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会计核算是会计的基本职能之一，是会计工作的核心和重点，在会计基础工作中占有非常重要的位置。工会的会计核算工作是管好工会经费的重要环节，加强工会会计核算基础建设，对提高整个工会会计基础工作水平起着十分重要的作用。财政部制定的《会计基础工作规范》对会计核算工
Accounting is one of the basic functions of accounting, is the core and focus of accounting work in the basic accounting work occupies a very important position. The accounting work of the trade unions is an important part of managing the funds of trade unions. Strengthening the basic construction of trade union accounting plays a very important role in improving the basic work of the entire trade union accountancy. Ministry of Finance to develop “accounting basis of work norms” to accounting workers