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根据规定,新《工会会计制度》已从2010年1月1日起实行。新制度反映了新时期工会工作的新要求,创新了工会会计核算模式,突出了工会工作特点,充分调动了工会财务履行工会职能的资源和手段。如何利用新制度,优化工会经费的支出结构,提高工会经费使用绩效,本文拟做一些探索以抛砖引玉。一、新《工会会计制度》为建立合理的工会经费支出结构搭建了平台,新形
According to regulations, the new “trade union accounting system” has been implemented since January 1, 2010. The new system reflects the new requirements for the work of trade unions in the new era, innovated the accounting and accounting model of trade unions, highlighted the characteristics of the work of trade unions, and fully mobilized the resources and means for trade unions to perform the functions of trade unions. How to make use of the new system, optimize the expenditure structure of trade union funds, and improve the performance of the use of trade union funds, this paper intends to make some exploration to start a discussion. First, the new “trade union accounting system” set up a platform for establishing a reasonable structure of expenditures for trade unions,