财政代拨工会经费业务的会计核算问题和办法

• 作 者: 陶敏
• 出 处: 中国工会财会
• 发表日期: 2000年01期
• 关键词: 会计核算 基层工会 拨交 经费收入 建工会 财政拨款 银行存款 经费收缴 科目 工会领导

一、代拨经费业务概念已建会的财政预算单位应向工会组织拨交工会经费 ,改由财政部门直接划拨给同级工会。即当地财政局将财政预算单位应提拨的２ %全额或其中的４０ %部分工会经费直接划扣给总工会。这种业务 ,本文称之为“代拨业务”。按代拨比例不同 ,一般分为两种方式 :其?

I. Disbursement of funds Business concept The budgetary units that have already established the funds should submit labor union funds to the trade union organizations and change them directly to the trade unions at the same level by the financial departments. That is, the local finance bureau will directly allocate 2% of the budget allocated by the budget unit or 40% of the union funds directly to the general union. This business, this article called “on behalf of the dial-up business.” By dial-up ratio is different, generally divided into two ways: it?