论文部分内容阅读
随着工运事业的发展和壮大,要求基层工会会计核算更加准确规范,要求工会财务监督逐步由事后监督向事前控制转变。从目前的情况看,基层工会的财务人员大都身兼数职,除了工会财务工作外,还担负了其他工会工作任务。致使基层工会的财务人员不可能将全部精力用于处理工会财会业务。
With the development and strengthening of the workers ’transport industry, it requires the grassroots workers’ unions to have more accurate accounting standards and requires that the financial supervision of trade unions gradually shift from afterwards supervision to prior control. Judging from the current situation, most of the financial personnel of grassroots trade unions have several posts and assume the tasks of other trade unions in addition to their financial work. As a result, it is impossible for the financial staff of grass-roots trade unions to devote their full attention to the trade union’s accounting business.