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按照工会财务会计规范化达标考核要求,结合我省开展的工会财务“四有五好”竞赛活动,我部以工会财务互查组为单位,开展了对直属工会《工会会计制度》执行情况的财务检查。从检查情况看总体还是比较好,但也存在着一些问题:一是有些会计核算业务核算不规范,部分工会会计科目的开支范围把握不准确。特别是“代管经费”科目存在滥用现象,有的单位将应该记入行政账户的收入项目,如单位行政固定资产出租的收入、借出款,存款利息收入等转入工会账户,有的将一些乱拉的赞助款、乱收的费用等收入项目转入工
In accordance with the requirements of the standardization of financial accounting of the trade unions to meet the examination requirements and in combination with the “four good and five good” competitions organized by the province, the Ministry of Finance conducted an examination on the implementation of the trade union accounting system Financial checkup. From the inspection to see the overall situation is still relatively good, but there are also some problems: First, some accounting business accounting is not standardized, some of the trade union accounts of the grasp of the extent of the inaccurate. In particular, there is a phenomenon of abuse of funds in the “entrusted funds”, and some units should record the income items of the administrative accounts, such as income from the rental of administrative fixed assets, loans, interest income from deposits, and the like into the union accounts. There are Some of the chaotic pull sponsorship, indiscriminate collection of income and other income projects into work