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行政拨交工会经费是企业、事业、机关行政方面按照职工实际工资总额的2％按月拨交工会组织的经费。管好、用好这笔资金,是保证和促进工会工作全面、顺利开展的物质基础。为了保证行政拨交工会经费的及时与准确,减少不必要的中间环节,提高会计工作效率,现行工会会计制度设计了一式六联的“行政拨交工会经费缴款书”,并规定了工会拨入经费的两种帐务处理方法。(假设本月工会经费1000元,其中40％上解上级工会):
The administrative funds allocated to trade unions refer to the funds allocated to trade union organizations on a monthly basis at a rate of 2% of the total actual wages of employees in enterprises, undertakings and administrative organs. To manage and make good use of this sum of money is the material basis for ensuring and promoting the full and smooth development of trade union work. In order to ensure that the administrative funds allocated to the trade unions timely and accurately, reduce unnecessary intermediate links and improve the efficiency of accounting work, the current trade union accounting system has formulated a six-tiered “administrative payment of trade union funds” and stipulates that the unions should allocate Into the funds of two accounting methods. (Assuming that this month the union funds 1,000 yuan, of which 40% of the upper unions):