设立基层工会财会机构，对做好基层工会财会工作十分必要。然而目前许多基层工会的会计工作基础比较薄弱，存在不少问题，影响了工会财会工作质量的提高，使工会财会工作在某些方面大大滞后于其他类别财会工作。因此，改变基层工会财会工作现状，充分发挥工会财会为职工群... The establishment of grass-roots trade union financial institutions, to do a good job of grass-roots trade union financial work is necessary. However, at present, many basic-level trade unions have weak foundation in accounting work and have many problems that have affected the improvement of the quality of their trade union work. In some respects, the trade union work has lagged far behind other types of accounting work. Therefore, changing the status quo of grassroots trade union financial work and giving full play to the trade union finance and accounting as a group of workers ...