全总财务部于去年深秋在昆明市邀请部分省、区、市总工会财务部负责人或财务干部召开了座谈会。全总财务部刘庚业部长传达了江泽民总书记在全总主席团会上的讲话,介绍了全总书记处对第四季度工作安排的有关情况.刘金堂副部长,姚仲珊、何恕安处长,分别对补充规定和“三资”、租赁、承包企业拨交工会经费问题作了说明。大连、哈尔滨、重庆、湖北、广东等地工会财务负责人在会议上作了发言,介绍了本地区“三资”、租赁、承包企业拨交工会经费和工会财务管理等情况。座谈会开了三天。与会代表对补充规定提出了许多宝贵的意见,同时,对一些工会财务、会计的理论问题进行了探讨。如“收付实现制”如何理解和执 In the late autumn of last year, the entire finance department convened a forum in Kunming to invite some heads of finance department or financial officers of some provinces, autonomous regions and municipalities. Minister Liu Gengye of the General Finance Department conveyed General Secretary Jiang Zemin’s speech at the General Bureau of the Presidium and introduced the work of the General Secretariat on the fourth quarter: Vice Minister Liu Jintang, Director Yao Shushan and Director Ho Ho On, respectively, Regulations and the “three sources”, leasing, contracting enterprises to pay the labor union funds made the explanation. Financial leaders of trade unions in Dalian, Harbin, Chongqing, Hubei and Guangdong made speeches at the conference and introduced the situation of “three sources”, leasing and contractual funds appropriated by the contracting enterprises in the region, and the financial management of trade unions. The symposium opened for three days. The participants put forward many valuable suggestions on the supplementary provisions. At the same time, some trade union financial and accounting theoretical issues were discussed. Such as “payment system” how to understand and enforce