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由财政部颁布的新《工会会计制度》于2010年1月1日起正式施行。新制度对会计科目设置作了修改,工会会计核算也发生了相应变化。本文从新制度中的“工会新旧会计科目对照表”入手浅析新会计科目使用的一些变化。
The new “trade union accounting system” promulgated by the Ministry of Finance will come into force on January 1, 2010. The new system has made changes to the accounting subjects set, union accounting has also undergone a corresponding change. This article from the new system “trade union old and new account comparison table ” to start with the analysis of some changes in the use of new accounts.