工会财务会计管理规范化建设问题探讨

摘要

新修订的《工会财务会计管理规范》经过三年多的规范化建设,各级工会组织的财务会计管理日趋规范;但由于各地工会组织对财务会计管理的重视程度不同,管理能力有差异,各级工会组织在财务会计管理规范化建设方面仍然存在一定的问题.工会组织的财务会计管理者必须对工会财务会计管理规范的内涵重新认识,更新观念,对工会财务会计管理规范的实效进行重新定位.规范工会财务会计管理,要抓好基本工程、核心工程和实质工程.%The newly revised The standards of Financial Accounting for Trade Union Management has been promulgated and implemented for three years,and the trade union organizations at all levels have made significant progress in the standardization construction of financial accounting management.However,due to the different degree of attention paid to the financial accounting management or the different management ability,the trade union organizations at all levels have some problems in standardization construction of financial accounting management.The financial accounting managers or organizers shall renew their concept,re-understand the connotation and reposition the actual effect of standardization construction of financial accounting management.The key points for the standardization is to make great efforts on foundation work,core work and essential work.