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全国总工会于2009年8月14日印发了新修订的《工会预算管理办法》总工发[2009]38号(以下简称新《办法》)(已刊登在《中国工会财会》第10期),将于2010年1月1日起执行。认真学习新《办法》,深入了解其变化和具体要求,对于提高新时期工会财务预算管理水平,做好新《工会会计制度》的贯彻落实具有重要意义。通过学习并比照旧《工会预算管理办法》,仅就新《办法》的主要变化方面,略谈体会如下。
On August 14, 2009, the All-China Federation of Trade Unions promulgated the newly revised “Measures for the Management of Labor Union Budgets” Gong Gong Fa [2009] No. 38 (hereinafter referred to as “the New Measures”) (which has been published in “China Federation of Trade Unions, Finance, Will be implemented on January 1, 2010. Studying the new ”methods“ in-depth and understanding its changes and specific requirements in depth is of great significance to improving the management level of the financial budget of trade unions in the new period and implementing the new ”trade union accounting system.“ By studying and comparing the old Measures for the Management of Labor Union Budget, we will briefly discuss the major changes in the new ”Measures" as follows.