The Research Of Trade Union Accounting System

Trade Union Accounting System as the trade union daily accounting management and regulatory basis, is the norms and standards of conduct that we must follow in account ing acti vities. Since the reform and opening, with China's rapid economic development, the functions of trade unions to protect worker's rights the interests is growing faster, and the party and government give more support the trade union to coordinate the labor relations. Trade Union financial reform goes in depth and breadth forward, and has published a collection of institutional reform of trade union funds, union funds by tax collection, and other policies and measures. Trade un i on has i ts own part i cularities, especially the trade un i on funds, according to Trade Union Law of the People's Republic of China, the national trade union organizations at all levels should be based on the principle of independent, to establish budgets, final accounts and financial inspection and supervisory systems, and special accounting system is required to standardize the accounting practices of trade unions.In order to be compliant with the new development requirements of the trade union, and to standardize the trade union organizations at all levels to further regulate the accounting, and to improve the quality of accounting information, according to Accounting Law of the People's Republic of China and Trade Union Law of the People's Republic of China and relevant regulations, after the joint research and consultation between Mini stry of F i nance and ACFTU, based on the or i g i na I Trade Unions Accounting System, a survey research organizations, with the new situation and the requirements of the development of a larger revised and improved to form a new trade union accounting system. This is the first time in history to take trade union accounting system, into the national accounting system architecture, and make it be one of the components of the national accounting system.In th i s art i c l e, comb i n i ng theoret i ca l ana l ys i s and case study i s used to do research on Trade Union Accounting System, and put forward the proposal of trade union accounting system regarding the issues appeared on the use of the process. This article is divided into five chapters to start on. The first chapter introduces the research background of this article and literature of the study at home and abroad, as well as innovation of this paper; The second chapter introduced the necessity and importance of the new Trade Union Accounting System; Third chapter discusses the distinction and cohesion between the new and the old Trade Union Accounting System, with case studying; The fourth chapter briefly presents and analyzes a new Trade Union Accounting System in the course of the problems and recommendations for improvement; The fifth chapter is the summary of the whole article, and indicate less than this paper, and hope to contribute the future research of Trade Union Accounting System.