工会新旧预算会计制度实务分析对比杜先礼新的工会预算会计制度（修订稿）第三十条规定的会计科目，适用于县以上工会和基层工会。在执行新的工会预算会计制度前，应将新会计制度与旧的县以上工会和基层工会会计制度进行认真的比较分析，做好执行前的各项准备工作，为新会... Comparison of old and new budgetary and accounting systems in trade unions Analysis of the accounting system for the new union budgetary accounting system (revised version) Article 30 applies to trade unions above the county level and grassroots unions. Before implementing the new budget system of trade unions, the new accounting system should be carefully compared with the old accounting system of trade unions at county level and above and grass-roots trade unions, so as to make preparations for the implementation of the new union.