新《工会事业单位会计制度》实施以来，对加强管理和核算日常财务工作起到了非常重要的作用，但也感到有些不足之处。现就以下问题谈几点看法。 　　一、建议在资产类科目中增设“坏帐准备”科目 　　事业单位应收帐款中，难免有些帐款收不回来，造成事业单位的损失。这些无法 Since the implementation of the new “Accounting System for Trade Unions”, it has played a very important role in strengthening the management and accounting of daily financial work, but also found some shortcomings. Now on the following questions to talk about. First, it is proposed to add “bad debt preparation” subjects in the accounts of assets to account receivables, it is inevitable that some accounts do not come back, resulting in the loss of public institutions. These can not