拨交经费应以权责发生制为好侯序授现行《基层工会会计制度》采用收付实现制，在实际工作中，存在着一些弊端，主要表现在拨交经费收入方面。由于实行收付实现制，所以，基层工会只有在收到了行政方面拨交的经费以后，方可作收入入帐，面应拨未拨的那一部分就不能在帐面上... The appropriation of funds should be based on the accrual basis. Hou Houzhuo The “grassroots trade union accounting system” is implemented through the cash receipt and payment system. In actual work, there are some drawbacks, mainly manifested in the appropriation of funds. As a result of the implementation of the cash receipt and payment system, the grassroots unions can only make revenue receipts only after receiving the funds allocated from the administration, and the unpaid portion of the unions should not be on the books ...