工会新《财务会计制度》对“代管经费”如何核算与管理讲得比较原则,基层工会执行中难以把握。笔者试就此谈谈自己的看法。一、准确理解“代管经费”科目核算的内容“代管经费”科目核算工会代管的不属于本单位收入的大宗经费。如基层工会收到行政拨给代管的职工福利费、劳动竞 The new “financial accounting system” of the trade unions makes comparisons of how accounting and management of “escrow funds” are made, and it is difficult to grasp the implementation of grassroots trade unions. I try to talk about their own views. First, an accurate understanding of the “escrow funds” subjects accounting content “escrow funds” subject accounting union escrow does not belong to the bulk of the unit income. Such as the grass-roots trade unions receive executive management fees for employee benefits, labor competition