新的工会会计制度将原县以上工会会计制度和基层工会会计制度合二为一，但又把会计科目划分为县以上工会专用科目、基层工会专用科目和通用科目，目的是为了便于操作，方便工作。实际上这样划分不便于基层工会进行会计核算，人为地限制了基层工会对会计信息的真实反映，不符合 The new trade union accounting system combines the accounting system at the county level and above with that of the grass-roots trade unions. However, the accounting subjects are divided into trade union-specific subjects at the county level and above, special-purpose subjects for grassroots trade unions, and general-purpose subjects for the convenience of operation and convenience jobs. In fact, this division is not conducive to grassroots trade unions for accounting, artificially restricted the grass-roots trade unions on the true reflection of accounting information does not conform