广大职工和工会工作者盼望已久的新《工会法》,由全国人大审议通过并于4月3日正式颁布实施。新工会法进一步肯定了新时期我国工人阶级和工会组织在国家政治、经济和社会活动中的地位,对工会的性质、任务、权利、活动准则和组织原则等重大内容作了明确规定,对进一步加强党对工会工作的领导,密切党与职工群众之间的联系,调动广大职工的社会主义积极性,发挥工人阶级在解放和发展生产力中的主力军作用,推动工会组织改革和建设,都具有十分重要的意义。一、工会是联系党和人民的桥梁和纽带。早在1950年,我国政府就颁布了第一部《工会法》,这充分体现了党和政府对工会工作的重视,体现了工人阶级当家作主的主人翁地位。现在,修订后的《工会法》又在改革开放的关键时刻颁布实施,进一步体现了党和国家对工人阶级主人翁地位的确认和高度重视。新的《工会法》对于工会独立自主的开展工作,对于调动广大职工群众的积极性,提高劳动者的素质,都必将起到重要的作用。二、依法做好工会财会工作。新工会法第五章“工会资金和财产”对工会经费的来源、工会经费管理原则、工会经费的预决算和审查、监督制度、工会工作的物质条件、工会财产和经费以及所属企事业的法律保障、县级以上工会离、退休人员的待遇等都作了明确的规定。这些规定是各级工会财会工作者依法收好、管好、用好工会经费,贯彻“为职工群众服务,为发展工运事业服务”指导思想的法律保障和依据。广大财会工作人员一定要认真学习,深刻领会其 The new “Trade Union Law”, which the workers and trade union workers have long awaited, was reviewed and passed by the NPC and promulgated and implemented on April 3. The new trade union law further affirmed the position of the working class and trade union in our country in the political, economic and social activities of the country in the new era and clearly stipulated the major contents such as the nature, tasks, rights, activities and organizational principles of the trade union. Strengthening the party’s leadership over the work of trade unions, linking the party with the masses of workers and staff, mobilizing the enthusiasm of the general workers and staff members, giving play to the role of the working class as the main force in liberating and developing productive forces, and promoting the reform and construction of trade union organizations are all very significant Significance. First, trade unions are the bridge and link connecting the party and the people. As early as 1950, our government promulgated the first “Trade Union Law,” which fully demonstrated that the party and the government attach importance to the work of trade unions and reflected the ownership of the working class as a masters of the country. Now, the revised “Trade Union Law” was promulgated again and again at the crucial moment of reform and opening up, further embodying the recognition and emphasis attached by the party and the state over the status of the working class as the masters of the country. The new Trade Union Law will play an important role in carrying out the work of the trade unions independently and in a bid to mobilize the enthusiasm of the masses of workers and staff members and improve the quality of workers. Second, according to law trade union financial work. The fifth chapter of the new trade union law, “union funds and property” on the sources of union funds, the principle of trade union funds management, budgets and examination and supervision system of the union funds, the material conditions of trade union work, trade union property and funds and the laws of the enterprises Protection, the union at or above the county level, the treatment of retirees, etc. have made a clear provision. These provisions are the legal guarantee and basis for the guiding principle for “serving workers and the masses and for serving the development of workers’ undertakings” by the trade unionists at all levels to properly collect, manage and make good use of the labor union according to law. The majority of financial accounting staff must seriously study and profound understanding of it