社会集团购买力支出若纳入基层工会的会计核算,不仅能真实、全面、直观地反映每一项经济业务的来龙去脉,更有利于加强监督、检查。笔者结合矿区工会的情况,就核算中的有关问题谈一点粗浅的看法。 1.工会经费的使用范围,决定了社控核算内容。按规定,工会经费主要用于基层职工的教育和工会开展的其他活动,落实“三服务”方针。对《社会集团购买力核算范围暂行规定》(以下简称《暂行规定》)中划分的六大类核算范围的前三类,即药品和医疗器械、劳动保护用品等都由单位行政管理经费列支,因而不适用于工会系统的社控支出核算。而非生产机动车辆用油、专项控制商品、其他一般商品则适用于工会系统,应作为社控支出核算内容。 2.设置社控会计科目。增设社控科目,要考虑到既不能影响原核算质量,不增加会计人员工作量,又要符合社控核算要求。总帐科目和明细科目。根据《暂行规定》的具体 If the purchasing power expenditures of social groups are included in the accounting of primary trade unions, they not only reflect the ins and outs of each economic operation in a true, comprehensive and direct manner, but also help to strengthen supervision and inspection. The author combined with the situation of mining union, talk about the accounting issues related to a little superficial view. 1. The scope of use of union funds determines the social control accounting content. According to regulations, trade union funds are mainly used for education of grass-roots workers and other activities carried out by unions, and the “three services” principle is implemented. The first three categories of the six major categories of accounting divided into “Interim Provisions on the Scope of Purchasing Power of Social Groups” (hereinafter referred to as “Interim Provisions”) are listed in the first three categories of medicines and medical devices, labor protection articles, etc., Therefore, it is not suitable for the social control expenditure accounting of the trade union system. Instead of producing motor oil, special control of commodities, other general merchandise is applicable to the union system, should be regarded as social control expenditure accounting content. 2. Set social control accounting subjects. Adding social control subjects, we must take into account that both can not affect the quality of the original accounting, accounting personnel do not increase the workload, but also in line with social control accounting requirements. G / L accounts and detail accounts. According to “Interim Provisions” specific