工会净资产理论探微王鸿利为适应行政事业会计制度改革而制定的《工会预算会计制度（修改稿）》（以下简称制度），将工会会计要素划分资产、负债、净资产、收入、支出五类，其中资产、负债、收入、支出四类相对易于定论，但净资产要素因工会资产的来源、使用分布较为复杂... Exploration of the Theory of Trade Union’s Net Assets Wang Hongli In order to adapt to the reform of the administrative accounting system, the “Union Budget Accounting System (Revised Draft)” (hereinafter referred to as the system) divides the accounting elements of trade unions into five categories: assets, liabilities, net assets, incomes and expenditures , Of which assets, liabilities, income, expenditure four relatively easy to determine, but the net asset factor due to the source of union assets, the use of more complex distribution ...