Trade Union Accounting System
Chapter One: General Provisions
Article 1: In order to standardize the accounting behavior of trade unions and ensure the quality of accounting information, this system is formulated in accordance with relevant provisions of the "Accounting Law of the People's Republic of China" and the "Trade Union Law of the People's Republic of China."
Article 2: This system applies to trade union organizations at all levels.
Article 3: Trade union accounting is specialized accounting that calculates, reflects, and supervises the execution of the trade union budget and economic activities. Trade unions legally establish an independent accounting management system that adapts to the trade union budget management system.
Article 4: Trade unions at or above the county level (including county-level, hereafter) shall establish accounting institutions and employ full-time accounting personnel. Trade unions below the county level shall establish accounting institutions or set up full-time accountants within relevant institutions based on the needs of accounting business; grassroots trade unions that do not meet the conditions for establishment shall entrust approved intermediary agencies engaged in accounting agency bookkeeping services to conduct bookkeeping or hire part-time accountants.
Article 5: Trade unions at all levels shall establish and improve internal control systems, perfect post responsibility systems and internal audit systems. Trade unions at or above the county level shall organize, guide, and inspect the accounting work of lower-level trade unions, be responsible for formulating relevant detailed implementation rules or supplementary regulations; organize training for trade union accounting personnel, continuously improving policy and business levels.
Article 6: Trade unions shall conduct accounting processing and reporting for economic transactions that occur within themselves.