工会直属事业单位固定资产的管理和监督历来是工会财务管理和经审工作的重要内容之一。近年来，我们在审计工作中发现，工会事业单位之间按一定的审批程序进行固定资产无偿调拨时常发生。在调拨过程中，采取什么计价方法进行调拨却不尽相同，有的按调出的单位帐面价值作为调入 The management and supervision of fixed assets directly under the trade unions have always been one of the important contents of the financial management and trial work of trade unions. In recent years, we found during the audit that the unofficial transfer of fixed assets between trade unions and public institutions in accordance with certain approval procedures has occurred frequently. In the transfer process, what method of valuation is not the same transfer, and some according to the transfer of the book value of the unit transferred