最近,我们在对一些基层工会单位的审计时发现,固定资产账目不健全,管理混乱,工会财产流失现象较为严重,主要有以下几种情况。1.有的基层工会根本就没有建立固定资产账,固定资产购置后交财务报销完事,从账目上看不到固定资产,谁也不知道有无固定资产,有多少固定资产。2.有的基层 Recently, when we conducted audits on some units of grassroots trade unions, we found that the accounts for fixed assets are not sound, the management is chaotic, and the loss of trade union property is more serious. There are mainly the following situations. 1. Some grassroots trade unions do not have a fixed asset account at all. After the purchase of fixed assets, they have to pay for their financial claims and fulfillment. They can not see the fixed assets from their accounts and neither do they know whether they have any fixed assets or not. Some grassroots