工会资产是指在法律上由工会组织拥有所有权的各类资产。工会资产是工会组织履行各项社会职能的物质基础,也是工会成为社团法人的必要条件。在信息化新趋势下,加强工会资产管理,更好地发挥工会在组织职工、引导职工、服务职工、维护职工权益等方面的作用具有十分重要的意义。但从目前状况看,一些基层工会在固定资产管理方面还存在产权模糊、管理混乱、账物不符等问题。笔者结合工作 Trade union assets refer to all kinds of assets that are legally owned by trade union organizations. Trade union assets are the material basis for the trade unions to perform their social functions and they are also the necessary conditions for trade unions to become corporate members. Under the new trend of informationization, it is of great significance to strengthen the management of trade union assets and give better play to the role of trade unions in organizing and guiding staff and workers, serving workers and safeguarding the rights and interests of staff and workers. However, judging from the current situation, some grassroots trade unions still face the problems of property rights confusion, mismanagement, and non-conformities in the management of fixed assets. I combine the work