随着工会新的财务与会计制度的实施，“工会资产”如何从财务和会计的角度去表述，成为各级工会财会干部的新问题。笔者拟对此作些探索。１资产是价值形式表现的经济资源，其根本特点是有用性和货币计量性两者同时具备。从一般意义上讲，资产与财产是同一概念，只不过传统意 With the implementation of the new financial and accounting system of trade unions, how “trade union assets” can be formulated from the perspective of finance and accounting has become a new issue for the trade union cadres at all levels. I intend to make some exploration. 1) Assets are economic resources in the form of value, and their fundamental characteristic is that both usefulness and monetary measurement are available at the same time. In the general sense, assets and property are the same concept, but the traditional meaning