随着社会主义市场经济的深入发展，工会的职能不断强化和延伸，同时也面临很多新情况和新课题。如工会涉及面广、摊子大，一些资产急需清理，实施规范化管理，以保证工会的资产不流失，发挥应有的作用。因此，进一步明晰工会资产产权，理顺管理关系，迫在眉睫。 　　一、工会资 With the deepening development of the socialist market economy, the functions of the trade unions continue to be strengthened and extended. At the same time, they face many new situations and new topics. If the trade unions involve a wide range, large stalls, some assets urgently need to be cleaned up and standardized management should be implemented so as to ensure that the assets of the trade unions will not be lost and play their due role. Therefore, it is imminent to further clarify the property rights of trade unions and streamline management relations. First, union funds