工会资产是工会依法取得，并享有所有权、支配权的动产和不动产，是工会赖以生存和发展的物质基础，也是工会成为社团法人的重要条件。工会资产的这种本质属性，决定了工会资产独立管理的形式。工会资产管理的独立自主性，客观上必然要求工会组织重视和加强对工会资产的管理， Trade union assets are the movable and immovable property acquired by the trade unions in accordance with the law and enjoy the ownership and control of the trade unions. They are the material basis for the survival and development of the trade unions and are the important conditions for the trade unions to become legal persons. This essential attribute of trade union assets determines the form of independent management of trade union assets. The independence and autonomy of the trade union’s asset management objectively requires the trade union organizations to pay attention to and strengthen the management of the trade union’s assets,