工人文化宫资产是指产权属于主管工会而由文化宫使用管理的那一部分资产。随着改革的进一步深化和社会主义市场经济的发展，工人文化宫逐步由服务型向经营型转变，加强财务监管，实现工人文化宫资产保值增值已现实地摆在了各级主管工会面前。首先，它是工会加强自身资产管理的? Workers’ Palace of Culture Assets refer to the part of the property under the management of the Palace of Culture under ownership of the labor union. With the further deepening of reform and the development of the socialist market economy, the Workers ’Cultural Palace has been gradually transformed from a service-oriented to a management-oriented type. The strengthening of financial supervision and control to achieve the goal of preserving and increasing the value of the assets of the Workers’ Cultural Palace has been practically put before the competent labor unions at all levels. First of all, is it a trade union strengthening its asset management?