基层工会固定资产管理核算的探讨代云基层工会的固定资产有其自身不同的特点。从形成渠道上看，工会的固定资产有拨款购建、有偿、无偿调入、捐赠外，也有由企业行政提供，企业已核销了的固定资产。这部分固定资产应视同馈赠处理，属于工会管理。从维修更新上看，企业固定... Discussion on Fixed Assets Management Accounting of Grassroots Labor Unions Dai Yun’s grassroots labor unions have their own different characteristics of fixed assets. From the perspective of the formation of channels, the fixed assets of the trade unions have been allocated funds for the construction and acquisition of fixed assets, paid, unpaid, and donated. There are also fixed assets provided by the enterprise administration and verified by enterprises. This part of the fixed assets should be treated as gifts, belong to the management of trade unions. From the maintenance point of view, the company fixed ...