The management of trade union funds is an important part of the daily work of basic-level trade unions. The trade union funds and assets come from workers and staff and should be used effectively. Under the new political and economic situation, basic-level trade unions should fully safeguard the legitimate welfare of workers while strictly observing the spirit of the "eight-point rules" of the central government, continuing to strengthen the institutionalization of financial management, promoting the standardization and scientific use of funds for basic-level trade unions to effectively enhance the vitality of trade unions at the basic level and enhance the overall strength of trade unions.