ABSTRACT
The university operating assets are state-owned assets of universities which are used to invest, lend and guarantee under the premise of meeting the need of teaching and research for colleges. It mainly contains logistics group and asset management company assets. State-owned Assets Supervision and Administration Committee (SASAC) issued “the management implementation approach of transferring non-operating assets of the public institutions with operating assets” in 1995. As public institutions, universities have achieved operating assets represented by university-run enterprises in that process. Besides, colleges have achieved logistics assets in the process of logistics socialization.
