行政事业单位非经营性资产是指行政事业单位占有、使用的,在法律上确认为国家所有,能以货币计量的各种经济资源的总和。从会计方面讲,行政事业单位的非经营性资产包括:固定资产、材料和低值易耗品、产成品、货币资金、结算款项、无形资产和其他资产。本文从行政事业单位非经营性资产转为经营性资产的管理现状出发,提出行政事业单位非经营性资产转为经营性资产的管理设想。 Non-operating assets of administrative units refer to the sum of various economic resources that are owned or used by administrative units and legally recognized as state-owned and measured in currency. In terms of accounting, non-operating assets of administrative units include: fixed assets, materials and consumables, finished goods, monetary funds, settlements, intangible assets and other assets. This article from the non-operating assets of administrative units to the operational status of the management of assets from the non-operating assets of administrative units to manage the idea of ​​operating assets.