自改革开放以来,我国许多高校根据自身的优势条件,创办了一大批企业,这些高校在长期发展中形成的经营性资产作为国有资产的重要组成部分,在解决高校办学经费短缺、科研经费短缺、后勤工作等方面发挥了不可磨灭的作用。但当前高校对经营性资产的管理和绩效评价许多方面都存在不足,他们对经营性资产管理缺乏统一的管理制度和绩效评价体系,造成了经济效益低、合法权益得不到保障、科研成果流失、人才队伍建设落后的局面。 Since the reform and opening up, many colleges and universities in our country have founded a large number of enterprises according to their own advantages and conditions. The operating assets formed by these universities in the long-term development are an important part of state-owned assets. In solving the problems of shortage of funds for running colleges and universities, shortage of scientific research funds, Logistics work has played an indelible role. However, there are many deficiencies in management and performance evaluation of operational assets in colleges and universities at present. They lack a unified management system and performance evaluation system for management of operational assets, resulting in low economic benefits, protection of legitimate rights and interests, loss of scientific research results , Talent team construction backward situation.