１－理顺产权关系，建立规范的“非转经”资产报告制度。除在法律、法规上进行确认外，要以行政、经济等手段进行界定，落实责任。凡是行政事业单位将非经营性资产转为经营性资产时，必须首先报经财政、国资部门审批并进行资产评估，明确资产的所有权属于国家，接受财政、国资 1- Rationalize property rights and establish a standardized “non-diversion” asset reporting system. In addition to the laws and regulations to confirm, to be administrative, economic and other means to define and implement the responsibility. Where an administrative institution transforms non-operating assets into operational assets, it must first report to the finance department and the state-owned assets department for examination and approval and conduct an asset evaluation, so as to clarify that the ownership of the assets belongs to the state and accepts the financial and state-owned assets