Operating assets are assets that can provide goods or services to the society in production and circulation. Users of operating assets are generally enterprises with legal personality; The operation of operating assets should be based on the principle of pursuing economic benefits. From the accounting point of view, the so-called operating assets mainly refer to the assets held by enterprises for profit, which are actually profitable.
Non-operating state-owned assets, also known as administrative state-owned assets, are mainly occupied by government organs at all levels, people's congresses, CPPCC organs, public security law enforcement organs, democratic parties, people's organizations and institutions established according to law. Correctly defining which assets belong to non-operating assets is the premise of implementing non-operating assets divestiture. According to the general understanding, hospitals, dormitories, kindergartens, bathrooms, schools, guest houses, canteens, libraries, cultural activity centers, etc. in enterprises belong to non-operating assets and should be divested according to the situation.
As a non-operating asset, it has three characteristics: (1) it is unproductive in the allocation field; (2) Services for the purpose of use; (3) indirect sources of funds for compensation and expansion.
1. According to the above characteristics, non-operating assets include the following items: assets held by social management departments, assets held by social welfare departments and assets held by enterprise service departments. Interim Measures for the Management of Transferring Non-operating Assets to Operating Assets of Central State Organs Article 1 In order to strengthen the management of transferring non-operating assets to operating assets of central state organs, promote logistics development and prevent the loss of state-owned assets, according to the Implementation Measures for the Management of Transferring Non-operating Assets to Operating Assets of Public Institutions issued by the State-owned Assets Administration Bureau (State-owned Assets Incident No.89) and the Measures for the Management of State-owned Assets of Central State Organs formulated by the State Organs Administration Bureau of the State Council (Guo Guancai Zi No.7).
Second, the conversion of non-operating assets into operating assets refers to the economic behavior that all departments of the central state organs, through their affiliated logistics enterprises and institutions, or the logistics institutions of various departments, put assets that have completed state administrative tasks and carried out business activities into production and business activities on the premise of ensuring normal work.
3. The ways of transforming non-operating assets into operating assets mainly include: registering investment with non-operating assets, obtaining the business license of enterprise legal person from the administrative department for industry and commerce to establish an economic entity with legal person status, or obtaining the business license to establish a subsidiary business unit without legal person status; Foreign capital, joint venture, equity participation, joint venture, lease, loan, etc. Have non-operating assets.