Abstract: National assets at universities are the material foundation for the development of higher education and improvement of university running. There exist problems in the management of national assets at universities like imperfect system, inadequate recognition, chaos in procedure, inconsistency between accounts and facts, lagging behind of information construction and lack of achievement evaluation system. To prevent the drainage national assets and keep and increase the value of national assets, we should take effective measures to fill the vacancy in order to guarantee the good and healthy development of higher education.