大學校院資產經營的挑戰，除了傳統金融資源的調控之外，更需要以治理的思維，在合情合理的規範下，於兼顧社會期待的責任之餘，擴大經營的治理層面，以創造更多元的資產經營效能。資產的經營是大學校院增加財源的可行通路，為此大學學校治理的人力職能必須有所變革，以適應變遷。本文藉由大學校院可用資產的來源探究，提出學校資產營運的工作分析，藉以提出學校資產營運的人力職能，冀希在學校人力資本有效運用下，能發揮最大的資產經營效能，以達成學校追求「經營經濟資產，產出知識資本」的終極目標。最後本文也透過資產經營的人力職能分析提出(一)依據學校不同特色，評估人力需求，並設計訓練課程。（二）透過部門的人力職能分析，協助員工職業生涯發展。（三）人力職能分析在經營管理人力庫存及接替的意義等三項啟示，以作為學校資產經營人力資源管理的參考。

To manage university assets, university governance should consider using traditional resources of finance; expand administration strata with views of administration and tally with expectation of society, and then to create more benefits in asset management. Asset management is a way to add funds for universities. In order to suit the trend, university governance should adjust their human competency. This study reviewed literatures about university asset management and investigated human competency as a source of available assets in university. It hopes to administrate school human capital effectively to create more benefits for asset management and to achieve ‘managing commerce asset to make knowledge capital’ for schools. Based on the results of the analysis of human competency in asset management, the following suggestions are offered to university governance. First depending on the specific characteristics of each school, to evaluate human resource needs and then to design training curriculums. Secondly, it is to help career development for employees by analyzing of departmental human competency. Thirdly, it is to explore the meaning of human competency analysis in human resource management, especially in reserve and replacement.