1. * the assets of the institutions shall be independent of the employers' operating capital;

2. Business Lines- BL (or Program Activity- PA ) Operating Capital Grants and Contributions Total: Gross Budgetary Expenditures Less:

3. The author thinks that the intension of capital earnings rate can be divided into paid-up capital, owned capital, total capital, operating capital and human capital.

4. Taking the financial markets and financial intermediaries for the platform, the firm investment, financing and management of operating capital can create and maintain firm value more efficiently.