Sport resources are the significant part of higher education resources. Currently, the sport resources in the university of China face problems in the aspects of human resources, financial resources, material resources, information resources, etc. and the resource allocation is inefficient, which fail to meet the requirements of improving the resource utilization efficiency by the two-oriented society as well as not conducive to the long-term development of sports in universities Since the reform and opening up, the economy in China has been growing rapidly, meanwhile, resources shortage, environment deterioration is also increasingly serious, which has won great concern and attention of the government. Therefore, CPC Central Committee will take resource use efficiency and the ecological environment improvements as the major goal in building a harmonious society in Decisions on Major Issues of Establishing the Harmonious Society, and specifically proposed a bill to build a resource-conserving & environmental-friendly society, which is two -oriented society. University Sports Resources play a very important role in sports development through its own richness and diversity. Therefore, in the context of two-oriented society, to optimize the sport resources allocation in universities and maximize the efficiency is one of the topics need to focus on research during the sports development universities.