事业单位的改革:从概念到实施

科学界定事业单位的概念、探求事业单位客观存在的社会机理、揭示其不同于企业、行政单位及非营利组织的特点,是研究事业单位改革的前提。对事业单位重新界定、重新归类是改革的首要任务。事业单位是专门为社会提供公共产品的单位,政府对事业单位所提供的公共产品要按“质”论价、依“量”付费,采取绩效预算的方法。对事业单位的核算应采取国库集中收支制和委托核算制,提高财政资金使用效率,增加经费收支透明度。

The Reform of Public Institution: From Concept to Implementation

The prerequisite of studying public institution' s reform is to define its concept scientifically, search its social mechanism in existence, and unveil its characteristic that are different from enterprise, administrative unit, and nonprofit organization. The primary task of this reform has to redefine the public institution' s concept and classify again. Public institution belongs to special unit to offer public goods for society, hence government should determine the price of public goods offered by public institution according to its quality and quantity , and take the budget performance method. The accounting method for public institution should adopt the concentrated national treasury system of revenue and expenditure, improve the service efficiency of financial fund, and increase the outlay transparency of revenue and expenditure.