关于事业单位改革的研究及政策建议

• 作 者: 财政部科研所课题组
• 机 构: 财政部科研所
• 出 处: 财政研究
• 发表日期: 2004年09期
• 关键词: institutions 生产收入 组织概念 非营利机构 会计制度改革 社会保险工作 国有资产管理 预算拨款 财务管理体制 准公益性

一、事业单位的改革及其存在的问题 (一)事业单位的概念与西方非营利组织概念的对比。 事业单位一般译为“public institutions”或“public service units”。其含义与西方国家中的“public institutions”不尽相同。传统事业单位的“事业”,是指无生产收入、经费源于国库的社会工作。“事业单位”是指受国家行政机关领导,国家拨付经费,不实行经济核算、提供非物质生产和劳务

First, the reform of institutions and their problems (A) the concept of public institutions and the concept of non-profit organizations in the West contrast. Institutions are generally translated as “public institutions” or “public service units.” Its meaning is different from “public institutions” in western countries. The “business” of a traditional public institution means the social work without the income from production and from the treasury. “Institution” refers to the state administrative organs under the leadership of the state allocated funds, not the implementation of economic accounting, provision of non-material production and labor