一、引言随着事业单位改革的不断深入,使得部分事业单位完全推向市场,部分事业单位由国家赋予了一定的管理社会公共事务的职能。政府新公共财政体系框架的建立,政府经济职能的“市场化”倾向加强,作为完善政府职能的辅助部门——事业单位的内外环境发生了显著变化,它正从单纯的“公益性”向“综合性”逐渐改变, I. INTRODUCTION As the reform of institutions has deepened, some institutions have been fully brought to the market. Some institutions have given certain functions to the management of social public affairs by the state. The establishment of the framework of the government’s new public finance system and the “market-oriented” tendency of the government’s economic functions have tended to be strengthened. As an auxiliary department for perfecting the government’s functions, the internal and external environment of the institutions has undergone significant changes. It is shifting from a simple “To ” comprehensive "gradually changed,