事业单位所属企业是我国国有经济的重要组成部分。随着国有企业改革的深化,各级政府将大型经营性国有资产授权独立机构管理,建立了规范的出资人管理制度,产权明晰、机制灵活、管理科学的新的企业治理结构已基本确立。与此同时,事业单位所属企业仍维持原有管理体制,其管理已不能适应社会主义市场经济的要求,具体表现在以下几个方面:(一)本位主义严重。事业单位出资设立企业,具有特定的历史背景和鲜明的目的诉求。各部门和单位为弥补经费不足 Institutions affiliated institutions is an important part of China’s state-owned economy. With the deepening of the reform of state-owned enterprises, all levels of government delegated independent management of large-scale operational state-owned assets to establish a standardized management system for sponsors. A new structure of corporate governance with clear property rights, flexible mechanisms and scientific management has been basically established. At the same time, enterprises affiliated to public institutions still maintain their original management system and their management can no longer meet the requirements of the socialist market economy. The concrete manifestation is as follows: (1) Serious standardism. Institutions funded the establishment of enterprises, with a specific historical background and distinct purpose of the appeal. All departments and units to make up for lack of funds