事业单位改革对建立和完善社会主义市场经济体制起着十分关键的作用。在借鉴西方国家社会公益事业管理体制改革经验的基础上,确定事业单位改革的战略目标即建立现代事业单位制度。本文在理论上和实践上对我国事业单位的改革都具有重要意义,这也是本文写作的目的所在。 The reform of public institutions plays a very crucial role in establishing and improving the socialist market economic system. On the basis of drawing on the experience of reforming social welfare undertakings management system in western countries, the strategic goal of reforming public institutions is to establish a modern institution system. This paper is of great significance both in theory and in practice for the reform of our institutions, which is also the purpose of this writing.