机构改革能否运用价值工程进行分析?任何一个组织机构,都可看成组装在机器上的一个部件,不仅有着特定的职能,并且实现其职能必须花费代价。如财会部门,运用货币单位对经济活动进行计量、记录、计算等,以反映企业的财务成果和经营状况。这种特定职能就是它所具有的功能。这些功能的实现是要付出代价的,如办公场所、记帐算帐 Can institutional reform be analyzed using value engineering? Any organization can be seen as a component that is assembled on a machine. Not only does it have a specific function, but it must also cost to implement its functions. For example, the accounting department uses monetary units to measure, record, and calculate economic activities to reflect the company’s financial results and operating conditions. This particular function is what it has. The implementation of these functions is to pay the price, such as office space, accounting