体制改革后政企分开，许多行政单位将机关服务中心等企、事业单位分出去单独核算，有的学校为了创收成立了单独核算的校办工厂，有的事业单位还办了下属公司。与此同时；这些单位仍以机关服务中心名义给本单位发放伙食补贴，有的学校以校办工厂名义给本校教职工发奖金，有的以 After the reform of the system, the government and enterprises are separated. Many administrative units separate the enterprises and institutions of the service centers and public institutions into separate accounts. Some schools set up separate school-run factories for income generation and some have run subsidiaries. In the meantime, these units still subsidize their own food subsidies on behalf of their service centers. Some schools give bonuses to staff in the name of the school-run factories,