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事业单位不是直接进行物质资料的生产和流通活动的企业,而是为不断改善和提高人民物质文化生活水平服务的单位,事业单位的主要功能是为社会服务,加强管理的最终目标是提高社会效益。建国以来,我国事业单位的管理形式,视其有无固定收入来源和收入的多少,一般划分为三种形式:第一种是没有收入或只有少量收入的单位,其费用全部由国家预算拨款,实行全额管理,其少量收入抵消一部分的开支。如高等学校、中等专业学校等。第二种是有一定固定收入,但入不敷出的单位,由国家预算补助一定数额的费用或采取定项补助,实行差额预算管理。如医疗机构、艺术表演团体等。第三种是有较多的固定收入,可以保证经常性的支出,国家定期或不定期给予一定专项补助或按比例上缴一部分收入,实行自收自支管理。事业单位能够过渡到企业化管理的绝大部分是实行第三种或第二种管理形式的单位。
Institutions are not enterprises that directly carry out the production and circulation of material information but are units that continuously serve to continuously improve and enhance people’s material and cultural life. The main function of public institutions is to serve the community. The ultimate goal of strengthening management is to improve social benefits . Since the founding of the People’s Republic of China, the management style of public institutions in our country is generally divided into three forms depending on whether it has a fixed source of income and income. The first type is a unit with no income or only a small amount of income. All its expenses are allocated by the state budget, Full management is implemented with a small amount of income offsetting some of the expenses. Such as colleges and universities, secondary schools and so on. The second is a certain fixed income, but make ends meet units, the state budget subsidies for a certain amount of cost or fixed subsidies, the implementation of the balance of budget management. Such as medical institutions, performing arts groups. The third is more fixed income, to ensure recurrent expenditure, the state regularly or irregularly given some special grants or pay part of the income in proportion, the implementation of self-support management. Institutions can transition to the vast majority of enterprise management is the implementation of the third or second form of management units.