财政部颁布的《事业单位财务规则》已于今年1月1日起施行,然而,这项改革在执行中还面临着一定的难度。 1、思想观念难转变。当前,几乎没有哪个事业单位没有组织收入,这些自行组织的收入有的已超过财政拨款的数额。近年来,一些部门把收费当作是自己的职能,认为这项收入是本单位的自有资金,在这种认识指导下, The “Financial Rules of Public Institutions” promulgated by the Ministry of Finance came into force on January 1 this year. However, this reform still faces some difficulties in its implementation. 1, ideas difficult to change. At present, there are very few public institutions that have no revenue. Some of these self-organized incomes have exceeded the amount allocated for financial allocation. In recent years, some departments regard charging as their own function, believing that this income is the self-owned capital of the unit. Under the guidance of such understanding,