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事业单位实行企业化管理事关文教事业财务的转轨变型,是深化文教事业财务改革要达到的一个重要目标。从文教事业财务改革的总体上看,作为财政体制改革一个重要方面内容的文教事业财务改革,不但要解决牢固树立为事业服务的指导思想,革除供给制财政和平均主义、吃大锅饭的弊病,重视提高经费的使用效益问题,而且要实现文教事业财务工作的转轨变型。就是从文教事业的经费供给和劳动补偿的角度看,要在改革的过程中逐步解决由国家财政供给或预算补偿的单一模式,转化为既由国家财政供给或预算补偿又靠自身收入解决供给或补偿的复合模式的问题。我觉得,依据事业单位实行企业化管理的发展实践过程,综合其内在因素与外在条件两个方面来考虑,原因主要有这样三点:
The implementation of enterprise management in institutions of higher learning is related to the transformation and transformation of education in the financial sector, which is an important goal to be achieved in deepening the financial reform in cultural and educational undertakings. From the overall point of view of financial reform of cultural and educational undertakings, the financial reform of cultural and educational undertakings, an important aspect of the reform of the financial system, not only has to solve the problem of firmly establishing the guiding ideology of serving for undertakings, eradicating the shortcomings of supply-oriented finance and egalitarianism, The use of funds efficiency issues, but also to achieve cultural and educational reform of the financial work transition. From the perspective of funding for cultural and educational undertakings and labor compensation, it is necessary to gradually solve the single mode of compensation provided by the state finance or the budget in the process of reform and transform it into a state that both the supply of the state finance or the compensation of the state and the supply of Compensation of the composite model of the problem. In my opinion, according to the process of developing and implementing enterprise management in public institutions, considering both internal factors and external conditions, there are mainly three reasons for this: