本文论述的事业单位指从事科技开发与产品订制的非经营性预算内事业单位,这类事业单位有一定的生产、制造、设计能力,历史上一直按国家指令进行产品的开发及生产,随着市场经济的不断发展,从非营利国家计划单位在逐步的向企业化转化,事业费用拨款也在逐步取消,从经济管理体制向企业化转变的同时,国家指令产品研制也转为民用产品的研制开发, The institutions discussed in this article refer to the non-profit budget institutions that are engaged in the development of science and technology and the production of products. Such institutions have certain capacity of manufacturing, manufacturing and designing. In the history, they have been developing and producing products according to national directives. The continuous development of market economy, non-profit state planning units in the gradual transformation to the enterprise, funding for the gradual cancellation of business costs, from economic management system to the enterprise at the same time, the development of national instruction products are also converted to civilian products Research and development,