事业单位是一种特殊的单位,是我国特色社会主义制度下出现的职能部门。《事业单位登记管理暂行条例》明确了事业单位的含义,指出事业单位成立的目的是为社会公益服务的。因此,事业单位的绩效改革不仅影响事业单位自身的发展,而且会影响整个社会和谐的构建。本文以现代社会的发展现状为起点,强调事业单位绩效改革的必须性,并对改革中存在的问题进行探讨,并提出个人观点。 A public institution is a special unit and a functional department that emerges under the socialist system with Chinese characteristics. Provisional Regulations on Registration and Management of Institutions clarify the meaning of PSUs and indicate that the purpose of setting up PSUs is to serve social welfare. Therefore, the performance reform of institutions not only affects the development of public institutions, but also affects the building of harmonious society as a whole. Starting from the current situation of the development of modern society, this paper emphasizes the necessity of institutional performance reform and discusses the problems in the reform and puts forward personal opinions.