生产经营型事业单位改制转企是事业单位改革的一个必然趋势。这类单位原来就与企业具有相同的特征，改为企业是其属性的自然回归。这类单位改为企业后，将更好地确立其法人主体和市场实体地位，有利于走向社会，进入市场，参与平等竞争，进一步促进发展。从近年的实践看，对生 The restructuring of production and operation type institutions is an inevitable trend in the reform of public institutions. Such units had the same characteristics with the original business, to the business is a natural return to their attributes. When these units are changed to enterprises, they will better establish their legal entity and the status of market entities, facilitate social access, enter the market, participate in equal competition and further promote development. From the practice in recent years, students