【摘要 (中文/英文)】 改革开放30年来,我国的政治领域、经济领域和社会领域都经历了空前的变革。首先在经济领域,已经取得了世人瞩目的改革成就。政治领域中的政府机构改革也在不断地深化,而政府机构改革中一项重要的,同时也是我国所特有的改革内容就是事业单位改革。事业单位是我国国民经济和社会发展的重要组织,是实施科教兴国战略、提高国民素质的主要阵地,担负着社会主义物质文明和精神文明的双重重任。我国的事业单位是在借鉴前苏联模式的基础上建立起来的一种公共组织类型,其体制和机制历经了计划经济时期、有计划的商品经济时期和市场经济时期,既保留着深深的历史烙印,又发生了许多显著的变革,体现出一种朝向现代公共服务组织体制的创新趋向。然而,随着社会主义市场经济体制改革的逐步深化,我国事业单位预算管理模式和机制已经不能适应客观形势的发展需要。目前,部门预算管理制度改革对预算编制和执行的要求也越来越高,为了加强预算管理,细化预算编制,明确预算执行责任,提高资金使用效率,事业单位必须着手建立和完善预算管理制度,形成一套适应事业单位需要和社会发展要求的预算管理模式和运行机制。 本课题力求把主要着眼点放在我国事业单位的核心问题——预算管理上。...更多在对事业单位体制作必要的历史的和现实考察后,强调要从我国事业产品本质属性出发,探索市场经济条件下的事业产品供给模式,进而创新事业单位预算体制,提出了建立现代事业单位预算管理模式的目标和构想。

 Since 30 years from the opening reform, it had experienced the unprecedented changes in the realms of political, economic and social in China. It is the government organ reforms not only an important but a really special business in our country reform. One of important and special reform to china's business unit is the government organ reform. The business unit is the important organization of the our country, which concerning the development of the national economy and society, is a main battlefield that carries out the section to teach to make a country strong the strategy and raise citizen's character, carry the socialism material civilization and dual heavy responsibility of the spiritual civilizations. The business unit of the our country is to draw lessons from the foundation of the former Soviet Union, which is a kind of public organization, its system and mechanisms experienced the planned economy period, designing merchandise economic period and market economies period, and its reserved the profound history branding, then also took place many changes, appeared a kind of system innovation which incline to the modern public service organizes. However, along with the gradually and deeply turn of the socialism market economy system reform, our country business unit budget management the mode and mechanisms have already can't adapt the development demand of the objective situation. Currently, the section budget management system reform draws up to the budget is also more and more high with executive request, in order to strengthen the budget management, thin turn the budget establishment, the explicit budget performance responsibility, exaltation funds usage efficiency, the business unit must establish and perfect budget management systems, build a set of orientation business unit to meet the demand of the management mode and circulate the mechanism to society. This thesis tries hard to put the main point in our country business unit up—budget management. After make a lot of investigation about the business unit-system histories, we emphasize to base on the essence of our country business product, investigate under the market economy condition of business product supply the mode, the then creative business unit budget system, put forward to establish the target of the modern business unit mode.

【关键词 (中文/英文)】 事业单位; 预算管理; 监督与控制; 改革; 供给模式

Business unit; Budget management; Direct and control; Reform; Supply mode