事业单位国有资产管理的制度设计、治理机制及其他

对事业单位国有资产管理进行改革已越来越迫切.作为规范性的事业单位的主体社会公益型组织,评价其资产管理工作的好坏不是以它们所创造的货币收益多少为指标,而必须研究设计出一整套多元的科学指标体系;应在医院、学校等事业单位建立理事会或董事会治理结构;重建成本核算的财务会计制度.

National Capital Management in Public Service Unit:Institutional Structure and Governance Mechanism

It is more and more important to reform national capital management in public service unit. The public welfare organization is the major body of normative public service unit. This paper argues that national capital management should be evaluated with a scientific index system rather than the earning indicator, that board of directors should be established in hospitals and educational institutions to improve the governance structure, and that it's also important to build new accounting system.