一、前言长期以来,事业单位一直认为“不以营利为目的”是其内在属性,因此对财务资金的使用缺乏有效管理,不关注其保值、增值。但随着事业单位改革的深入和市场对公益事业的不断介入,其内外环境发生了根本变化,部分事业单位提供的产品(服务)已经表现出双重属性,即具有一定外部效益的准公共 I. Foreword For a long time, PSUs have always considered that “non-profit-oriented” is their inherent attribute, and therefore there is a lack of effective management of the use of financial funds, and care is not taken for their preservation and appreciation. However, with the deepening of institutional reform and the constant involvement of the market in public welfare undertakings, the internal and external environment has undergone fundamental changes. The products (services) provided by some institutions have shown double attributes, that is, quasi-public with some external benefits