目前,我国各地的殡葬业,都是计划经济时代国家投资建设的,带有浓厚的行政管理色彩。随着社会主义市场经济体制的建立和国家体制的改革,殡葬业这种明显带有“官商”性质的特殊行业再继续沿用旧体制,实行国家政策和经济保护,将阻碍我国21世纪殡葬朝阳事业的蓬勃发展。因此,殡葬事业单位改革势在必行。笔者认为,应从以下几个方面入手: At present, the funeral industry in all parts of our country is invested and built by the state in the era of planned economy with a strong administrative color. With the establishment of the socialist market economic system and the reform of the state system, the funeral industry, a special industry apparently bearing the “official business” nature, continues to follow the old system and implements state policies and economic protection, which will hinder the cause of funeral and sunrise in the 21st century of our country Thriving. Therefore, the reform of funeral and interment institutions is imperative. In my opinion, should start from the following aspects: