以高校为例谈事业单位经营性资产管理规制

Research on the Management Regulation on the Operational Assets of Public Institutions

根据2011年《中共中央国务院关于分类推进事业单位改革的指导意见》,公益二类事业单位可以拥有经营性资产,对外进行经营性活动。但应如何确定经营性资产的范围以及如何对其管理规制成为事业单位改革中的重要问题。本文以高校为例,通过梳理事业单位经营性资产的内涵、管理体制、追责机制以及改革模式,同时在分析美国和日本等国关于高校管理经验的基础上提出高校应对于其“经营性资产”制定管理规定,明确高校外部管理主体权责,完善高校信息披露制度和建设专业队伍并明确划分职责范围的解决办法。

According to the guiding opinions of the CPC Central Committee and the State Council on promoting the reform of public institutions by classification in 2011,public institutions of category II can own operational assets and carry out operational activities abroad.However,in order to avoid affecting the normal operation of their own work and idle waste of assets,how to determine the scope of operational assets and its management regulations has become an important issue in the reform of public institutions.In this paper,taking universities as an example,by combing the connotation,management system,accountability mechanism and reform mode of operational assets of public institutions,and based on the analysis of the management experience of universities in the United States and Japan,the author proposes that universities should formulate management regulations for their"operational assets",clarify the rights and responsibilities of the external management subjects of universities,improve the information disclosure system of universities and build professional teams And clearly divide the scope of responsibility solutions.