中文摘要：

我国事业单位面临的困境与挑战表明，事业单位改革已是大势所趋。事业单位改革必须遵循以公共需求为导向、注重政事分开和事企分开、分类管理、强化财政预算与监督、调整与优化布局以及政府与市场相结合的原则。同时，鉴于公共服务性事业单位与非政府组织在社会角色与社会职能方面的交叉与重合，决定了公共服务性事业单位可以选取非政府组织作为其发展导向。

英文摘要：

The problems and challenges China＇s public service units facing make clear that reform is the trend of times. The reform must abide by the principles such as taking public needs as the orientation, emphasizing on dividing of government and public service units, classifying management, reinforcing financial budget and supervision, readjusting and optimizing layout and combining government and market. Meanwhile, consideration for the overlap and coincide of social role and function between public service units and non-government organizations, it determines that we can choose NGO as the development orientation of public service units.