随着我国机构改革的逐渐深入,事业单位改革成为顺应中国政府治道变革的潮流,同时也是适应社会主义市场经济发展需要的必然趋势。由于体制改革的难点之一是成本阻力,因此本文运用制度经济学社会变革成本分析、改革的途径和方式等相关理论,结合目前我国事业单位的特点及改革现状,对其改革成本进行理论分析,得出构建和谐社会背景下我国事业单位改革方式应从过去的“渐进、强制”改革向“渐进、诱致”改革转变的结论。 With the gradual deepening of the institutional reform in our country, the reform of public institutions has become the trend of conformity with the change of governance by the Chinese government and the inevitable trend of adapting to the needs of the development of the socialist market economy. Since one of the difficulties of system reform is cost resistance, this dissertation uses the theory of cost of social reform in institutional economics, the ways and methods of reform, and the current characteristics of China’s public institutions and the current situation of reform, Draw the conclusion that under the background of building a harmonious society, the reform methods of our country’s public institutions should be changed from the “gradual and mandatory” reform in the past to the “gradual and induced” reform.