Next , through must seeks to make a profit the organization and the institution in aspect the and so on concept , function comparison , has carried on the two commeasurable analysis , thus for overseas must sought to make a profit organization ' s managerial experience the model significance which reformed to our country institution to propose the theory basis 其次,通过非营利组织与事业单位在概念、职能等方面的比较,进行了二者的可比性分析,从而为国外非营利组织的管理经验对我国事业单位改革的借鉴意义提出了理论依据。