我国事业单位作为公共服务供给的重要主体，提供了科教文体卫领域的大部分公共服务，为人民群众的生活、工作带来了便利，为社会发展做出了贡献。但是由于事业单位组织结构政事不分、管办不分，且行政化倾向严重，导致其出现服务水平低、服务种类单一、机构臃肿、人浮于事等问题，甚至出现权力寻租，腐败滋生的现象，并进一步反映为“上学难、看病难”的社会问题，因此对事业单位的改革成为当务之急。事实上，从上世纪80年代开始，我国的事业单位体制改革便在探索中进行。初期的事业管理体制改革，强调简政放权，推动事业单位走向市场化和社会化。从2011年制定分类改革的五号文件开始，事业单位推进分类改革，保留提供公益服务的事业单位，其他事业单位根据服务性质和经费来源的不同，不同程度地推向市场。分类改革的方向符合事业单位的具体情况，能够满足不同事业单位的改革需求。当前，清理规范和分类之后，事业单位进入理顺管理体制，完善运行机制，健全相关配套制度的改革阶段。因此建立完善事业单位的治理结构成为改革的热点。而事业单位在治理结构改革过程中，由于改革设计不完善、改革阻力大等原因，建立的理事会为核心的治理结构运行不畅，在实际运行中形式大于实质，理事会空转的现象严重。在几个突出领域，如公立医院和高校治理结构的改革中，理事会不具备本应实现的决策、监督功能，治理结构改革陷入困境。本文在梳理事业单位改革历程、改革重点的基础上，以公立医院、高校和科研为主的几种事业单位面临的改革困局为典型，指出当前治理结构改革面临的困境。随后分析典型事业单位治理结构改革难以推动的原因，并提出解决问题的思路。通过借鉴国外相关经验，从推进政事分开、完善制度设计、加大事业单位自主权和配套制度改革等方面入手，对是否采取理事会建制进行充分讨论和研究。分类进行事业单位治理结构改革，从而促进事业单位成为结构合理、运行规范、制度完善、信息公开、服务质量不断提高的公共服务提供主体，有助于事业单位更好地服务于经济建设、社会建设，更好地满足人民群众的实际需求。

Institutional organization provided most public services in our country, such as the public health services, science research,education and so on. Thus brought convenience to people's lives and make contribution to social development. However, due to the organizational structure of institutions, which has the tendency of administration, resulted in the low level of service, few types of services, overstaffed and other issues, and even the abuse of power, corruption. These problems further became the social problem called "difficulty in going to school and hospital". Therefore, reform of public institutions is urgently needed. In fact, from the beginning of the 1980s, China's reform of institutions was carried out in the exploration. Early institution management reform emphasizing on socialization and push institutions toward market. From 2011, we began to develop classification reform, the so-called "fifth file" promoted the classification reform, to retain the institutions that provided public services, and other institutions push to the market based on the nature and sources of funding. Classification reform accommodates the specific circumstances of institutions, and meet the needs of different institutions reform. Currently, after clean-up the norms and classify institution, now the institutions facing the reform in improving the management system, the operational mechanism. Therefore, the establishment of institution's governance structure has become a hot spot of discussion and research. The institution of governance structure reform, due to lack of reform design, large resistance to change and other reasons, the establishment of governance structure is rather difficult. The board,which should be a decision-making body，has become a form that looks beautiful in actual operation. The board idling serious. In several prominent areas, such as public hospitals and governance structure reform of university, the board does not achieved in decision-making and monitoring functions, governance reform gets into trouble. In this paper, through looking back the institution reform history, focusing on the basis of the reform, points out the current difficulties in the reform of the governance structure, this paper discusses the reform in public hospitals, universities and research institutions. Then proposed why typical institutions reform is difficult to promote, and bring solutions to those problems. By drawing on foreign experience, apart institutions from government affairs, improve the system design, increase autonomy and establish institution supporting systems, institutions will have independent legal status, and take the board into a full discussion and research. Classified reform of institutions governance structure, so as to promote public institutions to establish reasonable structure and norms, improve the system efficiency, promote information disclosure, enhance the level of public services, and continuously improve the quality of services provided.Thus subject to serve the economic and social development in a better way , and meet the actual needs of the people in a better way.