建国以来,出版社是事业性质,还是企业性质,一直是一个有争议的、未得到明确认定的问题。关于这一点,上级领导机关由于看问题的角度不同,分歧犹为明显。主管宣传工作的部门认为出版社是党领导下的社会主义事业的组成部分;主管经济工作的部门认为出版社独立核算、自负盈亏,与其他企业并没有什么不同,故纳入了企业管理的范畴。最终,大家约定俗成,模糊地称之为“事业单位,企业管理”。对于出版社性质这样的认定以及所产生的相应的管理模式,有的同志称之为“四不象”,是一个“两栖怪物”,似乎不无道理。因为说它是事业单位,但又不享受国家事业费拨款,其生产经营和税收政策遵循的是工矿企业管理模式;说它是企业单位,却又采取行政事业单位的管理手段,在生产经 Since the founding of the People’s Republic, publishing houses have always been a controversial issue that has not been clearly identified because of their business nature or their business nature. In this connection, the difference between the leadership at the higher level due to the different perspectives of the issue is still obvious. The department in charge of publicity holds that publishing houses are an integral part of the socialist cause under the leadership of the party. The departments in charge of economic work think that publishing houses are independent and accountable for their own profits and losses, and are not different from other enterprises. Therefore, they are included in the scope of enterprise management. In the end, we agreed, vaguely called “institutions, business management.” For the recognition of the nature of the publishing house and the corresponding management model that emerged, some comrades did not seem unreasonable to call it “the four noises” and “an amphibious monster.” Because it is a public institution, but does not enjoy the national funding for operational expenses, its production and management and tax policy follows the management model of industrial and mining enterprises; that it is a business unit, but also to take the administrative units of management tools,