随着科研事业单位法人治理机制的建立,对科研事业单位中的会计工作内容产生重大影响,事业单位中会计工作内容变得更加的复杂化。科研事业单位中的会计工作准则不断更改,当在采用不同会计处理方式时,首先需要选择合理的会计政策。基于此,在本文中对基于利益相关者理论下的科研事业单位会计政策选择进行研究。 With the establishment of corporate governance mechanism in scientific research institutions, the contents of accounting work in scientific research institutions have a significant impact, and the contents of accounting work in institutions have become more complicated. Scientific research institutions in the accounting standards constantly changing, when using different accounting treatment, the first need to choose a reasonable accounting policy. Based on this, we study the choice of accounting policies of scientific research institutions based on stakeholder theory.