在科研院所运作过程中原有的财务管理模式和会计核算方法，难以适应科技体制改革的需要，因此在深化科技体制改单实践中，加强对财务管理机制的探讨很有必要。一、目前科研院所财务管理机制的发展及现状科研院所多年以来，一直沿用事业单位会计制度，归入预算会计体系，财务管 In the course of operation of scientific research institutes, the original financial management mode and accounting methods are difficult to adapt to the needs of the reform of science and technology system. Therefore, in deepening the practice of changing the system of science and technology, it is necessary to strengthen the discussion of financial management mechanism. First, the current development of scientific research institutes and the status quo of financial management mechanism Scientific research institutes over the years, has been using the accounting system of public institutions, included in the budget accounting system, financial management