随着科技体制改革的不断深入,科研管理全过程都要贯穿经济效益和成本核算。这不仅是对科技经费宏观管理的加强,而且是更有效地使用科技拨款,推动科学技术工作面向经济建设,保证国家科学技术任务的实施与完成。因而要求科研单位的财会人员必须拓宽思路,提高素质,参与科研管理的全过程。做好 With the continuous deepening of the reform of science and technology system, the whole process of scientific research management should run through economic benefits and cost accounting. This not only strengthens the macro-management of science and technology funding, but also makes more effective use of science and technology funds, accelerating scientific and technological work toward economic development and ensuring the implementation and completion of the national science and technology tasks. Therefore, scientific research units required accounting staff must broaden their thinking, improve quality, participate in the whole process of scientific research management. Well done