国内的科研事业单位近年来呈现业务种类多样化、经费来源多渠道的新特点,其主要业务活动是承担国家计划项目、开展技术服务和创办产业实体。由于从事一定的经营活动,其财务风险与非营利性公益类科研机构相比要大得多、构成也复杂得多。文章根据科研事业单位的业务特点,分析了其存在的主要财务风险及成因,提出了科研事业单位财务风险控制的一些措施。 In recent years, domestic research institutes have taken on new features with diversified business lines and multi-channel sources of funding. Their main business activities are undertaking state planning projects, conducting technical services and setting up industrial entities. As a result of certain business activities, its financial risk and non-profit public welfare science research institutions is much larger, the composition is much more complex. According to the business characteristics of research institutes, the article analyzes the main financial risks and their causes, and puts forward some measures to control the financial risks of scientific research institutes.