自党中央提出进行科技体制改革的决定以后,科研单位逐步从单纯科研型向科研经营型转变,使科研机构的会计工作面临着新的形势和新的要求。单纯科研型向科研经营型的转变必然为科研机构的经济活动扩展了范围,增加了频度,也提高了会计管理的难度和广度。会计管理是科研单位搞好经济管理的中心环节,与科研开发活动的成败息息相关。会计管理的好坏在一定程度上决定着科研单位在改革开放的洪流中能否继续生存,标志着科研单位的管理水平,从而也影响着科研开发的水平。在当前科研单位由单纯科研型向科研经营型转轨的新形势下,会计管理对科研宏观管理的决策,科研计划的实施,以 Since the party Central Committee put forward the decision to carry out the scientific and technological structural reform, the scientific research units have been gradually changing from a purely scientific research to a scientific research and management, so that the accounting work of scientific research institutions is confronted with new situations and new requirements. The change from a pure scientific research type to a scientific and technological management type inevitably extends the scope of the economic activities of scientific research institutions, increases the frequency and raises the difficulty and breadth of accounting management. Accounting management is the key link for scientific research institutes to do a good job in economic management and is closely related to the success of scientific research and development activities. To a certain extent, the quality of accounting management determines whether scientific research institutes can survive in the flood of reform and opening up, which marks the management level of scientific research institutes and thus the level of scientific research and development. Under the new situation that the research institutes change from a pure scientific research type to a scientific research management type, the implementation of the accounting management’s decision-making and scientific research plan for the scientific research macro-management