本文根据科研试验部队科研资产的基本属性，及其对管理的内在要求，结合国家和军队的有关方针、政策，对科研资产的核算体系提出一些具体构想。一、科研资产管理中存在的问题（一）固定资产核算缺乏统一的核算体系。原国防科工委机关、基地及团站经过几十年的投资建设，形... Based on the basic properties of research assets of scientific research and test units and their inherent requirements for management, this article proposes some concrete conceptions of the accounting system of research assets according to the relevant guidelines and policies of the state and the military. First, the problems in the management of scientific research assets (A) The lack of a unified accounting system for fixed assets accounting. Former National Defense Science and Industry Commission organs, bases and stations after decades of investment and construction, shape ...