随着经济体制的不断深化改革,科技投资型事业单位日益增多。在科技投资型事业单位中如何发挥会计的职能,进行有效的财务管理,这是当前科技投资型事业单位会计人员所面临的一个紧迫的问题。要真正发挥会计在科技投资型事业单位经济活动中的管理作用,首先要了解科技投资型事业单位的特点和经济活动的内容,明确财务管理 With the constant deepening of the reform of the economic system, investment in science and technology is growing. How to give play to the function of accounting in science and technology investment type public institution and carry on the effective financial management is an urgent problem which the accountants of science and technology investing public institution face at present. To really play a role of accounting in the economic activities of S & T-based PSUs, we must first understand the characteristics of S & T-type PSUs and the contents of economic activities, clarify the importance of financial management