１　科研单位财务管理的现状在计划经济体制下，科研单位以完成国家科研任务为主，科研经费主要来自政府拨款，财务管理比较简单。随着科技体制改革的深入发展，使科研单位的任务和资金来源呈多元化，这就要求科研单位的经济活动要反映价值规律的要求，按价值规律办事。但由于 1 The status quo of financial management of scientific research units In the planned economy system, scientific research units to complete the national scientific research tasks, research funding mainly from the government funding, financial management is relatively simple. With the in-depth development of scientific and technological system reform, the tasks and funding sources of scientific research units are diversified. This requires that the economic activities of scientific research units reflect the requirements of the law of value and work according to the law of value. But thanks