制定军工科研事业单位财会制度的必要性张建华一长期以来，科研单位和所有事业单位一样，基本上是国家包办，即任务由国家下达，经费由国家拨给，成果归国家所有。科研单位是政府部门的附属物，既无自主权，又没有实质性责任，更无“断炊”之虞，因此就形成对上级“等、靠... The necessity of formulating accounting system for military scientific research institutions Zhang Jianhua For a long time, scientific research units, like all institutions, are basically state-run, that is, tasks are issued by the state with funds allocated by the state and the fruits are owned by the state. The scientific research units are the appendages of the government departments. They have neither autonomy nor substantive responsibilities, nor are they at risk of “cutting off cooking”, so they form the “higher education system” and so on.