自上个世纪80年代初科研事业单位试行企业化管理以来,尽管科研事业单位的财会工作按照企业化要求作了很多改进,有了很大转变,但对财会工作的重视程度仍然不够,一些单位仍把财会部门看作是算账、报销费用、发放工资的部门。这种状况 Since the early 1980s, the scientific research institutions try out the enterprise management, although the scientific research institutions in accordance with the requirements of the enterprise made a lot of improvements, a lot of changes, but the emphasis on the accounting work is still not enough, some units The accounting department is still regarded as accounting, reimbursement of expenses, payroll department. This situation