自上世纪的 80年代开始 ,以减拨科研经费为标志 ,对科技拨款体制进行了根本性的改革。从而引发了科研单位开办公司等各种形式经营实体的热潮 ,形成了非经营性资产向经营性资产的转移 (以下简称“非转经”)。本文就科研单位“非转经”过程中资产管理上存在的问题进行一些粗浅探讨。 Since the 1980s, the government has made a fundamental reform of the science and technology appropriation system with the reduction of funds for scientific research. As a result, the upsurge of various forms of operating entities such as research institutes and start-up companies led to the transfer of non-operating assets to operating assets (hereinafter referred to as “non-diversion”). This article makes some superficial discussions on the problems existing in the asset management in the process of non-diversion of scientific research units.