改革科技拨款制度、开放技术市场和实行技术合同以来,科研单位开始由单纯依靠国家财政拨款逐步实现经营的多渠道化。各种合同经费、银行贷款、自有资金巳成为科研单位特别是从事技术开发的科研单位经费的重要来源。科研单位的资金及其运动情况怎样?有什么特点呢?对于建立我国的科研单位会计来说,是一个必须正确解决的基本问题。科研活动的过程,也 Since the reform of the science and technology appropriation system, the liberalization of the technology market and the introduction of technical contracts, scientific research units have begun to gradually diversify their operations from simply relying on state financial allocations. Various contract funds, bank loans and self-owned funds have become important sources of funding for scientific research units, especially scientific research institutes engaged in technology development. What are the characteristics of the funding of scientific research units and their movement? For the establishment of China’s scientific research unit accounting, it is a basic problem that must be correctly solved. The process of research activities, too