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《科学事业单位财务制度》的颁发和即将出台的《科学事业单位会计制度》是科研单位财务改革的一件大事，上级要求从１９９８年１月１日起执行新制度。为此，本文提出从：①进一步明确财务机构的职权范围，②合理配置财会人员，③做好“内部成本费用管理”的准备工作，④划分“对外投资”和“对外借款”的界限这四方面做好准备工作，迎接新财会制度的贯彻实施。
The promulgation of the “Financial Institution of Scientific Institutions” and the forthcoming “Scientific Institutional Accounting System” are major events in the financial reform of scientific research institutes. The higher authorities demanded that the new system be implemented from January 1, 1998. To this end, this paper proposes from: ① further clarifying the terms of reference of the financial institutions, ② rational allocation of accounting staff, ③ preparation for “internal cost and expense management”, ④ dividing the boundary between “foreign investment” and “foreign borrowing” Do a good job preparatory work, to meet the new accounting system implemented.