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随着科技体制的不断发展与完善,科研财务管理显得特别重要,而且具有其他管理活动所没有的特殊性。 1、科研是特殊的生产活动。通过科学研究,生产新的概念,新的认识,新的知识,一旦转化为生产力,将为社会创造精神财富和物质财富,使得新概念、新认识、新知识变成新技术、新工艺、新产品。 2、科研财务管理的复杂性。科研活动具有精神和物
With the continuous development and improvement of science and technology system, scientific research financial management is particularly important, and has the particularity that other management activities do not have. 1, scientific research is a special production activity. Through scientific research, the production of new concepts, new understandings and new knowledge, once transformed into productive forces, will create spiritual and material wealth for the society, so that new concepts, new knowledge and new knowledge may become new technologies, new processes and new product. 2, the complexity of scientific research financial management. Scientific research activities with the spirit and things