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		     | 摘要: | 
			 
		     | 介绍了事业单位财务报告体系的发展,同时分析了事业单位财务报告体系新的组成;针对科研事业单位的具体性质和特点,详细剖析了科研事业财务报告体系中的特殊性,结合工作实际提出了建议。 | 
			
	         
				| 关键词:  科研事业单位,财务报告体系,现金流量表 | 
			 
                | DOI: | 
            
                | 分类号:G311 | 
			 
             
                | 基金项目: | 
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                | On the Financial Report System in Scientific Research Institutions | 
           
			
                | CHEN Xiao-lian XU Xiao-yun | 
           
		   
             
                | Abstract: | 
			
                | This paper introduces the development of financial report system in public institutions,analyzes its new components,expatiates on the particularity of the financial report system of scientific research insti- tutions based on their own characteristics and | 
	       
                | Key words:  scientific research institution,financial report system,cash flow statement |