关于科研单位对外投资的财务会计处理问题梁宏，梁世君科研单位对外投资，是我国经济体制和科技体制改革的产物。有关财务会计问题如何处理，需要进一步研究完善。本文拟就此专题谈些看法。一、科研单位对外投资的形式及账务处理科研单位向外投资的形式主要有固定资产投资... Financial Accounting Problems of Overseas Investment of Scientific Research Units Liang Hong and Liang Shi-jun The overseas investment of scientific research units is the result of the reform of China’s economic system and science and technology system. How to deal with the financial accounting issues needs further study and improvement. This article intends to talk about this topic. I. Forms of Outward Investment by Scientific Research Units and Accounting Forms The main forms of outbound investment by scientific research units are investment in fixed assets.