本文提出了政治系统对科技系统有支持作用的观点。认为政治系统中政治精英、权力、体制、制度及政治意识等要素会对科技系统有支持作用，其中核心要素体制和制度对科技系统的支持作用尤其显著，并且探讨了政治系统与科技系统的互动关系。 论文进一步研究了二者互动过程中面对的突出问题。 我国现有的科技制度表明其在高新技术产业的支持方面有原则性强，可操作性差的缺陷。经过对相关数据的分析，得出的结论是我国目前R&D的突出问题是如何使企业成为科技创新主体。这是一个问题的两个方面，提高制度的可操作性能为企业科技创新提供动力。对于如何解决这个问题，本文通过对制度层次的分析，认为会计制度改进能够加强制度建设与企业科技活动的联系。改进后的会计制度应能反映相关的科技指标，为制度制定和有效执行提供可靠依据。 当前人们关注科技对社会的政治、经济、文化等方面的影响，但社会的政治、经济、文化等方面对科技的影响却没有引起人们足够的重视。科技的发展离不开社会系统的支持，在现有的文献中，对科技的社会支持系统中有哪些子系统看法不同；有的提及政治与科技的关系，但更强调的是政治体制、制度对科技的制约作用，对于那些制度有制约作用，如何改进，没有得到深入地研究；有的观点认为科技的社会支持系统中包含政治系统，但是哪些要素对科技有支持作用，如何起支持作用却没有进一步说明。因此，在科技哲学、科技与社会、技术社会学领域对此课题的研究有其理论意义，同时这个课题的研究对政治系统正确引导科技的发展方向、发展规模，并为其营造有利的社会发展环境等方面具有现实意义。

In this paper, the viewpoint of political system having supportive function to the science & technology system is put forward. It is regarded that factors such as political leader, power, system of organization, institution, home and abroad environment, political consciousness have supportive function to science & technology system, especially the key factors of system of organization and institution, at the same time, inter-action between political and science & technology system is discussed. The thesis researches the serious problem what both of them faced during inter-action. The institution is characterized with strong sense of principle but not easy to operate. According to relating statistics, at present, major problem in our country lies in how to make the enterprise become the innovative principal part. It is the two sides of one problem. Improving the operational performance of the institution can encourage the enterprise to innovate. About how to solve the problem, the thesis thinks that accounting system improvement is crucial to reinforce the relationship between institution construction and innovative activities of the enterprise. After accounting system is improved, it should report the relating information of science & technology and can provide the basis for drawing up and carrying out of the institution. People always pay close attention to the influence of science & technology to society, but ignore the influence of society to science & technology. The support of social system is indispensable to the development of science and technology. There is different opinion about subsystems of the social system in the literature. Some emphasize the restriction of system of organization and institution to science & technology system, but which institution restricts science & technology system and how to restrict it is not discussed in detailed; others regard the social system of science & technology include political system, but it is not clear which key elements having supportive function and how to support it. So, the study of this thesis is meaningful theoretically in the fields of scientific philosophy, science & technology and society, technology and society; at the same time, the study of this thesis is also meaningful practically for political system to guiding development direction and scale of science and technology, and to creating favorable environment for development of the society.