The article presents some analysis of the impact of the research and innovation on society development as well as several specific peculiarities of the innovational processes. The main entities involved in the research andinnovation processes together with its phases of evolution and activities outputs are specifed. The aspect of novelty and originality in the research and innovation as well as financial-economic features are underlined as basis to applie specific schemes for its accounting evidence and economical management. A short areanalysis of the research and innovation activities in the R.Moldova is done. The framework of thefinancial-economic dimension of the science and innovation activities is revealed. Some aspects of EU IV Directive concerning accounting reglementation and its implementation in the financial-economic management of the research and innovation are outlined. Some problems of the accounting platform of the research and innovation systems are discussed. A lot of proposals dealing with reconfiguration of the accounting methodology of the research and innovation organization in the R.Moldova are presented.