ASHINGTON, Dec. 26 — Universities and federal health officials must do more to prevent financial conflicts that could taint biomedical research and harm human subjects, a Congressional review has found.

The study, by the General Accounting Office, the investigative arm of Congress, found that researchers did not have to disclose their financial interests to independent review boards.

The accounting office said the five universities it examined kept information about research activities and financial interests in different offices and in different formats, "making it a challenge to ensure that conflicts of interest were appropriately managed and not overlooked."

The universities were the University of California at Los Angeles, the University of North Carolina, the University of Washington, Washington University in St. Louis and Yale.

The issue is significant because collaborations between government- financed researchers and private industry are increasing. A 1980 law lets universities, nonprofit corporations and small businesses keep the patents and profits from their federally financed projects.

The accounting office recommended that federal officials improve regulations governing financial interests and help institutions identify and manage such conflicts.