科技企业如何实现新旧会计制度的转换乔鹏程，李海现，赵永军根据财政部《关于科技企业执行新的行业会计制度有关问题的通知》和国家科委的通知要求，所有经过科委部门认定，并取得法人资格的科技开发企业和高新技术企业，从１９９３年７月１日起执行新的会计核算办法，即... Science and technology enterprises how to achieve the transformation of the old and the new accounting system Qiao Pengcheng, Li Hai, Zhao Yongjun According to the Ministry of Finance “on the implementation of the new system of scientific and technological enterprises accounting issues related to the notice” and the notice of the State Science and Technology Commission, all identified by the Science and Technology Commission and Acquired legal personality of science and technology development enterprises and high-tech enterprises, from July 1, 1993 implementation of the new accounting measures, that ...