2000年7月1日,新的《中华人民共和国会计法》开始施行。根据要求,民营科技企业要深入学习和掌握这一重要法律,依法规范会计行为。一、依法规范会计行为是市场经济的内在要求会计是一门经济管理科学,它以货币计量为基本形式,运用专门的方法,对经济活动进行核算和监督。新《会计法》,是规定必须进行会计记录和反映的社会主体的范围、明确会计机构、会计人员的法律地位,规定会计核算基 July 1, 2000, the new “People’s Republic of China Accounting Law” came into effect. According to the requirements, private science and technology enterprises should further study and master this important law and standardize their accounting practices according to law. First, standardize accounting behavior according to law is an inherent requirement of a market economy Accounting is a science of economic management. It takes monetary measurement as the basic form and uses special methods to account and supervise economic activities. The new “Accounting Law” stipulates the scope of social subjects that must be recorded and reflected in accounting records, clarify the legal status of accounting institutions and accountants, and stipulate the accounting basis