怎样对长春南湖——南岭新技术工业园区科技一条街的企业加强管理,是促进科技企业发展,实现科技立市战略方针的一个重要问题。为此,我们在改进科技企业会计核算上进行了一些有益的探索。主要是:提出了科技企业会计核算的体系构思,制定了较完整的管理办法和核算制度。新的会计核算制度通过两年来的试行,取得了良好的效果。其基本特点是:一、客观地反映了科技企业的资金运动状况。此处的科技企业资金来源渠道比较多,有吸收投资、个人集资、发行股票、各种借款等等;资金占用跨行业,有科研、工业、商业;每个企 How to strengthen the management of Changchun Nanhu, a science and technology street in Nanling New Technology Industrial Park, is an important issue that promotes the development of science and technology enterprises and realizes a strategic approach to building a market for science and technology. To this end, we have conducted some useful explorations in improving the accounting of scientific and technological enterprises. The main points are: put forward the system concept of accounting for science and technology enterprises, and formulated a relatively complete management method and accounting system. The new accounting system has been tried out over the past two years and has achieved good results. Its basic characteristics are: First, objectively reflecting the scientific and technological enterprises’ funds movement. There are many sources of funds for science and technology companies here, including investment, individual fund-raising, stock issuance, various types of borrowings, etc.; capital is used across industries, research, industry, and business;