摘要
本文就社会主义市场经济条件下，创新金融工具的特点进行分析，从而揭示出创新金融工具对现代会计的挑战，并提出今后会计改革的设想。
This paper, based on the socialist market economy conditions, analysed the characteristies of financial means, revealed the challenge of blazing new trails on financial means to the modern accounting-and put forward an imagination of accounting reformation in the furure.
出处
《宁夏农学院学报》
1998年第2期84-87,共4页
Journal of Ningxia Agricultural College
关键词
创新金融工具
挑战
会计
改革
blaze new trails on financial means
challenge to accounting
accounting reformation
