摘要
依据会计本身具有的核算监督和管理等功能，从会计与各类金融风险关系的角度阐述了会计在防范贸易结算风险、投资和筹资风险、信用工具风险和市场风险中应发挥的作用。
The paper,from the relationship between an accountant and various financial hazards,in accordance with such functions as accounting supervision and management that an accountant has, expounds the roles that an accountant should play in the prevention of the trade accounting hazard,the investment and fund collection hazard,credit instrument hazard and the market hazard.
出处
《唐山学院学报》
2000年第1期48-49,共2页
Journal of Tangshan University
关键词
会计职能
金融风险
风险防范
Accounting function
Financial hazard
Prevention of hazard
