摘要
受藏族创业者自身因素、区域经济发展和政府创业政策等方面的影响,藏族创业企业财务特征有一定的特殊性。使用多案例研究方法,从创业阶段、创业企业类型两个维度,从筹资、投资、财务管理、会计信息使用、财会人员素质等方面研究藏族创业企业财务特征,揭示藏族创业企业财务管理特点。通过藏族创业者财务管理能力提升、加强政府创业资金及创业企业财务检查监管、企业财务人员培训教育等措施,能够有效促进藏族创业企业发展。
Affected by the factors of Tibetan entrepreneurs themselves, regional economic development and government entrepreneurship policies, the financial characteristics of Tibetan entrepreneurs' enterprises have certain particularities. Using multi-case study method, from two dimensions: the stage of entrepreneurship and the types of entrepreneurial enterprises, than reveals the financial characteristics, including financing, investment, financial management, Accounting information application and Quality of Accountants. Promote the development of Tibetan entrepreneurship enterprises by improving their Financial management capability, strengthening the supervision of government entrepreneurship funds and Financial inspection, and training Financial staff.
引文
[1]杨富.国外少数民族创业研究综述[J].创新与创业教育,2017(2):93-101.
[2]张立新,淡卫军,王压非,等.民族地区少数民族就业促进制度建设研究[J].中国劳动关系学院学报,2017(1):2.
[3]马爱艳,蒋志辉,朱哲.新疆维吾尔族农民工创业群体特征分析[J].农村经济与科技,2018(1):214-217.
[4]杨斌,侯霞.促进农牧民就业创业是稳藏兴藏之策、改善民生之本[J].西藏发展论坛,2017(2):39-41.
[5]尼玛卓玛.如何培养藏区中职学生的创业思维[J].课程教育研究,2018(30):56-58.
[6]赵华,徐亚明.试析创新型企业的财务理念和财务特征[J].财会月刊,2011(4):89-91.