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.
作者
杨富
YANG Fu(Lhasa Normal College, Tibet Lhasa, 850007,China)
出处
《创新创业理论研究与实践》
2018年第16期115-118,共4页
The Theory and Practice of Innovation and Enterpreneurship
基金
2017年西藏自治区教育厅高校人文社会科学项目
西藏上市公司与二产上规模增效益关系研究(项目编号:SK2017-55)
关键词
创业
藏族创业者
财务特征
Entrepreneurship
Tibetan Entrepreneurs
Financial Characteristics