法务会计对西藏企业发展的促进作用分析

摘要

Proficient accounting, auditing and legal skills are requirements for forensic accounting practitioners for the leapfrog develop-ment of enterprises in Tibet. With the development of market economy, Tibet has seen both opportunities and difficulties in developing the economy. Trades between Tibet and inland regions and foreign countries are more frequent;the accounting environment is getting more complex. Tibet Autonomous Region shall enhance the theoretical study and academic exchange with inland regions, while improving the corporate governance structure in an effort to maximize the role of forensic accounting in enterprises. It shall also intensify the publicity of forensic accounting and invest more in building a strong pipeline of forensic accounting talents. Enterprises must set up an internal super-vision system with efficient risk assessment for the healthy and orderly development.%法务会计要求从业者既具有专业的会计学、审计学知识，还要具有专业的法律素养，从而可在西藏企业的跨越式发展中发挥重要作用。随着市场经济的发展，西藏地区经济发展的机遇与困境并存，与内地和国外的贸易也更加频繁，会计环境也越来越复杂，西藏自治区在完善企业治理结构的同时，应加强理论研究及加大与内地的学术交流，有效发挥法务会计在企业中的具体应用，加大法务会计的宣传，加快培养和引进法务会计人才，构建起企业内部监督控制机制，做好风险评估计工作，以有力促进当地企业健康、有序发展。