How to write a good accounting paper
Radio and TV University accounting majors writing a thesis is one of the links of the practical teaching system, but also an important course. But for many reasons, you may have a certain fear of the writing of the thesis. In view of this, the economic paper Some basic knowledge and some methods of accounting paper writing and some important points to discuss, for students to refer to when writing.
The first part of the types of accounting papers, basic format and requirements accounting papers are a kind of economic papers, belonging to the scope of argumentative papers. In terms of argumentative papers, there are many forms, such as editorials, comments, short comments, various analysis reports of relevant institutions. Etc., we are referring to academic papers here. It should be noted that accounting here is a big concept, including financial accounting, management accounting, cost accounting, computerized accounting, auditing, financial management and so on.
The types of accounting papers can be classified into certain categories according to different signs.
According to the scope of the research object, the accounting papers can be divided into giant accounting papers and micro accounting papers.
Juguan accounting paper refers to the research and discussion of accounting papers with universal and overall problems in the national economy, such as the accounting of national economic accounting, social responsibility accounting, environmental accounting, the relationship between accounting and economic operations, etc. Wait.
Micro-accounting papers refer to papers that study and discuss the economic behavior and economic relations between enterprises, institutions and social groups, such as the internal control system of enterprises, the comparison of long-term investment equity method and cost method, and the inventory valuation under historical cost method. Comparison, etc.
According to the function classification of accounting papers, according to the function of accounting papers, it can be divided into basic theory type, applying research type, academic contention type and research report type.
Basic theoretical accounting papers refer to papers that use scientific methodology to study the basic concepts and basic principles of accounting, such as the goal of modern accounting, the establishment of accounting basic theoretical systems with Chinese characteristics, and the impact of knowledge economy on traditional accounting assumption theory. The principle of the soundness of accounting, the logical starting point of the accounting theory system, and so on.
Applying research-oriented accounting papers refers to the papers that use the basic theory of accounting to analyze practical problems in economic life and point out the causes and solutions of problems. For example, the thinking of financial management problems in colleges and universities, the internal financial control research of enterprise groups , bad debt loss accounting problems and their improvement, and so on.
Academic arguing accounting papers refer to papers that discuss different opinions and different opinions of certain accounting problems. These papers often have different opinions on all or part of the opinions mentioned in an article, and put forward their own opinions. Negotiation, the object can be identified, can also be referred to; perhaps the basic theoretical problem, perhaps the application of research questions. For example, the discussion of goodwill accounting, several different views on the accounting accreditation system, accounting internationalization meaning Analysis, and so on.
Research report-type accounting papers refer to the root causes, trends and laws of change, and the application of strategies to the development of a phenomenon or a problem in real economic life. The papers reported by the higher authorities or the public. These papers are targeted and clear, such as the application of comprehensive budget management in certain enterprises, the implementation of abc methods in certain hospitals, and so on.
According to the style of the paper, according to the different styles of the paper, accounting papers can be divided into pure theoretical discussion papers, historical research papers, method research papers, survey report papers, case analysis papers and contending papers.
Pure theoretical exploratory papers are papers that systematically and rationally analyze certain concepts or principles in the field of financial accounting by means of abstraction, induction and reasoning. Such papers are generally based on axioms, theorems or accounting, and the basic principles of finance. For the purpose of reasoning about the problem, the purpose is to draw new conclusions or to amend the original theory. For example, the structure of accountability accounting, theoretical analysis of eva financial management system, and so on.
The historical research paper is a paper that examines and analyzes the original features of things or the nature of things. The historical research on the relationship between "accounts" and "accounts", the origin of the four-column book, and so on.
Economic empirical papers, empirical economics is characterized by the answer to the "what is" method. Therefore, economic empirical papers are papers that need to use a large amount of detailed information to explain a certain point of view or problem. For example, the equity structure and the performance of listed companies. Relationship, whether there is profit-management management in Chinese listed companies, research on financial distress model of listed companies in China, etc.
Methods Research papers refer to papers that have unique insights into some methods of quantitative analysis or qualitative analysis in accounting research, such as comprehensive analysis of cash flow statements, and so on.
The survey report paper refers to the paper that analyzes the status quo and the development of the problem in a certain aspect of accounting in real economic activities, and makes conclusions. For example, the accounting accreditation system is implemented in a certain area. Investigation of the situation, investigation of the reasons for the distortion of the accounting residence of a certain enterprise, and so on.
A case-analytical paper refers to a paper that selects one or more representative typical events to illustrate certain accounting problems, such as the use of standard cost method in a certain enterprise, the implementation of accountability accounting in a certain enterprise, and so on.
Controversial papers are papers that present opinions and opinions on some accounting issues. For example, the new understanding of accounting accreditation system, the essence of accounting is a management activity rather than an information system, and so on.
The basic format of the accounting papers and the structure of the required papers are what we usually call the planning department, which is lawful, such as the "National Standards of the People's Republic of China - the format of scientific and technical journals". The standardized accounting papers The structure should generally have the front part of the paper, the main part of the paper, and the end of the paper. The front part mainly includes the title, the content summary, the keyword, the main part including the conclusion, the theory, the conclusion, and the ending part of the paper. Acknowledgements, notes, references, briefly stated as follows:
The title of the title is also called the title, the title. It is the logical combination of the specific content that is important in the text with the most precise and simple words.
The title of accounting papers is generally based on one-line headings. It is also possible to use two-line headings, that is, the combination of the topic and the sub-topics. The main theme of the paper is to refine and summarize the sub-topics, while the subtitles are the description of the topic. To indicate the scope of the paper, it is the basis of the topic.
The title of the paper should generally be satisfied: first, accurately summarize the content of the paper, and strive to match the title; second, the title should be innovative and fascinating, and strive to impress the reader; the third is to be concise and concise, so that the reader can see at a glance and easy to remember.
The abstract of the abstract is a short statement that does not comment or comment on the content of the accounting paper in a third party's independent perspective. The abstract should have the same amount of information as the text. Generally, there should be objects, methods, conclusions, etc., but focus on Conclusion. The content abstract itself should be able to be independent. It is a complete essay that can be used independently. It is better to not exceed 300 words. If there is an English abstract, the Chinese and English abstracts must correspond exactly.
The keyword excerpt keywords are used to facilitate the indexing and retrieval of the literature, revealing that the paper will be discussed around the aspects. Generally, 3-8 words should be selected as keywords. For example, the keyword "On the internationalization of Chinese accounting" is : Accounting standards, accounting practices, internationalization. These three words reveal the core of the title and thesis.
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1. Introduction or introduction The introduction is the beginning of accounting papers. This part mainly involves two contents; one is to establish the topic of thinking, and the other is to clarify the background, purpose, value and significance of the research topic. Long, in the introduction part, you can also make a brief and concise introduction to some of the contents of this theory, or make a hint of the conclusions of the issues discussed. But it must be concise and clear, don't drag the water.
2. This theory is the main body of accounting papers. The author asks questions, analyzes problems, proposes solutions, or elaborates the author's research results in detail, especially the new creative insights. This part must be based on the nature of the topic. To determine the corresponding writing style, or to make a positive argument, or to refute different views, in order to achieve the purpose of argumentation.
3. Conclusion The conclusion is the summary of the whole content of the thesis. The conclusion is that from the perspective of all materials, the general viewpoint of the innovative papers obtained through analysis and comprehensive refinement should indicate what rules, principles and important issues are solved by the author. What are the corrections, additions, developments, confirmations or denials of the traditional views; it is also possible to point out the inadequacies of the research and the research directions to solve this deficiency, so as to attract the attention of the peers. The first and last echoes form a logically rigorous structure that expresses the complete organic whole.
Acknowledgements You can mark the units or individuals who have helped the completed paper at the end of the paper or article and express your gratitude.
References Accounting papers should include references at the end of the article, indicating other results that are referenced or cited in the writing of this paper. This aspect indicates the author's serious writing attitude, pointing out which ones are their own opinions and research results, and which are others. The results or opinions; also indicate respect for the views or research results of the predecessors; the source of the cited materials is also easy to search. The references indicate the author, title, title, volume, page number, publication year, place of publication, etc.
The second part of the accounting paper writing method and the essential accounting paper are the process of combining the accounting problems appearing in the real economic activities and describing the research results. Since the actual economic activities may involve a wide range, many factors need to be considered. This will inevitably have higher requirements for the author's own knowledge structure. If it is avoided, it may make the paper fall into the cliché, and there is no new idea. Therefore, from the writing of the accounting thesis to the completion of the thesis, there must be a scientific plan. The following describes some methods and essentials for accounting paper writing for your reference.
Choosing a topic is the first step in thesis writing. The correct topic determines the success or failure of the accounting paper to a large extent. Therefore, there are many principles and essentials, such as the need to "pretend for the time, do things for things" and so on. As a topic of accounting papers, in addition to the general principles, it is also necessary to pay attention to its particularity. This is because accounting academic papers have certain requirements on professional theoretical foundations and practical experience. Some students already have a certain theoretical basis and Professional knowledge, but no practical experience, experience; some students have more practical experience, but the professional theoretical basis is not very solid; some may be slightly insufficient in these two aspects. Therefore, the choice of the topic must be treated with caution. The general principle of society needs to be balanced with academic values. Accounting work has strong technical characteristics, different economic operations are handled in different environments, and there are differences in accounting policy choices, which requires technical treatment of accounting. It has strong applicability. At this stage, China's accounting activities have encountered many challenges and urgently need to be resolved. For example, the valuation of new fixed assets in asset restructuring Law issues; the use of management accounting in the operation of commercial banks; the accounting issues related to goodwill in business combinations; the accounting basis and measurement principles of derivative financial instruments; the way of accounting information disclosure in securities markets; etc. It is a test of students' accounting related knowledge and comprehensive application ability. It is a summary of learning effects at a certain stage. The choice of papers must have certain academic value. Academic value is the life of accounting theory research and accounting papers. Academic value is the requirement of papers from Theoretical frameworks, analytical methods, etc. can write new ideas to reveal the law of accounting development and promote the development of accounting. Therefore, all accounting problems with academic value are all subject to consideration. Of course, academic values have different levels. But in any case, academic value is the focus of the topic.
The principle of doing things by weight. The topic must be fully considered subjective conditions and objective conditions, starting from reality, seeking truth from facts, and doing what you can. Subjective conditions mainly refer to personal interests and hobbies, knowledge level and scientific research ability. If you are not interested in yourself, it is impossible to write a good essay. If you exceed your existing level of knowledge and research ability, you will not be able to produce results in the end. Objective conditions refer to the conditions for possessing information and the conditions of the instructor. The basic spirit is: the topic should be special and should not be comprehensive, should be small and should not be big, should be promoted to their own strengths, avoiding their own short. The topic is too big, will be all-round, no boundaries, what issues are mentioned, what problems are not clear, It is difficult to say the topic thoroughly. The topic is too narrow and too small, and the space for exerting it is very small. It is very difficult to achieve breakthrough results. It is necessary to choose a moderately sized and difficult topic according to your own research ability. The selected topics must have a certain number of The quality level of the literature is used as the basis of research. With the help of these documents, you can understand the content, history and current situation of the selected topic. It has a large amount of informative and rich literature and is conducive to high quality. Writing accounting papers.
Usually the title of the paper is initially issued for students to choose, but this is generally a reference topic. Even if the scope of the selected topic is specific, the specific topic is based on the student's own choice. If you choose a small topic in the accounting subject, and It is a problem that it is easier for you to obtain the required materials. As long as you grasp the key points, go deep into the essence, scientifically analyze it, and accurately explain it from various angles, and form your own unique insights, you can hope to become a very weighty one. Thesis.
Determining the way to choose a topic The basic conditions for each person to engage in accounting research are different, but on the basis of adhering to the above-mentioned topic, you must find the topic that suits your basic conditions, in order to achieve twice the result with half the effort. The following ideas.
For the purpose of satisfying individual interests, that is, to determine the topic from your own expertise and interest. If you are interested in the authenticity of accounting information, or you are engaged in false accounts screening work in actual work, you can target accounting. The problem of information authenticity, from the standard of accounting information authenticity, the cause of accounting information distortion in the real economy, the solution to the problem, etc.
Hot issue tracking method. The requirements for accounting work in different stages of economic development are not the same. That is to say, each stage has hot topics at this stage. For example, the accounting accreditation system in the previous stage, XX years The issue of accounting standards for half a year, the issue of accounting integrity at this stage, etc. The biggest advantage of choosing hot issues is that it is easier to obtain relevant reference materials, and the choice is wider, either as a news media or as a newspaper. Magazines can also be expert seminars, etc.
Interdisciplinary Interdisciplinary Method. Combine the research results of other disciplines with accounting disciplines, and use the specialized methods of accounting disciplines to provide a broader perspective for the development of other disciplines and accounting disciplines. For example, environmental accounting is the environmental accounting of modern financial accounting. The theoretical methods are organically combined, measured in monetary units, physical units, or by textual explanations, records, reports, assessment resources and environmental costs and values, and evaluates the environmental economic activities of enterprises and the environmental benefits obtained to the financial results and social value forms of enterprises. In the near future, an emerging accounting discipline with long-term influence. There are many problems in such an emerging accounting discipline that are worth exploring.
Comparative analysis. Through the comparative study of several things or several aspects of the same thing to understand things. For example, the comparative study of China's borrowing cost standards and relevant US standards, the differences in accounting of joint-stock cooperative enterprises, the management system of Chinese and American certified public accountants Research, basic accounting methods for business combinations and their comparative analysis, and so on.
The extension method will further deepen the research on a certain topic. This method should have a comprehensive understanding of the existing related papers, and can further deepen on the basis of the viewpoints expressed in those papers, avoiding general discussion. For example, the budget accounting system is further reformed and explored. Accounting accreditation system new understanding, and so on.
Replenishment method. Research on the problems in the research field that have not been studied or studied insufficiently. These problems are difficult but the academic value is also large.
The new angle method is to explore the same problem from different angles or change the methods adopted by everyone to seek new entry points. For example, fuzzy financial evaluation, financial engineering, and the emergence of audit from the characteristics of fiscal and contractual relations. And development, on economic sustainable development and environmental audit, information asymmetry and auditing, etc.
Collecting and organizing Generally speaking, after the theme is established, it will naturally enter the stage of inspecting or collecting and organizing data. It can also be said that this is the "initial stage" of thesis writing. How effective is this stage of work, directly affecting the paper's Quality. There is an economic Nobel Prize winner who said this sentence: "As an evolutionary discipline, economics progresses in the following ways: examining data, forming hypotheses, testing hypotheses, and sometimes reluctating to achieve economic performance. Consistent opinion. "This sentence also applies to the writing of accounting papers. This shows the importance of investigating or collecting information in the process of writing a paper.
With the information, the thesis can be "there is something to say." In fact, everyone should pay attention to collecting, accumulating and possessing materials: if you think that the value of the use is unique, you should collect it; It takes a lot of hard work and hard work; the possession of materials should be much more, and strive for its details. When we select a topic, we will conduct a purposeful, more targeted collection, closely surrounding the main task we have chosen, and always contact ourselves. The research questions are collected to collect the most relevant materials that are most closely related to the central arguments that they have determined. The main work of data collection and collation is:
It is necessary to collect information from various accounting journals, economic journals, related essays, accounting statements, accounting yearbooks, government archives and other documents, and conduct necessary investigations in conjunction with your own papers. We must adhere to the principle of "all-round", that is, when investigating information, we must not only examine foreign materials but also domestic materials; we must not only examine contemporary materials but also historical materials; we must not only examine the relevant materials of foreign scholars, but also And must also examine the relevant materials written by Chinese scholars. That is to say, it is necessary to examine and collect relevant materials as much as possible around the theme of the thesis.
At the same time, try to "go to the machine" to collect information when using modern computer equipment to process information, such as through the Internet to find the required information and download. The purpose is to save time and save costs.
Seriously identify the collected materials, distinguishing between straight and false, primary and secondary, light and heavy, surface and essence, typical and general, original and contradictory, etc., truly understand materials and materials, so that there are priorities and plans, Used purposefully. After screening, some materials can be used for general arguments, some for sub-argument; some for narrative, some for argumentation; some for detailed explanation, some for circumstantial supplement, Make the paper full and full.
Digesting the materials collected, that is, doing serious and painstaking research, realizing this and the other, from the table and the inside, to the false and true, to take the fine. Especially for the research results and opinions of others, we must adopt a serious scientific attitude, reasonable reference or use this as Beginning to carry out new research. Through this process, we can choose the materials we have mastered. The criterion for choosing is whether we can serve the central argument.
Data processing. Data is an important material for accounting paper writing. The processing of data mainly includes: detailed enumeration of relevant data; sorting and calculation of certain data according to needs; retaining scientific representative data; using charts to show changes The law and the state of the data under different changing conditions; the necessary analysis of the data to get the correct conclusion.
Refining the viewpoint, carefully writing the refinement viewpoint or the central topic, the viewpoint or the central topic is the "target" that the author has established in the article. It is the object of the article and the center of the article. After the center is established, the author should discuss it around the center. And by the center of a certain logic to spread the idea, and finally to the center to gather and sum up the central idea. The article's argument can not be separated from the center.
Generally speaking, put forward ideas or topics in the paper, no matter what form: whether it is straightforward or indirect; whether it is a question, or a question; whether it is a citation, or a fact, which is basically a relative in the article. Independent part.
Carefully written, after mastering the material, you should explore the form and select the perspective of the paper. There are usually several different expression angles to choose from: the spirit of comprehension, and a deep analysis. "Multi-faceted and in-depth argumentation. For example, the topic of the construction industry's liquidity tension can be used in this form. Grasp a point, focus on elucidation. That is, grasp a weak link, focus on discussion, explain your opinion, For example, the irregularity of accounting handover work, the government's appointment of accounting system is not advisable, you can choose this. For arguments, solve doubts and arguments. Choose controversial topics, compare the advantages and disadvantages of various arguments, and establish your own views. If you do not want to expand the anti-accounting function infinitely. Select the "target" and criticize Chen. The wrong argument in a certain article or a book is regarded as the "opposite side", pointing out its inadequacies, and expressing its own views in the rebuttal. For example, writing "Talking about tax planning - discussing with a certain comrade".
After the selection of the outline of the drafting paper, it is necessary to draw up an outline. The outline is the skeleton of the paper, which plays the role of clearing the way of thinking, arranging materials, and forming materials. The outline has a detailed outline. We generally ask for a detailed outline as much as possible. The purpose is: First, through the preparation of a detailed outline, you can show your thoughts and thoughts, and also test whether the materials are sufficient; second, through a detailed outline, the teacher is easier to guide; After the detailed outline is passed, it is relatively easy to write a text. It is only necessary to add content to the content according to a certain logical structure.
The outline should be rough and thin first, first big and then small, from slightly to detailed. First, the big part will be fixed, the large section title will be determined, and then we will consider each small part and then go deeper. Careful thinking, repeated revisions, and the outline of the thesis should be based on the outline of the project, based on reasoning, must be illusory, organically combine the abstract doctrine with the concrete image metaphor and typical examples. That is to combine the actual examples to make a scientific demonstration of step-by-step layer approximation. At the same time, the outline must be realized: to clarify the specific department of the paper, it is necessary to use the general arguments to set up the framework structure, otherwise the paper may appear chaotic. In terms of performance, we must choose such as side-by-side structure, progressive structure, sub-structure, comprehensive structure, and dissect structure.
After the elaborate writing outline is ready, the writing of the article enters the writing stage, which is the specific description stage of the research results. The accounting papers should be set as follows:
It is easy to understand. The accounting papers show the viewpoint of making a talent. If the information contained in the paper is to be transmitted without barriers, it must be clear, well-structured, and accurate. For the central argument, it is the place where the article should be deliberately exerted. Where the conclusion is given, it must be said in great detail. It must be thoroughly explained. The place where the person knows can be concise and concise. The quality of the paper depends on whether the author has any insights into the issues discussed, whether there is any new ideas or not. Whether it is said to be deep and deep, not in the length of the land, in the case of basically meeting the word requirements of the paper, the standard is simple.
The citations should be appropriate, and the comments should be clear. To do this, pay attention to the methods of citations and comments. Citations and comments can be attached to the page section, or attached to the article section, and try to provide a large amount of information for the reader to find. With checkup.
The use of tables and graphs. Because of the strong intuitiveness of the tables and graphs, it is often possible to make the quantitative or qualitative relationship between the various sub-elements that are difficult to express clearly in the language and at a glance, and avoid the dull expression of the article. Therefore, Reasonable adoption.
The revised manuscript and the high-quality accounting papers are changed. When the first draft is written, there is often a feeling of relief. If time permits, you can use a better method to modify the article: cold processing. First put the first draft on hold. After the brain is cold, go to modify it.
Whether the basic content of the revised manuscript and the requirements of the central point of view demonstrate that the exemplified materials used in the paper are sufficient, can they be used to serve the central argument of the paper, and that it is not sufficient to further enrich, is the point of view or the selected material problem, Whether it meets the requirements of the number of words in the paper, the content far from the high center argument should be deleted.
Whether the structure and paragraphs of the thesis are conducive to the central point of view fully demonstrates whether the order of the examinations is appropriate, whether it is convenient for reasoning; whether the small paragraphs under the major paragraphs need subheadings, whether some should belong to other large paragraphs, etc. Reasonable and rigorous.
Whether the sentence and the title meet the grammatical requirements should be considered, whether the use is accurate and appropriate, whether it is in line with language habits; whether the relationship between the sentence and the sentence is coordinated and logical; the language should be vivid and vivid.
The basic requirements for the revision are: one must be exact; the inscription is consistent, the title and content are consistent; the second is concise: well-conceived, concise and clear; three must be vivid: fresh and lively, attract attention; fourth should be moderate: clear scientific attitude.
Processing into text according to the requirements of processing into text. Can be handwritten, conditional can be printed. The manuscript should generally include the cover, body, other instructions, etc. The standard is: the format is correct, punctuation specifications, charts are beautiful, the figures are accurate.
The first part of the types of accounting papers, basic format and requirements accounting papers are a kind of economic papers, belonging to the scope of argumentative papers. In terms of argumentative papers, there are many forms, such as editorials, comments, short comments, various analysis reports of relevant institutions. Etc., we are referring to academic papers here. It should be noted that accounting here is a big concept, including financial accounting, management accounting, cost accounting, computerized accounting, auditing, financial management and so on.
The types of accounting papers can be classified into certain categories according to different signs.
According to the scope of the research object, the accounting papers can be divided into giant accounting papers and micro accounting papers.
Juguan accounting paper refers to the research and discussion of accounting papers with universal and overall problems in the national economy, such as the accounting of national economic accounting, social responsibility accounting, environmental accounting, the relationship between accounting and economic operations, etc. Wait.
Micro-accounting papers refer to papers that study and discuss the economic behavior and economic relations between enterprises, institutions and social groups, such as the internal control system of enterprises, the comparison of long-term investment equity method and cost method, and the inventory valuation under historical cost method. Comparison, etc.
According to the function classification of accounting papers, according to the function of accounting papers, it can be divided into basic theory type, applying research type, academic contention type and research report type.
Basic theoretical accounting papers refer to papers that use scientific methodology to study the basic concepts and basic principles of accounting, such as the goal of modern accounting, the establishment of accounting basic theoretical systems with Chinese characteristics, and the impact of knowledge economy on traditional accounting assumption theory. The principle of the soundness of accounting, the logical starting point of the accounting theory system, and so on.
Applying research-oriented accounting papers refers to the papers that use the basic theory of accounting to analyze practical problems in economic life and point out the causes and solutions of problems. For example, the thinking of financial management problems in colleges and universities, the internal financial control research of enterprise groups , bad debt loss accounting problems and their improvement, and so on.
Academic arguing accounting papers refer to papers that discuss different opinions and different opinions of certain accounting problems. These papers often have different opinions on all or part of the opinions mentioned in an article, and put forward their own opinions. Negotiation, the object can be identified, can also be referred to; perhaps the basic theoretical problem, perhaps the application of research questions. For example, the discussion of goodwill accounting, several different views on the accounting accreditation system, accounting internationalization meaning Analysis, and so on.
Research report-type accounting papers refer to the root causes, trends and laws of change, and the application of strategies to the development of a phenomenon or a problem in real economic life. The papers reported by the higher authorities or the public. These papers are targeted and clear, such as the application of comprehensive budget management in certain enterprises, the implementation of abc methods in certain hospitals, and so on.
According to the style of the paper, according to the different styles of the paper, accounting papers can be divided into pure theoretical discussion papers, historical research papers, method research papers, survey report papers, case analysis papers and contending papers.
Pure theoretical exploratory papers are papers that systematically and rationally analyze certain concepts or principles in the field of financial accounting by means of abstraction, induction and reasoning. Such papers are generally based on axioms, theorems or accounting, and the basic principles of finance. For the purpose of reasoning about the problem, the purpose is to draw new conclusions or to amend the original theory. For example, the structure of accountability accounting, theoretical analysis of eva financial management system, and so on.
The historical research paper is a paper that examines and analyzes the original features of things or the nature of things. The historical research on the relationship between "accounts" and "accounts", the origin of the four-column book, and so on.
Economic empirical papers, empirical economics is characterized by the answer to the "what is" method. Therefore, economic empirical papers are papers that need to use a large amount of detailed information to explain a certain point of view or problem. For example, the equity structure and the performance of listed companies. Relationship, whether there is profit-management management in Chinese listed companies, research on financial distress model of listed companies in China, etc.
Methods Research papers refer to papers that have unique insights into some methods of quantitative analysis or qualitative analysis in accounting research, such as comprehensive analysis of cash flow statements, and so on.
The survey report paper refers to the paper that analyzes the status quo and the development of the problem in a certain aspect of accounting in real economic activities, and makes conclusions. For example, the accounting accreditation system is implemented in a certain area. Investigation of the situation, investigation of the reasons for the distortion of the accounting residence of a certain enterprise, and so on.
A case-analytical paper refers to a paper that selects one or more representative typical events to illustrate certain accounting problems, such as the use of standard cost method in a certain enterprise, the implementation of accountability accounting in a certain enterprise, and so on.
Controversial papers are papers that present opinions and opinions on some accounting issues. For example, the new understanding of accounting accreditation system, the essence of accounting is a management activity rather than an information system, and so on.
The basic format of the accounting papers and the structure of the required papers are what we usually call the planning department, which is lawful, such as the "National Standards of the People's Republic of China - the format of scientific and technical journals". The standardized accounting papers The structure should generally have the front part of the paper, the main part of the paper, and the end of the paper. The front part mainly includes the title, the content summary, the keyword, the main part including the conclusion, the theory, the conclusion, and the ending part of the paper. Acknowledgements, notes, references, briefly stated as follows:
The title of the title is also called the title, the title. It is the logical combination of the specific content that is important in the text with the most precise and simple words.
The title of accounting papers is generally based on one-line headings. It is also possible to use two-line headings, that is, the combination of the topic and the sub-topics. The main theme of the paper is to refine and summarize the sub-topics, while the subtitles are the description of the topic. To indicate the scope of the paper, it is the basis of the topic.
The title of the paper should generally be satisfied: first, accurately summarize the content of the paper, and strive to match the title; second, the title should be innovative and fascinating, and strive to impress the reader; the third is to be concise and concise, so that the reader can see at a glance and easy to remember.
The abstract of the abstract is a short statement that does not comment or comment on the content of the accounting paper in a third party's independent perspective. The abstract should have the same amount of information as the text. Generally, there should be objects, methods, conclusions, etc., but focus on Conclusion. The content abstract itself should be able to be independent. It is a complete essay that can be used independently. It is better to not exceed 300 words. If there is an English abstract, the Chinese and English abstracts must correspond exactly.
The keyword excerpt keywords are used to facilitate the indexing and retrieval of the literature, revealing that the paper will be discussed around the aspects. Generally, 3-8 words should be selected as keywords. For example, the keyword "On the internationalization of Chinese accounting" is : Accounting standards, accounting practices, internationalization. These three words reveal the core of the title and thesis.
text
1. Introduction or introduction The introduction is the beginning of accounting papers. This part mainly involves two contents; one is to establish the topic of thinking, and the other is to clarify the background, purpose, value and significance of the research topic. Long, in the introduction part, you can also make a brief and concise introduction to some of the contents of this theory, or make a hint of the conclusions of the issues discussed. But it must be concise and clear, don't drag the water.
2. This theory is the main body of accounting papers. The author asks questions, analyzes problems, proposes solutions, or elaborates the author's research results in detail, especially the new creative insights. This part must be based on the nature of the topic. To determine the corresponding writing style, or to make a positive argument, or to refute different views, in order to achieve the purpose of argumentation.
3. Conclusion The conclusion is the summary of the whole content of the thesis. The conclusion is that from the perspective of all materials, the general viewpoint of the innovative papers obtained through analysis and comprehensive refinement should indicate what rules, principles and important issues are solved by the author. What are the corrections, additions, developments, confirmations or denials of the traditional views; it is also possible to point out the inadequacies of the research and the research directions to solve this deficiency, so as to attract the attention of the peers. The first and last echoes form a logically rigorous structure that expresses the complete organic whole.
Acknowledgements You can mark the units or individuals who have helped the completed paper at the end of the paper or article and express your gratitude.
References Accounting papers should include references at the end of the article, indicating other results that are referenced or cited in the writing of this paper. This aspect indicates the author's serious writing attitude, pointing out which ones are their own opinions and research results, and which are others. The results or opinions; also indicate respect for the views or research results of the predecessors; the source of the cited materials is also easy to search. The references indicate the author, title, title, volume, page number, publication year, place of publication, etc.
The second part of the accounting paper writing method and the essential accounting paper are the process of combining the accounting problems appearing in the real economic activities and describing the research results. Since the actual economic activities may involve a wide range, many factors need to be considered. This will inevitably have higher requirements for the author's own knowledge structure. If it is avoided, it may make the paper fall into the cliché, and there is no new idea. Therefore, from the writing of the accounting thesis to the completion of the thesis, there must be a scientific plan. The following describes some methods and essentials for accounting paper writing for your reference.
Choosing a topic is the first step in thesis writing. The correct topic determines the success or failure of the accounting paper to a large extent. Therefore, there are many principles and essentials, such as the need to "pretend for the time, do things for things" and so on. As a topic of accounting papers, in addition to the general principles, it is also necessary to pay attention to its particularity. This is because accounting academic papers have certain requirements on professional theoretical foundations and practical experience. Some students already have a certain theoretical basis and Professional knowledge, but no practical experience, experience; some students have more practical experience, but the professional theoretical basis is not very solid; some may be slightly insufficient in these two aspects. Therefore, the choice of the topic must be treated with caution. The general principle of society needs to be balanced with academic values. Accounting work has strong technical characteristics, different economic operations are handled in different environments, and there are differences in accounting policy choices, which requires technical treatment of accounting. It has strong applicability. At this stage, China's accounting activities have encountered many challenges and urgently need to be resolved. For example, the valuation of new fixed assets in asset restructuring Law issues; the use of management accounting in the operation of commercial banks; the accounting issues related to goodwill in business combinations; the accounting basis and measurement principles of derivative financial instruments; the way of accounting information disclosure in securities markets; etc. It is a test of students' accounting related knowledge and comprehensive application ability. It is a summary of learning effects at a certain stage. The choice of papers must have certain academic value. Academic value is the life of accounting theory research and accounting papers. Academic value is the requirement of papers from Theoretical frameworks, analytical methods, etc. can write new ideas to reveal the law of accounting development and promote the development of accounting. Therefore, all accounting problems with academic value are all subject to consideration. Of course, academic values have different levels. But in any case, academic value is the focus of the topic.
The principle of doing things by weight. The topic must be fully considered subjective conditions and objective conditions, starting from reality, seeking truth from facts, and doing what you can. Subjective conditions mainly refer to personal interests and hobbies, knowledge level and scientific research ability. If you are not interested in yourself, it is impossible to write a good essay. If you exceed your existing level of knowledge and research ability, you will not be able to produce results in the end. Objective conditions refer to the conditions for possessing information and the conditions of the instructor. The basic spirit is: the topic should be special and should not be comprehensive, should be small and should not be big, should be promoted to their own strengths, avoiding their own short. The topic is too big, will be all-round, no boundaries, what issues are mentioned, what problems are not clear, It is difficult to say the topic thoroughly. The topic is too narrow and too small, and the space for exerting it is very small. It is very difficult to achieve breakthrough results. It is necessary to choose a moderately sized and difficult topic according to your own research ability. The selected topics must have a certain number of The quality level of the literature is used as the basis of research. With the help of these documents, you can understand the content, history and current situation of the selected topic. It has a large amount of informative and rich literature and is conducive to high quality. Writing accounting papers.
Usually the title of the paper is initially issued for students to choose, but this is generally a reference topic. Even if the scope of the selected topic is specific, the specific topic is based on the student's own choice. If you choose a small topic in the accounting subject, and It is a problem that it is easier for you to obtain the required materials. As long as you grasp the key points, go deep into the essence, scientifically analyze it, and accurately explain it from various angles, and form your own unique insights, you can hope to become a very weighty one. Thesis.
Determining the way to choose a topic The basic conditions for each person to engage in accounting research are different, but on the basis of adhering to the above-mentioned topic, you must find the topic that suits your basic conditions, in order to achieve twice the result with half the effort. The following ideas.
For the purpose of satisfying individual interests, that is, to determine the topic from your own expertise and interest. If you are interested in the authenticity of accounting information, or you are engaged in false accounts screening work in actual work, you can target accounting. The problem of information authenticity, from the standard of accounting information authenticity, the cause of accounting information distortion in the real economy, the solution to the problem, etc.
Hot issue tracking method. The requirements for accounting work in different stages of economic development are not the same. That is to say, each stage has hot topics at this stage. For example, the accounting accreditation system in the previous stage, XX years The issue of accounting standards for half a year, the issue of accounting integrity at this stage, etc. The biggest advantage of choosing hot issues is that it is easier to obtain relevant reference materials, and the choice is wider, either as a news media or as a newspaper. Magazines can also be expert seminars, etc.
Interdisciplinary Interdisciplinary Method. Combine the research results of other disciplines with accounting disciplines, and use the specialized methods of accounting disciplines to provide a broader perspective for the development of other disciplines and accounting disciplines. For example, environmental accounting is the environmental accounting of modern financial accounting. The theoretical methods are organically combined, measured in monetary units, physical units, or by textual explanations, records, reports, assessment resources and environmental costs and values, and evaluates the environmental economic activities of enterprises and the environmental benefits obtained to the financial results and social value forms of enterprises. In the near future, an emerging accounting discipline with long-term influence. There are many problems in such an emerging accounting discipline that are worth exploring.
Comparative analysis. Through the comparative study of several things or several aspects of the same thing to understand things. For example, the comparative study of China's borrowing cost standards and relevant US standards, the differences in accounting of joint-stock cooperative enterprises, the management system of Chinese and American certified public accountants Research, basic accounting methods for business combinations and their comparative analysis, and so on.
The extension method will further deepen the research on a certain topic. This method should have a comprehensive understanding of the existing related papers, and can further deepen on the basis of the viewpoints expressed in those papers, avoiding general discussion. For example, the budget accounting system is further reformed and explored. Accounting accreditation system new understanding, and so on.
Replenishment method. Research on the problems in the research field that have not been studied or studied insufficiently. These problems are difficult but the academic value is also large.
The new angle method is to explore the same problem from different angles or change the methods adopted by everyone to seek new entry points. For example, fuzzy financial evaluation, financial engineering, and the emergence of audit from the characteristics of fiscal and contractual relations. And development, on economic sustainable development and environmental audit, information asymmetry and auditing, etc.
Collecting and organizing Generally speaking, after the theme is established, it will naturally enter the stage of inspecting or collecting and organizing data. It can also be said that this is the "initial stage" of thesis writing. How effective is this stage of work, directly affecting the paper's Quality. There is an economic Nobel Prize winner who said this sentence: "As an evolutionary discipline, economics progresses in the following ways: examining data, forming hypotheses, testing hypotheses, and sometimes reluctating to achieve economic performance. Consistent opinion. "This sentence also applies to the writing of accounting papers. This shows the importance of investigating or collecting information in the process of writing a paper.
With the information, the thesis can be "there is something to say." In fact, everyone should pay attention to collecting, accumulating and possessing materials: if you think that the value of the use is unique, you should collect it; It takes a lot of hard work and hard work; the possession of materials should be much more, and strive for its details. When we select a topic, we will conduct a purposeful, more targeted collection, closely surrounding the main task we have chosen, and always contact ourselves. The research questions are collected to collect the most relevant materials that are most closely related to the central arguments that they have determined. The main work of data collection and collation is:
It is necessary to collect information from various accounting journals, economic journals, related essays, accounting statements, accounting yearbooks, government archives and other documents, and conduct necessary investigations in conjunction with your own papers. We must adhere to the principle of "all-round", that is, when investigating information, we must not only examine foreign materials but also domestic materials; we must not only examine contemporary materials but also historical materials; we must not only examine the relevant materials of foreign scholars, but also And must also examine the relevant materials written by Chinese scholars. That is to say, it is necessary to examine and collect relevant materials as much as possible around the theme of the thesis.
At the same time, try to "go to the machine" to collect information when using modern computer equipment to process information, such as through the Internet to find the required information and download. The purpose is to save time and save costs.
Seriously identify the collected materials, distinguishing between straight and false, primary and secondary, light and heavy, surface and essence, typical and general, original and contradictory, etc., truly understand materials and materials, so that there are priorities and plans, Used purposefully. After screening, some materials can be used for general arguments, some for sub-argument; some for narrative, some for argumentation; some for detailed explanation, some for circumstantial supplement, Make the paper full and full.
Digesting the materials collected, that is, doing serious and painstaking research, realizing this and the other, from the table and the inside, to the false and true, to take the fine. Especially for the research results and opinions of others, we must adopt a serious scientific attitude, reasonable reference or use this as Beginning to carry out new research. Through this process, we can choose the materials we have mastered. The criterion for choosing is whether we can serve the central argument.
Data processing. Data is an important material for accounting paper writing. The processing of data mainly includes: detailed enumeration of relevant data; sorting and calculation of certain data according to needs; retaining scientific representative data; using charts to show changes The law and the state of the data under different changing conditions; the necessary analysis of the data to get the correct conclusion.
Refining the viewpoint, carefully writing the refinement viewpoint or the central topic, the viewpoint or the central topic is the "target" that the author has established in the article. It is the object of the article and the center of the article. After the center is established, the author should discuss it around the center. And by the center of a certain logic to spread the idea, and finally to the center to gather and sum up the central idea. The article's argument can not be separated from the center.
Generally speaking, put forward ideas or topics in the paper, no matter what form: whether it is straightforward or indirect; whether it is a question, or a question; whether it is a citation, or a fact, which is basically a relative in the article. Independent part.
Carefully written, after mastering the material, you should explore the form and select the perspective of the paper. There are usually several different expression angles to choose from: the spirit of comprehension, and a deep analysis. "Multi-faceted and in-depth argumentation. For example, the topic of the construction industry's liquidity tension can be used in this form. Grasp a point, focus on elucidation. That is, grasp a weak link, focus on discussion, explain your opinion, For example, the irregularity of accounting handover work, the government's appointment of accounting system is not advisable, you can choose this. For arguments, solve doubts and arguments. Choose controversial topics, compare the advantages and disadvantages of various arguments, and establish your own views. If you do not want to expand the anti-accounting function infinitely. Select the "target" and criticize Chen. The wrong argument in a certain article or a book is regarded as the "opposite side", pointing out its inadequacies, and expressing its own views in the rebuttal. For example, writing "Talking about tax planning - discussing with a certain comrade".
After the selection of the outline of the drafting paper, it is necessary to draw up an outline. The outline is the skeleton of the paper, which plays the role of clearing the way of thinking, arranging materials, and forming materials. The outline has a detailed outline. We generally ask for a detailed outline as much as possible. The purpose is: First, through the preparation of a detailed outline, you can show your thoughts and thoughts, and also test whether the materials are sufficient; second, through a detailed outline, the teacher is easier to guide; After the detailed outline is passed, it is relatively easy to write a text. It is only necessary to add content to the content according to a certain logical structure.
The outline should be rough and thin first, first big and then small, from slightly to detailed. First, the big part will be fixed, the large section title will be determined, and then we will consider each small part and then go deeper. Careful thinking, repeated revisions, and the outline of the thesis should be based on the outline of the project, based on reasoning, must be illusory, organically combine the abstract doctrine with the concrete image metaphor and typical examples. That is to combine the actual examples to make a scientific demonstration of step-by-step layer approximation. At the same time, the outline must be realized: to clarify the specific department of the paper, it is necessary to use the general arguments to set up the framework structure, otherwise the paper may appear chaotic. In terms of performance, we must choose such as side-by-side structure, progressive structure, sub-structure, comprehensive structure, and dissect structure.
After the elaborate writing outline is ready, the writing of the article enters the writing stage, which is the specific description stage of the research results. The accounting papers should be set as follows:
It is easy to understand. The accounting papers show the viewpoint of making a talent. If the information contained in the paper is to be transmitted without barriers, it must be clear, well-structured, and accurate. For the central argument, it is the place where the article should be deliberately exerted. Where the conclusion is given, it must be said in great detail. It must be thoroughly explained. The place where the person knows can be concise and concise. The quality of the paper depends on whether the author has any insights into the issues discussed, whether there is any new ideas or not. Whether it is said to be deep and deep, not in the length of the land, in the case of basically meeting the word requirements of the paper, the standard is simple.
The citations should be appropriate, and the comments should be clear. To do this, pay attention to the methods of citations and comments. Citations and comments can be attached to the page section, or attached to the article section, and try to provide a large amount of information for the reader to find. With checkup.
The use of tables and graphs. Because of the strong intuitiveness of the tables and graphs, it is often possible to make the quantitative or qualitative relationship between the various sub-elements that are difficult to express clearly in the language and at a glance, and avoid the dull expression of the article. Therefore, Reasonable adoption.
The revised manuscript and the high-quality accounting papers are changed. When the first draft is written, there is often a feeling of relief. If time permits, you can use a better method to modify the article: cold processing. First put the first draft on hold. After the brain is cold, go to modify it.
Whether the basic content of the revised manuscript and the requirements of the central point of view demonstrate that the exemplified materials used in the paper are sufficient, can they be used to serve the central argument of the paper, and that it is not sufficient to further enrich, is the point of view or the selected material problem, Whether it meets the requirements of the number of words in the paper, the content far from the high center argument should be deleted.
Whether the structure and paragraphs of the thesis are conducive to the central point of view fully demonstrates whether the order of the examinations is appropriate, whether it is convenient for reasoning; whether the small paragraphs under the major paragraphs need subheadings, whether some should belong to other large paragraphs, etc. Reasonable and rigorous.
Whether the sentence and the title meet the grammatical requirements should be considered, whether the use is accurate and appropriate, whether it is in line with language habits; whether the relationship between the sentence and the sentence is coordinated and logical; the language should be vivid and vivid.
The basic requirements for the revision are: one must be exact; the inscription is consistent, the title and content are consistent; the second is concise: well-conceived, concise and clear; three must be vivid: fresh and lively, attract attention; fourth should be moderate: clear scientific attitude.
Processing into text according to the requirements of processing into text. Can be handwritten, conditional can be printed. The manuscript should generally include the cover, body, other instructions, etc. The standard is: the format is correct, punctuation specifications, charts are beautiful, the figures are accurate.
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