The first part is the types, basic formats and requirements of accounting vouchers.
Accounting thesis is a kind of economic thesis, which belongs to the category of argumentative thesis. As far as argumentative writing is concerned, there are many forms, such as newspaper editorials, comments, short comments, and various analysis reports of relevant institutions. 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, auditing, financial management and so on.
First, the types of accounting vouchers
According to different signs, accounting vouchers can be divided into certain categories.
(1) According to the research scope.
According to the scope of research objects, accounting papers can be divided into macro-accounting's papers and micro-accounting papers.
1, macro-accounting's paper, refers to the research and discussion of accounting with universality and overall problems in the whole national economy, such as national economic accounting, social responsibility accounting, environmental accounting, accounting and economic operation.
2. Micro-accounting papers refer to papers that study and discuss the economic behaviors and economic relations of enterprises, institutions and social groups, such as studying the internal control system of enterprises, the comparison between long-term investment equity method and cost method, and inventory valuation under historical cost method.
Comparison, and so on.
(B) according to the functional classification of accounting vouchers
According to the function of accounting papers, they can be divided into basic theory type, applied research type, academic contention type and investigation report type.
1. Basic accounting theory papers refer to papers that use scientific methodology to study the basic concepts and principles of accounting, such as the goal of modern accounting, the establishment of a basic accounting theory system with China characteristics, the impact of knowledge economy on traditional accounting hypothesis theory, the conservatism principle of accounting, and the logical starting point of accounting theory system.
2. An applied research-oriented accounting paper refers to a paper that analyzes practical problems in economic life by using basic accounting theory, and points out the causes and solutions of the problems. For example, the thinking of financial management in colleges and universities, the research of internal financial control in enterprise groups, the problems existing in accounting treatment of bad debts and their improvement, etc. 3. Academic contention Accounting papers refer to papers that discuss different views and opinions on some accounting issues. This kind of papers often have different views on all or part of the viewpoints put forward in an article, and put forward their own views for discussion. Its object can be clear or general. Maybe it's a basic theoretical problem, maybe it's an applied research problem. For example, the discussion of goodwill accounting, several different views on the issue of accounting appointment system, the analysis of the meaning of accounting internationalization, and so on.
4. Investigation report Accounting paper refers to a paper that reports the occurrence and development process, root causes, changing trends and laws and coping strategies to the higher authorities or the public after in-depth investigation and study of a phenomenon or problem in real economic life. This kind of paper has strong pertinence and clear orientation, such as the application of comprehensive budget management in X x enterprises, the implementation of ABC method in X X hospitals and so on.
(3) classify papers according to their styles.
According to the different styles of papers, accounting papers can be divided into pure theoretical exploratory papers, historical textual research papers, economic empirical papers, methodological research papers, investigative reports, case analysis papers and contention papers.
1. A pure theoretical exploratory paper is a paper that systematically and rationally analyzes some concepts or principles in the field of financial accounting by means of abstraction, induction and reasoning. This kind of paper generally infers the problems involved according to axioms, theorems (including related disciplines) or basic principles of accounting and finance, so as to draw new conclusions or make corrections. Such as the theoretical structure of responsibility accounting, EVA financial management analysis and so on.
2. Historical research papers are the original appearance of things or the essence of things.
According to the textual research and analysis methods of the paper. For example, the historical textual research on the relationship between "Zhang" and "Zhang", the origin of four-column inventory and so on.
3. Economic empirical papers. Positive economics's characteristic is the way to answer "what is it". Therefore, economic empirical papers need a lot of detailed information to demonstrate a certain point or problem. For example, whether there is earnings management in the ownership structure and performance of listed companies, the research on the financial distress model of listed companies in China and so on.
4. Methodology research papers refer to papers that have unique insights into some quantitative or qualitative analysis methods in accounting research. For example, the value evaluation based on cash flow, the improvement of company performance evaluation standards, the comprehensive analysis of cash flow statement and so on. 5. Investigation report papers refer to papers that analyze the present situation and development of accounting in real economic activities after in-depth investigation and make conclusions. For example, the investigation of the implementation of the accountant appointment system in x X area, the investigation of the reasons for the distortion of accounting information in x X enterprises and so on.
6. A case analysis paper refers to a paper that selects one or more representative typical events to illustrate some accounting problems. Such as the application of standard cost method in X x enterprise, the implementation of responsibility accounting in X X enterprise, and so on.
7. Controversial papers are papers that put forward their own views and opinions on some accounting issues. For example, a new understanding of the accountant appointment system, the essence of accounting is management activities rather than information systems, and so on.
Second, the basic format and requirements of accounting papers
The structure of the paper is what we usually call the layout of the paper, and there are rules to follow, such as the relevant provisions of People's Republic of China (PRC) National Standard-Format of Sci-tech Journals. A standard accounting paper structure should generally consist of three parts: the front part of the paper (most of which need to be compared in Chinese and English), the main part of the paper and the end part of the paper. The front part mainly includes title, content summary (or abstract) and keywords, the main part includes introduction (or introduction), this thesis and conclusion, and the end part includes thanks, notes and references. Briefly as follows:
(1) title
Titles are also called titles and titles. It is a logical combination that uses the most accurate and concise words to reflect the most important and specific content in the text. The title of an accounting paper is generally a single-line title. You can also use a double-line title, that is, a combination of a title and a subtitle. The main purpose of the paper is to refine and summarize the subtitle, which is the explanation of the topic to show the scope of the paper and is the basis of the topic.
The title of a paper should generally meet the following requirements: first, accurately summarize the content of the paper and strive to be consistent with the title; Second, the title should be innovative and attractive, and strive to impress readers; The third is to be as concise as possible, so that readers can see it at a glance and remember it easily.
(2) Summary of contents
It is a brief statement of the contents of accounting papers from the independent perspective of a third party, without comments or annotations. The content summary should have as much information as the text. Generally, there should be stated objects, methods, conclusions, etc. , but the point is the conclusion. The content summary itself should be an independent, complete essay that can be used independently, with no more than 300 words. If there is an English abstract, the Chinese and English abstracts must be exactly the same.
(3) Keywords
The purpose of extracting keywords is to facilitate document indexing and retrieval and reveal what aspects the paper will pay attention to. Generally, three words should be selected as keywords. For example, the key words in On Accounting Internationalization in China are: accounting standards, accounting practice and internationalization. These three words reveal the title and core of the paper.
(4) Text
65438+
Introduction is the beginning of an accounting paper. This part mainly involves two contents: one is to establish the central topic, and the other is to clarify the background, purpose, value and significance of the research topic. If the accounting paper is long, you can briefly introduce part of this theory in the introduction, or prompt the conclusion of the discussed problem. But it must be concise and clear, and don't drag your feet.
2. This theory
This theory is the main body of accounting thesis. In this part, the author raises questions, analyzes problems, puts forward solutions, or elaborates the author's research results in detail, especially puts forward new creative opinions. This part must determine the corresponding writing style according to the nature of the topic, or make a positive argument or refute different views, so as to achieve the purpose of demonstrating the views of the paper. 3。 conclusion
The conclusion is a summary of all the contents of the paper. The conclusion is the general idea of an innovative paper based on the analysis and comprehensive refining of all materials, which should show the author's laws and principles, what important topics have been solved, and what amendments, supplements, developments, affirmations or negatives have been made to the traditional ideas; It can also point out the shortcomings of the paper research and the research direction to solve this shortage, so as to attract the attention of peers. In this way, the article echoes from beginning to end, forming an organic whole with strict logical structure and complete expression.
thank you
You can mark the unit or individual who helped you finish your paper on the front page or at the end of the article to express your gratitude.
(6) References
Accounting papers should list references at the end of the article, indicating other achievements referenced or cited when writing this article. On the one hand, it shows the author's serious writing attitude, which are his own opinions and research achievements, and which are others' achievements or blades, and also shows respect for previous opinions or research achievements; Indicate the source of the cited materials for easy retrieval. References should indicate the author, book (title or article), publication name (issue), page number, year of publication, place of publication, etc.
The second part is the method and main points of accounting thesis writing.
Accounting thesis is a process of studying accounting problems in real economic activities and describing the research results. Because the actual economic activities may involve a wide range and many factors need to be considered, this will inevitably have higher requirements for the author's own knowledge structure. If you avoid sub-optimality, you may get stuck in a rut and have no new ideas. Therefore, there must be a scientific plan from writing an accounting paper to completing it. Here are some methods and essentials of writing accounting papers for your reference.
First, choose a theme.
Topic selection is the first step in writing a paper, and the correct topic selection largely determines the meeting.
There are many principles for the success of a thesis, such as "make it for the time, make it for the things" (Bai Juyi). As the topic of accounting thesis, we should not only follow the general principles, but also pay attention to its particularity. This is because accounting academic papers have certain requirements for professional theoretical basis and practical experience. Some students have a certain theoretical basis and professional knowledge, but they have no practical experience and little experience; Some students have strong practical experience, but their professional theoretical foundation is not very solid; Some may be slightly insufficient in both aspects. Therefore, the topic selection must be treated with caution.
(A) the general principles of topic selection
1. The principle of giving consideration to the value of gold and silk. Accounting work is highly technical, and different economic businesses have different treatment methods and accounting policy choices in different environments, which requires that accounting technical treatment methods have strong applicability. At present, China's accounting activities have encountered many challenges that need to be solved urgently. For example, the valuation method of new fixed assets in asset restructuring; The application of management accounting in the operation of commercial banks: accounting problems related to goodwill in business combination: accounting recognition basis and measurement principle of derivative financial instruments; The disclosure method of accounting information in the securities market; Wait a minute. On the other hand, because the thesis is a test of students' accounting-related knowledge and comprehensive application ability, and a summary of the learning effect at a certain stage, the choice of the thesis should have certain academic value. Academic value is the life of accounting theory research and accounting papers. Academic value requires the paper to write some new viewpoints from the aspects of theoretical framework and analytical methods, so as to reveal the law of accounting development and promote the development of accounting. Therefore, all accounting problems with academic value are the scope of topics that can be considered. Of course, there are different levels of academic value, but in any case, academic value is the focus of the topic. 2. Do your best. We must fully consider the subjective and objective conditions, proceed from reality, seek truth from facts, and do what we can. Subjective conditions mainly refer to personal hobbies, knowledge level and scientific research ability. If you are not interested in the topic of the paper, it is impossible to write a good paper. If it is beyond your current level of knowledge and scientific research ability, it will be difficult to write it in the end. Practice has proved that it is impossible to achieve results on topics that have hardly been studied. Objective conditions refer to the conditions of having information and guiding teachers. The basic spirit of this principle is: (1) topics should be specialized but not comprehensive, small but not big, and should promote their own strengths and avoid their own shortcomings. If the topic is too big, it will be comprehensive, irrelevant, and everything will be said, and it will be difficult to say the topic thoroughly. The topic is too narrow and small, and there is not much room for development, so it is difficult to achieve breakthrough results. You should choose a topic with moderate size and difficulty according to your scientific research ability.
(2) The topic selection should be based on a certain amount and quality of literature, and only with the literature can we know the content, history and present situation of the topic selection. Having rich and detailed information is conducive to writing high-quality accounting papers.
Usually, the topic of the paper is printed out and distributed to students for choice, but it is generally a reference topic. Even if the scope of the topic is determined, the specific topic is decided by the students themselves. If you choose a small topic that is a key issue in the accounting discipline, and you have a certain understanding of the foundation, interest and experience, and have certain materials or can easily obtain the required materials, as long as you grasp its key points, go deep into the essence, make scientific analysis, accurately discuss it from all angles, and form your own unique opinions, it is expected to become a very weighty paper.
(B) the way to determine the topic
Everyone has different basic conditions for accounting research, but we must adhere to the above principles and seek a subject suitable for our basic conditions in order to get twice the result with half the effort. There are several main ideas to determine the topic.
1. For the purpose of satisfying personal interests. That is, determine the topic from your own strengths and interests. If you are interested in the authenticity of accounting information, or engage in the identification of false accounts in practical work, you can explore the authenticity of accounting information from the standards of accounting information authenticity, the causes of accounting information distortion in the real economy, and the solutions. '
2。 Hot issues tracking method. Different stages of economic development have different requirements for accounting work, which means that each stage has its own hot topics. For example, the accounting appointment system in the previous stage, the right to formulate accounting standards in the first half of 200/KLOC-0, and the accounting integrity problem at the present stage. The biggest advantage of choosing hot issues is that it is easier to obtain relevant reference materials and has a wide range of choices, including news media, newspapers and magazines, and expert discussions.
3. Interdisciplinary approach. That is to combine the research results of other disciplines with accounting disciplines, and use the special methods of accounting disciplines to provide a broader perspective for the development of other disciplines and accounting disciplines. For example, environmental accounting is a new accounting discipline that organically combines environmental issues with modern financial accounting theories and methods, reflects, records, reports and evaluates the cost and value of resources and environment in the form of monetary unit and physical unit measurement or written explanation, and evaluates the short-term and long-term impact of environmental economic activities and environmental benefits of enterprises on their financial performance and social value. In such a new accounting discipline, there are many problems worth discussing. 4. Comparative analysis method. Understand things by comparing several things or several aspects of the same thing. For example, the comparative study of China's borrowing cost standards and relevant American standards, the differences of accounting between joint-stock cooperative enterprises and partnership enterprises, the study of China-US CPA management system, the basic accounting methods of enterprise merger and their comparative analysis, etc.
5. Extension method. If this method is to further deepen the research of a certain subject, it is necessary to fully understand the existing related papers, and further deepen the views expressed in those papers to avoid generalizations. Such as the further reform and exploration of the budget accounting system, the new understanding of the accounting appointment system, and so on. 6. Make-up method. To study the problems that have not been studied or are not fully studied in the research field. These questions are difficult, but they are also of great academic value.
7. New angle method. That is, discuss the same problem from different angles or change the methods adopted by everyone to seek a new starting point. Such as fuzzy financial evaluation, financial engineering, the emergence and development of audit stems from the characteristics of the relationship between finance and contract, economic sustainable development and environmental audit, information asymmetry and audit, etc.
Second, data collection and collation
Generally speaking, after the theme is established, it will naturally enter the stage of investigation or data collection. It can also be said that this is the "primary stage" of thesis writing. The effectiveness of this stage of work directly affects the quality of the paper. A Nobel laureate in economics once said: "As an evolutionary discipline, the way of progress in economics is to investigate data, form hypotheses, test hypotheses, and sometimes reach a consensus on economic operation." This sentence also applies to the writing procedure of accounting papers. Therefore, it is very important to investigate or collect information in the process of thesis writing. With this information, the paper can be "meaningful" In fact, everyone should pay attention to the collection, accumulation and possession of information at ordinary times: whatever you think has special use value, you should collect it; To accumulate materials, it is necessary to make great efforts, work hard, and accumulate over time; The possession of materials should be as much as possible and as detailed as possible. When we choose a topic, we will collect it more purposefully and pertinently, closely focus on the main tasks we choose, and always contact the problems we study to collect the typical materials that are most closely related to the central arguments we have determined. The main work of data collection and collation is:
1. We should collect information from various accounting journals, economic journals, related papers, accounting statements, accounting yearbooks, government documents and other documents around our own topics, and make necessary investigations and studies in combination with our own papers. In this process, we should adhere to the principle of "all-round", that is, when investigating materials, we should not only investigate foreign materials, but also domestic materials; We should not only examine contemporary materials, but also historical materials; We should not only study the relevant materials of foreign scholars, but also study the relevant materials written by China scholars. In other words, we should investigate or collect as much relevant information as possible around the theme of the paper. At the same time, try to "get on the computer", that is, use modern computer equipment to process information when collecting information, such as finding the required information through the network and downloading it. The purpose is to save time and cost as much as possible.
2. Carefully identify the collected materials, and distinguish authenticity, primary and secondary, light and heavy, surface and substance, typical and general, original meaning and secondary meaning. , so as to truly understand the material, thoroughly understand the material, and make focused, planned and purposeful use. After screening, some materials can be used for general arguments and some can be used for sub-arguments; Some are used for narration and some are used for demonstration; Some are elaborated in detail, and some are used to supplement circumstantial evidence and enrich the paper. 3. Digesting the collected data means doing research seriously, realizing this and that, from the outside to the inside, eliminating the false and retaining the true, and eliminating the rough and extracting the essence. Especially for other people's research results and viewpoints, we should take a serious and scientific attitude and learn from or start new research. Through this process, we can choose the materials we have, and the standard of choice is whether we can serve the central argument.
4. Data processing. Data is an important material for writing accounting papers, and data processing mainly includes: listing relevant data in detail; Arrange and calculate some data as needed; Keep scientific and representative data; Show the changing law and data state under different changing conditions with charts; Make necessary analysis of the data and draw a correct conclusion.
Third, refine opinions and write carefully.
(a) refining ideas or central issues
The viewpoint or central topic of the paper is the "target" of the author, the object and the center of the article. After the center is established, the author should discuss around the center, spread ideas from the center to the outside according to certain logic, and finally gather in the center to sum up the central idea. The elaboration of the article cannot be divorced from the center.
Generally speaking, an opinion or question is put forward in a paper, no matter what form it takes: it is directly or indirectly revealed; A rhetorical question or a rhetorical question? Whether to quote or summarize facts is basically a relatively independent part of the article.
(2) serious writing and clever conception
After mastering the material, we should explore the form and choose the appropriate expression angle of the paper. Usually, there are several different perspectives to choose from: (1) Understand the spirit and analyze it deeply. That is to say, a "panoramic" exposition of a topic, multi-directional and in-depth demonstration. This table can be used to analyze the causes of liquidity shortage in construction enterprises and other topics. (2) Grasp a point and focus on it. That is, we should seize a weak link, focus on discussion and expound our own opinions, such as discussing the problem of irregular accounting handover and the inadvisability of government-appointed accounting system. (3) in view of the dispute, explain the doubts and argue the difficulties. Choose a controversial topic, compare the advantages and disadvantages of different arguments, and establish your own views, such as not expanding the accounting function indefinitely, (4) choose a suitable "target" to refute Chen's statement. That is, take the wrong argument in an article or a book as the "negative side", point out its shortcomings, and express your own views in criticism, such as writing "Also talk about tax planning-discuss with Comrade X X".
1. Draw up an outline
After the presentation angle of the paper is selected, an outline must be drawn up. The outline is the skeleton of the paper, which plays the role of dredging ideas, arranging materials and forming structure. The outline can be divided into details. We generally ask to write an outline as detailed as possible for the following purposes: first, by drawing up a detailed outline, we can show our thoughts and feelings, and at the same time we can test whether the materials we have are sufficient; Second, it is easier for the tutor to guide through a detailed outline; Third, after the detailed outline is adopted, it is relatively easy to write, just add content to the outline according to a certain logical structure.
Generally speaking, the proposed outline should be coarse before fine, large before small, and from slightly to detailed. That is to say, first decide the main part, determine the title of the main part, then consider and define the secondary level (subtitle) of each main part, and then go deep in turn. After careful consideration and repeated revisions, the outline of the paper should be based on the outline, mainly on reasoning, and must be combined with reality and reality, organically combining abstract truth with concrete image metaphors and typical cases, that is, scientific argumentation should be carried out step by step with actual cases. At the same time, the outline must be realized: (1) make clear the specific layout of the paper and set up a framework structure of general arguments and sub-arguments, otherwise the paper may appear messy. (2) The content should follow the law of logical thinking to develop the full text. Generally, there are many structural forms to choose from in accounting examination papers, such as parallel structure, progressive structure, total score structure, comprehensive structure and short essay structure.
2. Write carefully
After the outline is prepared, the writing of the article enters the writing stage, which is the stage of describing the research results in detail. The writing of accounting papers shall meet the following requirements:
(1) is easy to understand. Accounting papers show the author's point of view. If you want to convey the information contained in the paper without obstacles, you must have a clear point of view, an appropriate structure and an accurate description. For the central argument, it is the place where the article should deliberately exert its strength, and it cannot be straightforward. Difficult places, innovative places, and summary places must be detailed and thorough. If you are reported and know, you can simply say it. The quality of a paper depends on whether the author has insight into the issues discussed, whether he is innovative, and whether the truth is pertinent and thorough, not on the length of the paper. In the case of basically meeting the requirements of the number of words in the paper, the concise text is the standard. (2) The quotation should be appropriate and the notes should be clear. So pay attention to the methods of quotation and annotation. Quotations and notes can be noted at the end of the page or text, and as much information as possible can be provided for readers to find and check.
(3) Use of tables and charts. Because tables and charts are intuitive, they can often make the quantitative or qualitative relationship between various elements that are difficult to express clearly in language and words clear at a glance, and can avoid the rigidity of article expression, so they should be adopted reasonably.
Fourth, revision and writing.
Revision of advanced accounting papers. When writing the first draft, there is often a feeling of relief. At this time, if time permits, you can use a better method to modify the article: cold treatment. Let's put the first draft aside until we calm down.
(1) The basic contents and requirements of the revised draft
1. Is the central argument sufficient?
See whether the explanatory materials used in the paper are sufficient and can be used to support the central theory of the paper. Scar? What is the burden of the craftsman? Why are you prying? [Pastoral title You Shi? What's the matter with you? Capsule? Hey? What can I do to save you? /font & gt；
2. Whether the structure and paragraphs of the paper are conducive to the full expression of the central point of view.
Check whether the order of discussion is appropriate and whether it is convenient for reasoning; Whether the small paragraphs below each big paragraph need subtitles, whether some should belong to other big paragraphs and so on. Through adjustment, it is reasonable and strict.
3. Whether the sentences and titles meet the grammatical requirements.
Choose words carefully, check whether the words are accurate and appropriate, and whether they conform to language habits; Whether the connection between sentences is harmonious and logical; Language should be vivid.
The basic requirements for revising the manuscript are: first, it must be accurate: the title is consistent with the text, and the title is consistent with the content; Second, be concise: summarize properly, be concise and lively; Third, be vivid: fresh, lively and eye-catching; Fourth, moderation: a clear scientific attitude.
(2) processing into words
Handle it according to the written requirements. Can be handwritten, conditional can print. Written manuscripts generally include cover, text and other instructions. The standards are: correct format, standard punctuation, beautiful charts and accurate figures.