Because the students majoring in accounting don't take enough exercise at ordinary times, the overall reflection of paper reading guidance is that students are unfamiliar with the paper and the content of reading guidance is not clear, which is far from the expected goal. The main performance is to go to extremes: either write the title of the paper on the blackboard first, and then read the outline; Or read the whole article quickly. The disadvantage of introducing accounting papers in this way is that the former is too simple. The defense teacher can't know the content of the paper in detail and can't ask appropriate questions; Although the latter overcomes the shortcomings of the former, it often exceeds the prescribed time, leaving a bad first impression on the defense teacher. The defense teacher is not only easy to get tired, but also difficult to grasp the key points. It is inevitable that he will ask questions according to the key words he remembers, which will affect the effect of defense.

2. Asking questions is inappropriate.

Due to students' introduction of papers and teachers' subjective reasons, teachers' questions are not standardized in quantity, quality and methods, which are random, mainly as follows: in quantity, there are as few as 2 13 questions and as many as 20 questions; In terms of quality, it is either too simple or too complicated; In the way, I prefer to say what I have learned, what I don't like or haven't learned. Besides, there are even irresponsible teachers who ask some misleading questions, such as how many sets of accounts are you going to make after you join the work.

3. The recording problem is not accurate.

Recording questions are the middle link of accounting thesis defense, which examines students' reflective ability, sketching ability and comprehensive ability. Judging from the practice of defense, the shortcomings reflected in the recorded questions are: asking questions out of context to the defense teacher, losing three times and pulling four times, being vague, and recording Zhang San's questions under Li Si's name. As a result, the answers to questions are full of loopholes and jokes, and the feelings of the defense teachers are seriously bruised.