Graduation thesis writing has its purpose, significance, requirements and standardized format. I summed it up into three main points, so that everyone can know more about graduation thesis writing.

First, the purpose and significance of graduation thesis (design) writing

Graduation thesis is a practical style in which students choose their own topics, collect their own materials and express their research results in their own language under the guidance of teachers. This is an independent assignment that students must complete. The writing and guidance of graduation thesis can reflect the academic level and ability of the author to analyze and solve a problem in this discipline (specialty) by using the professional knowledge he has learned. At the same time, through the writing of graduation thesis, students can basically master and be familiar with the general procedures and stylistic features of thesis writing, cultivate students' spirit of seeking truth from facts, diligent study and innovation, and lay a certain foundation for their future work and further development.

Second, the graduation thesis writing procedures and requirements

After finishing the preparation of the paper, the students began to write the paper. The writing procedure of graduation thesis generally includes determining the title of the thesis, drafting the outline of the thesis, writing the first draft, and revising it repeatedly until it is finalized.

(A) the scope of the topic

The scope of topic selection is the starting point of writing a thesis, that is, selecting and determining the academic problems to be studied and demonstrated or the problems to be solved in practical work. We should adhere to the scientific attitude of combining objective needs with subjective possibilities.

Thesis is different from the title of the thesis, which is the title of the thesis and is selected from the scope of the thesis, and the research scope is smaller than that of the thesis. Choosing the topic scope is not a complicated matter, because the topic scope is generally relatively large and wide, and it is to study and discuss a certain field and a certain aspect. Before writing, the author must first determine the scope of the topic of the paper, and the specific topic of the paper can be made clear after the materials are sorted out and processed.

1, the source of the topic. Correct and proper choice of the scope of the topic is inseparable from the source of the topic. Topics can come from theoretical discussion and social practice:

On the one hand, it comes from new phenomena, new businesses and new problems in social practice.

We often encounter all kinds of difficult problems in practical work, so we need to study and discuss these difficult problems and put forward new methods to solve them. For example, there is a large backlog of enterprise inventory, which causes serious distortion of inventory information in accounting reports. For another example, with the strengthening of the shareholding system reform, the original internal accounting system needs to be reformed. Such a series of problems need to be solved urgently, thus discussing around "accounting information distortion", "enterprise accounting system design", "accountant's responsibility under modern enterprise system" and "enterprise shareholding system reform".

On the other hand, new ideas and problems come from the field of scientific research.

When people understand and study the existing research results, they find new problems, so it is necessary to improve or expand the original theory. For example, when discussing entrusted responsibility accounting, accountants often only pay attention to providing information about the financial situation and operating results of enterprises, but ignore the reflection of cash flow of enterprises, so in 1999, a specific accounting standard, Cash Flow Statement, was issued. After the implementation of this standard, the theoretical and practical circles have set off a wave of research and discussion on cash flow statement, and the standard of cash flow statement is also in 20065438+. It can be seen that some new problems need to be studied and discussed to form a mature theory, and then be realized in practice under the guidance of theory.

2. General principles of topic selection. Objectively speaking, we should choose topics with scientific value and practical significance; Subjectively speaking, it is beneficial to study and master the topics you are interested in.

The topics with scientific value and practical significance here mainly refer to: First, they should have theoretical value, that is, major theoretical issues that can play a leading and pioneering role in the construction and development of this major and discipline, and play an important guiding and promoting role in all work. Second, practical value refers to the practical problems that need to be solved urgently in the practice of economic development. That is to say, we should focus on the topic. It is the focus, difficulty and doubt of people's social life and work, and it is also the focus of people's concern and debate.

Specific can be considered from the following aspects:

(1) Creation principle. That is, there are new discoveries and new creations in the research and business work of related majors. Select the theoretical problems that need to be solved urgently in this major or the new problems in work practice for discussion. Because every new discovery and new method will push forward the scientific development, reform and business work in this field.

(2) The principle of practical feasibility. It is to choose a topic according to your professional advantages, hobbies, basic practical research ability, data accumulation and possible guidance and coordination. Einstein famously said, "Interest is the best teacher". We should choose a topic in the business field that we are familiar with or interested in.

(3) the principle of complementarity. You can choose the neglected fields and neglected links in the research and work practice of accounting discipline, and put forward opinions after the research to fill the gaps.

(4) Forward-looking principle. According to the individual's ability, try to choose those problems that have not been concerned, or the results or experiences of previous research, which are no longer applicable in the future economic development. After research, we will develop and improve them to make them richer and more complete.

3, the method of topic selection

(1) Observe things, find problems, find contradictions and explore solutions. Thesis topics mainly come from three aspects, namely, topics from work practice, topics from professional theory and topics from work practice and professional theory development. Find problems and contradictions in the topic selection, such as the contradiction between new facts and old theories, the contention of different viewpoints and schools, the failure experience of others, the shortcomings, defects or loopholes of predecessors, and choose your own research topic.

(2) Combination of multi-directional exploration and one-sided selection. The topic selection should combine the horizontal spatial investigation with the vertical time investigation. The so-called horizontal spatial investigation is to establish a scientific overall concept, find interdisciplinary fields, such as accounting and management, accounting and other economic management disciplines, accounting and mathematics, study marginal disciplines and interdisciplinary disciplines, find out the combination points of disciplines, explore the use of other disciplines to study financial accounting, and use multidisciplinary theories and methods to study financial accounting disciplines. The so-called longitudinal time investigation is to understand the hierarchy of related professional knowledge and the infinity of constantly abstracting to a new level of specific professional theory and practice, establish a scientific attitude of constantly exploring and pursuing new knowledge, and constantly put forward new research topics of related majors.

(3) Methods of imagination, association and intuitive choice. Intuition is the forerunner of major scientific discoveries and a bridge from empirical matter to concepts or hypotheses. Most of the main research topics represent the creation of results through the concept of intuitive selection or preliminary assumptions. Intuition is the mother of creation. Einstein's model of scientific creation principle is: experience-intuition-concept or hypothesis-logic-theory.

4. Matters needing attention in topic selection

(1) Combining reality with reality requires both theoretical analysis and discussion of business methods. The topic to be selected must be combined with reality, be aimed at reality, be based on first-hand information, and conform to the law of development of things. It's better to be a problem that you often care about in your study, work and life, or a problem that you often think about. Nine times out of ten you will succeed.