First, the basis of argument, the source and background of the topic.
The purpose and significance of the study
The significance of (1) lies in:
(2) Purpose:
Please master the following principles and modify them:
Research background-Why do you want to study?
Research purposes: What problems need to be solved?
Research significance: theoretical significance and practical significance.
Second, literature review
Research status and development trend at home and abroad
Scope and methods of consultation
For example, consult books, newspapers and periodicals such as Analysis of China's Capital Structure, Thinking on Influencing Factors of Enterprise's Capital Structure Optimization, Research on Capital Structure Optimization, Practice of Foreign Companies' Capital Structure and Its Enlightenment to China, International Comparison and Enlightenment of Listed Companies, and consult online.
Please write in the format of reference.
Third, the research content
Outline of the paper (frame structure) (note: refined to three-level title)
1 Introduction: Introduce the research background, research purpose and significance.
2 analysis
Three examples
4 conclusion
Then write a paper, first think about the framework, that is, write several chapters, each chapter is written around what content, divided into several sections, the direction is set, it is easy to write.
The following is the catalogue of my graduation thesis, please refer to it ~
catalogue
Abstract 1
Abstract 2
Chapter 1 Introduction 1
1. 1 Research background and significance
Background of this study 1. 1
1. 1.2 Significance of this study 1
Literature review of 1.2 II
1.2. 1 foreign fair value accounting related research 2
1.2.2 Research on Fair Value Accounting in China 3
1.3 research content of this paper 4
Chapter II Related Theories of Fair Value Measurement Mode 5
2. 1 the connotation of fair value 5
2. 1. 1 definition of fair value 5
2. 1.2 Principles for determining fair value 5
2. 1.3 characteristics of fair value 5
2. 1.4 Advantages of fair value 6
2.2 Theoretical analysis of fair value 6
2.2. 1 accounting objective analysis 6
2.2.2 Analysis based on the quality characteristics of accounting information 6
2.2.3 Analysis based on accounting confirmation 6
2.2.4 Analysis based on the method of determining enterprise income 7
2.3 The relationship between fair value and other measurement attributes 7
2.3. 1. Historical cost and fair value 8
2.3.2. Current cost and fair value 8
2.3.3. Current market price and fair value 8
2.3.4. Net realizable value and fair value 9
2.3.5. Present value and fair value of future cash flows 9
Chapter III Application and Influence of Fair Value in New Accounting Standards 10
3. 1 Changes in accounting measurement attributes in new standards 10
3.2 Fair value in new accounting standards and its impact on profits 10
3.2. 1 application of fair value in the recognition and measurement of financial instruments and its profit impact 12
3.2.2 Application of fair value in investment real estate and profit impact 13
3.2.3 Application of fair value in business combination and profit impact 14
3.2.4 Application of fair value in debt restructuring and profit impact 14
3.2.5 The application of fair value in the exchange of non-monetary assets and its profit impact 15
Chapter IV Challenges and Countermeasures of Fair Value Application 17
4. 1 Challenges in Fair Value Application 17
4. 1. 1 Reliability is a big problem for fair value 17.
4. 1.2 Technical obstacles in fair value measurement lead to poor operability 17
4. 1.3 Fair value may become a tool for enterprises to manipulate profits 17
4. 1.4 fair value increases information cost 18.
4. 1.5 The adoption of the fair value model has brought about the problem of how to link taxes.
4.2 Countermeasures for the Application of Fair Value Measurement Model in China 18
Establish and improve an active market mechanism
4.2.2 Improving the operability of present value technology 19
4.2.3 Consider compiling the comprehensive income statement 19.
4.2.4 Strengthening law-abiding awareness and moral education 20
4.2.5 Improve the professional judgment ability and professional level of accountants.
4.2.6 Strengthen the prevention of profit manipulation 20
4.2.7 Actively carry out tax coordination +0
4.2.8 Establishment of fair value measurement standard and its framework system 1
Chapter V Case Analysis of Fair Value in Business Combination on Page 22
5. 1 Application of fair value in business combination 22
5.2 Impact of fair value on financial reporting 24
Conclusion 26
Conclusion 27