Strengthening practical teaching, improving the quality of practical teaching and cultivating students' practical ability and innovative consciousness are the important directions of higher education reform and development. Practice teaching and theory teaching are the unified system that the whole undergraduate teaching supports each other. They are equally important and cannot be neglected. From the fundamental purpose of talent training, the significance of practice is more important. It is the key to practice theory, verification theory and development theory, and the writing of graduation thesis is the best practice of combining theory with practice. In order to do a good job in the future graduation thesis writing, the overall situation of this graduation thesis is summarized as follows:

I. Overview

The number of graduates majoring in accounting is 107 1, and 2 are excellent. 108 is good, with a passing rate of 92.6% and an excellent rate of 0.2%. Judging from the situation of the paper, most articles draw lessons from the views of other articles and lack their own opinions; Many articles are too old-fashioned and lack originality. Of course, in this thesis defense, I feel that the students of Changsha Radio and TV University have solid professional knowledge, but the teaching points in Wangcheng are poor. Yueyang's thesis guidance work is in place, and the format and content basically meet the requirements. In addition, Hengyang, Xiangxi, Loudi and other branch schools have done a good job in organizing the thesis defense. Through the writing of graduation thesis, it is generally felt that students' professional theoretical research level has been improved and the theory and practice they have learned have been well combined. In the process of defense, most students can take a learning attitude and listen carefully to the defense teacher's advice.

Second, the attempt and concrete practice of graduation thesis reform in this field

In order to avoid plagiarism, we made some improvements in graduation thesis writing. The specific requirements are as follows:

1. Ask students to write the opening report first, and then start the topic after the tutor agrees.

2. Students are required to have at least four face-to-face exchanges with their tutors.

3. Ask the students to bring your reference materials with them when they are instructed by the teacher, and the teacher should ask questions at any time to investigate the students' research status.

4. Check the outline carefully. The instructor first examines whether the topic meets the professional requirements, secondly examines whether the outline meets the requirements of the topic, and thirdly examines whether the outline has the spirit of exploration and innovation.

5. Record the instructor's instructions.

6. Pay attention to students' writing process. The key is to monitor the process. Monitor the whole process from students' topic selection, writing plan, actual investigation to thesis writing.

Third, the main problems

1, students have poor professional foundation and little accumulated knowledge at ordinary times.

Students' professional foundation is poor, and they usually accumulate little knowledge, and their basic knowledge and professional knowledge are poor, so when asked about other basic knowledge and professional knowledge related to the paper but not in the paper, they basically don't know and can't answer it. Some students don't know what an academic paper is and what its basic concepts and requirements are. Some students don't know the basic format and specific requirements of graduation thesis because they haven't attended the guidance class. Therefore, many papers have a high "repair rate", and there are many problems in typesetting, binding, fonts and so on.

2. Some students' writing purposes are unclear, and plagiarism is still serious.

There are a few students who have to catch up several times before handing in the first draft. When correcting, they rarely exchange opinions with the instructor, and it is difficult for the teacher to find him on his own initiative. Some students simply ignored the teacher and didn't hand in their papers until the eve of their defense. As a result, it was too late for the teacher to revise it. Some students download one completely from the internet, and the tutor calls back and downloads another; A classmate gave her a revised suggestion, but she wouldn't change it, so she took another one. This greatly increases the difficulty of guidance and the workload of responsible teachers, instructors and student counselors. When answering questions, I don't know, or I answer irrelevant questions.

3. Individual tutors are not very responsible.

Some tutors are not very responsible. Some students still agree with their writing when the topic obviously does not meet the requirements, and still have high evaluation; Some students didn't point out some outdated accounting knowledge in their papers. For example, the old accounting standards are still adopted. For example, the latest revision of People's Republic of China (PRC) Accounting Law is 1999, but the article is still 1993. Some obvious and low-level mistakes in students' papers are invisible, such as material procurement recorded in fixed assets.

4. The topic is too big or too old.

Some students choose too many topics, and everything they write is empty. Some students' topics are too old to copy others' views, and there is nothing new, such as discussing the professional ethics of accountants, the appointment system of accountants, the causes and countermeasures of accounting information distortion, etc. Or the data used are many years ago, which simply can't explain the current problem.

7. The format of the paper does not meet the requirements.

This time, the format of the paper has been reformed, and all majors have a unified format, but some branch schools still use the old format, some students have no report and guidance, and the article lacks references.

There is also a deep feeling in the process of defense: non-accounting students in junior college have very weak basic accounting knowledge, and they can't answer some basic concepts and accounting treatment, such as what is "accrual basis" and how to deposit cash in the bank. None of these questions can be answered, which shows that most branch schools make up lessons in a mere formality.

Four. suggestion

Through several sessions of thesis writing, we found that if we want to really write a good thesis that can truly reflect the level of students, is really written by students and has a certain professional level, it is still too little time to graduate. We suggest that:

1. It is best to write the topic in combination with your own work practice, because the accounting major is special and any unit has financial problems. Whether you are in the post or not, you can consider it in combination with the professional knowledge you have learned. Judging from the previous defense, those who combine their own work topics often answer better, have their own ideas, and there will be no similarities.

2. Strengthen the study of professional knowledge, especially make up lessons. At present, make-up classes, branch schools basically organize their own teaching, organize their own exams, and report their own results. Some branch schools may not make up classes at all, but report their grades directly. It is suggested to strengthen the management of make-up classes.

3. Strengthen the guidance and monitoring of the whole process. To guide students in the purpose and significance of the survey, the basis for selecting topics, the content of the survey, the objects and methods, the implementation plan, the expected results and the feasibility, and focus on monitoring students' writing plans, the investigation process and the writing of papers.