The first part is the types, basic formats and requirements of accounting papers. Accounting papers are one kind of economic papers and belong to the category of argumentative papers. 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, computerized accounting and auditing. Financial management and other aspects. According to different signs, accounting vouchers can be divided into certain categories. According to the scope of research objects, accounting papers can be divided into macro-accounting's papers and micro-accounting papers. Macro-accounting's thesis refers to the research and discussion of accounting with universal and overall problems in the whole national economy, such as national economic accounting, social responsibility accounting and environmental accounting. The relationship between accounting and economic operation, and so on. Micro-accounting papers refer to papers that study and discuss the economic behavior and economic relations of enterprises, institutions and social groups, such as the study of internal control system of enterprises, the comparison between long-term investment equity method and cost method, the comparison of inventory valuation under historical cost method and so on. According to the functional classification of accounting papers, they can be divided into basic theory type and applied research type. Academic contention and investigation report. The thesis of basic accounting theory refers to the thesis that uses scientific methodology to study the basic concepts and principles of accounting, such as the goal of modern accounting, the establishment of basic accounting theory system with China characteristics, the impact of knowledge economy on traditional accounting hypothesis theory, the principle of accounting conservatism, and the logical starting point of accounting theory system. An applied research-oriented accounting paper refers to a paper that analyzes the practical problems in economic life by using the basic accounting theory and points out the reasons and solutions, such as the thinking of financial management in colleges and universities, the research of internal financial control in enterprise groups, the accounting treatment of bad debts and its improvement. 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. 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 debate on the meaning of accounting internationalization and so on. Research report Accounting thesis refers to the process and root cause of its occurrence and development after in-depth and detailed investigation and study of a phenomenon or a problem in real economic life. Trends and laws of change and strategies for reporting to superiors or the public. These papers have strong pertinence and clear orientation, such as the application of comprehensive budget management in an enterprise, the implementation of ABC method in a hospital and so on. According to the classification of papers, accounting papers can be divided into pure theoretical exploratory papers, historical research papers, method research papers and investigation report papers. Case analysis papers and argumentative papers. 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 is generally based on axioms, theorems (including related disciplines) or the basic principles of accounting and finance, reasoning about related issues, with the aim of drawing new conclusions or revising the original theory. Such as the structure of responsibility accounting, the theoretical analysis of EVA financial management system, and so on. Historical textual research papers are papers that analyze the original characteristics or essential characteristics of things by citing methods, such as historical textual research on the relationship between "account" and "account" and the origin of four-column inventory. Economic empirical papers, positive economics's characteristic is the method of answering "what is it". Therefore, economic empirical papers need a lot of detailed information to explain a certain point or problem, such as the relationship between ownership structure and the performance of listed companies, whether there is profit and earnings management in listed companies in China, and the research on the financial distress model of listed companies in China. Methodological research papers refer to papers that put forward original opinions on some quantitative or qualitative analysis methods in accounting research, such as comprehensive analysis with cash flow statement. And so on. Investigative reportage refers to a paper that analyzes the present situation and development of a certain aspect of accounting in real economic activities after in-depth investigation, and makes a conclusion, such as an investigation on the implementation of the accounting appointment system in a certain area and an investigation on the reasons for the distortion of accounting residence in a certain enterprise. Case analysis paper refers to a paper that selects one or more representative and typical events to illustrate some accounting problems, such as the application of standard cost method in an enterprise and the implementation of responsibility accounting in an enterprise. 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 a management activity rather than an information system, and so on. The basic format and requirements of accounting papers The structure of a paper is what we usually call the planning department, and there are rules to follow, such as the relevant provisions of "People's Republic of China (PRC) * * * and National Standards-Format of Sci-tech Journals". A standard accounting paper structure should generally consist of three parts: the front part of the paper (mostly in Chinese and English), the main part of the paper and the end part of the paper. The front part mainly includes the title. Summary (or executive summary), keywords, the main body includes conclusion (or introduction), and the conclusion and the end of the article include thanks, notes and references. The simple description is as follows: title is also called title, title. It is the most accurate and simple logical combination of words to reflect the important specific content of the text. The title of an accounting paper is generally a single-line title. Double-line titles are also acceptable. That is, combine the topic with the subtitle. Topic prompts the theme of the paper, which is the refinement and generalization of the subtitle, while the subtitle is the description of the topic, indicating the scope of the paper and 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 match the topic; Second, the title should be original and fascinating, and strive to impress readers; Third, the day was concise and to the point, making it clear to readers and easy to remember. Abstract 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 the same amount of information as the text. Generally, there should be objects, methods, conclusions, etc. But the point is the conclusion. The abstract itself should be an independent article, a complete essay that can be used independently, and it should not exceed 300 words. If there is an English abstract, the Chinese and English abstracts must be exactly the same. The key words are extracted for the convenience of literature indexing and retrieval, which reveals that the paper will discuss some aspects. Generally, 3-8 words are selected as keywords. For example, the key words in On Accounting Internationalization in China are: accounting standards, accounting practice and internationalization. These three words tell the core of the topic and the paper. The text is 1. Introduction or introduction is the beginning of an accounting paper. This part. One is to establish the topic of thinking in China, and the other is to clarify the background, purpose, value and significance of the research topic. If the accounting thesis is long, you can briefly introduce part of this theory in the introduction, or prompt the conclusion of the discussed problem. However, it must be concise and clear, and don't drag your feet. 2. This theory is the main body of accounting thesis. In this part, the author raises questions, analyzes problems and puts forward solutions. Or elaborate on the author's research results, especially put 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 opinions, so as to achieve the purpose of demonstrating the views of the paper. 3. The conclusion is a summary of all the contents of the paper. The conclusion is the general view of the innovative papers obtained by analyzing and comprehensively refining all the materials, and it is necessary to explain what laws, principles and important problems the author has discovered. 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 can be marked at the end of the paper or article to show the units or individuals who helped to complete the paper and express their gratitude. References Accounting papers should list references at the end of the article. Indicate other achievements referenced or cited when writing this article. On the one hand, it shows the author's serious writing attitude, pointing out which are his own views and research results, and which are others' achievements or opinions; At the same time, it is also a respect for previous views or research results; It is also convenient to search by indicating the source of the cited materials. References indicate the author, book (title or article) name, publication name, volume (issue), page number, publication year, publication place, etc. The second part is the writing method and essentials of accounting thesis. Accounting thesis is a process of studying accounting problems in real economic activities and describing the research results. Because real economic activities may involve a wide range, there are many factors to consider. This is bound to have higher requirements for the author's own knowledge structure. If you avoid settling for second best, you may get into a cliche 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. Choosing a topic is the first step in writing a paper, and the correct topic selection largely determines the success or failure of an accounting paper. So there are many principles and essentials, such as "making things for the time" (Bai Juyi) and so on. As the topic of accounting thesis, besides following the general principles, we should 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 practical experience, but their professional theoretical foundation is not very solid; Some of them may be slightly insufficient in these two aspects. Therefore, we must be careful in choosing the topic. The general principle of topic selection is the principle of giving consideration to social needs and academic value. Accounting work has strong technical characteristics. Different economic businesses have different environments, and their treatment methods and accounting policy choices are also different, which requires that the technical treatment methods of accounting have strong applicability. At present, China's accounting activities have encountered many challenges, which 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; 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 means that the paper can write new ideas from the aspects of theoretical framework and analytical methods, thus revealing the law of accounting development and promoting the development of accounting. Therefore, all accounting problems with academic value can be considered. Of course, there are different levels of academic value, but in any case, academic value is the focus of the topic. The principle of doing what you can. 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, it is impossible to write a good paper. If you exceed your current level of knowledge and scientific research ability, it is impossible to produce results in the end. 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 and not big, and should foster strengths and avoid weaknesses. If the topic is too big, it will cover everything, be irrelevant and talk about everything. It is difficult to explain the topic thoroughly. The topic is too narrow and small, and it is difficult to achieve breakthrough results. According to your own scientific research ability, choose a subject with moderate size and difficulty. (2) The selected topic should be based on a certain number and quality of documents. With these documents, you can understand the content, history and present situation of the selected topic. It has a lot of information. Rich literature is conducive to the writing of 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 still depends on the students' own thinking and choice. If you choose a small topic, which is a key issue in accounting discipline, and you can easily obtain the required materials, you only need to grasp its key points, go deep into the essence, make scientific analysis and discuss it accurately from all angles. If you form your own unique opinion, you will hopefully become a very weighty paper. The way to determine the topic is that everyone has different basic conditions for accounting research, but you must stick to the above topics and seek a topic suitable for your basic conditions. Only in this way can we get twice the result with half the effort. There are several main ideas to determine the topic. In order to meet all interests, that is, to determine the topic from one's 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 discuss the authenticity of accounting information from the standards of accounting information authenticity and the causes of accounting information distortion in the real economy, and discuss the countermeasures in all directions or in one aspect. Hot issues tracking method. Different stages of economic development have different requirements for accounting work, that is to say, each stage has hot topics in that stage, such as the accountant appointment system in the previous stage, the right to formulate accounting standards in the first half of 200 1 and accounting integrity in this stage. And so on. The biggest advantage of choosing hot issues is that it is relatively easy to obtain relevant reference materials, and the selection channels are wide, which can be news media, newspapers and magazines, expert seminars, etc. Interdisciplinary method, that is, combining the research results of other disciplines with accounting disciplines, provides a broader perspective for the development of other disciplines and accounting disciplines by using the special methods of accounting disciplines. For example, environmental accounting organically combines modern financial accounting theories and methods of environmental issues, reflects, records, reports and evaluates the cost and value of resources and environment in the form of monetary units, physical units or written explanations, and evaluates the short-term impact of environmental economic activities and environmental benefits of enterprises on their financial performance and social value. A new accounting discipline with long-term influence. In such a new accounting discipline, there are many problems worth discussing. Comparative analysis. Understand things through comparative study of several things or aspects of the same thing. For example, the comparative study of China's borrowing cost standards and the relevant standards in the United States, the differences in accounting of joint-stock cooperative enterprises, the research on the management system of Chinese and American certified public accountants, the basic accounting methods of enterprise merger and their comparative analysis, etc. Extension method. If this method is to further deepen the research on a subject, it is necessary to fully understand the existing related papers, and further deepen the views elaborated in those papers to avoid generalizations. For example, further reform the budget accounting system and explore new understanding of the accounting appointment system and preparation methods. Problems that have not been studied or have not been fully studied in the research field. These problems are difficult, but they also have great academic value. The new angle method is to discuss the same problem from different angles or change the methods adopted by everyone to seek new breakthrough points. For example, the emergence and development of fuzzy financial evaluation, financial engineering and auditing stem from the characteristics of financial and contractual relationship, as well as sustainable economic development and environmental auditing, information asymmetry and auditing, etc. 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 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 information and form hypotheses. Test the hypothesis and reach a sometimes reluctant agreement 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 writing a thesis. With information, the paper can be "meaningful". In fact, everyone should pay attention to the collection, accumulation and possession of materials at ordinary times: whatever you think has special use value, you should collect it in reverse; 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 with a clear purpose and pertinence, 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 task of data collection and arrangement is to collect data from various accounting journals, economic journals, related papers and accounting statements, accounting yearbooks, government documents and other documents around their own topics, and make necessary investigations and studies in combination with their own papers. In this process, we should adhere to the principle of "all-round", that is, when investigating information, we should investigate both foreign and domestic information; 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 must study and collect as much relevant information as possible around the theme of the paper. At the same time, we should try our best 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. We should carefully identify the collected materials. Distinguish between straight and false, primary and secondary, light and heavy, surface and essence, typical and general, original meaning and side meaning. , so as to truly understand the material, thoroughly understand the material, so as to use it in a focused, planned and purposeful way. 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 to enrich the paper. Digesting the collected materials is to study hard and earnestly, to achieve this and that, from the outside to the inside, to eliminate the false and retain the true, to eliminate the rough and to extract the essence. Especially for other people's research results and viewpoints, we should take a serious and scientific attitude, draw lessons from them reasonably or launch new research from them. Through this process, we can choose the materials we have, and the criterion for choosing materials is whether they can serve the central argument. 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. Refine opinions and carefully write a paper that refines opinions or central issues. The viewpoint or central issue is the "target" of the author standing in the article, the object and the center of the article. After the establishment of the center, the author should discuss around the center, spread ideas from the center to the outside, and finally collect the central ideas to the center. Generally speaking, the discussion of the article cannot be divorced from the center. A rhetorical question or a rhetorical question? Whether to quote or summarize facts is basically a relatively independent part of the article. After carefully writing and mastering the materials, we should explore the form and choose the appropriate expression angle of the paper. Usually, there are several different angles of expression to choose from: (1) Understand the spirit and analyze it deeply. That is to make a "comprehensive view" of a topic. In-depth argumentation in many aspects. This form can be used in the analysis of the reasons for the tight liquidity of construction enterprises. (2) Grasp one point and focus on elucidation. That is, seize a weak link, focus on discussion and expound your own views. For example, the accounting handover is not standardized, and it is not advisable for the government to appoint an accounting system. You can choose such topics. (3) For the debate, dispel doubts and debate. This choice is controversial. Establish your own views, such as not opposing the unlimited expansion of accounting functions. (4) Choose "target" and refute Chen Shuo. 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 "Talking about tax planning-discussing with Comrade XXX". After selecting the expression angle of the proposed outline paper, an outline must be drawn up. The role of molding materials. Have a detailed outline. We generally ask for as detailed an outline as possible. The purposes are as follows: first, by drawing up a detailed outline, you can show your thoughts and feelings, and at the same time test whether the materials you have are sufficient; Second, it is easier for the tutor to guide through a detailed outline; Third, after a detailed outline is adopted, it is relatively easy to write. Just add content to the outline according to a certain logical structure. Generally, the outline should be rough first and then fine, big first and then small, from small to large. That is to say, first determine the majority, determine the title of a large paragraph, then carefully determine the small level (that is, subtitle) of each majority, and then further expand the outline of the paper. To give priority to reasoning, we must organically combine abstract truth with concrete image metaphors and typical cases, that is, combine actual cases and conduct scientific argumentation step by step. At the same time, the outline must be realized: (1) define the specific ministries and bureaus of the paper and set up a framework structure of general arguments and sub-arguments, otherwise the paper may be confused. (2) select the content. General (general) structure, comprehensive structure, essay structure, etc. After the outline is carefully prepared, the writing of the article enters the writing stage, that is, the specific description stage of the research results. The final accounting thesis should meet the following requirements: easy to understand. The accounting thesis shows the view of talents. If the information contained in the paper is to be transmitted without obstacles, it must be clear, reasonable in structure and accurate in description. For the central argument, it is the place where the article should deliberately exert its strength, and the place where the conclusion is given must be very detailed and thorough. The content of the report can be concise and to the point. The quality of a paper depends on whether the author has any insight into the issues discussed, whether he has any new ideas and whether the truth is thorough and to the point, not 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. Citation should be appropriate, pay attention to the methods of citation 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. Use of tables and charts. They are often used because of their strong intuition.