Exercise topic

Kj-0 1。 Standardization of enterprise accounting basic work

I. Purpose and requirements of internship: Basic accounting work is the foundation of the whole accounting operating system, and its standardization is directly related to the authenticity and reliability of accounting information. However, at present, in China's accounting quality inspection, almost all the inspected objects have the problem of irregular accounting basic work. This leads to the distortion of accounting information, which will bring a series of adverse effects. Through the internship in the unit, the students learned about the specific implementation of the basic accounting work in the unit, found the irregularities in practice, analyzed the reasons and put forward countermeasures.

Second, the internship content: 1. Firstly, the meaning, content and significance of basic accounting work are defined theoretically, and the important position of basic accounting work in the whole accounting work system is pointed out.

2. Through the internship in the financial and accounting department of a certain unit, investigate the real data, get the first-hand information of the current situation of the basic accounting work in this unit, specifically explain the basic situation of the basic accounting work in China, and then draw the investigation conclusion;

3. Analyze the conclusion, and explain why there is such a situation in China at present. Finally, according to the reasons and the actual situation in China, the corresponding improvement countermeasures are put forward.

3. References: 1. Xu Qiuxiang, Conception of standardized automatic control system for basic accounting work, Accounting Newsletter, 2003, 1 1.

2. Basic Accounting Standards of the Ministry of Finance, 1996

3. Ji Ping, Practical Analysis of Basic Accounting Work Standards, Accounting Newsletter, 2003, 1 1.

4. Zhao Yuanlin, "Basic accounting standards need to be unified", Accounting Newsletter, 2003, 1 1.

5. Week, Take Effective Measures to Standardize Accounting Behavior, Accounting Newsletter, 2003, 1 1.

6. Measures for the Administration of Accounting Archives of the Ministry of Finance

7. Accounting Law of People's Republic of China (PRC), Ministry of Finance, 1999.

Kj-02。 The flow and method of accounting work in modern enterprises and institutions

1. Purpose and requirements of internship: Take an internship unit as the research object, be familiar with its accounting work flow and methods, transform the learned accounting knowledge from theory to practice, find out deficiencies in the internship and supplement them, consolidate the theory, and be competent for related work related to this major after graduation.

Second, the internship content: 1. Understand the financial situation of the unit (economic business projects, financial personnel composition, financial accounting software used, etc.). );

2. Personally participate in the standard accounting process. (Review original vouchers, prepare accounting vouchers, enter accounts and prepare accounting statements);

3. Learn the accounting treatment methods of economic business of such enterprises;

4. Be able to analyze the problems existing in the accounting work of this unit through thinking and put forward suggestions for improvement.

Three. References: 1. Enterprise accounting system

2. Accounting periodicals, such as accounting monthly and accounting newsletter.

Kj-03。 Financial management of modern enterprises and institutions

First, the purpose and requirements of the internship: through the internship in a unit, students are familiar with all aspects of the company's financial management. To enable students to be competent for the relevant work related to this major after graduation.

Second, the internship content: 1. Financial statement analysis (including financial statement structure analysis and financial ratio analysis, etc.). );

2 investment decision analysis (including the calculation of investment decision evaluation index and the selection of evaluation methods, etc.). );

3. Long-term financing decisions (including the channels and methods of long-term financing and the issuance of long-term securities of the company, etc.). );

4. Decision-making on the company's capital structure and dividend policy;

5. Short-term financing decision and working capital management. Including short-term financing channels, short-term financing scale, cash management, credit management and inventory management.

Iii. References: 1. Wang Qingcheng, China Financial Management.

2. Liuli, Peking University Accounting Series-Financial Management (2nd Edition), Enterprise Management Press, 2002.

Kj-04。 Discussion on accounting computerization

1. internship purpose and requirements: the popularization and application of accounting computerization is not only a process of accounting modernization, but also a process of promoting the reform and development of accounting and accounting work, and it is also a process of promoting the modernization of enterprise management. At present, China's computer "wage accounting", "accounting statements" and "accounting treatment" have been widely used in the accounting departments of large and medium-sized enterprises in various industries. Students should take an internship unit as the research object, be familiar with the specific development of accounting computerization, apply professional knowledge to practice, and consolidate theory in practice.

Second, the exercise content: 1. Define the concept, function and significance of accounting computerization in theory;

2. Through the internship in the unit, I understand how the unit uses computers to replace the whole process of manual bookkeeping, so as to change the accounting function and reduce the intensity of accounting work. And embodied in the internship report with specific data;

3. Analyze the shortcomings of computerized accounting in the specific implementation of this unit, and analyze the reasons for this situation from the macro and micro levels. Finally, in view of these reasons, think about some countermeasures that have certain reference significance for our unit.

Iii. Reference: 1. , Zhang,, "What problems should be paid attention to in realizing accounting computerization", theoretical circle, April 2004.

2. Periodical: China Accounting Computerization

3. Zhong, Application Course of Computerized Accounting, Science Press, August 2004

Kj-05。 Research on Strengthening Enterprise Accounting Supervision

1. Purpose and requirements of internship: Accounting supervision means that accounting institutions and accountants supervise the legality, rationality and effectiveness of enterprise production and operation activities by means of recording, calculating, analyzing and checking according to various financial laws and regulations, so as to make them carry out according to the established objectives and requirements. Strengthening the function of accounting supervision is of great significance to enterprises and society. Students should understand and master the relevant theoretical knowledge of accounting supervision, understand the current situation of accounting supervision in a company or industry through internship in the unit, analyze the existing problems and put forward perfect suggestions.

Second, the internship content: 1. The meaning, characteristics, purpose and scope of accounting supervision;

2. The present situation of accounting supervision; Analysis on the causes of problems in accounting supervision;

3. Suggestions on strengthening accounting supervision.

Three. References: 1. accountancy law

2. Accounting Standards for Business Enterprises and General Principles of Corporate Finance

3. Relevant papers come from accounting journals, such as Shanghai Accounting, Accounting Newsletter, Accounting Monthly and Accounting Research.

Kj-06。 Research on Accounting Professional Ethics

1. internship purpose and requirements: accounting professional ethics is the sum total of professional laws, professional concepts, professional principles and codes of conduct formed by accountants when they conduct accounting activities and handle accounting relations. The professional ethics of people engaged in the accounting profession directly affects the exertion of accounting functions and the decision-making of information users. Students should combine theoretical knowledge to analyze the importance of accountants' compliance with professional ethics, and analyze the current situation of the enterprise through internship in a unit, which can also be extended to the macro level to analyze the current situation of professional ethics of accounting practitioners in China and put forward countermeasures.

Second, the internship content: 1. The meaning of accountants' professional ethics; Basic professional ethics of accountants;

2. The importance of abiding by accounting professional ethics;

3. Analysis of the professional ethics of accounting practitioners in China;

4. Countermeasures to improve accounting professional ethics.

Three. References: 1. Accounting integrity and new accounting standards, China Financial and Economic Publishing House, 2003.

2. Meng Fanli, Accounting Professional Ethics, Dongbei University of Finance and Economics Press, 2003.

3. Lin Zhongguo, On Accounting Behavior, Dongbei University of Finance and Economics Press, 1997.

4. Yang Jie, "On the Professional Ethics of Accountants", Sichuan Accounting, February 2003.

5. Liu Da, "On Strengthening the Professional Ethics of Accountants", chinese agricultural accounting, 2000,6.

6. Xu Xianliang, "Re-understanding of accounting professional ethics", Business Accounting, 2002,4.

Kj-07。 Research on Accounting Information Disclosure System

I. Purpose and requirements of internship: It is the obligation of listed companies to disclose information that may affect investors' decision-making in a timely, truthful, full and fair manner. From a macro point of view, it is beneficial to the national macro-control and market operation, the optimal allocation of social resources, the maintenance of the order of the securities market and the development of the securities market; Microscopically, it helps to protect the interests of investors, creditors and other information users and promote the company's own development. However, there are still many problems in accounting information disclosure in China. Students should combine theoretical knowledge, understand and master the main contents and significance of company accounting information disclosure, and analyze the current situation of company information disclosure, analyze the reasons and propose solutions through internships in listed companies. Students can also discuss the main problems and causes of accounting information disclosure from the perspective of listed companies as a whole, as well as the countermeasures and suggestions to further improve accounting information disclosure;

Second, the internship content: 1. The content and significance of accounting information disclosure;

2. The present situation and main problems of accounting information disclosure of enterprises in China:

3. The causes of the problems in accounting information disclosure and the countermeasures and suggestions to further improve accounting information disclosure.

Three. References: 1. financial accounting

2. "Enterprise Accounting System"

3. Relevant provisions of China Securities Regulatory Commission on the contents and formats of accounting information disclosure of listed companies.

4. Relevant papers come from accounting journals, such as Shanghai Accounting, Accounting Newsletter, Accounting Monthly and Accounting Research.

Kj-08。 Reflections on China's Specific Accounting Standards

1. internship purpose and requirements: the Ministry of finance promulgated 38 new accounting standards on February 5, 2006, and implemented them in listed companies on February 0, 2007. At the same time, encourage other enterprises to implement. Changes in specific accounting standards have different aspects and different degrees of impact on enterprises. Students should combine theoretical knowledge, analyze the meaning and operation of accounting standards, compare the old and new standards, and analyze the impact of the new standards on enterprises through internship in the unit. At the same time, they can analyze the problems and reasons in the formulation or implementation of specific accounting standards and put forward countermeasures to further improve China's accounting standards.

Second, the internship content: 1. The meaning and function of accounting standards;

2. The current situation of accounting standards construction in China and the impact of new accounting standards on enterprises;

3. Study the problems existing in the formulation or implementation of specific accounting standards and analyze the reasons;

4. Countermeasures to further improve China's accounting standards.

Three. References: 1. All kinds of old and new accounting standards.

2. Relevant papers come from accounting journals, such as Shanghai Accounting, Accounting Newsletter, Accounting Monthly and Accounting Research.

Kj-09。 Reflections on the authenticity of accounting information

First, the purpose and requirements of internship: economic development needs true and complete accounting information. True accounting information is the basis of accounting work. At present, the phenomenon of accounting information distortion has become a major cancer that destroys the order of socialist market economy and harms people. Students should combine theoretical knowledge, define the authenticity of accounting information, analyze the factors that affect the authenticity of accounting information, and better understand the current situation of accounting information quality in Chinese enterprises through internship in a unit, and put forward some corresponding policies to control the distortion of accounting information.

Second, the internship content: 1. Define the authenticity and analyze the factors that affect the authenticity of accounting information;

2. Analysis of the current situation and causes of accounting information quality in Chinese enterprises: Study on the consequences of accounting information distortion;

3. Countermeasures to control accounting information distortion.

Three. References: 1. financial accounting

2. "Enterprise Accounting System"

3. Relevant provisions of China Securities Regulatory Commission on the contents and formats of accounting information disclosure of listed companies.

4. Relevant papers come from accounting journals, such as Shanghai Accounting, Accounting Newsletter, Accounting Monthly and Accounting Research.

Kj- 10。 Advantages and disadvantages of enterprise debt management

Practical purposes and requirements: there are advantages and disadvantages for enterprises to operate in debt. Through practical experience, practice and investigation, it is known that debt management is a financing strategy of enterprises. Taking micro-enterprises as the research object, this paper analyzes the advantages and disadvantages of debt management of enterprises and understands the composition of the optimal capital structure of enterprises.

Exercise content: 1. Understand and analyze the benefits of debt to enterprises;

2. Understand the disadvantages of debt to enterprises;

3. Understand the method of determining the optimal capital structure of enterprises.

References:

1. Hu et al., Cost Accounting, Tianjin, Nankai University Press, 2003.

2. Wang Qingcheng, Accounting for Government and Institutions, Beijing, Renmin University of China Press, 1998.

3. Hu et al., Cost Accounting, Beijing, Tsinghua University Publishing House, 2000.