Accounting Graduation Thesis 1 Analysis of Corporate Social Responsibility from the Perspective of Accounting
With the continuous improvement of people's quality of life and health awareness, people pay more and more attention to corporate social responsibility, especially the exposure of Shuanghui Clenbuterol incident, which has caused great panic among consumers about food safety.
Taking Shuanghui Group as an example, this paper puts forward some constructive suggestions on strengthening corporate social responsibility in view of the problems existing in its accounting information disclosure.
Keywords: accounting perspective; Shuanghui Group; Enterprise; social responsibility
China is in the initial stage of establishing corporate social responsibility. With the frequent exposure of food safety problems such as waste oil, lean meat, plasticizer exceeding the standard and poisoned ginger, people talk about food color change. In order to rebuild consumer confidence and stabilize social unrest, we must accelerate the pace of building corporate social responsibility and incorporate it into the long-term development strategy.
Under the background of economic globalization, corporate social responsibility greatly affects the economic benefits of enterprises, so it is necessary to re-plan the corporate governance structure, strengthen the internal constraints of enterprises, and comprehensively promote corporate charity, law, morality and economic responsibility.
Although in 2008, the State-owned Assets Supervision and Administration Commission (SASAC) proposed to encourage the disclosure of corporate social responsibility accounting information, because there is no uniform regulation, enterprises still publish accounting information in a voluntary form, so the phenomenon of lack of corporate integrity has not been well rectified, and at the same time, it has not assumed its due social responsibility.
Therefore, in order to strengthen the awareness of corporate social responsibility, we must take the disclosure of accounting information as the starting point, thus improving corporate integrity and promoting social moral construction.
Firstly, taking Shuanghui Group as an example, the accounting information disclosure of corporate social responsibility is analyzed.
(1) Main contents disclosed in the social responsibility report of Shuanghui Group
Shuanghui Group mainly discloses environmental protection, human resources and stakeholders in social responsibility. In this paper, the report data of 10 is selected to express, as shown in table 1:
(2) The deficiency of Shuanghui's social responsibility accounting disclosure.
1, the awareness of social responsibility needs to be strengthened.
As the leader of meat products industry, Shuanghui Group is ahead of the industry because of its strict production and inspection lines. However, with the increasingly fierce competition in the industry, in order to reduce costs and inspection procedures, Shuanghui Group has led to the flow of pork containing lean meat into the enterprise production line. The exposure of this incident not only seriously damaged the signboard, but also damaged the health of consumers.
There is no clear regulation on corporate social responsibility accounting disclosure in China, so corporate leaders and accountants have a weak sense of social responsibility, and may pay attention to the disclosure of social contributions in information disclosure, ignoring or deliberately concealing its harm to society.
2. Social responsibility report lacks audit links.
Because the social responsibility report is issued by the internal accounting personnel of the enterprise and has not been verified by the third party audit, there will be objections to the authenticity and accuracy of the published results.
Shuanghui Group's social responsibility report data from 2009 to 20 13 has not been audited and released by a third party, so the credibility is not high and the accounting report lacks practical utility value.
3. Insufficient external supervision.
In order to effectively strengthen corporate social responsibility awareness from the accounting perspective, it is not enough to rely on internal efforts, and it is necessary to rely on external supervision to regulate the operation of enterprises.
However, in the current form, environmental protection departments, consumer associations and consumers have not played a good role in supervision and management. At the same time, the relevant management departments are after the event, and only when the problems are exposed will they be investigated and rectified, so it will still bring serious harm to the society.
Secondly, consumers' awareness of rights protection in China is obviously not as good as that in foreign countries, which will also lead to the failure of enterprise leaders and relevant management departments to find problems in time, thus providing an opportunity for illegal business operations.
Second, the accounting perspective to strengthen corporate social responsibility recommendations
(1) Improve the awareness of corporate social responsibility information disclosure.
To enhance corporate social responsibility, we need to start from two aspects. First, enterprise managers should correctly understand the role of accounting information disclosure, so as to take the initiative to assume corresponding social responsibilities and standardize the normal operation of enterprises; Secondly, the society needs to establish a good atmosphere of public opinion supervision and pay more attention to corporate social responsibility, so as to create a healthy and vibrant consumer market.
(2) The disclosure of accounting information needs a third-party audit.
At present, the accounting corporate social responsibility report issued by Chinese enterprises is generally recognized by accountants and enterprises, but the third-party audit of visas has not been implemented, and its credibility is low due to the imperfect audit mechanism.
Therefore, it is necessary to strengthen the audit link, and independent accounting firms can be used as the third party to conduct special audits on various projects, especially the strict audit of corporate social responsibility reports, and express audit opinions on specific issues to improve social trust.
(3) Strengthen external supervision.
Relevant regulatory authorities should regularly or irregularly inspect the production lines of enterprises, strengthen the management of raw material sources and product sales channels of enterprises, and feed back the inspection results to enterprise managers and accountants in real time, so that they can register useful information and correct the shortcomings in operation in time.
At the same time, consumers should pay attention to protecting their legitimate rights and interests, reflect problems to enterprises and management departments in a timely manner, and effectively supervise corporate social responsibility.
Third, the conclusion
Nowadays, food safety, environmental pollution and other issues have increasingly become the focus of social attention. Strengthening corporate social responsibility and establishing corporate integrity are conducive to re-establishing consumer confidence and establishing a corporate social responsibility accounting information disclosure system in line with China's national conditions, which is of great significance to China's social stability and long-term development.
Accounting Graduation Thesis 2 Discussion on Enterprise Accounting Integrity
Abstract: With the continuous improvement of market economy and the strengthening of economic globalization, people pay more and more attention to financial information.
Since the establishment of Shanghai and Shenzhen stock markets in the early 1990s, with the development of the stock markets, financial fraud has been increasing.
The distortion of financial information of these companies not only seriously destroys the market economic order and harms the public interests, but also hinders the construction of a harmonious society and a credible society. How to take effective measures to continuously improve accounting credibility, cultivate accounting integrity, standardize accounting professional ethics and improve the quality of financial information is particularly important under the new situation. Based on the in-depth analysis of the reasons for the lack of accounting integrity, this paper puts forward some measures to improve the accounting integrity of enterprises, hoping to provide some new ideas for solving this problem.
Keywords: accounting integrity, financial fraud, integrity crisis
With the development of economy, the phenomenon of accounting fraud and accounting fraud has become very prominent, and the problem of accounting integrity has become the focus of attention and has evolved into a serious social problem. The problem of lack of good faith has always existed in our life, from Qiongminyuan, Yinguangsha and Lantian in China to Enron and WorldCom in the United States, all of them have fallen into business difficulties due to the exposure of financial fraud. The lack of accounting integrity has seriously damaged the interests of investors, destroyed the social and economic order and hindered the healthy development of the economy. Accelerating the construction of accounting credit system and creating a good credit environment has become a major social problem to be solved urgently in all countries of the world.
First, the status of China's accounting integrity
In China, since the establishment of Shanghai Stock Exchange and Shenzhen Stock Exchange in the early 1990s, China stock market has developed rapidly from scratch. At the same time, the accounting information disclosure system has been gradually established and developed. However, the present situation of information disclosure in China is not optimistic. Since the establishment of the two stock exchanges, the financial fraud of listed companies in China has never stopped. Financial fraud cases are similar, all of which use false accounting information to seek personal gain for individuals or small groups, which not only makes banks suffer bad loans losses, but also makes investors suffer investment losses, which seriously threatens the stable development of the economy.
Its specific performance can be summarized as follows:
1, accounting work is chaotic and accounting basis is not standardized.
The main performance is not in accordance with the standard operating procedures for accounting; Ignoring the national financial laws and regulations, not reflecting and supervising the business activities of enterprises according to the financial system, and blindly obeying the leadership of the unit.
2. Accounting information is seriously distorted, and accounting is untrue and incomplete.
The main manifestations are concealing income, spreading costs and expenses indiscriminately, fabricating false financial statements and using false special invoices for value-added tax. , leading to untrue and incomplete accounting and serious distortion of accounting information.
3. Accountants have low professional ethics and resort to deceit at will.
Mainly manifested in the following aspects: some accountants do not strive for progress, lack professional ethics and professionalism, work subjectively and casually, do not handle economic business strictly according to the system, blindly obey orders from superiors, fail to reflect and supervise the daily economic activities of enterprises according to accounting requirements, and also violate the provisions of accounting professional ethics of honesty, trustworthiness, objectivity and impartiality, and adherence to standards.
Second, the causes of accounting integrity problems
1, accounting personnel are not independent.
According to the Accounting Law, accountants in China actually have dual identities. They should not only safeguard the interests of enterprises, but also supervise the financial revenue and expenditure of enterprises on behalf of the state and investors. However, in practice, whether accountants can work in the enterprise for a long time depends mainly on the person in charge of the enterprise besides their own factors. The salary, bonus and welfare of accounting personnel should be decided by the company manager and other responsible persons, and major personnel issues such as appointment, removal, transfer, dismissal or dismissal of accounting personnel are also in the hands of these people. In this reality, accountants can only be responsible for the daily work of enterprises and managers, and conduct accounting according to the will of enterprises.
2. The internal supervision mechanism is not perfect, and the accounting behavior lacks transparency.
Although some enterprises have established relevant internal control systems, they are just a mere formality and cannot be implemented, so they cannot play the supervisory role of internal control. Moreover, with the increase of economic business volume, the forms of accounting fraud are more diversified and complicated, and the means of accounting fraud are more hidden. If an effective and perfect internal control system cannot be established, preventing fraud will become nonsense.
3. Accountants have a weak sense of professional ethics.
Accountants have a weak sense of professional ethics and are easily tempted by external economic interests and make a series of behaviors that violate accounting standards. For example, in order to attract more investors, accountants of listed companies deliberately confuse capital expenditure with revenue expenditure, classify revenue expenditure as capital expenditure, or deliberately inflate costs and reduce profits under the pressure of company management, so as to achieve the purpose of tax evasion.
4. Law enforcement is not strict and punishment is not strong, which leads to frequent accounting dishonesty.
Although the existing laws and regulations provide punishment basis for some acts of dishonesty, they cannot cover all acts of dishonesty, which makes credit activities lack strong legal support. According to the current laws and regulations, listed companies will often be punished by administrative sanctions or fines, and very few people will be punished by criminal penalties. However, compared with the illegal interests sought by the real major shareholders, the amount of the fine is only nine Niu Yi points, which can not play a role in cracking down and warning.
Third, measures to improve corporate accounting integrity
There are many reasons for the lack of accounting integrity, and various means must be used to control the lack of accounting integrity.
1. Strengthen the internal audit of the unit to prevent accounting fraud.
As a supplementary supervision mechanism of internal control system, internal audit is of great significance to prevent accounting fraud. Internal audit, as the supervision organization of enterprise internal economy, should demonstrate the applicability, operability and operation results of enterprise internal control system from an independent and objective perspective, reveal and evaluate the operation efficiency and performance of functional departments, discover and reflect the loopholes, blind spots and blind spots of internal control system, and then identify whether the enterprise control environment and accounting system are operating normally in time and objectively, so as to protect the safety of enterprise assets and check the authenticity and accuracy of accounting information more effectively.
And through the feedback to the top management of the unit, help decision makers find the weak links in internal control and enterprise management, and make suggestions to enterprise managers to help curb fraud.
2. Improve accounting transparency and eliminate information asymmetry.
The separation of ownership and management rights of modern enterprises will inevitably lead to the asymmetry of understanding of financial information between providers and users of financial reports. External users who are at a disadvantage in information are very likely to be misled, especially investors may even have distrust of the capital market, thus affecting the enthusiasm of investment. Therefore, improving the transparency of accounting information has become the key to solve all problems, and accounting standards, as a legal and institutional arrangement to prevent false financial reports and market economic recession, are very important to meet the accounting information needed by investors to obtain investment and maintain the healthy and orderly development of China's capital market.
Therefore, accounting standards should be improved.
3. Strengthen accounting professional ethics and professional quality education.
The market economy requires the construction of a professional ethics order with honesty as the purpose, so that professional ethics can enhance the overall interests of society, which is conducive to the profit-seeking activities of rational and self-disciplined stakeholders rather than simple restrictions. Therefore, in the important period of China's current economic system transformation from planned economy to market economy, we should and must vigorously strengthen the education of accounting professional ethics and professional quality, improve the professional ethics level of accounting personnel, reshape the concept of integrity, establish moral constraints to ensure the benign operation of enterprises, and make the behavior of accounting personnel meet the requirements of socially recognized accounting standards and accounting professional ethics.
Strengthen the cultivation of one's own integrity concept, establish a good integrity moral concept, realize that integrity and professional ethics are the foundation of survival and development, and turn them into conscious behaviors in work practice.
4, through legislation, increase penalties.
Law enforcement in China is often influenced not only by old ideas, but also by local forces and administrative power. Due to insufficient inspection and punishment, many false accounting information has not been fully exposed. In China stock market, fraud can be written off as long as a fine is paid. Compared with minor punishment, the huge profits of enterprises are more attractive. Therefore, the relevant departments should increase the punishment. If accounting fraud is found and the amount is large, bankruptcy liquidation can be forced. In this way, those enterprises that want to take risks will somewhat restrain their behavior.
5. Cultivate the industry integrity culture and establish a social education system.
The market economy is also an honest economy in essence, and the normal operation of the market economy needs the integrity of the whole society to guarantee it. Therefore, it is an important task for the current accounting industry to strengthen accounting professional ethics education, vigorously cultivate accounting integrity culture and actively create a social atmosphere conducive to the construction of industry integrity.
In this work, the accounting society can carry out some activities that are conducive to cultivating the integrity of the accounting industry, commend advanced elements, organize the assessment and examination of accounting personnel's professional ethics, evaluate and score the ethical behavior of accounting personnel, and combine the registration and annual inspection of accounting qualification certificates with the examination of accounting professional ethics. Only in this way can we really create a good atmosphere for everyone to abide by professional ethics, which is conducive to the economic development and take-off of China.
In addition, we should vigorously advocate honesty in society, incorporate honesty as a subject into teaching materials, and conduct extensive education so that every member of society can form a deep-rooted consciousness and truly understand that "a gentleman loves money in a proper way" and "ill-gotten wealth harms others".
Accounting major in higher vocational colleges pays attention to practical training and requires less in-depth study of theoretical knowledge, so accounting major students in higher vocational colleges are not suitable for academic graduation thesis writing. This paper analyzes the present situation and reasons of graduation thesis of accounting major in higher vocational colleges from many angles, and discusses the form of replacing graduation thesis with large-scale internship to make it more in line with the training goal of accounting major students in higher vocational colleges.
First, the existing practical problems
First, the quality of the paper is poor. It is difficult for higher vocational students' graduation thesis to meet the corresponding requirements in topic selection, conception and language expression. At present, there are two situations in students' graduation thesis: one is that the thesis is impeccable and the theory is profound. After the first draft of the paper was handed in, the tutor was embarrassed because the article was almost perfect and basically did not need to be revised and improved. Obviously, this kind of paper is quoted directly from the whole paragraph or even the whole article. The other is that the level of the paper is chaotic, the primary and secondary are reversed and the sentences are unreasonable. This kind of paper often annoys the instructor endlessly, because most of the articles are pieced together, pasted or grafted, with chaotic structure and lack of science and logic. After careful review, the instructor made great efforts to put forward suggestions for revision. As a result, students often turn a blind eye and ignore it. They immediately change the topic and start a new paper, which is either perfect or disorganized.
Second, writing is a mere formality. The purpose of graduation thesis writing is to train students to comprehensively apply the basic theories, basic knowledge and basic skills they have learned, and to broaden, deepen and sublimate in the process of graduation thesis research and writing. On the basis of mastering the basic methods of scientific research in disciplines and specialties, under the guidance of teachers, we independently carry out investigation, data collection, analysis and synthesis, reasoning and systematic expression to improve and train students' thinking ability, language expression ability, writing ability, innovative consciousness and problem-solving ability. At present, the graduation thesis writing of accounting major in higher vocational colleges has gradually become a mere formality in many higher vocational colleges, losing the teaching purpose of obtaining basic training in scientific research through thesis writing. In the minds of most students, writing papers is purely to cope with errands. No matter how well the thesis is done, schools and teachers will not fail or graduate because of poor writing and poor defense. In the process of thesis writing, students' perfunctory attitude makes them not follow the general rules and requirements of thesis writing at all, can't conduct investigation, research, analysis and demonstration in a down-to-earth and serious way, don't strictly follow the writing process, and often procrastinate again and again, and finally hand in a thesis at will. Based on various factors, some higher vocational colleges can only lower the relevant standards of graduation thesis again and again.
Second, the main reason analysis
First of all, the focus of talent training objectives has changed. General higher education in China is generally divided into junior college education, undergraduate education and postgraduate education. Higher vocational education belongs to specialized education and is an important part of higher education. Over the years, the development of higher vocational education has basically followed the path of undergraduate education, and its talent training objectives, training mode and teaching system are similar to those of undergraduate education. As a result of three-year education and training, students are neither theoretical, academic, research-oriented nor engineering-oriented talents, and the talent training mode is in an embarrassing situation. The key to solve this problem is to establish a talent training goal that is different from undergraduate courses and has its own characteristics. The academic and professional differences between undergraduate education and higher vocational education determine their differences in talent training objectives: undergraduate education aims to cultivate "generalists" with broad caliber and strong foundation; Higher vocational education is based on cultivating high-quality, high-skilled and innovative professionals who meet the needs of production, construction, management and service. Its training goal should have a clear career orientation, and its fundamental task is to train "applied professionals". A "generalist" with a strong foundation may go to universities and research institutes to engage in academic and research work after graduation. Graduates at this level need basic scientific research training, that is, the graduation link of undergraduate education must include graduation thesis, in order to improve the ability of comprehensively applying what they have learned, analyzing and solving problems independently, and ensure the realization of the training goal of this educational level. After graduation, the career orientation is "applied talents", and they will directly enter their respective professional posts. For example, higher vocational accounting major is more suitable for small and medium-sized enterprises and above, and can be competent for the practical work of accounting supervisor and below. It can be seen that the necessity and rationality of setting accounting graduation thesis in higher vocational colleges need to be re-examined and studied under the new round of talent training objectives. After all, higher vocational education is no longer a "compressed version" of undergraduate education. The fundamental differences in personnel training objectives determine that they should have their own emphasis and characteristics in the future training mode.
Second, the shaping of knowledge and ability structure has changed. The difference in training objectives determines that there is a significant difference between undergraduate education and higher vocational education: the undergraduate talent training model emphasizes the importance of disciplines and pays attention to the breadth of theoretical basis and the systematic and profound professional theory. The specialty setting embodies the discipline, the course content pays attention to theory, and the teaching process highlights research. The knowledge and ability system of undergraduate education presents a vertical framework, emphasizing the integration of courses, the integrity of disciplines and the transmission of comprehensive and interdisciplinary knowledge. Paying more attention to the questions of "what" and "why" and focusing on the category of understanding the world is the unity of a relatively complete theoretical system and a relatively incomplete practical system. The training mode of higher vocational talents aims at meeting social needs, requiring moderate theoretical knowledge, strong technical application ability and relatively skilled skills. The knowledge and ability structure of higher vocational education presents a horizontal professional post module, emphasizing post business knowledge and practical operation skills, and the theory is based on "sufficiency" and "practicality". Focusing on "what to do" and "how to do it" and focusing on the category of transforming the world is the unity of a relatively complete practical system and a relatively incomplete theoretical system.
Higher vocational colleges should first help students develop good professional ethics, and then make them have professional skills to meet the needs of employment, promote their sustainable development and improve their lifelong learning ability. In the process of talent training, we must emphasize the shaping of professional post ability, learning and problem-solving ability and social adaptability. The trained accounting graduates should be able to adapt to the basic accounting work quickly, with short transition period or adaptation period and high accounting operation skills. After 3-5 years of practical study, assistant accountants can grow into accountants, unit accounting directors, unit audit backbones, certified public accountants and so on. The structure of students' knowledge, ability and quality focuses on technical application ability, emphasizing the improvement of professional comprehensive quality. When constructing teaching content and curriculum system, we should focus on the theme of "application" and constantly increase the proportion of practical teaching links, which is generally maintained at around 50%. In order to effectively realize the combination of work and study, it is necessary to continuously strengthen the combination of schools and employers, teachers and students and the working process, and the combination of "doing, learning and teaching". After three years' study, higher vocational students do not have the profound and extensive professional theoretical knowledge as undergraduates, and their theoretical research and development ability in the early stage is relatively lacking, so it is difficult to conduct in-depth and systematic research and discussion on academic viewpoints, academic schools and subject knowledge in a certain field. However, higher vocational students have transformed their theoretical knowledge, improved their application ability, and rapidly improved the accuracy and proficiency of post operation skills, thus shortening the gap with specific post practice requirements and better meeting the social demand for high-quality and high-skilled professionals. The transformation of talent training mode shows that higher vocational education and undergraduate education are not the same as before.
Third, the basic ideas of reform and innovation
Graduation is an important teaching link to achieve the training goal, and the graduation link of higher vocational students should fully reflect the characteristics of professionalism, sociality and openness. In view of the common objective problems in graduation thesis practice, it is suggested that the reform and innovation mode of graduation thesis, that is, the updated form of graduation design and graduation investigation, should be introduced as soon as possible, so as to comprehensively measure the teaching quality of higher vocational education and test the training goal of "applied talents". Because graduation design and graduation investigation are more in line with the needs of the new round of talent training objectives in higher vocational colleges, their implementation process and results are more practical. Moreover, graduation design and graduation investigation directly come from students' graduation practice, which is objective and operable. Through practice, students have a personal experience, and can integrate what they have seen, heard and learned into the whole graduation design and graduation research, thus truly reflecting the effectiveness of their ability formation, possession and application in all aspects.
First, the graduation design is appropriate, objective and practical, showing personalized characteristics. Graduation design is a continuation of graduation practice, and its purpose is to test students' accounting ability, application ability of computer and financial software, accounting professional judgment ability, social adaptability and so on. Around this goal, students should be divided into several groups according to their practice fields on the basis of their own practice. Each group randomly extracts the initial accounting data of the first period from the practice unit (not limited to specific industries and enterprise types) and obtains the copy data of the original vouchers of the current economic business of the unit (the total business volume of the original unit is not copied, and the types and quantity of economic business can be adjusted appropriately), from the examination of the original vouchers to the preparation of accounting statements. In the course of operation, team members must have one person and one post, and perform their respective duties. They can undertake their own work according to cashier, inventory, cost, fixed assets, current accounts, voucher preparation and general ledger. , and cooperate to complete the whole process task. In addition to manual accounting, each group must be computerized at the same time, and the computerized posts can be arranged according to the manual accounting posts in the group, which not only achieves the purpose of synchronous operation of manual accounting and computerization, but also solves the problem that students don't know enough about computerized posts, which is helpful for teachers to judge the consistency of manual accounting and computerization in each group. In the process of graduation design, each team member must communicate and coordinate with the accountants and related personnel of the internship unit in the spirit of teamwork. After the information collection is completed, the team still needs sincere unity, proper organization, clear division of labor and full cooperation. Differentiated graduation design, which comes from different enterprise data, can fully reflect the real level of students' job operation skills and help students find the gap of their professional ability further. It is also a comprehensive and on-site training before employment. Real accounting scenes and accounting data of enterprises are effective opportunities to complete graduation design. It is a further expansion and deepening on the basis of students' internship experience, and has the characteristics of pertinence, comprehensiveness and applicability. Through the graduation project, we can comprehensively examine the solidity of students' basic accounting skills, the proficiency of financial software operation, the accuracy of making professional judgments on uncertain economic matters, the credibility of professional ethics, the integration of relevant knowledge and ability in practical work, the extension of future sustainable learning ability and so on.
Second, graduation research emphasizes the difference between people and advocates doing what one can. Graduation research focuses on cultivating students' innovative ability and the ability to analyze and solve practical problems. After graduation internship, students are familiar with the organization and management, production and operation, business process and capital operation of the internship unit. After a period of practice, students not only increased their knowledge and exercised their ability, but also enriched their experience and inspired their thinking. In practice, students will compare what they have learned with the actual work situation, thus stimulating their interest in deep thinking, which has built a good platform for the development of special research. Secondly, the implementation of field research is flexible. Different students can choose the practical problems of different enterprises to explore and study within their own professional knowledge and ability, and the topics are completely different from person to person and according to their abilities. Furthermore, the object of graduation research is targeted. The research topic determined by students is related to a specific enterprise in a specific environment. Finally, the content of graduation research is systematic. Each special investigation has gone through relevant steps such as understanding background information, asking questions, analyzing problems and solving problems. In this research process, students may need to comprehensively apply multidisciplinary knowledge and various operational skills to systematically analyze, demonstrate and explain. Considering the differences of students' professional knowledge and ability structure, the setting of special research projects must be objective, universal and extensive; It is professional, multi-level and difficult. It can cover all levels of enterprises, including enterprise production and operation activities and financing methods, enterprise accounting treatment and evaluation, generation and treatment of major financial matters, calculation and analysis of enterprise product costs, enterprise tax declaration and tax planning, analysis and utilization of enterprise accounting information, enterprise production and operation methods and business planning, enterprise internal control system and evaluation, etc. Students can make choices according to their abilities and their objective environment. After the investigation report is submitted as required, it must pass the final evaluation of the investigation and evaluation system to help students analyze their investigation results more objectively and understand the shortcomings and defects. First of all, students need to have in-depth and detailed exchanges with their tutors on related research issues, and then students should first evaluate the research report themselves; Secondly, mutual evaluation among team members; Finally, it is to guide teachers to comprehensively evaluate their own integration theory and practical skills. Through systematic special investigation, the comprehensive professional quality of students will be further extended.
Higher vocational education is developing from the original "quantity scale type" to "connotation quality type". The quality of accounting education in higher vocational colleges is directly related to the ability of future accounting talents and the quality of the whole accounting work. Therefore, we must explore effective ways of accounting teaching reform in higher vocational colleges as soon as possible, especially the teaching reform of graduation practice. This is the last step for us to send high-quality qualified talents to the society, and it plays an extremely important role in improving the overall teaching quality and ensuring the meeting of social needs.