I. Accounting (including accounting theory, financial accounting, cost accounting and asset appraisal)

1, Research on Financial Derivatives

2. The whitewashing of financial statements and its prevention.

3. Talking about the prevention of accounting fraud.

4. Thinking about accounting integrity.

5. Talking about accounting professional ethics.

6. On internationalization and nationalization of accounting.

7. On the applicability and practical application of conservatism principle in China's listed companies.

8. On the application of the principle that substance is more important than form.

9. Coordination of relevance and reliability of accounting information

10, some financial problems of enterprise bankruptcy

1 1. Research on Fair Value Measurement of Financial Accounting

12, on the improvement of financial reporting

13, information disclosure of enterprise branches

14, Research on Accounting Information Disclosure in China Stock Market

15, Research on Corporate Governance Structure and Accounting Information Quality of Listed Companies

16, on disclosure of internal control information of listed companies.

17, Research on Accounting Problems of Enterprise Consolidated Statements

18, discussion on accounting information disclosure system of small and medium-sized enterprises in China

19, cash flow statement and its analysis

20. Research on foreign currency statement conversion method

2 1, some theoretical discussions on consolidated statements

22. Application of Value-added Table in China.

23. Research on Interim Reports of Listed Companies

24, the current financial reporting model challenges and reform countermeasures.

25, off-balance sheet financing accounting research.

26, the limitations of the current financial report and its reform

27. Discussion on asset impairment accounting

28, earnings management research

29, corporate debt restructuring research.

30. Discussion on some problems of network accounting.

3 1, on green accounting

32. Research on some problems of environmental accounting.

33. Responsibility accounting under the modern enterprise system

34. Humanistic management thought ―― Several problems of human resource accounting.

35. On human resource accounting under the condition of knowledge economy.

36. Research on some problems of comprehensive income model

37. Research on accounting problems in enterprise assets reorganization.

38. The application of activity-based costing in China enterprises.

39. Research on Several Issues of Strategic Cost Management

40. Formulation and application of internal settlement price

4 1, Transfer Pricing of Multinational Corporations

42. Problems in accounting of enterprise groups in China.

43. The application and development of responsibility cost accounting in enterprises

44. On accounting supervision

45, accounting personnel management system research.

46, the value evaluation of high-tech enterprises

47, the enterprise asset restructuring in the value evaluation

48, thinking about some problems in the overall evaluation of enterprises.

49, the impact of the new accounting system on enterprises

50. Enterprise accounting system innovation

5 1, the challenges faced by accounting after China's entry into WTO

52, economic added value-a new indicator of enterprise performance evaluation.

53. Comparison of new and old debt restructuring standards and their impact on enterprises.

54, intangible assets accounting research.

55. The influence of Sabinas-Oxley Act on accounting in China.

56. Review and reflection on the concept of assets.

57. Comparative analysis of normative accounting research and empirical accounting research

58. On Accounting Policy and Its Choice

59. Discussion on some financial accounting problems of virtual enterprises.

60. Discussion on the accounting of intangible assets under the knowledge economy.

6 1, two-way empirical accounting theory and its application in China

Two. Financial management (including financial management and management accounting)

1, Discussion on MBO

2. The impact of MBO on financial and information disclosure.

3. leveraged buyout.

4. Analysis and prevention of financial risks

5. Portfolio theory and financial risk prevention.

6. Agency theory and financial supervision

7. Financial market and enterprise financing

8. Financing channels of enterprises under market economy conditions

9. Comparison of financing structure between Chinese and Western enterprises

10, on China's financial leasing

1 1, research on enterprise performance evaluation index

12, Research on Optimization of Enterprise Capital Structure

13, research on earnings quality of listed companies

14, research on debt management related issues

15, research on dividend distribution policy

16. Analysis of financial effects of enterprise mergers and acquisitions

17, Research on the Independence of Independent Directors

18, enterprise financial management in the era of knowledge economy

19, the choice of financial objectives of modern enterprises

20. Problems and countermeasures in financial management of small and medium-sized enterprises

2 1, SME financing research

22. China private enterprise financing mode-listed company M&A.

23. Research on debt-to-equity swap.

24, the company's financial strategy research

25, the financial company business strategy research.

26. Some thoughts on capital management

27, venture capital operation and management

28, about the operation mechanism of venture capital.

29. Research on financial problems in enterprise asset reorganization.

30. Research on management accounting of asset reorganization.

3 1, financial decisions in enterprise mergers and acquisitions

32. Research on financing and payment methods of enterprise mergers and acquisitions.

33. Strategic (institutional) investors and corporate governance

34. Research on stock options.

35. Research on governance structure and financing of listed companies in China.

36. Ownership structure and corporate governance

37. Research on international tax planning

38. Tax planning for transnational operations of enterprises.

39, tax planning and enterprise financial management

40. Problems and countermeasures in the application of management accounting in Chinese enterprises.

Third, auditing.

1, Reflections on the Trust Crisis of Certified Public Accountants

2. Research on CPA's audit quality management system.

3. On the Total Quality Management of Accounting Firms

4. Research on audit risk control of certified public accountants.

5. Research on enterprise internal control system.

6. Research on the development trend of modern enterprise internal audit.

7. Audit quality control

8. On the related party relationship and its transaction audit.

9, China's internal audit problems and countermeasures

On the importance and risk of auditing.

1 1, on audit risk prevention

12, Performance Audit of China

13, the influence of Sabinas-Oxley Act on auditing in China.

14, the relationship between audit quality and audit responsibility

15, economic benefit audit

Internal audit and risk management

17, China computerized audit and countermeasure analysis.

18, on China's civil audit responsibility

19, on audit sampling

20. On the independence of internal audit

2 1, on the audit of maintaining and increasing the value of state-owned assets

22. On the construction of internal audit system of enterprise groups.

Four, accounting computerization class

1, on the application of electronic computer in audit

2, computerized system audit

3. Experiences of enterprises in implementing computerized accounting.

4. The application of computer in management accounting.

5. Talking about the development of accounting software.

6. Problems and countermeasures of current accounting computerization.

7. Research on the interface between computerized accounting software and database.

8. Problems and countermeasures in the implementation of computerized accounting software in China

9. Comparative study of Chinese and foreign accounting computerization software

10, organizational control in computerized accounting system

1 1. Research on the new characteristics of internal control under computerized accounting system.

12, Discussion on the Problems in the Development and Implementation of Commercial Computerized Software

Research on standardization in accounting software development.

14, research on the present situation and development direction of accounting software in China

15, the influence of accounting computerization practice on accounting work and its countermeasures

16, Problems and Investigation of China Computerized Accounting Software Market

17, the design of accounting subjects in the general accounting processing system

18, on how to prevent account cross in accounting software development.

19. Conception of establishing computerized management accounting system

20. Comparative study of computerized accounting system and manual accounting system.

2 1, research on accounting post design after accounting computerization

22. Thoughts on the theoretical system of accounting computerization in China.

23. Talking about the problems and solutions in the use of computerized accounting software.

24, the application of computer network system in management

25. Research on the present situation of accounting computerization in our province.

26. Discussion on some problems in accounting computerization audit.

27, the combination of computerized accounting software and database application

28. Several typical cases of internal control of accounting computerization?

29. Some views on the theory and practical application of accounting computerization.

30, accounting computerization and manual system parallel application experience.

Application and Experience of 3 1 and Foxpro in Accounting Work

Methods of selecting topics for accounting graduation thesis

First of all, write your own familiar fields to ensure the smooth writing process of the whole graduation thesis.

Undergraduate study involves all aspects of accounting. Not everyone can fully grasp this knowledge, and everyone's in-depth fields and branches are different, so the topic selection of accounting graduation thesis is different. Everyone should choose the topic of graduation thesis in his familiar field. Some students are familiar with China accounting standards, so they choose the topic of China accounting standards; Some students prefer financial management, and it is also very good to make a paper on financial management in combination with the characteristics of accounting; Some students are good at auditing, so they will write papers on auditing.

The reason why we should choose the topic of our accounting graduation thesis in our familiar field is because we have invested a lot of effort and energy in this field and we have more information. The information at hand is comprehensive, detailed and valuable, and even sometimes we can find the key information directly by memory without looking up the information. Under such circumstances, it will be easier for everyone to write their graduation thesis, and even if they encounter problems, they can quickly find directions and solutions.

Secondly, don't use ready-made topics completely to ensure the flexibility of your graduation thesis writing.

No matter teachers in the college, online or among classmates, they will provide or share some accounting graduation thesis topics. Are these topics useful? Useful, but not very useful. On the one hand, they can give you some ideas when you have no idea about the topic of your graduation thesis; On the other hand, if you write completely according to one of these topics, you will be very passive, unable to make a decision, or even unable to write what you want, but you must write what you don't want, which is not flexible enough.

A better way is to combine the topics given by others with your familiar fields and modify them into your own topics. The specific method is probably to find a suitable idea according to the topic provided by others, then put forward your own topic according to this topic, and finally determine the topic of the graduation thesis to be written. In doing so, I adopted other people's suggestions, and I can take care of my writing flexibility and arrange my writing content independently.

Finally, use "small" topics as much as possible to ensure that the graduation thesis is written efficiently and deeply.

Many people have a feeling that the smaller the topic, the easier it is to write, while the big topic is not only time-consuming and laborious, but also probably not well written for various reasons, which is reflected in the lack of in-depth writing, lack of information and facts support, and so on. In the undergraduate stage, the topic selection of accounting graduation thesis can learn from the above practice, make the topic smaller, and choose your own graduation thesis topic from a specific point as far as possible.

Therefore, you can put reasonable energy into the title of this paper and write this paper in depth within a limited time. In this way, it is more likely to write an excellent accounting graduation thesis.

In a word, there is nothing special about the topic selection method of accounting graduation thesis. On the basis of consulting other people's suggestions, combining with your own specialties or professional fields, starting from a relatively small starting point, it is easier to find a suitable topic for your graduation thesis, and it is easier for you to successfully complete the writing of your accounting graduation thesis and the subsequent defense.

Topic selection skills of accounting graduation thesis

Generally, when writing a thesis after graduation, a tutor will be arranged. First of all, you should discuss with your tutor and ask him what he wants from you.

Then according to the tutor's suggestion, think about the professional knowledge you have learned, and whether there are modules that meet the requirements and are familiar to you.

If the tutor lets him set the direction, think about what he has learned. If there is anything he is good at, he can rely on it more.

Furthermore, you can consider the future employment direction, and you can think more about the employment direction, which will help you find a job in the future.

If you are not inspired, go to the paper network to read other people's papers, and read more papers to find feelings.

Newspapers can choose a small range, not a large one. A small scope can better cut into the theme and avoid being too broad.

Model essay on accounting graduation thesis

Executive summary:

With the extensive application of accounting computerization in accounting work, the traditional manual audit work has been impacted, and it is urgent to make corresponding changes, supplements and improvements to the existing audit work. How to adapt to the new situation, ensure the scientific and reasonable audit methods, ensure the authenticity and reliability of accounting information, and do a good job in computerized audit has become the focus of current audit work. Based on the present situation of audit work in China, the author puts forward his own views on how to do well the audit work in order to help the audit work in China.

Key words:

Computerized audit and audit trail

In the 20th century, mankind has entered the information society in an all-round way. With the extensive application of accounting computerization in enterprise accounting, it has had a great impact on traditional accounting theory and practice. Because there are great differences between computerized accounting and manual accounting in accounting basis and accounting methods, the traditional manual audit is very unsuitable under the new conditions, and the existing audit work urgently needs to be changed, supplemented and improved accordingly. At present, there are still some problems in the audit work under the condition of computerized accounting. In order to promote the smooth development of computerized audit in China, the author makes a superficial discussion on how to do a good job in auditing.

First, the impact of the application of computerized accounting on audit work

(a) The impact of changes in storage media on audit trail

Under the condition of manual bookkeeping, the original vouchers, bookkeeping vouchers, various account books and prepared accounting statements are all stored in paper form, and the audit trail is paper account books. Auditors can obtain audit information by consulting these paper materials and combining their own experience and judgment. In the computerized accounting system, the accounting process is completed by the computer, and the accounting information is stored in the magnetic medium, leaving only invisible clues. For those who have been conducting manual audit for a long time, the audit methods used in the past can no longer meet the requirements of the existing audit work. Although they are very familiar with the thinking of audit methods, they have no idea about the complex accounting functions and different operating interfaces provided by financial software. Faced with this situation, it will naturally affect their normal work such as finding loopholes, exposing contradictions, checking mistakes and preventing fraud, and obtaining evidence.

(B) the impact of financial software efficiency on audit methods

The application of computerized accounting has brought high efficiency to accounting work. It takes many days to complete the work of checking, bookkeeping, closing and preparing reports under the original manual conditions, and the accuracy of the calculation results is not very high. After computerization, all these tasks can be completed in a few minutes, and the efficiency and accuracy of the work are unimaginable. Under this accounting condition, on the one hand, if manual auditing is continued, it will be more and more difficult to meet the national requirements for accurate, timely and comprehensive auditing due to the limitations and inefficiency of its operation technology; On the other hand, due to the realization of computerized accounting, accountants can make substantial adjustments to the account books in a very short time, and they can leave no trace. Therefore, how to ensure the authenticity of audit results, the timeliness of audit work, and what kind of audit methods and means to use for auditing have become issues that auditors seriously consider.

(C) the impact of the application of computerized accounting on the audit content

After the implementation of computerized accounting, the object of audit is no longer the manually processed accounting data, but the computerized accounting system. On the one hand, whether the accounting software used by the unit meets the requirements of relevant departments and whether the accounting information provided can meet the requirements of accounting information users. Secondly, whether the quality of accounting software program meets the timeliness, correctness and reliability of data processing and control, and whether the software program has the ability of error correction and fault tolerance. Whether the accounting information finally provided is true, correct and reliable. According to the above analysis, we say that the audit content mainly includes the evaluation of accounting software used by the unit, the audit of accounting computerization accounting system program and the audit of accounting data of accounting computerization system.

(d) The technical impact of computerized accounting on auditors' quality requirements

Because the environment of computerized information system is more complicated than manual information system, the technical requirements are higher, and the content and scope of audit are broader and more complicated. Under the traditional manual audit, most of the people engaged in audit work are professionals with rich accounting knowledge and audit methods. However, in the face of computerized accounting, auditors are required not only to have certain analysis, judgment and expression skills, but also to have a certain understanding of computerized accounting system, and to have a deep understanding and grasp of its input and output control, data processing process and possible fraud. However, at present, in China's audit work, due to the relatively backward theoretical and practical research of computerized audit and the lack of compound audit talents, auditors can not adapt to the data stored in magnetic media, and it is difficult to carry out effective computerized audit. Therefore, it is urgent to improve the comprehensive quality of auditors.

Second, do a good job in accounting computerization and auditing.

After the implementation of computerized accounting, many problems have been brought to the audit work. From the above analysis of various problems, we can see that the application of accounting computerization has had a great impact on audit clues, audit contents and audit methods, which requires us to seriously analyze the problems and think about ways and methods to solve these problems.

(A) to strengthen the accounting computerization before, during and after the audit.

In the past, under the condition of manual accounting, auditing often paid more attention to the post-audit work. With the extensive development of accounting computerization, in order to ensure the authenticity and reliability of audit work under the condition of accounting computerization, audit work should be changed from ex post audit to ex post audit and in-process audit.

1. Pre-audit of computerized accounting system

Before the implementation of computerized accounting in this unit, we should first review the applicability of the accounting system software adopted by this unit and whether the accounting and management functions provided by the software meet the requirements of this unit for providing accounting information. For self-developed accounting software, auditors should participate in the design, review and acceptance of information systems. In view of the natural disappearance of audit visual clues, it is emphasized that audit control points should be set in the process of accounting data processing, and the clues needed for audit should be automatically recorded by computers. The legitimacy, safety and reliability of the accounting software system used by the unit are guaranteed through prior audit, and the auditability should be paid attention to in the whole system evaluation process.

2, accounting computerization system audit, after the audit.

After accounting computerization is applied to accounting work, in order to ensure the correctness of the calculated accounting data, attention should be paid to the data processing program of accounting information system software, the setting of automatic transfer formula and the definition of accounting statement formula, so as to prevent accounting units from maliciously tampering with the system program. Of course, we should also do a good job in the post-audit of the accounting computerization process, and use the accounting function provided by the software to test the consistency and substance of the calculation results of the accounting computerization system to ensure the authenticity and reliability of accounting data, and then ensure the correctness of the audit work.

(B) to adapt to the new situation, the implementation of computerized audit work.

From 65438 to 0979, computerized accounting was introduced into China, which experienced three stages: slow development, spontaneous development and steady development. The research and development of computerized accounting software has achieved good results. Due to the lack of understanding of the advantages of computerized audit, computerized audit started late and the research was relatively backward. In order to adapt to the new situation of accounting computerization and improve audit efficiency, we should learn from the practical experience of implementing accounting computerization, attach importance to the development and research of audit software, vigorously develop the audit software market, and form a group of companies that know both accounting and auditing business and computer application technology. Make computerized audit software widely used in audit work, constantly absorb the experience of computerized audit, gradually improve and perfect audit work, and promote the rapid development of computerized audit work in China.

(C) Combining the characteristics of high efficiency of computerized accounting, adopting appropriate auditing methods.

After computerization, the efficiency of accounting work has been greatly improved, ensuring the timeliness of accounting. The speed of computer processing accounting data is very fast, and the accounting work of several people can be completed in a short time by using computer, which ensures the timeliness of accounting. It is precisely because of the high efficiency of computerized accounting that it challenges the smooth progress of audit work. Because accounting software can correct the account book data without leaving a trace, accountants can change the accounting data at will before the audit, so the audit department should adjust the audit methods adopted under the routine: audit tools can be audit software and some auxiliary audit software; Audit methods should also be adjusted as needed. Before the audit, it is not necessary to inform the time, purpose and content of the audit in advance. Only in this way can we ensure the authenticity of the audit results and effectively prevent the phenomenon of artificial reconciliation and off-balance sheet accounts.

(4) Improve the quality of employees and train computerized audit professionals.

With the wide application of computerized accounting, the requirements for the quality of audit work are getting higher and higher. Whether the audit work can meet the requirements of the modern information age, whether the audit method adopts modern technology and whether the audit method is scientific and reasonable depends on the quality of auditors. The author believes that the cultivation of audit talents can start from the following two aspects:

1, pay attention to the cultivation of college students.

At present, the specialty of accounting computerization has been popularized in the specialty setting of colleges and universities in China, and a large number of accounting computerization talents have been trained for the society. However, due to people's insufficient understanding of the importance of computer auditing, computer-aided auditing and auditing software have not been widely developed. Therefore, in order to fundamentally solve the problem of personnel training, China's colleges and universities should gradually set up computerized auditing major, and through professional theory and practical study, send compound professional and technical talents to the society.

2, regular professional training for auditors.

Cultivating computerized audit talents in colleges and universities is an effective way to improve the quality of auditors. However, for auditors in audit posts, regular and irregular training methods should be adopted, focusing on cultivating their computer-aided audit operation skills and computerized audit software operation methods. Adopting this short-term training mode is also an effective way to solve the problem of training audit talents.

We can see that the extensive application of computerized accounting in the accounting field not only impacts the traditional manual audit, but also promotes the process of audit reform. We believe that with the rapid development of electronic technology and the popularization and application of computerized information system, the conditions of computerized audit will be further improved and improved on the basis of the development of computerized accounting, and the development of computerized audit will effectively ensure the true reliability of accounting data.