The theoretical basis mainly includes documents and materials, and usually some classic documents and authoritative works can be used. These documents and works have gained recognized theories and viewpoints and can become effective supporting materials for the thesis. The data part can be a student's field survey or a yearbook, which has strong credibility and objectivity.

Theoretical basis is an important basis for discussing the views of the paper and an important part of the content of the paper. Its theoretical basis needs to be unified with the main viewpoints of the paper in order to achieve the effect of deepening the establishment of the viewpoints of the paper. The theory should have high authority, typicality, universality and other elements, and it is a concept and theory with certain representative functions and universal recognition. This theory well supports the viewpoint of this paper.

The inconsistency of theoretical basis can be authoritative literature works or some classic academic books, which are generally recognized and can be used as the main content of theoretical basis.

Data need to have strong credibility, among which yearbooks and enterprise statements are of high value and gold content, which can be used as theoretical basis; In addition, first-hand data can be collected through field research, which also has high credibility.