Title: Research on accounting treatment method of business combination.
Objective: To understand the accounting treatment methods of business combination and compare and analyze the corresponding methods suitable for business combination in China.
Content: 1, the meaning of enterprise merger and the formation of different mergers; 2. Accounting treatment methods and adaptability of business combination; 3. International comparison of accounting methods for business combination: 4. Choice of accounting methods for business combination in China and its reasons.
References:
Financial Research, 200 1, 1, Basic Accounting Methods and Comparative Analysis of Enterprise Merger, Deng Xiaoping; Accounting Monthly 2000,12; Comparative analysis of purchase method and combination of rights and interests method, Ning Yuxin; Time Accounting 2003,5; Realistic thinking on the choice of accounting methods for enterprise mergers and acquisitions in China, Wan and Li; "Advanced Financial Accounting" edited by Wan, published by Southwestern University of Finance and Economics, "Chapter III, Business Combination Accounting"; Research Group of Consolidated Accounting Statements in Accounting Research: On the Control and Consolidation of Financial Reports.
2
Title: Related research on related party relationship and its transaction.
Objective: To determine the related party relationship and its transaction terms; 2. International comparison of related party relationship and its transactions: 3. Pricing policy of related party transactions; 4. Disclosure analysis of related party relationship; 5. Normative measures for related major transactions; 6. Further improve the disclosure standards of related party relationships and their transactions.
References:
Selected Solutions of Accounting Standards for Enterprises (System), Wan, Hunan University Press, July 2003; Interpretation and operation of accounting standards, Yan Deyu et al., China Finance and Economics Publishing House,1997; Accounting Monthly, 2002, 1 1 Compilation of Consolidated Accounting Statements for Assets Sold between Related Parties, Yu Meng; Accounting Monthly, 2003, 1, Exploration on the Price Supervision System of Related Party Transactions of Listed Companies, Che Jiali, Heilongjiang Accounting, Countermeasures for Strengthening the Disclosure and Supervision of Related Party Transactions, Lei Ming and other International Accounting Standards No.24, Related Party Description, etc.
three
Topic: Analysis and research of contingent things.
Objective: To understand the meaning and types of contingencies and master the accounting treatment of contingencies.
Content: 1, meaning and type of contingencies; 2. Confirmation of contingencies; 3. Measurement of contingencies; 4. Accounting treatment and disclosure of contingencies; 5. Defects and suggestions of contingency criteria.
References:
Accounting research,1996,3, "accounting treatment of contingencies, Lin Bin; Accounting Research, Issues Related to Contingency Criteria in China, Xuanhe; Accounting Standards for Enterprises, Ministry of Finance, 2003 edition, Economic Science Press; Selected Solutions of Accounting Standards for Enterprises (System), Wan, Hunan University Press, 2003; "Correctly Understanding and Handling Contingencies" in Zhang Hong Special Economic Zone Accounting, "Accounting Treatment when Contingencies are Confirmed as Liabilities", Wang Xilan, etc.
four
Topic: To discuss the accounting principles and methods of accounting adjustment.
Objective: To master the existing principles and methods of dealing with accounting adjustment, and skillfully use its requirements to deal with practical problems.
Content: 1, meaning and content of accounting adjustment; 2. Principles and methods for adjusting and handling matters after the balance sheet date; 3. Principles and methods for adjusting and handling changes in accounting policies; 4. Principles and methods for adjusting and handling changes in accounting estimates; 5. Principles and methods for adjusting and handling accounting error correction matters; 6. Suggestions on improving the principles and methods of handling adjustment matters.
References:
The Accounting System for Business Enterprises, Accounting Standards for Business Enterprises and corresponding teaching materials for study guidance and continuing education formulated by the Ministry of Finance, and Selected Solutions of Accounting Standards for Business Enterprises (system), edited by Wan, Hunan University Press; Related papers of various accounting magazines.
five
Title: Application analysis of the principle that substance is more important than form.
Objective: To grasp the spirit that substance is more important than form in order to apply it flexibly in accounting practice.
Content: 1, why substance is more important than form is a revised principle (essence); 2. When confirming income, substance is more important than the expression of formal principle; 3. The performance of the principle that substance is more important than form in financial leasing business; 4. In asset confirmation, substance is more important than formal principle; 5. Essence is more important than the application of the principle of form in other aspects; 6. Suggestions on further embodying this principle in specific guidelines.
References:
Accounting Standards for Business Enterprises and Accounting System for Business Enterprises formulated by the Ministry of Finance, "substance is more important than form", Financial Theory and Practice, No.4, 2002; Related articles in accounting magazines in recent years.
six
Title: Embodiment of materiality principle in specific criteria
Objective: To analyze the essence of materiality principle and understand its application in accounting practice.
Content: 1, the essential analysis of the principle of materiality; 2. The embodiment of substantive principles in specific guidelines; 3. The performance analysis of materiality principle in specific standards; 4. Suggestions on further improving China's specific standards.
References:
Accounting Standards for Enterprises (2002 Edition), Economic Science Press; Selected Solutions of Accounting Standards for Enterprises (System), 2003, Huda Press; Papers related to accounting journals in recent years.
7 Topic: On the Duality of Human Resource Accounting Measurement
Objective: To introduce two methods of human resource measurement: cost method and value method, and explore the establishment of a dual mode of human resource accounting cost measurement and value measurement.
Content: 1, the cost method of human resource measurement, its advantages and disadvantages; 2. The value method of human resource measurement and its advantages and disadvantages; 3. The necessity and feasibility of adopting double measurement mode; 4. The specific practice of adopting dual measurement mode.
References:
Special topic of human resource accounting China Financial and Economic Publishing House; Several Issues on Human Resource Accounting, Accounting Newsletter, No.6, 2002.
eight
Topic: Research on Accounting Professional Ethics
Objective: To explore ways to strengthen the construction of accounting professional ethics.
Content: 1. Overview of accounting professional ethics; 2. The present situation, existing problems and reasons of accounting professional ethics in China: 3. Specific measures to strengthen the construction of accounting professional ethics.
References:
Accounting magazines and newspapers in recent three years, such as accounting research, FIOI financial accounting guide, accounting newsletter, accounting monthly, Shanghai accounting, Sichuan accounting, accounting monthly, etc.
9 Title: Study on Accounting Problems of Goodwill
Objective: Through the writing of this paper, on the one hand, students' research ability is cultivated, on the other hand, professional knowledge in the field of goodwill is enhanced.
Content: 1, the basic concept of goodwill; 2. Confirmation of goodwill; 3. Measurement of goodwill; 4. Amortization of goodwill; 5. The sincere value of goodwill; 6. Disclosure of goodwill.
References:
1, Deng Xiaoping's Goodwill Accounting Theory, Lixin Accounting Publishing House; 2, FASB, AcSB, ASB, LASB, AASB and other relevant international organizations on the accounting standards of goodwill.
10
The challenge of knowledge economy to accounting and its countermeasures
Objective: To expound the challenges faced by accounting under the condition of knowledge economy and how to deal with them.
Content: 1, the main characteristics of knowledge economy; 2. Challenges in the era of knowledge economy; 3. Countermeasures to meet the challenges of knowledge economy.
References:
Management Accounting (Renmin University Press) is edited by Yu; Related newspapers and magazines.
1 1
Discussion on some problems of intangible assets accounting under knowledge economy.
Objective: In the era of knowledge economy, the status of intangible assets is very important, and the confirmation, measurement and reporting of intangible assets are of great significance to determine the value of enterprises.
Content: 1, the status of intangible assets under the knowledge economy; 2. Confirmation of intangible assets; 3. Measurement of intangible assets; 4. Disclosure of intangible assets.
References:
Intangible assets accounting (Shanghai: Lixin Accounting Publishing House, Changchun1999); The Influence of Knowledge Economy on the Measurement of Intangible Assets (Accounting Research1999,2, Tang); Characteristics and Evaluation of Intangible Assets (Accounting Research1999,2, Cui.
12
Thoughts on improving the quality of accounting information
Objective: To integrate theory with practice and explore the significance and ways to improve the quality of accounting information.
Content: 1. Briefly describe the present situation of enterprise accounting information quality; 2. Analyze the factors that affect the quality of accounting information; 3. Measures and methods to improve accounting information.
References:
Analysis of institutional factors of accounting information distortion, Financial and Accounting Research 2002, 1 1, on the causes, harm and countermeasures of accounting information distortion, Business Accounting 2002, 5; On the root of accounting information distortion and the innovation of its supervision mechanism, Contemporary Accounting, No.5, 2002.
13
Title: Research on Accounting Information Quality and Corporate Governance Structure
Objective: To analyze the enterprise system factors of accounting information quality; Explore relevant ways to improve information quality; Analysis improvement
Accounting methods of corporate governance structure.
Content: 1. Analysis of the determinants of accounting information quality: 2. Correlation analysis of corporate governance structure; 3. Correlation analysis between accounting information quality and corporate governance structure: 4. Governance measures to improve information quality; 5. Accounting ways to improve the governance structure.
References:
Corporate Governance, Enterprise Management and Accounting Information System, Accounting Research, No.6, 2000; Accounting decisions in corporate governance, Accounting Research, No.4, 2002; The relationship between corporate governance structure and accounting behavior and accounting information quality, Inner Mongolia Social Sciences 2003, 1.
14
Causes and countermeasures of accounting information distortion
Objective: The problem of accounting information distortion has been puzzling all information users for a long time, and its deep distortion, wide range and great harm have attracted close attention from all walks of life. Through the discussion in this paper, we can further control and overcome the problem of accounting information distortion.
Content: This paper mainly discusses from the following three aspects: 1, the types of accounting information distortion and its main manifestations; 2. Analysis of the causes of accounting information distortion: 3. Countermeasures of accounting information distortion.
References:
1, an important measure to improve the quality of accounting information-accounting research on understanding enterprise accounting system, 200 1, 2, Liu Wei appeared in Huang; 2. Causes and countermeasures of bank accounting information distortion-Financial Accounting, No.7, 2000; 3. Financial Theory and Practice, 1, 200, Analysis on the Causes of Accounting Information Distortion of Listed Companies; 4, "Finance and Accounting"-China Renmin University photocopying newspaper materials 1999 No.5, etc.
15
Title: Research on Enterprise Accounting Information Distortion
Objective: To study the measures to control the distortion of accounting information in Chinese enterprises.
Content: 1, an overview of the authenticity of accounting information (meaning, importance, etc. ); 2. The present situation, characteristics and harm of enterprise accounting information distortion in China: 3. The causes of enterprise accounting information distortion in China: 4. The concrete countermeasures to solve the problem of enterprise accounting information distortion in China.
References:
Accounting magazines and newspapers in recent three years, such as accounting research, FIOI financial accounting guide, accounting newsletter, accounting monthly, Shanghai accounting, Sichuan accounting, accounting monthly, etc.
16
Title: Research on China Accounting Standards.
Objective: To explore the specific forms of China's accounting standards and the perfection of the accounting standards system.
Content: 1, the meaning of accounting standards; 2. The present situation, system, form and effectiveness of accounting standards; 3. Perfection of accounting standard system; 4, measures to improve the effectiveness of the specification.
References:
Wang. Theoretical structure of accounting standards; Chen Yamin, Accounting Standards Theory; Chen, Accounting Research, 200 1,1; Ge Jiashu, Accounting Research, 200 1, 1.
17
Topic: Research on Accounting Policy Choice
Objective: To analyze the reasons that affect the choice of accounting policies and provide guidance for standardizing the choice of accounting policies.
Content: 1. Reasons for accounting policy choice; 2. The reasons that affect the choice of accounting policies; 3. Principles of accounting policy selection, etc. 4. The necessity of standardizing the choice of accounting policies; 5. Principles and methods of specification selection.
References:
Economic analysis of enterprise accounting policy choice, Accounting Research, No.3, 2000; On the Selection Principles of Accounting Policies, Accounting Research1999,2; Accounting choice theory.
18
Reflections on the coordination between accounting system and tax law
Objective: To explore the coordination between accounting system and tax law in dealing with economic business, so as to reduce the cost of following tax law.
Content: This paper analyzes the relationship between accounting system and tax law, discusses how to coordinate them as much as possible, and illustrates how to coordinate them with the handling of a certain kind of economic business as an example.
References:
Enterprise accounting system; Relevant tax laws and regulations; Relevant information of relevant newspapers and periodicals in 2002-2003.
19
Title: Research on Asset Impairment Accounting Objective: To study the specific issues of asset impairment accounting and supervision.
Content: 1. Overview of asset impairment reserve (meaning, significance, theoretical basis, etc.). ); 2. A breakthrough has been made in the provisions of the Accounting System for Business Enterprises on the provision for asset impairment; 3. Problems existing in the implementation of asset impairment reserve and their causes (reasons); 4. Specific suggestions on the provision and operation of eight assets impairment reserves.
References:
Accounting magazines and newspapers in recent three years, such as accounting research, FIOI financial accounting guide, accounting newsletter, accounting monthly, Shanghai accounting, Sichuan accounting, accounting monthly, etc.
20
The present situation and perfection of accounting information disclosure in China
Objective: A perfect capital market needs a perfect accounting information disclosure system. As the primary stage of market economy in China, there are many deficiencies and defects in accounting information disclosure. How to improve the accounting information disclosure system is an important topic.
Content: 1. Discuss the significance of accounting information disclosure; 2. Analyze the defects and reasons of accounting information disclosure in China; 3. Put forward the improvement ideas to improve the accounting information disclosure in our bureau. For reference, please refer to the governance experience of accounting information disclosure in western developed countries. )
References:
Accounting Research, Standards for Financial Accounting Reporting of Enterprises, Accounting Standards for Enterprises-Cash Flow Statement, Accounting Standards for Enterprises-Interim Financial Report, International Accounting Standards No.65438 +04-Segment Report, Accounting Information Disclosure System of Listed Companies: Theory and Demonstration (Wu Liansheng: 2000, Post-doctoral Research Report of Xiamen University), Accounting
2 1
Topic: Theoretical discussion on accounting internationalization in China.
Objective: To analyze the inevitability and measures of accounting internationalization in China theoretically, so as to guide the practice of accounting internationalization.
Content: Theoretical analysis of accounting internationalization, factors affecting accounting internationalization, present situation of accounting internationalization in China, and countermeasures and measures to accelerate the process of accounting internationalization in China.
References:
Accounting research, financial accounting, accounting communication, accounting monthly.
22
China's Entry into WTO and Accounting Reform
Objective: After China's entry into WTO, the accounting environment has undergone profound changes, which requires the existing accounting management system in China to reform and adjust in the face of the new environment, so as to better play its due role and promote the healthy development of China's economy.
Content: The article mainly summarizes the following three aspects: 1, the impact on China's accounting environment after China's entry into WTO; 2. The goal and thinking of China's accounting reform after China's entry into WTO: 3. Reforming China's accounting to adapt to the international environment.
References:
1, 2 1 Reform and Development of Accounting in China in the Century, Shanghai Accounting 200 1, (1); 2. Excerpts from papers on accounting issues after China's entry into WTO. Shanghai Accounting, 200 1, (2); 3. What should accounting do after China's entry into WTO? Friends of Accounting, 2002, (2); 4. "Entry into WTO and Accounting Reform in China" Era Accounting 2002; 5. "What adjustments should China make after its entry into WTO"-Contemporary Finance and Economics 2002.
23
Topic: Research on manager's option incentive in state-owned enterprises
Objective: By writing this article, students are familiar with the basic principles, basic requirements and operation methods of executive option incentive, and master the special problems in executive option incentive of state-owned enterprises in China.
Content: 1, the significance and function of executive option incentive; 2. The necessity and importance of option incentive for managers of state-owned enterprises; 3. Solutions to the difficulties of manager's option incentive in state-owned enterprises.
References:
1, Xie Deren, Liu Wen: Research on Accounting Recognition of Executive Stock Options, Accounting Research, No.9, 2002; 2. Wei Gang: "Executive Incentive and Performance of Listed Companies", Economic Research, 2000(3).
24
Title: On the Partner Qualification of Partnership Accounting Firm
Objective: By writing this article, students can master the characteristics of partnership enterprises and their requirements for partners, and master the present situation, problems and countermeasures of partners in China.
References:
1, Wang Shanping: private property and innovation ability in partnership accounting firms, Accounting Forum, Volume 2, 2002, China Financial and Economic Publishing House; 2. Wang Shanping: Integrity of Independent Audit, Accounting Research, No.7, 2002.
25
Topic: On the Purpose of Financial Management
Objective: To define the financial management objectives of enterprises.
Content: introduce several main viewpoints about enterprise financial objectives at home and abroad; Using economic theory, this paper discusses how to locate the financial objectives of enterprises.
References:
Accounting research; Finance and accounting; Guide to finance and accounting.
26
On the goal of modern enterprise financial management
Objective: To understand several representative views on financial objectives, compare their advantages and disadvantages, and analyze them in combination with the actual situation of enterprises in China.
Content: 1. Briefly describe and compare several representative views on financial objectives. 2. Principles and standards for the selection of financial objectives; 3. What financial goals does China choose?
References:
The Choice of Modern Enterprise's Financial Objectives Journal of Hunan University No.4,1998; A summary of the theoretical differences of financial objectives, Accounting Monthly, No.2, 2002; Comparison and selection of financial objectives of enterprises, traffic accounting1999,3.
27
Topic: Discussion on Financial Problems of Non-profit Organizations
Objective: This topic is for students who work in non-profit organizations (such as schools, scientific research units, non-profit hospitals, etc.). ) or interested in the finance of non-profit organizations. The purpose is to combine the knowledge of financial management with the reality of non-profit organizations and explore related financial problems.
Content: One or several financial problems based on non-profit organizations (such as income, expenditure, financing, etc. ), discusses the similarities and differences between non-profit organization finance and enterprise finance, and the optimization of non-profit organization financial management. It is only required to discuss one or several issues, not a comprehensive discussion.
References:
1, edited by He, Financial Management, Southwestern University of Finance and Economics Press, 2002; 2. Introduction to Non-profit Organization Management, edited by Wang Ming, Renmin University of China Press, 2002; 3. Financial Strategy, Financial Theory and Practice of Sustainable Development of Non-profit Organizations in Zhang Biao,No. 1, 2003; 4. Zhang Biao and Zhang Shijian on several basic issues of financial management of non-profit organizations, Yunmeng Journal, No.4, 2003; 5. Relevant information of relevant newspapers and periodicals from 2002 to 2004.
28
Title: Research on the main problems and countermeasures of capital management of state-owned enterprises in China
Objective: To prompt the problems existing in the capital operation of state-owned enterprises in China and put forward countermeasures.
Content: 1, Application of capital management in state-owned enterprises; 2. The main problems existing in the capital operation of state-owned enterprises; 3. The root of the main problems in the capital management of state-owned enterprises; 4. Countermeasures (or improved ideas) to solve the main problems existing in the capital operation of state-owned enterprises.
References:
1, Fan Hengshan, Capital Management: Out of Misunderstanding, China Financial and Economic Press, 2002;
2. Li Liwei, On Capital Management, Modern Accounting, No.4, 2002;
3, Yu Jianchun to establish and improve the new mechanism of state-owned assets operation, state-owned assets management, 200 1, 5;
4. Guo Yuanxi, Capital Management, published by Southwestern University of Finance and Economics, 1997 edition;
5. Chen, Thoughts on authorized operation of state-owned assets, Shanghai Accounting, 1997,11;
6. Han, Seven-day Risk in Fund Management, Finance and Accounting (Ministry of Finance), 2002,12;
29
Title: Comparative study of manufacturing cost method and activity-based cost method.
Objective: To systematically expound the activity-based costing.
Content: 1, two basic principles of cost calculation; 2. The background of activity-based costing; 3. Basic steps of activity-based costing; 4. Compare examples.
References:
Modern Management Accounting, edited by Li Hongjian, Hubei Science and Technology Press; Cost Management Accounting, Southwestern University of Finance and Economics Press, edited by Yang Xiufa and Zhu Qiming.
30
Topic: Research on Internal Control Theory and Practice
Objective: By studying the development of internal control theory and combining the research and implementation status of western control theory in China, to find out the gaps and problems and explore effective methods of internal control.
Content: 1. Elaborate the development and latest research results of internal control theory; 2. The research status and implementation status of domestic internal control theory (the implementation status can be combined with typical cases such as Henan Zhengya Group); 3. Existing problems and gaps; 4. Methods and measures to solve the problem.
References:
1, the nature and modern characteristics of internal control, Audit Research, No.2, 2002; Comparison of internal control evaluation criteria between China and the United States, Audit Research, No.5, 2002; Empirical Study on the Construction of Internal Accounting Control System and Audit Research, No.4, 2003.