Matters needing attention in the outline of accounting thesis:
First, the steps of writing an outline:
(1) Determine the abstract of the paper, and then supplement the materials to form a summary of the full text.
Abstract is the prototype of content outline. General books and teaching reference books have abstracts reflecting the contents of the whole book, so that readers can know the general contents of the book as soon as they turn over the abstracts. When writing a paper, we also need to write an abstract first. List the title, headline and subtitle of the paper before writing, and then insert the selected materials to form a summary of the content of the paper.
(2) The distribution of pages of the original paper
After writing the abstract of graduation thesis, we should consider the length of the thesis and the number of words to be written in each part of the article according to the content of the thesis. If you plan to write an original paper of 20 pages (300 words per page), you can consider using 1 page for the preface, 17 page for the paper and 1-2 page for the conclusion. Part of this theory will be reissued. If this theory has four items, the first item can be 3-4 pages, the second item can be 4-5 pages, the third item can be 3-4 pages, and the fourth item can be 6-7 pages. With this allocation, it is convenient to equip and organize materials, and writing can be more planned. The length of graduation thesis is generally 5000-6000 words, because it is too short, it is difficult to tell the problem thoroughly, and it should not be too long as a graduation thesis, which is determined by the theoretical basis and practical experience of ordinary college and undergraduate students.
(3) Write an outline
Thesis outline can be divided into simple outline and detailed outline. A simple outline is highly generalized, which only shows the main points of the paper, and how to develop it is not involved. Although this outline is simple, it can be written fluently because of its thoughtfulness. Without this preparation, it is difficult to write fluently while thinking.
Second, the drafting of graduation thesis outline
How to draw up the outline of graduation thesis? First of all, we should grasp the principle of writing the outline of graduation thesis, and therefore we should master the following four aspects:
(A) to have a global concept, starting from the whole to check the status and role of each part in the paper. See whether the proportion distribution of each part is appropriate, whether the length of each part is appropriate, and whether each part can serve the central argument. For example, there is a paper on the dialectical unity of deepening reform and stability in enterprises. Taking an enterprise in XX City, Zhejiang Province as an example, the author said that as long as cadres set an example in the reform and share joys and sorrows with employees, they can gain the understanding of most employees. From the overall concept, we can find that we only talk about how to reform the enterprise to be stable, but we have not discussed how to deepen the reform, change the operating mechanism of the enterprise, improve the economic benefits of the enterprise, increase the income of employees, and finally achieve social stability.
(2) From the central point of view, decide the choice of materials, and abandon materials that have nothing to do with the theme or have little to do with it without regret, even if these materials are collected by yourself. If you lose something, you can gain something. A piece of wool is so precious that it can't be cut off, so it can't be sewn into a suitable dress. For ready-made clothes, unnecessary parts must be cut off. Therefore, we must always bear in mind that materials are only used to form the arguments of our own papers. Without this, even the best materials should be abandoned.
(c) Consider the logical relationship between the parts. Beginners often make mistakes in writing papers, that is, arguments and arguments are not necessarily related, and some are limited to repeatedly expounding arguments without practical and powerful arguments; Some materials are many and the arguments are not clear; Some parts do not form an organic logical relationship, so this graduation thesis can not meet the requirements, and this graduation thesis is not convincing. To be convincing, there must be virtual reality, arguments and examples, the combination of theory and practice, and the process of argumentation has strict logic. We should pay special attention to this point and check it when drafting the outline.
Here is a brief description of the writing method of graduation thesis outline:
1. Draft the title first;
2. Write a general argument;
3. Consider the overall arrangement of the whole paper: from several aspects, in what order to discuss the general argument, which is the skeleton of the paper structure;
4. After the big projects are arranged, consider the lower arguments of each project one by one until the paragraph level, and write the argument sentences of paragraphs (paragraphs);
5. Consider the arrangement of each paragraph in turn and code the materials to be used for writing;
6. Make a comprehensive investigation and make necessary additions and deletions.
When writing the outline of graduation thesis, we should also pay attention to:
1. There are two ways to write the outline of graduation thesis: one is title writing. That is, write a title in short words to summarize the content of this part. This writing is concise and clear, but only the author can understand it. Generally speaking, the graduation thesis outline can't be written like this. The second is sentence writing. That is to say, this part of the content is summarized in the form of a sentence that can express the complete meaning. This kind of writing is specific and clear, and others can understand it after reading it, but it takes time and effort. The outline of graduation thesis should be written by the instructor, so this writing method is needed.
Second, after the outline is written, there is still a very important work that cannot be ignored, that is, the scrutiny and revision of the outline. In this review and revision, we should grasp the following points. First, whether the topic is appropriate; The second is to scrutinize the structure of the outline. First, around the central argument to be expounded or the main topic to be explained, check whether the divided parts, levels and paragraphs can fully explain the problem and make sense; Whether the links between all levels and paragraphs are close and whether the transition is natural. Then look at the objective overall layout, and then "fine-tune" the discussion order of each layer.
Thirdly, the basic structure of graduation thesis consists of preface, theory and conclusion. The preface and conclusion in the middle of the outline should be short. This theory is the focus of the full text, and it is the part to be written in pen and ink, so it should be listed in detail in the outline. This part should have at least two levels of standards, namely, in-depth and hierarchical reasoning, so as to reflect the organic combination of general argument and sub-argument, and make the argument thorough and thorough.
The era of knowledge economy is striding towards us. As the third economic revolution after the agricultural revolution and the industrial revolution, the knowledge revolution will have a comprehensive and far-reaching impact on mankind, ranging from countries and governments to enterprises and individuals. Economic activities, traditional concepts and management methods are all facing practical problems of improvement and innovation, and accounting is no exception. The accounting model in the era of knowledge economy will be a brand-new system.
The Classification of Accounting Branches and the Proposition of Accounting Style in Knowledge Economy The accounting model is the basic reflection of the essential characteristics of accounting practice. Because of the different characteristics of accounting practices that people rely on, there are many different ways to classify accounting models. For example, g·g· Miller, a famous American accountant, divided the accounting of various countries into four clusters according to the accounting development, and then divided them into ten accounting models according to the enterprise environment; According to "sphere of influence", American Accounting Association (aaa) divides accounting in various countries into five modes. C·w· Norbes, a British accountant, put forward a classification system by using hierarchical classification according to the existing accounting practices in various countries. According to the economic system, the research group of accounting department of Central University of Finance and Economics divides accounting models into six types.
In fact, accounting is an information system that provides useful information for decision-making to all parties concerned in a certain social and economic environment according to certain technical means. It has the dual characteristics of sociality and technology, and it is the unity of sociality and technology. As far as the current situation is concerned, the classification of accounting models is generally based on the social characteristics of accounting, and the purpose of the study is about the internationalization and nationalization of accounting. Few people classify accounting models from the technical characteristics of accounting, that is, from the perspective of major changes in accounting technical environment and accounting technical methods.
We believe that (1) the classification of accounting models should be based on the social and technical characteristics of accounting, so as to adapt to the social environment of different economic societies and promote the economic development of society. (2) As the classification standard of accounting model, it must be the dynamic basis for the emergence and development of accounting, that is, to adapt to the contradictory movement and major technological breakthroughs within the socio-economic environment. According to the above standards, we can divide accounting models into agricultural economic and social accounting model, industrial economic and social accounting model and knowledge-based economic and social accounting model.
The agricultural economic accounting model was formed after the first economic revolution (agricultural revolution) and the appearance of simple arithmetic technology, with single accounting as the main feature; With the emergence of the second economic revolution (industrial revolution), especially the joint-stock economy, and the further development of mathematics and science and technology, the industrial economic accounting model is characterized by original cost pricing and double-entry bookkeeping technology. Knowledge-based economy accounting model is an accounting model after the third economic revolution (knowledge-based economy revolution), especially after knowledge resources become the core resources of enterprises, and information technology with computer technology, multimedia technology and network technology as its main features is highly developed. Under the accounting mode of knowledge economy, it will be characterized by multi-attribute measurement and multiple accounting.
The influence of knowledge economy on accounting mainly includes two aspects: (1) In the era of knowledge economy, knowledge becomes the primary productive force, and intellectual resources and intangible assets are the primary elements in resource allocation. Mastering knowledge and possessing talents is the key to the survival and development of enterprises. In order to meet the needs of knowledge economy, how should accounting truly reflect the resources (including talents and intellectual resources) owned by enterprises and their future development prospects? (2) As the most important feature of the knowledge economy era, what should accounting do after it is fully applied to accounting? What is the significance of improving accounting function? Combining the above two aspects, we believe that the accounting model of knowledge economy should have the following characteristics:
1. Accounting objectives under the accounting mode of knowledge economy
2. Accounting assumptions will be replaced by systematic and integrated models.
3. Changes in basic accounting principles.
4. Transfer of accounting work center-transfer from knowledge resource accounting of tangible assets accounting statements.
Problems to be solved in accounting model under knowledge economy
The establishment of a system model has to go through the development process from immaturity to maturity and from perfection to perfection, and when the system is mature and perfect, it is often the beginning of another system. The industrial economic accounting model came to maturity in the twentieth century, and it was at this time that people severely criticized the industrial accounting model. At present, the accounting model of knowledge economy is only in the research stage. Obviously, there are shortcomings and limitations in theory and implementation, which need to be continuously improved and perfected.
The deficiency of 1. event theory.
2. Limitations of cost-effectiveness principle
3. The research on human resource accounting and intangible assets accounting is backward.
Main references:
1 Liu Lei, etc., (knowledge economy-the third economic revolution), China dida publishing house.
2 Tang Qian Xuansheng: "Accounting Theory", Shanghai University of Finance and Economics Press
3 Xiao Zezhong: (Information Technology and Future Accounting Reporting Model), (Accounting Research)No. 1996+0.
4[ America] Ishii Hiroshi, Lou Erxing translated "The Structure and Principle of H-nails", Lixin Accounting Bookstore.
5 George Soter: The "Event" Method of Accounting Theory, Accounting Review, 1 month, 1969.
Due to the word requirement, the discussion of knowledge points needs to be fully developed by itself, and the format needs to print a few words. If you ask the tutor, the tutor has his own requirements, and the cover should be downloaded from your school on paper.
3. Consider the overall arrangement of the whole paper: from several aspects, in what order to discuss the general argument, which is the skeleton of the paper structure;
4. After the big projects are arranged, consider the lower arguments of each project one by one until the paragraph level, and write the argument sentences of paragraphs (paragraphs);
5. Consider the arrangement of each paragraph in turn and code the materials to be used for writing;
6. Make a comprehensive investigation and make necessary additions and deletions.
When writing the outline of graduation thesis, we should also pay attention to:
1. There are two ways to write the outline of graduation thesis: one is title writing. That is, write a title in short words to summarize the content of this part. This writing is concise and clear, but only the author can understand it. Generally speaking, the graduation thesis outline can't be written like this. The second is sentence writing. That is to say, this part of the content is summarized in the form of a sentence that can express the complete meaning. This kind of writing is specific and clear, and others can understand it after reading it, but it takes time and effort. The outline writing of graduation thesis should be handed over to the instructor for reading, so this writing method is needed.
Second, after the outline is written, there is still a very important work that cannot be ignored, that is, the scrutiny and revision of the outline. In this review and revision, we should grasp the following points. First, whether the topic is appropriate; The second is to scrutinize the structure of the outline. First, around the central argument to be expounded or the main topic to be explained, check whether the divided parts, levels and paragraphs can fully explain the problem and make sense; Whether the links between all levels and paragraphs are close and whether the transition is natural. Then look at the objective overall layout, and then "fine-tune" the discussion order of each layer.
Thirdly, the basic structure of graduation thesis consists of preface, theory and conclusion. The preface and conclusion in the middle of the outline should be short. This theory is the focus of the full text, and it is the part to be written in pen and ink, so it should be listed in detail in the outline. This part should have at least two levels of standards, namely, in-depth and hierarchical reasoning, so as to reflect the organic combination of general argument and sub-argument, and make the argument thorough and thorough.
The era of knowledge economy is striding towards us. As the third economic revolution after the agricultural revolution and the industrial revolution, the knowledge revolution will have a comprehensive and far-reaching impact on mankind, ranging from countries and governments to enterprises and individuals. Economic activities, traditional concepts and management methods are all facing practical problems of improvement and innovation, and accounting is no exception. The accounting model in the era of knowledge economy will be a brand-new system.
The Classification of Accounting Branches and the Proposition of Accounting Style in Knowledge Economy The accounting model is the basic reflection of the essential characteristics of accounting practice. Because of the different characteristics of accounting practices that people rely on, there are many different ways to classify accounting models. For example, g·g· Miller, a famous American accountant, divided the accounting of various countries into four clusters according to the accounting development, and then divided them into ten accounting models according to the enterprise environment; According to "sphere of influence", American Accounting Association (aaa) divides accounting in various countries into five modes. C·w· Norbes, a British accountant, put forward a classification system by using hierarchical classification according to the existing accounting practices in various countries. According to the economic system, the research group of accounting department of Central University of Finance and Economics divides accounting models into six types.
In fact, accounting is an information system that provides useful information for decision-making to all parties concerned in a certain social and economic environment according to certain technical means. It has the dual characteristics of sociality and technology, and it is the unity of sociality and technology. As far as the current situation is concerned, the classification of accounting models is generally based on the social characteristics of accounting, and the purpose of the study is about the internationalization and nationalization of accounting. Few people classify accounting models from the technical characteristics of accounting, that is, from the perspective of major changes in accounting technical environment and accounting technical methods.
We believe that (1) the classification of accounting models should be based on the social and technical characteristics of accounting, so as to adapt to the social environment of different economic societies and promote the economic development of society. (2) As the classification standard of accounting model, it must be the dynamic basis for the emergence and development of accounting, that is, to adapt to the contradictory movement and major technological breakthroughs within the socio-economic environment. According to the above standards, we can divide accounting models into agricultural economic and social accounting model, industrial economic and social accounting model and knowledge-based economic and social accounting model.