Theory is the main feature of graduation thesis. The so-called theoretical refers to the use of abstract thinking methods to analyze complex materials, find out the inherent nature or laws of things and discuss them. For example, in view of the topic of "Analysis of the new mode of network marketing-entertainment marketing", the arguments and arguments of the graduation thesis include not only the explanation and description of the phenomenon, but also the theoretical analysis of the causes of the phenomenon.

2. Innovation and innovation

Innovation is the soul of graduation thesis, and a valuable thesis lies in being able to put forward new ideas, new materials, new methods and new viewpoints, which is the innovation of graduation thesis. The specific contents of innovation are as follows.

(1) New ideas. Including: ① putting forward the problems that need to be solved urgently in real life; (2) Put forward problems that have not been studied before; (3) Put forward the problems that need further study with different opinions; (4) Put forward the problems to be developed and supplemented. For example, in recent years, there are many research articles about port construction promoting economic development in China, but few people have made scientific research on the impact of port construction on urbanization in China, so the paper on this topic is innovative.

(2) New materials. Including: ① Although others have used it, they have made new explanations and written innovative materials; (2) Put forward new materials that have not been used by others and have been excavated and sorted out by themselves; (3) Correct some misinformed materials. For example, a business administration major student's graduation thesis "On the Management Function of the Advertising Department of the Administration for Industry and Commerce", although some ideas and cited materials in the thesis were adopted by others, he creatively applied the new ideas put forward in the article "The Management Function of WTO and XX" to the thesis, and obtained first-hand investigation materials according to this idea. These materials are "new" that others have never used.

(3) The method is novel. Including: ① creatively borrowing some research methods from other disciplines to study the problems of this discipline; ② Thinking and solving problems from a new angle; (3) Creative design of new research tools and means. For example, the general method to demonstrate a topic is to derive from theory, so if someone uses quantitative analysis and qualitative analysis to verify the topic, it is to use a new method.

(4) New ideas. Including: ① deepening the academic value of predecessors; (2) Put forward original opinions on the subject; (3) Correct the mistakes in old sayings and common sayings. For example, after analyzing the recognized audit risk model (audit risk = inherent risk × control risk × inspection risk), accounting students in a college put forward a new model, that is, audit risk = (business risk+inherent risk × control risk × inspection risk+reporting risk) × legal risk, that is, they put forward their own new opinions.

Step 3 be practical

Practicality means that the topics, arguments and arguments of graduation thesis come from practice. For example, in the article "Analysis on the Development Status and Strategy of Express Industry in China", the graduates majoring in logistics management in a university put forward the problems of small-scale express enterprises, low professional qualification and poor service level, and put forward theoretical viewpoints such as strengthening integration to achieve economies of scale, improving their own quality and standardizing the industry. The topic of this paper comes from practice, and the paper can guide practice to fight against the past.