The intense and fulfilling university life is coming to an end, and the most difficult graduation design stage is about to begin. Generally, before we do the graduation project, the tutor will ask us to write the opening report first. How to write the opening report? The following is a sample essay of undergraduate opening report compiled by me. Welcome to read the collection.
Main contents of undergraduate opening report 1:
1, the significance of the topic selection of design (thesis) and the research status at home and abroad.
2. Main research contents.
3. Research ideas to be adopted (methods, technical routes, feasibility analysis and demonstration, etc.). ).
4, design (paper) expected results (results).
5, design (paper) work schedule.
Basic requirements:
First, print with a4 format paper or write with carbon ink.
Second, the significance of design (thesis) and the research status, research purpose and significance at home and abroad.
Third, the research ideas to be adopted (methods, technical routes, feasibility analysis and demonstration, etc.). )
Four. Research status and possible problems
Verb (abbreviation of verb) The expected result (achievement) of designing (paper).
Six, design (paper) work schedule
Two opening reports of undergraduate graduation design papers
Research on Metadata Technology and Its Application in Information Content Integration
Source of design paper topic
National Social Science Fund Project (btq05025) and Provincial Natural Science Fund Project (04jj4005 1)
Theme types of design papers
Theoretical and technical research
Start and end times
20xx65438+February12 —— 20xxMay 15.
1, research significance of design paper:
With the deepening of informatization, the integration of information resources has become the development direction of informatization. This kind of information integration is not the abandonment and reconstruction of existing information resources, nor the decentralized construction from bottom to top, but the seamless integration, application promotion, physical dispersion and logical concentration, that is, seamless access to existing or new structured data information, unstructured data information and application software systems. Through the integration and support of 1 portal management system, personalized, information satisfied, information safe and controllable provision can be finally realized. Therefore, the research on information content integration has theoretical value and practical application significance. Specifically reflected in:
1, which can effectively eliminate the information island phenomenon in information construction.
2. It improves the efficiency of information utilization and shortens the response time of enterprises to market information.
3. Information utilization is developing in the direction of convenience and low cost.
4. The integrated information environment promotes the cooperation between people.
2. The main research content of this paper.
1, metadata description and identification.
2. The basic framework of metadata application in information content integration.
3. Research on intelligent algorithms related to integration technology.
4. Application case analysis.
3. The research focus of the design paper:
1, Research on Metadata Description and Recognition Technology.
2. Application of artificial intelligence technology in information integration technology.
Undergraduate opening report 3 1. The purpose and significance of this topic and the analysis of the research status at home and abroad.
Purpose and significance:
Asset impairment loss refers to the corresponding loss recognized by an enterprise when it judges that the recoverable amount of an asset is lower than its book value on the balance sheet date. The implementation of asset impairment accounting further enhances the relevance and prudence of accounting information. However, the theoretical starting point of asset impairment accounting is "decision-making usefulness view", which aims to provide realistic and potential investors with information related to future cash inflows or outflows, rather than reporting fiduciary responsibilities to owners. Obviously, asset impairment accounting pays more attention to the relevance of information, thus affecting the reliability of information. When all assets of an enterprise are impaired, in principle, the impairment loss shall be confirmed and measured in time.
However, due to the different characteristics of assets, the accounting treatment of impairment is also different, so the specific standards applied are not the same. Due to the multiplicity of asset impairment criteria, enterprises will choose the criteria and accounting treatment methods that are beneficial to their own enterprises for different purposes and motives, which greatly reduces the quality of accounting information and affects its reliability and comparability. In addition, although the new standards prohibit the reversal of long-term asset impairment losses, it still cannot completely avoid the problem that listed companies use asset impairment to manipulate profits.
As an important factor in enterprise management, standardizing the accounting treatment of assets is helpful to promote the whole accounting work. Standardizing the accounting treatment method of asset impairment loss and perfecting the disclosure of relevant accounting information will help to enhance the reliability of asset impairment accounting information while ensuring its relevance, and provide more reliable and effective basis for accounting information users to make financial budget, financial accounting and financial analysis and make business or investment decisions. In addition, the decline in the quality of asset impairment accounting information is reflected in the distortion of accounting information to some extent. Strengthening the standardization of asset impairment accounting is also helpful to enhance the sense of responsibility of enterprises and improve the professional ethics of accountants.
From the perspective of accounting information users, this paper investigates and analyzes the motivation and purpose of choosing accounting policies and accounting treatment methods that are beneficial to enterprises in the accrual basis process, and its influence on the consistency, reliability and comparability of accounting information, so as to reduce the decision-making usefulness of accounting information. On this basis, this paper analyzes the problems or deficiencies in the recognition, measurement and disclosure of asset impairment losses, corporate responsibility and the quality of accounting personnel in the standards, and probes into the countermeasures for strengthening the quality of accounting information by standardizing accounting policies. Thereby ultimately promoting the improvement of the quality of enterprise accounting information and enhancing the decision-making usefulness of accounting information. Analysis of research status at home and abroad;
1936 the executive Committee of American accounting association put forward the concept of recoverable amount in "a preliminary study on accounting principles affecting corporate reporting", which is a milestone in the development of asset impairment accounting theory. In 1980s and 1990s, all international accounting standards involving long-term assets stipulated asset impairment. In March, 2002, IASB issued a draft for comments on improving the existing international accounting standards, and put forward several suggestions for major revisions to IAS36' s determination of internal indicators and use value of assets impairment. Since then, countries have made a series of amendments to the provisions on asset impairment losses in accounting standards.
China's asset impairment accounting started late. Before 1990s, China was still in the era of planned economy. The government conducts unified scheduling and unified price management of production materials such as inventory and fixed assets, and enterprises are completely controlled by the state, regardless of profits and losses. So there is no need to consider whether the assets are depreciated. Therefore, before the third accounting reform of 1992, the concept of asset impairment reserve was not mentioned in accounting laws and accounting systems. With the deepening of reform and opening up, the government has gradually pushed enterprises to the market, making them independent entities that operate independently and are responsible for their own profits and losses.
The change of economic system and the change of external environment of enterprises make the inventory, investment and fixed assets of enterprises depreciate frequently, which objectively requires enterprises to confirm this potential depreciation. 1992. No matter the General Principles of Enterprise Finance, the Accounting System for Joint-stock Pilot Enterprises and the Accounting System for Foreign-invested Enterprises promulgated by the Ministry of Finance at first, provision for bad debts is required for accounts receivable. With the gradual improvement of the securities market and the further deepening of accounting reform, the Ministry of Finance issued "Accounting System for Joint Stock Limited Companies-Accounting Subjects and Accounting Statements" in June 198+ 10, requiring overseas listed companies, Hong Kong listed companies and domestic companies issuing foreign shares to withdraw four impairment reserves at the end of the medium term or at the end of the year, namely, bad debt reserve, inventory depreciation reserve, short-term investment depreciation reserve and long-term investment.
On February 29th, 2000, China promulgated a unified enterprise accounting system, and clearly put forward the concept of "asset impairment". On the basis of the original four assets impairment, the scope of asset impairment is extended to eight assets, namely accounts receivable, inventory, short-term investment, long-term investment, fixed assets, intangible assets, entrusted loans and projects under construction. The list of asset impairment is included in the reporting system as the first schedule of the balance sheet. This system played a positive role in the environment at that time.
On February 5, 2006, the Ministry of Finance officially promulgated the Accounting Standards for Enterprises No.8-Impairment of Assets. This standard specifically regulates the confirmation and measurement of asset impairment and the disclosure of relevant information, which enhances the operability in practice. This standard also fully considers the actual situation in China, and reflects the coordination and convergence with international financial reporting standards. It is an important achievement of China's accounting reform and accounting standards construction, which indicates that China's asset impairment accounting has been further developed and entered a new stage, and will play a very positive role in improving China's accounting standards system and promoting the healthy development of the socialist market economy.
So far, the implementation of asset impairment accounting in China has changed from voluntary to mandatory, and the scope of impairment has changed from a single item to the perfection of eight impairment systems, which has been continuously strengthened in a relatively short period of time and enhanced the robustness of accounting information.
The new standards issued by the Ministry of Finance of China are highly similar to international accounting standards, but there are still some differences in asset impairment standards and business combination standards. China should pay attention to strengthening the supervision of the securities market in promoting the international convergence of accounting standards; Correctly treat differences; Improve the professional quality of accountants. The constant standardization of asset impairment also makes the quality of accounting information more reliable and cautious. However, some problems in the development of asset impairment accounting also make asset impairment accounting have some negative effects on the quality of accounting information, which needs further research and development.
2. The tasks, key contents and ways to realize the project.
Task:
Earnestly study and master China's accounting standards for asset impairment losses, and then on the basis of investigation, understand and analyze the purpose and motivation of enterprises to choose different accounting standards and accounting treatment methods for asset impairment losses and their influence on the reliability and comparability of accounting information. Discussion on the countermeasures of standardizing accounting policies and improving the quality of accounting information. Thereby ultimately promoting the improvement of the quality of enterprise accounting information and enhancing the decision-making usefulness of accounting information. The specific tasks are as follows:
1. Collect graduation thesis documents. Write a summary of not less than 2000 words according to the paper materials, and the literature summary must quote not less than 12 Chinese and foreign materials.
2. Write the outline and detailed outline of graduation thesis. The outline of the paper should be divided into several parts or levels. State the center, key points, main points and conclusions of the paper.
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