How to Write Accounting Papers

Radio and TV University accounting students writing papers is a practical teaching system is one of the links is also an important course. However, a number of reasons, we may have the task of preparing papers have certain fears, For this reason, the economy paper some basic knowledge of and accounting methods and thesis writing some of the essentials to talk about some experience for the students to write reference.
The first part of the accounting paper types, the basic format and requirements
Accounting paper is a kind of economic papers belonging to the scope of Argumentation. On the discussion paper, the existence of various forms, such as newspaper editorials, reviews, Commentary, relevant organizations of various analytical reports, etc., we are referred to here is Xueshulunwen. must be explained that, where accounting is a broad concept, including financial accounting, management accounting, cost accounting, computerized accounting, auditing, financial management aspects.
Types of accounting papers
According to different signs, the accounting papers can be divided into a certain category.
According to the scope of the study species
Classified according to the scope of the study, accounting, accounting thesis papers can be divided into macro-and micro-accounting papers.
Macro-accounting paper refers to research and address the accounting in the national economy with a universal, global issue papers dealt with national accounts such as accounting, social responsibility, accounting, environmental accounting, the relationship between accounting and economic operation, and so on .
Micro-accounting paper refers to research and address the enterprises and institutions and social groups, economic behavior and economic relations of papers, such as research enterprise internal control system, corporate long-term investment equity method and cost method of comparison, under the historical cost method inventory valuation comparison, and so on.
Functional classification according to the accounting papers
According to the functions of accounting papers are divided into basic theory-based, applied research, academic research reports contending type and type.
The basic theory-based accounting paper refers to the use of scientific methodology in the basic concepts of accounting and basic principles of research papers, such as modern accounting objectives, the establishment of the basic theory with Chinese characteristics, accounting systems, knowledge-based economy to traditional theory, the impact of accounting assumptions, robustness of accounting principles, accounting theory, systems theory of logical starting point, and so on.
Applied research-based accounting papers, accounting refers to the use of the basic theory of economic life of the practical problems in the analysis and pointed out that the causes and solution ideas of the paper. University financial management issues, such as thinking, Enterprise Group's internal financial control of , the accounting treatment of bad debt losses and its improvement, and so on.
Contention-based accounting academic paper refers to the different views of certain accounting issues and different viewpoints open to discussion papers. Such articles are often on an article made in whole or part of the point of view have different views and put forward their views conduct open to question, their object can do that, it can mean; may be the basis of theoretical issues, perhaps the application of research questions. such as questionable accounting for goodwill on the system of appointing several different points of view the problem, accounting and international implications The Differentiation and Analysis, and so on.
Paper-based accounting research report is defined by the real economic life, a phenomenon or a problem, after intensive investigation and study on its occurrence and development process, root causes, changing trends and patterns and the application of the strategy to the higher authorities or the public to report on the papers. such articles and targeted, the guidance clear and comprehensive budget management such as the application of certain enterprises, ABC method in the implementation of certain hospitals, and so on.
By paper-bodied category
According to papers in different asanas, accounting, academic papers can be divided into exploratory papers, historical research thesis, method, research papers, thesis report, case studies, papers and contention of papers.
Pure exploratory paper is to draw on abstraction, inductive and reasoning and other means of financial accounting concepts or principles in some areas of systematic rational analysis of the papers. Such articles and the general based on axioms, theorems (including the related disciplines), or the accounting Finance based on the basic principles on issues related to reasoning, the purpose is to draw new conclusions or to amend the original theory. such as responsibility accounting structure, EVA financial management system, theoretical analysis, and so on.
Historical research thesis is the original appearance of things, or the characteristics of the nature of things, citing the methods used and analysis of textual papers. Such as "accounts" and "account" relationship historical research, the origin of four-column inventory, and so on.
Economic empirical papers, empirical economics is characterized by answering the question "What is" approach, and therefore, the economy is the need to use empirical papers to a large number of detailed and accurate information on who shows a particular point of view or problem papers. Such as ownership structure and performance of listed companies relations, China's listed companies, the existence of profit earnings management, China's listed companies model of financial distress, and so on.
Methods research paper refers to the accounting research analysis or qualitative analysis of some quantitative methods have unique points of view presented papers. One obstacle is a comprehensive analysis of cash flow statement, and so on.
Survey of papers refers to the real economic activities and accounting one aspect Following extensive investigations, the occurrence and development of their present situation and the situation analysis and conclusions of the paper. Such as the system of appointing certain areas in the implementation of the the situation of research, certain corporate accounting investigation into the cause distortion of residence, and so on.
Case analytical papers, refers to the selection of one or more representative of the typical events to illustrate certain accounting issues papers. Such as the standard cost method in the use of certain corporate responsibility to implement accounting in certain businesses, and so on .
Contend thesis is directed at a number of accounting issues that the views and opinions, put forward their own views and opinions of the papers. Such as the right system of appointing a new understanding of the nature of accounting is a management activity, rather than information systems, and so on.
The basic format of accounting papers and requirements
Paper structure is what we usually refer Moupian ministries and bureaus, there are rules to follow, such as 'The People's Republic of China National Standards - Science and Technology Journal formatting' of the relevant provisions. Norms of the general structure of the accounting papers before the papers should be set part (the majority required in bilingual), the main part of the papers, theses of the text of the end of three major sections. front section includes the title, content summary (or executive summary), keywords, the main part consists of conclusions (or the introduction ), this theory, conclusions, Wen tail section includes gratitude, note note references. simply described as follows:
Title also known as the subject title. It is based on the most precise and most simple words to reflect the specific content of the text an important logical combinations.
Accounting paper title, the title generally the main line of type. May also resort to double-type title, that is the question, and the combination of sub-theme. Is the main thrust of question prompts papers is a sub-theme refined and generalized, while the sub-theme is the theme of the title is a description to indicate that the paper deal with scope, is a positive basis for the theme.
Paper Title General to meet: The first paper to accurately summarize the contents of the text sought to title match; Second, the title should be innovative, engaging, and strive to give the reader a profound impression; Third Day concise so that readers at a glance, easy to remember.
Is a summary of the contents of the accounting papers to an independent third party perspective without a brief presentation notes and comments. Summary text should have equal amount of information. A general statement of the object should be, methods, conclusions and so on, but focus on the conclusions. a summary of their own to be able to separate chapter and is a complete stand-alone essay to 300 words preferably not too large. If there is the English summary, the Chinese and English summaries must be completely correspond.
Extract key word is in order to facilitate indexing and retrieval literature reveals papers will focus on some fronts ah discussed. 3-8 words should generally be selected as keywords. Such as 'On the internationalization of Chinese accounting' The key words are: accounting guidelines, accounting practices, international. These three words reveal the title and papers on the core.
1. Introduction, or Introduction
Introduction at the beginning of the accounting papers. This part mainly involves two elements; The first is to establish the thinking subject, and the second is to clarify the background of the research topic, purpose, value and significance. If the length and the accounting papers, then the introduction section also can be part of this theory to make a concise introduction, or issues discussed in the conclusion to make a prompt. but it must be concise and not dragging its feet.
2. The theory of
This theory is the main body of the accounting papers, the authors in this part to ask questions, analyze problems, propose a solution, or a detailed description of the author's research results, especially the introduction of new creative insights. This part must be based on the nature of the subject to determine the the appropriate writing style, or a positive argument, or refute the different views, so as to achieve the purpose of argument paper ideas.
3. Conclusion
Concluded that the entire contents of the summary paper. Conclusion is that all the material from the proceeding analysis, derived from an integrated refining and innovative papers to the general point of view, should indicate what the author found that the laws, principles, and what an important issue to solve on traditional What are the views of the amendment, supplement, development, and confirm or deny; also be noted that the inadequacies of research papers, as well as to address the shortcomings of the research direction, to attract the attention of peers. thereby bringing coherence to the article, to form a logically structured, expressed complete organic whole.
Can be marked at the end of papers or articles to help out to complete the thesis units or individuals, and to express gratitude to.
Accounting papers at the end of the article should include references indicate the time of writing this paper or make reference to other outcomes. This regard show that the author writing a serious attitude, pointing out which are their views and research results, which are of others results or perspectives; but also to show respect for the views of our predecessors or research results; specify the origin of the information quoted is also easy to search. References indicate author, the book (title or chapter) name, title, Volume (Issue), Page, year of publication, publication of land.
The second part of the accounting methods and thesis writing essentials
Accounting papers in connection with the real economic activities to study the accounting problems occurred and to describe the process of research results. Because the reality of economic activity may involve a wider scope to consider more factors, which necessarily the author's own knowledge of the structure of higher demands, but the next best thing to avoid if it may enable the papers fall into the stereotypes, there is no new ideas, thus, from the legislature wrote the paper until the completion of the accounting papers, there must be a scientific planning. set out below some of the accounting methods and thesis writing essentials for all to writing reference.
Select topics
Topics of thesis writing is the first step in the right of selection to a large extent determines the success or failure of the accounting papers, so there are many principles of essentials, such as the need "as the book from time to time for the things which make" (Po Chu-i), etc.. As a accounting topics of papers, in addition to the general principles to be followed, but also pay attention to its specificity. This is because the accounting Xueshulunwen of professional theoretical knowledge and practical experience have certain requirements. Some students already have a certain theoretical foundation and professional knowledge, but no practical experience, experience shallow; some students have more practical experience in the precepts of humanity, but the profession is not very solid theoretical basis; some may lack slightly in both areas. Therefore, the choice of topic to be taken seriously. reposted elsewhere in the Free Paper Download Center

The general principles of the subject selection
Taking into account the needs of society and the principle of academic values.
Accountant with strong technical characteristics of the different economic business environment for its processing at different methods of accounting policy choice and so there are differences, which requires the accounting of technical processing method has a strong applicability. at this stage, China's accounting activities encountered numerous challenges to be solved. such as: asset restructuring in the new fixed asset valuation methods; management accounting in commercial banks in the application; goodwill in business combinations related to accounting issues; derivative financial instruments, the basis of the accounting recognition and measurement principles; securities market accounting information disclosure mode; and so on. On the other hand, since paper is a student of accounting-related knowledge and overall ability to utilize a kind of test is a certain stage of learning results summary papers choose to have certain academic value. the academic value of accounting theory and accounting research papers life. academic value is to make paper from a theoretical framework, analytical methods, etc. to write new ideas in order to reveal the accounting laws of development of for the accounting career development. Therefore, those who have academic value accounting issues, are topics of the scope that can be considered. Of course, the academic value of high and low levels, but in any case, academic values are the topics of focus.
What one can in principle. We must fully consider the topics of the subjective conditions and objective conditions, proceed from reality, seeking truth from facts, what one can. Subjective conditions mainly refers to the individual's interests and hobbies, knowledge and research capabilities. Even if the topics of papers are not interested in their own is impossible to written papers. If beyond their existing level of knowledge and research capability, then the final outcome can not be out. the objective conditions of information refers to the possession of the conditions and the conditions of the instructor. the principle The basic spirit is: (1) the chosen theme should specifically not all, should a small not big, Yang had to be director of the short had been avoiding. topics of too large, will be exhaustive, far-fetched, what issues are talked about, what issues also said that unclear, difficult to subject said that the deep penetration. topics of too narrow and too small to play in a small space is very difficult to achieve breakthrough results. should be based on their research and the ability to choose an appropriate size, the subject of moderate difficulty. ( 2) The number and quality of the selected topics should be the level of literature as a basis for further study, using the literature to understand the contents of the selected topics to be covered, history and current status. has a large number of detailed, extensive literature is conducive to high quality accounting thesis writing.
Title usually intended to be issued in early for the students to use, but generally with reference to the subject, even if the topics of determining the scope of the specific topic chosen by the students I think. If the selection of an accounting disciplines on key issues of small topics, but also yes they have easier access to materials needed for the subject, as long as to seize his main aim, in-depth the nature of science and given analysis, from all angles to its precise exposition of a certain form their own insights, it is expected to become a useful component of papers.
Way to determine topics of
Each person engaged in the basic conditions for the study of accounting are different, but you must insist on the basis of the above-mentioned topics of seeking suitable for their own topics of the basic conditions in order to achieve a multiplier effect. Determine the main topics of the following ideas.
For the purpose to satisfy everybody interested. That is, from their own expertise and to start to determine topics of interest. If they question the authenticity of accounting information are more interested in, or in practical work himself engaged in false accounts screening, it can for the accounting question the accuracy of information, from the accounting standards for the accuracy of information, the real economy, the reasons for distortion of accounting information to address the full range of countermeasures, or start discussion on a particular aspect.
Hot issue tracking method. Different stages of economic development of the accounting request is not the same, that is, each stage has a hot topic at that stage. If the previous stage of the system of appointing problems, in 2001 on the half the power of formulating accounting standards issues, at the present stage of accounting integrity, and so on. select the hot issues of greatest benefit is easier access to relevant reference materials, but also means a wider choice, either the media body, it can be press magazines, but also the expert studies.
Interdisciplinary cross-Law. About research in other disciplines combined with the accounting discipline, using their own special ways and means of fiscal discipline, fiscal discipline to other disciplines and their development has provided a broader perspective. Such as environmental accounting is to the environment of modern financial accounting organic combination of theoretical approach to monetary units, physical units of measurement or text descriptions, etc. to reflect, record, report, assessment of resources and environmental costs and values, evaluating corporate environmental and economic activities as well as environmental benefits achieved financial results of enterprises and social values form short-term and long-term effects of a new fiscal discipline. In such a new accounting disciplines, there are many issues worth exploring.
Comparative analysis. Through the same thing of several things or a few aspects of comparative studies to understand things. Such as our cost of borrowing criteria and guidelines for the United States related to the comparative study of joint-stock cooperative enterprises accounting differences between China and the U.S. CPA management system The research, business merger basic accounting methods and their comparative analysis, and so on.
Extension assay. To further deepen the study on a certain subject, the method has to be more comprehensive understanding of the relevant papers and in those papers on the basis of the views set out to further deepen and avoid empty words. If the budget accounting system and explore further reform system of appointing a new understanding, and so on.
Top-Up method. For the areas under study have not yet been sufficient research or study does not examine the issues. These problems more difficult but also more academic value.
New angle method. That is on the same issue from different perspectives to be addressed or changed all methods used to seek a new entry point. As fuzzy financial evaluation, financial engineering of, from a financial and contractual relationship between the characteristics of the generation to see the audit and development, on the sustainable economic development and environmental auditing, information asymmetry and auditing, and so on.
To collect and organize
In general, the theme took hold, it will naturally enter the study or to collect, collate information on the stage. You can also say that this is thesis writing, "the initial stage." This stage is how effective a direct impact on the quality of papers. There is a Nobel Prize winner in economics, said this statement: "As an evolution of the discipline of economics is the way forward: To study the data, forming hypotheses, testing hypotheses on the economic performance achieved is sometimes reluctant consensus. "This remark also applies to the accounting procedures for writing papers. Thus, in the thesis writing process, the inspection or the importance of data collection.
With the information, research papers before they can "write with substance." In fact, we usually need to be aware the collection, accumulation and possession of materials: Where do you think of specific use value, should be gathered together against it; accumulation of material to make a great effort, Flower lot of hard work, over time; possession of material should be to ensure its multi-seeks to conduct its details. When we select a topic, the further purpose, targeted to collect more specific, tightly around the main attack force of their choice, and always contact own research problems, to gather with those typical set itself the center of the argument most closely related material. data collection and arrangement of the main tasks are:
We should focus on their own issues, and to a variety of accounting journals, The Economic Journal, related proceedings, accounting statements, accounting Yearbook, government documents and other documents and data to collect information and carry out the necessary papers with their own investigation and research. In this process, , we should adhere to the "must cover all" principle, namely, inspection data, not only to examine data from abroad but also to examine the domestic information; not only to examine incidents of contemporary information but also to examine the historical data; foreign scholars not only to examine the relevant information, and should be and must be written by Chinese scholars study the relevant information. In other words, must be organized around the theme paper of the investigation to the extent possible and to collect relevant information.
At the same time, as far as possible "to the machine" that is collecting information to use modern computer equipment to process information, such as through the Internet to find and download the necessary information. The objective is the maximum possible savings in time and cost savings.
Right to collect the material carefully to identify, distinguish pseudo-straight, prioritizing, severity, surface and substance, typical and common, beside the original meaning, and justice and so on, truly understand the material and thoroughly understand the material, in order to have focused, planned, there are destination, use it. After screening, some information can be used for remarks point, some of the arguments for the points; some used to describe, and some for the demonstration; some to be elaborated, and some circumstantial evidence for the supplement, so that Papers enriched fullness.
Collected to digest the material, that is hard to do serious research, to achieve getting from here to outside to the inside, Quweicunzhen, Qucuqujing. In particular, for the research and opinions of others, to take a serious scientific attitude, reasonable, or as a reference for the an entry point for new research. through this process you can master the material of choice, a choice of standard is whether the central argument of services.
Data processing. The data is an important accounting thesis writing information on the data processing include: details of relevant data; right some of the data needed to collate and operations; retain scientific and representative data; the use of chart showing the changes in changes in laws and in different conditions, the data state; carry out the necessary analysis of the data, draw the right conclusion.
Extraction point of view, well-written
Point of view or central issue in refining
Papers or center point of view in the article in question, which is erected by the "target" is the object of the article discusses is the center of the article. Centers to establish themselves, the writer is to start discussion should focus on the center by the center near a certain logic out the proliferation of ideas and ultimately put to the Center gathered and summed up the central idea. theories of the article can not be explained from the center.
Generally speaking, in the paper to present ideas or issues, no matter what kind of form: It is straightforward, or indirectly reveal; is to ask, or asked the question whether; it is quoted, or summarized in the fact that this part of the contents of the article is basically a relatively independent parts.
Well-written, SSIM ingenuity
After grasping the material, it should explore the form, selecting the right paper the performance point of view. Usually choose several different performance point of view: (1) comprehend the spirit of in-depth analysis. That the right to make a topic all around, the "Panorama" and more but in-depth orientation to argue. such as building construction enterprises tight liquidity Reasons like topics you can use this form. (2) seize the point, the focus expounded. that is to seize a weak link, focusing on to explain his own view and such as the theory of accounting irregularities in the transition, the Government has appointed the accounting system of undesirable topics like the option of this. (3) for the debates, and eliminating scold defense. choose controversial topics, compare the pros and cons of different arguments to establish his point of view, as do anti-accounting functions of the infinite expansion of the class. (4) selecting the right "target" and refute Chen said. about a text or a book, the error argument as the "opposite" to point out the inadequacies, indicated in refuting their views, such as writing "and to talk about tax planning - with a certain questionable comrades," and so on.
An outline of
After selecting the right paper the performance point of view, we should develop an outline. Outline a paper skeleton, it plays a clear idea of arranging materials, forming materials, role. Outline of detail of the points there. We are the general requirements as detailed written outline of the purpose of are: First, through the development of detailed outline, you can put your own thoughts and would like to show them, but also examined the adequacy of the control materials; secondly, through a detailed outline to guide it easier for teachers to guide; the three, detailed After the adoption of the outline, written on the relatively easy, simply outline the content of anti-logic structure in accordance with certain add content on it.
Rough outline in general should be fine after the first big post-small, from slightly to the set. That should first be laid down a large part, determine big section heading, and then, where appropriate, a clear majority of the small level of each (ie, subhead), then in turn in-depth, thought-through and repeated changes completed papers outline drawn up after the head unification should be the key link to the main reasoning, there must be virtual with real to abstract reasoning and concrete image of the metaphor, as well as a typical example organically combined with the practical examples that go to make step by step approximation of the layers of scientific proof. In addition, the outline must be achieved: (1) a clear thesis of specific ministries and bureaus, it is necessary to remarks point, the arguments put up a sub-frame structure, otherwise three papers may seem arbitrary. (2) the content of the performance, we must select, such as parallel structure, progressive structure, sub-total (Total)-type structure, an integrated structure, scattered on the structure and so on.
Outline the preparation of ready, writing the article entered the writing stage, namely, a specific description of stages of research results. Accountancy paper-made should meet the following requirements:
Easy to understand. Accountancy thesis was that point of view to make it, to the information contained in paper barrier to pass out, you must be a clear point of view, the structure properly, and accurately described. For the central point is that the article would artificially force in place, Conclusions are given a place, be sure to talk very detailed and should be thoroughly publicize. quoted, the well-known place to talk about succinctly. Papers of quality, high or low depends on the author addresses the issue of whether the insights, the availability of new ideas , the reason it hit the nail on the deep penetration, rather than the length of the length of the ground, in the paper basically reached the right number of words required in the circumstances, to read as simple as a standard.
Reference to appropriate, comments to make it clear. To this end, we should pay attention to reference and annotation methods. Citations and annotations can be specified in the footer, you can also specify end in the text, and try to provide a large amount of information for readers to find and check the .
The use of tables and graphs. As the table and figure has a strong intuitive, with the help they often can make very difficult language to express a clear seedy elements of quantitative or qualitative relationship between the clear, but also to avoid the article expressed stiff, therefore, be reasonable use.
Changed with the written draft
High-quality accounting paper is changed out. The original draft written, often have a sense of relief, then, if time permits, you can use a better way modify the effect of article: cold treatment. Should first draft shelf a shelf, To be cool mind after Zaiqu change.
To change the basic content and requirements of draft
Center point of view the adequacy argument
See examples of materials used in paper adequacy and whether the central thesis can be used to point service, not enough to further enrich a matter of opinion or a selected material issue, whether the words thesis requirement for high central argument of the more far from the content should be deleted.
Paper structure and paragraph and whether it helps center perspective is fully expressed
Check the appropriateness of the order of discussion, whether to facilitate reasoning; major segment of small paragraphs of the need for the next subtitle, and some other big it should be classified section and so on. By adjusting to make it reasonable, tight.
Sentence and the title is grammatically correct
To words, as appropriate, check with the boast is accurate picking appropriate, whether it is language and customs; sentences and the sentence is the link between coordination and logical; the language is vivid.
Change the basic requirements draft are: First, we must precise; text of the same title, title and content match; 2 to be succinct: Generally appropriate, concise and lively; and they must vividly: fresh and lively, eye-catching; 4 to be modest: a clear scientific approach.
Processing of written
Request processing in accordance with the provisions of the statute. Can be handwritten and conditions that can be printed. Written the manuscript in general want to include the cover, text and other instructions and so on. The standard is this: in the correct format, punctuation, specifications, charts beautiful figures are accurate. Reposted elsewhere on the free Paper Download Center

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