1   論文封面

長(zhǎng)春稅務(wù)學(xué)院

畢業(yè)論文

			在此鍵入題目，一號(hào)宋體加粗

 

 

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系       別  XXXXXXXXXXXXXX    

專 業(yè) 年 級(jí)  XXXXXXXXXXXXXX   

學(xué) 生 姓 名  XXXXXXXXXXXXXX   

學(xué)      號(hào)  XXXXXXXXXXXXXX   

指 導(dǎo) 教 師  XXXXXXXXXXXXXXXX  

職      稱  XXXXXXXXXXXXX     

 

二 ○    年    月

3  中文摘要

 

 

摘       要

 

由于經(jīng)營(yíng)權(quán)和所有權(quán)的分離，中、小股東遠(yuǎn)離企業(yè)，因此在信息披露方面要求有很高的透明度，并要接受公眾、監(jiān)管機(jī)構(gòu)的嚴(yán)格監(jiān)督。為了實(shí)現(xiàn)股票市場(chǎng)的效率和公平，會(huì)計(jì)監(jiān)管成為一種制度選擇和安排。制度包括正式規(guī)則、非正式約束及其實(shí)施機(jī)制，三者共同決定著制度整體的效率和效果，本文從這三個(gè)方面對(duì)中國(guó)監(jiān)管制度進(jìn)行論述，并結(jié)合最新發(fā)展趨勢(shì)從轉(zhuǎn)變監(jiān)管思路和指導(dǎo)思想、會(huì)計(jì)監(jiān)管實(shí)施機(jī)制、創(chuàng)新正式規(guī)則、加強(qiáng)非正式約束等方面對(duì)我國(guó)上市公司會(huì)計(jì)監(jiān)管制度提出改進(jìn)和完善的對(duì)策。以便進(jìn)一步規(guī)范上市公司會(huì)計(jì)行為，保護(hù)投資者利益，提高我國(guó)股票市場(chǎng)效率。

【關(guān)鍵詞】會(huì)計(jì)監(jiān)管 制度 正式規(guī)則 非正式約束 實(shí)施機(jī)制

					小四號(hào)楷體，固定行間距22磅
	小四號(hào)黑體

 

 

4          英文摘要

Abstract

Because the separation of management power and ownership, secondary and minority stock holders removed from companies, so it demands highly transparency about information disclosure and accepts the strict supervising of the public and the controlling organization. In order to realize efficiency and fair of the stock market, accounting regulation becomes a kind of institution-selection and arrangement. Institutions include formal rules、informal restricts  and their implement mechanism, these three determine the institution＇s efficiency and effect. This article states Chinese regulating institutions from  the three parts, and supports improving policies from the parts of transforming regulation＇s train of thought and instructional idea, implement mechanism  of accounting regulation, innovating formal rules and informal restricts combining with the latest developing trend. So as to standard the listed companies＇accounting behavior further, protect the interest of investors and improve the stock market＇s efficiency of our country.

Keywords: accounting regulation  institution  formal rules  informal restrict   implement mechanism

	14號(hào)Arial
			12號(hào)Arial，固定行間距22磅

5  論文目錄

目    錄

一、XXXXX··························································································· (XX)

（一）XXXXXXXXXXXXXX········································· (XX)

（二）XXXXXXXXXXXXXX·········································       (XX)

二、XXXXX··························································································· (XX)

（一）XXXXXXXXXXXXXXX······································ (XX)

（二）XXXXXXXXXXXXXXX······································ (    XX)

三、XXXXX··························································································· (XX)

（一）XXXXXXXXXXXXXXX······································ (XX)

（二）XXXXXXXXXXXXXXX······································ (XX)

四、XXXXX··························································································· (XX)

（一）XXXXXXXXXXXXXXX······································ (XX)

（二）XXXXXXXXXXXXXXX······································ (XX)

參考文獻(xiàn)··············································································                       (XX)

注:  三級(jí)目錄可視情況確定是否寫(xiě)入目錄。

6 正文頁(yè)面設(shè)置（正文頁(yè)碼從第1頁(yè)設(shè)置）

按WORD A₄紙?zhí)峁┑臉?biāo)準(zhǔn)頁(yè)面設(shè)置格式進(jìn)行頁(yè)面設(shè)置。

7  正文層次格式及其有關(guān)內(nèi)容規(guī)范

【示例】

一、會(huì)計(jì)政策的類型

站在企業(yè)立場(chǎng)上看，會(huì)計(jì)政策涵蓋了十分廣泛的內(nèi)容，是個(gè)完整的政策體系，既有直接體現(xiàn)和顯示宏觀會(huì)計(jì)政策的有關(guān)內(nèi)容，又有直接反映企業(yè)自身具體特點(diǎn)和會(huì)計(jì)核算目標(biāo)的政策內(nèi)容。

（一）按會(huì)計(jì)政策規(guī)范的功能分類

會(huì)計(jì)政策按其規(guī)范功能，可以分為確認(rèn)性會(huì)計(jì)政策、計(jì)量性會(huì)計(jì)政策、記錄性會(huì)計(jì)政策和報(bào)告性會(huì)計(jì)政策。這種分類是從會(huì)計(jì)循環(huán)的四個(gè)基本過(guò)程出發(fā)，可以針對(duì)不同的會(huì)計(jì)處理過(guò)程采用不同的會(huì)計(jì)政策，滿足各個(gè)不同會(huì)計(jì)環(huán)節(jié)的特點(diǎn)和需要，規(guī)范各個(gè)會(huì)計(jì)環(huán)節(jié)的會(huì)計(jì)行為，保證整體會(huì)計(jì)行為的有序運(yùn)行。

1. 確認(rèn)性會(huì)計(jì)政策

……

    【示例】

圖1  XXXXXXXXXXXXX

7.3  正文中引用文獻(xiàn)或解釋說(shuō)明的腳注格式：

【示例】

倘若獨(dú)立審計(jì)師不將管理層舞弊視為審計(jì)重點(diǎn)或即便視為審計(jì)重點(diǎn)，但如CPA審計(jì)不獨(dú)立、不徹底，發(fā)現(xiàn)管理舞弊的概率不高時(shí)，管理層仍然會(huì)采取舞弊行動(dòng)[①]。因此，

……

雖然會(huì)計(jì)活動(dòng)本身并不屬于公司治理結(jié)構(gòu)的一個(gè)環(huán)節(jié)，但由于很多契約的確立以會(huì)計(jì)數(shù)據(jù)為基礎(chǔ)[②]，

……

表1  XXXXXXXXXXXXXXXXX統(tǒng)計(jì)表

XX

參考文獻(xiàn)

[1] 林斌.論不確定性會(huì)計(jì)[M].北京：中國(guó)財(cái)政經(jīng)濟(jì)出版社，2000.

[2] 趙揚(yáng).會(huì)計(jì)職業(yè)判斷管見(jiàn)[J].財(cái)會(huì)通訊，2004.（2）.

……

[11] Bernard V. The Felthem-ohlson framework: Implication for empiricists[J]. Contemporary Accounting Research，1995，Spring.

注：[J]指期刊，[M]指著作，[N] 指報(bào)刊，[D]指學(xué)位論文

9  文獻(xiàn)綜述（另起一頁(yè)）

宋體、小四號(hào)字、行間距22磅、800字左右