The structure of the paper is what we usually call the layout of the paper, and there are rules to follow, such as the relevant provisions of People's Republic of China (PRC) National Standard-Format of Sci-tech Journals. A standard accounting paper structure should generally consist of three parts: the front part of the paper (most of which need to be compared in Chinese and English), the main part of the paper and the end part of the paper. The front part mainly includes title, content summary (or abstract) and keywords, the main part includes introduction (or introduction), this thesis and conclusion, and the end part includes thanks, notes and references. Briefly as follows:

Edit the title of this paragraph (1)

Titles are also called titles and titles. It is a logical combination that uses the most accurate and concise words to reflect the most important and specific content in the text. The title of an accounting paper is generally a single-line title. You can also use a double-line title, that is, a combination of a title and a subtitle. The theme of the paper is the refinement and summary of the subtitle, and the subtitle is the explanation of the topic to show the scope of the paper and is the basis of the topic. The title of a paper should generally meet the following requirements: first, accurately summarize the content of the paper and strive to be consistent with the title; Second, the title should be original and fascinating, and strive to impress readers; The third is to be as concise as possible, so that readers can see it at a glance and remember it easily.

(2) Summary of contents

It is a brief statement of the contents of accounting papers from the independent perspective of a third party, without comments or annotations. The content summary should have as much information as the text. Generally, there should be stated objects, methods, conclusions, etc. , but the point is the conclusion. The content summary itself should be an independent, complete essay that can be used independently, with no more than 300 words. If there is an English abstract, the Chinese and English abstracts must be exactly the same.

(3) Keywords

The purpose of extracting keywords is to facilitate document indexing and retrieval and reveal what aspects the paper will pay attention to. Generally, three words should be selected as keywords. For example, the key words in On Accounting Internationalization in China are: accounting standards, accounting practice and internationalization. These three words reveal the title and core of the paper.

(4) Text

1. Introduction Introduction is the beginning of an accounting paper. This part mainly involves two contents: one is to establish the central topic, and the other is to clarify the background, purpose, value and significance of the research topic. If the accounting paper is long, you can briefly introduce part of this theory in the introduction, or prompt the conclusion of the discussed problem. But it must be concise and clear, and don't drag your feet. 2. This theory is the main body of accounting thesis. In this part, the author raises questions, analyzes problems, puts forward solutions, or elaborates the author's research results in detail, especially puts forward new creative opinions. This part must determine the corresponding writing style according to the nature of the topic, or make a positive argument or refute different views, so as to achieve the purpose of demonstrating the views of the paper. 3. The conclusion is a summary of all the contents of the paper. The conclusion is the general idea of an innovative paper based on the analysis and comprehensive refining of all materials, which should show the author's laws and principles, what important topics have been solved, and what amendments, supplements, developments, affirmations or negatives have been made to the traditional ideas; It can also point out the shortcomings of the paper research and the research direction to solve this shortage, so as to attract the attention of peers. In this way, the article echoes from beginning to end, forming an organic whole with strict logical structure and complete expression. (5) Thank you can be indicated on the front page or at the end of the paper to show that the units or individuals who are helpful to the completion of the paper are grateful. (VI) References Accounting papers should list references at the end of the article, indicating other achievements referenced or cited when writing this article. On the one hand, it shows the author's serious writing attitude, which are his own opinions and research achievements, and which are others' achievements or blades, and also shows respect for previous opinions or research achievements; Indicate the source of the cited materials for easy retrieval. References should indicate the author, book (title or article), publication name (issue), page number, year of publication, place of publication, etc.

Edit the third paragraph. Writing of accounting papers

(A) data collection and collation

Generally speaking, after the theme is established, it will naturally enter the stage of investigation or data collection. It can also be said that this is the "primary stage" of thesis writing. The effectiveness of this stage of work directly affects the quality of the paper. A Nobel laureate in economics once said: "As an evolutionary discipline, the way of progress in economics is to investigate data, form hypotheses, test hypotheses, and sometimes reach a consensus on economic operation." This sentence also applies to the writing procedure of accounting papers. Therefore, it is very important to investigate or collect information in the process of thesis writing. With this information, the paper can be "meaningful" In fact, everyone should pay attention to the collection, accumulation and possession of information at ordinary times: whatever you think has special use value, you should collect it; To accumulate materials, it is necessary to make great efforts, work hard, and accumulate over time; The possession of materials should be as much as possible and as detailed as possible. When we choose a topic, we will collect it more purposefully and pertinently, closely focus on the main tasks we choose, and always contact the problems we study to collect the typical materials that are most closely related to the central arguments we have determined. The main work of data collection and collation is: 1. We should collect information from various accounting journals, economic journals, related papers, accounting statements, accounting yearbooks, government documents and other documents around our own topics, and make necessary investigations and studies in combination with our own papers. In this process, we should adhere to the principle of "all-round", that is, when investigating materials, we should not only investigate foreign materials, but also domestic materials; We should not only examine contemporary materials, but also historical materials; We should not only study the relevant materials of foreign scholars, but also study the relevant materials written by China scholars. In other words, we should investigate or collect as much relevant information as possible around the theme of the paper. At the same time, try to "get on the computer", that is, use modern computer equipment to process information when collecting information, such as finding the required information through the network and downloading it. The purpose is to save time and cost as much as possible. 2. Carefully identify the collected materials, and distinguish authenticity, primary and secondary, light and heavy, surface and substance, typical and general, original meaning and secondary meaning. , so as to truly understand the material, thoroughly understand the material, and make focused, planned and purposeful use. After screening, some materials can be used for general arguments and some can be used for sub-arguments; Some are used for narration and some are used for demonstration; Some are elaborated in detail, and some are used to supplement circumstantial evidence and enrich the paper. 3. Digesting the collected data means doing research seriously, realizing this and that, from the outside to the inside, eliminating the false and retaining the true, and eliminating the rough and extracting the essence. Especially for other people's research results and viewpoints, we should take a serious and scientific attitude and learn from or start new research. Through this process, we can choose the materials we have, and the standard of choice is whether we can serve the central argument. 4. Data processing. Data is an important material for writing accounting papers, and data processing mainly includes: listing relevant data in detail; Arrange and calculate some data as needed; Keep scientific and representative data; Show the changing law and data state under different changing conditions with charts; Make necessary analysis of the data and draw a correct conclusion.

Edit this paragraph (2) Accounting paper writing process

After preparing the accounting paper, I began to write it. The writing process of accounting papers generally includes determining the title of the paper, drafting the outline of the paper, writing the first draft, and revising it repeatedly until it is finalized. A choosing the topic range is the starting point of thesis writing, that is, selecting and determining the academic problems to be studied and demonstrated, or the problems to be solved in practical work. We should adhere to the scientific attitude of combining objective needs with subjective possibilities. Thesis is different from the title of the thesis, which is the title of the thesis and is selected from the scope of the thesis, and the research scope is smaller than that of the thesis. Choosing the topic scope is not a complicated matter, because the topic scope is generally relatively large and wide, and it is to study and discuss a certain field and a certain aspect. Before writing, the author must first determine the scope of the topic of the paper, and the specific topic of the paper can be made clear after the materials are sorted out and processed. 1. Title source. Correct and proper choice of the scope of the topic is inseparable from the source of the topic. The topic can come from theoretical discussion and social practice: on the one hand, it comes from new phenomena, new businesses and new problems in social practice. Accountants often encounter various difficulties in their practical work, which need to be studied and discussed, and new methods to solve these problems are put forward. For example, there is a large backlog of enterprise inventory, which causes serious distortion of inventory information in accounting reports. For another example, with the strengthening of the shareholding system reform, the original internal accounting system needs to be reformed. Such a series of problems need to be solved urgently, thus discussing around "accounting information distortion", "enterprise accounting system design", "accountant's responsibility under modern enterprise system" and "enterprise shareholding system reform". With the constant change of accounting environment, some new things and phenomena emerge one after another. For example, the emergence of financial derivatives, the development of stock option business, the investment of knowledge capital, the concept of asset reorganization, and the intensification of inflation. All of them have challenged the original accounting theory and practice, and urgently need new theories to guide practice. On the other hand, new ideas and problems come from the field of scientific research. When people understand and study the existing research results, they find new problems, so it is necessary to improve or expand the original theory. For example, when discussing entrusted responsibility accounting, accountants often only pay attention to providing information about the financial situation and operating results of enterprises, but ignore the reflection of cash flow of enterprises, so in 1999, a specific accounting standard, Cash Flow Statement, was issued. After the implementation of this standard, the theoretical and practical circles have set off a wave of research and discussion on cash flow statement, and the standard of cash flow statement is also in 20065438+. It can be seen that some new problems need to be studied and discussed to form a mature theory, and then be realized in practice under the guidance of theory. In addition, China's orderly market economy is gradually being established, and China has joined the WTO. Global economic integration requires our accounting work to be in line with the world, and some new economic businesses and economic relations that follow inevitably require our accounting theory to go ahead. For example, multinational enterprise accounting, overseas investment business processing, financial and insurance accounting, strategic management accounting and other issues are worth discussing and studying. 2. General principles of topic selection. Objectively speaking, we should choose topics with scientific value and practical significance; Subjectively speaking, it is beneficial to study and master the topics you are interested in. The topics with scientific value and practical significance here mainly refer to: First, they should have theoretical value, that is, major theoretical issues that can play a leading and pioneering role in the construction and development of this major and discipline, and play an important guiding and promoting role in all work. Second, practical value refers to the practical problems that need to be solved urgently in the practice of economic development. In other words, the topic selection should focus on the key points, difficulties and doubts in people's social life and work, as well as the hot and controversial issues that people pay attention to. Specifically, we can consider the following aspects: (1) creative principles. That is, there are new discoveries and new creations in the research and business work of accounting specialty. Select theoretical problems that need to be solved urgently in accounting construction or new problems in accounting practice for discussion. Because every new discovery and new method will push forward the scientific development, reform and business work in this field. (2) The principle of practical feasibility. It is to choose a topic according to your professional advantages, hobbies, basic practical research ability, data accumulation and possible guidance and coordination. Einstein famously said, "Interest is the best teacher". We should choose a topic in the business field that we are familiar with or interested in. (3) the principle of complementarity. You can choose the neglected fields and neglected links in the research and work practice of accounting discipline, and put forward opinions after the research to fill the gaps. (4) Forward-looking principle. According to the individual's ability, try to choose those problems that have not been concerned, or the results or experiences of previous research, which are no longer applicable in the future economic development. After research, we will develop and improve them to make them richer and more complete. 3. Topic selection method (1) Observe things, find problems, find contradictions and explore solutions. The topic of this paper mainly comes from three aspects, namely accounting practice, accounting theory and the development of accounting practice and accounting theory. Find problems and contradictions in the topic selection, such as the contradiction between new facts and old theories, the contention of different viewpoints and schools, the failure experience of others, the shortcomings, defects or loopholes of predecessors, and choose your own research topic. (2) Combination of multi-directional exploration and one-sided selection. The topic selection should combine the horizontal spatial investigation with the vertical time investigation. The so-called horizontal spatial survey is based on the characteristics of financial accounting, establishing a scientific overall concept, looking for disciplines that intersect with accounting disciplines, such as accounting and management, accounting and other economic management disciplines, accounting and mathematics, studying marginal disciplines and interdisciplinary disciplines, finding out the combination points of disciplines, exploring the use of theories and methods of other disciplines to study financial accounting, and using multidisciplinary theories and methods to study financial accounting disciplines. The so-called longitudinal time investigation is to understand the hierarchy of financial accounting knowledge and the infinity of constantly abstracting to a new concrete accounting theory and practice level, establish a scientific attitude of constantly exploring and pursuing new knowledge, and constantly put forward new research topics of financial accounting. (3) Methods of imagination, association and intuitive choice. Intuition is the forerunner of major scientific discoveries and a bridge from empirical matter to concepts or hypotheses. Most of the main research topics represent the creation of results through the concept of intuitive selection or preliminary assumptions. Intuition is the mother of creation. Einstein's model of scientific creation principle is: experience-intuition-concept or hypothesis-logic-theory. 4. Matters needing attention in selecting a topic (1) Combining reality with reality requires both theoretical analysis and discussion of business methods. The topic to be selected must be combined with reality, be aimed at reality, be based on first-hand information, and conform to the law of development of things. It's better to be a problem that you often care about in your study, work and life, or a problem that you often think about. Nine times out of ten you will succeed. (2) The difficulty is moderate, that is, exploring new problems and considering one's own professional foundation. The topic should not be too big, too difficult or too old. The topic is too big, one is difficult to complete and the other is difficult to control. Choose a topic that is consistent with your knowledge, ability structure, standpoint and professional expertise. It is too difficult to choose a topic, and it will be limited by time, energy and materials, so it is difficult to write well. If there is nothing to do and it is urgent to change a topic temporarily, it is impossible to write well, so you should choose a topic that is consistent with or related to your work nature, working environment and working conditions. The topic is too old, and the steamed bread chewed by others has no taste, which will make people feel copied. It's best to choose a topic with slightly greater and moderate difficulty, and choose a topic with a sense of the times. In short, choose a topic that you are familiar with, interested in, always concerned about research and prepared for. (3) Have your own opinions, define the center, and avoid comprehensive discussion and patchwork. When choosing a topic, we should master the research results of predecessors and present people, and understand the present situation and development trend of the research. If someone else has already solved the problem, you don't have to work hard to repeat the research. In addition, don't listen to other people's suggestions, join in the fun and look for "hot spots". After in-depth research and calm thinking, there are indeed new ideas. In addition, we should also consider our own time, materials and research ability. Generally speaking, blind topic selection will not succeed. Choose a topic that is convenient for you to obtain information and find books and materials, and consider which social relations you can use, which units you can go to for investigation and research, and which documents, files, statistical reports and data are convenient to obtain, which will help you use the materials handy and contribute to the success of writing. As long as you have a strong interest in the topic, combine your work practice, give full play to your professional expertise, have the conditions to possess information and get guidance, you will certainly succeed. In short, to write an accounting paper, we should first look for information, read articles, understand other people's existing views and problems, and inspire ourselves to think. It is very important to pay attention to and understand the academic leaders, famous theoretical works and the latest research results in the field of financial accounting. Secondly, we should digest and absorb all kinds of materials, focus on the contradictions and experiences in practical work, form our own views and put forward unique opinions. Reading materials and writing articles are like silkworms spinning silk. First, they eat mulberry leaves, chew and digest them, remove waste, then spit out silk, make beautiful cocoons, and then weave colorful brocade. Don't make a big platter, just assemble it simply.