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Preparation for Writing Accounting Dissertation

Preparation for Writing Accounting Dissertation

Essay writing is the process of creating spiritual products, according to epistemological theory, there is first awareness, then expression, first material, then writing. So only by carefully studying the whole process of writing can we improve our writing ability and level. Dissertation preparation stage, is the initial stage of writing, but also a very important stage, the stage can learn information, gather information, analyze information, awareness. Accounting paper writing preparation work generally includes the collection of thesis information (including surveys), organizing and analyzing, screening and using information. That is, collecting, organizing, processing information

As the saying goes: "A clever woman can't cook without rice". Without a certain amount of material, behind closed doors, it is difficult to write a valuable article. Collecting and possessing information, organizing information, is the starting point of the research work, but also throughout the writing of financial accounting paper.

(a) the scope of information collection. Collecting information, first of all, we must make clear what information is useful and indispensable; what information is necessary to understand first, urgent need. Only in this way can we collect information purposefully. Writing a dissertation should generally collect the following types of materials:

1. The core information of the thesis. It refers to the object of study itself. For example: "knowledge economy on the impact and challenges of financial accounting" the topic, the core material is centered on the knowledge economy and financial accounting related knowledge, such as "the 21st century society's new trend: the knowledge economy", "accounting theory", "accounting measurement theory research", "the basic theoretical study of financial accounting", "International Accounting Standards", "on the concept of financial accounting" and other books. The core information, often "bibliography" listed in the bibliography, title.

2. Background information. It is the core material for reference, comparison, deepen the role of information, including the existing research results and reference materials related to the topic. Academic development is a long-term gradual accumulation of the process, the descendants usually in the predecessor on the basis of existing results, therefore, to pay attention to the collection of existing results. You can prepare a catalog of existing results, from the title to grasp the clues of the thesis research, collect representative of the various schools of thought of the information, in order to find a new perspective, put forward new insights; some of the information can also be used for theoretical discussions in the line of the article, in order to enhance the theoretical nature of the article.

3. Theoretical information of methodological significance. Professional papers can not stay on the level of the matter, but to use scientific methods of thought and discipline theory to analyze and elaborate the problem. Therefore, attention must be paid to the collection of theoretical information in this regard.

In addition, it is necessary to be familiar with the policies of the state in this regard.

(ii) the way to collect information. In the face of a mountain of information, how can we quickly get the information we need? This requires an understanding of the way to collect information.

1. Social research. This is the main way to get first-hand information (including personal experience). A large number of practical and valuable first-hand materials exist in people's social practices, some have not been recorded in written form, which requires us to obtain through field research. Business departments and enterprises of the rules and regulations, experience, analytical reports, vouchers, books and reports format, etc., are important practical business information. Although these materials are relatively scattered, but it is the first-hand information of thesis writing, can give people a deep sense of understanding. Writing a thesis can focus on in-depth research.

Social research specific ways are:

(1) General survey. It is the thesis involved in a certain scope of the relevant situation, make a comprehensive investigation. For example, to explore China's state-owned enterprises, such as the overall quality level of accounting staff, it is necessary to make a comprehensive understanding of the region, the unit, its personnel management system and management mechanism, the status of the team building, to make a systematic investigation and analysis, to understand the overall situation, to grasp the various relevant data and examples, on the basis of which how to improve the quality of accounting staff of the management program. Such a general survey, the difficulty will be greater, need to spend more material and human resources.

(2) thematic survey. It is a specialized survey for a particular issue. For example, on the stock market for comparative study of textile stocks, it is necessary to all the textile stocks in Shanghai and Shenzhen stock capital structure, financial indicators, market prices, policy tendencies and other information for horizontal and vertical comparison; the market price of each stock is high or low for the reasons for the focus of the analysis, predict the future trend of each stock, and technical analysis.

(3) Typical survey. This is based on the purpose of the investigation, on the basis of a comprehensive analysis of the object under study, consciously select a number of representative units, in-depth and detailed investigation, to explore its inherent regularity, and then use the results of the investigation to infer the overall situation. "The sparrow is small, but all its organs are complete." From the typical can see ****ness, that is, the general surface of the situation. Therefore, the typical must pay attention to representative, can be selected up and down, can also be selected on the middle and lower three categories. For example, to study how to reduce costs and improve economic efficiency, you can select the very successful Handan Iron and Steel Manufacturing Plant "simulation of the market, the cost of veto" of the typical survey, analysis of its cost reduction methods, reasons, experience, and then summarize the cost of a number of practical and feasible programs and ideas. The number of typical survey units is less than one or two, more than three or five, is a small survey, can save time, manpower and material resources.

(4) sampling survey. It is in accordance with the scientific principles and methods of calculation from the phenomenon to be studied in all individual units, according to the principle of random selection of some individual units as a sample survey, obtain information, and then projected the number of characteristics of the whole of a method. It is generally applied when the overall number is large. For example, a comparative study of the textile stocks in the stock market, due to the number of textile stocks, to investigate the situation of all the stocks, in fact, the workload is very large, and sometimes do not need to do so, then you can use the sampling method, will be categorized, and each category to select one or two representative stocks for analysis and comparison.

(5) Focused investigation. It is in the surveyed object of all the units to choose a part of the focus of the unit to investigate, in order to have a general understanding of the overall situation. The so-called focus, the unit refers to the content of the study in terms of the number of relatively large, occupies a greater proportion of the unit, and does not necessarily require a typical unit.

(6) case study. It is a comprehensive and in-depth investigation and research method of a specific social unit. It and the typical survey has many **** the same characteristics, is a qualitative research method rather than quantitative research methods. Its disadvantage is the subjective arbitrariness, the advantage is that it costs relatively little manpower, financial resources, can be comprehensive, in-depth and detailed, diverse methods, the information obtained is very rich, vivid, detailed, is not comparable to other methods.

To carry out the above investigation, can be carried out through observation, meetings, questionnaires and other investigation methods, the use of modern scientific and technological means. Among them, observation is the most basic method of obtaining information, it is based on the research topic, purposeful and planned use of their sense organs and other scientific means (such as cameras, tape recorders, video recorders, etc.), the object of the study to examine and collect information. Meeting, refers to the subject of the investigation (investigator) by convening a certain number of relevant subjects (respondents) held a meeting, or directly participate in the relevant departments to hold some relevant meetings, reports, the use of meetings in this form to collect information, analysis and study of a social phenomenon (survey content) of a survey method. This method of investigation is more convenient, the participants can talk to each other, mutual inspiration, mutual correction, so as to obtain a more complete data information; questionnaire, refers to the use of mail, direct questioning and other ways, based on the survey design of the problem (also known as questionnaire), by the subject of the survey to answer and analyze the conclusions drawn from the investigation of a survey and research, a method of obtaining information. Questionnaire design should be clear, accurate, easy to fill out the respondent to understand, in order to improve the recovery rate.

2. Literature collection. Literature, usually refers to books and artifacts of historical value. But we write accounting thesis, the literature referred to, is the literature in a broad sense, that is, with the subject of the research object of information related to all written text material. There are many financial accounting literature, such as, "Finance and Accounting" magazine, focusing on the introduction of accounting regulations, accounting practice experience; "Accounting Research" magazine, focusing on the theoretical issues of financial accounting research and exploration; China Accounting Association of the annual preparation of the "Accounting Essays", the selection of the year's representative of the financial accounting paper. Provinces, municipalities and autonomous regions of the relevant societies of the publication, the anthology can also be read.

The name of the financial accounting books and journals, you can refer to the third part of the book, "Index of References".

In short, the collection of information should be rich and moderate, to focus on reading the content related to the topic, rather than reading without limit. Articles should be based on their own needs, some can be selected, some can be read intensively, and some only need to skim roughly.

(C) the method of collecting information. The main methods of searching for information include: making full use of the dissertation writer's own collection, making good use of libraries, archives, bookstores, book fairs and so on. Every researcher should establish his own collection system according to his own interests and research directions. It is possible to make reading marks directly on the material or to insert a number of slips of paper and keep them on hand, which saves a great deal of time in transcription. In addition, libraries and archives have a large number of monographs, newspapers, statistical reports, historical information and technical files in their collections, and have been organized and developed to attract research workers with their advantages of complete information and easy retrieval. To the library is the basic way to obtain literature. Of course, frequent visits to bookstores and book fairs often provide access to the latest information on library materials.

Need to pay special attention to the use of libraries, archives, units of the information room, focusing on the usual accumulation, often make cards, take notes, cut and paste (photocopying) of newspapers and magazines. Is a book, indicate the author or editor (translator), book title, publishing unit, issue month and year; is a newspaper, indicate the author, title, registration, the first edition, month and year; is a magazine, indicate the author, title, magazine name, month and year (issue number), in order to be appended to the paper at the back of the "references", but also to facilitate the text of the citation of the source of the annotation (is a book preferably with page numbers). The best thing is to add the page number).

How can I quickly find the information I need?

①Familiarize yourself with the classification of books. Generally speaking, the library is the collection of library materials according to the scientific or other characteristics of the content, with certain criteria to divide the type, arranged in a regular manner. Open books, we can find their own; for closed books, we can check the library catalog. At present, the use of the more common is the Chinese library book classification, this method of information is divided into five categories of twenty-two categories, a large class, according to the attributes of the book is divided into a number of secondary categories, which is then divided into three or four categories, and the use of "octet" and "double-bit system "Coding. For example, to find financial, financial information, we must first look for economic categories, which belongs to the social sciences of the major categories of the F project, and then find the political economy, and then down to "8 financial, financial", under this project you can find the relevant treatise you are looking for, with a special note to write on the code, the title of the book handed over to the administrator can be.

In addition, some libraries also use the title catalog, author catalog, subject catalog, readers can look for one of them. In short, if you are not familiar with the classification of books, you can choose a brief "book classification" to browse, to master this knowledge. We can prepare a bibliography when going through the classified catalog of books. Each book title with a separate card, not only easy to borrow, but also easy to save, but also from the title of the book to estimate the relationship with the topic, and then "according to the single search", borrowing books.

②To use the catalog, index, abstracts and other search tools. Directory is a systematic search tool to indicate the appearance of books or other publications, commonly used in the "national new bibliography" and specializing in the introduction of various types of periodicals and newspapers, "National Chinese Periodicals Joint Directory", as well as the introduction of foreign books, "the General Catalogue of Foreign Books," and so on. Index is in a certain order in the books and newspapers scattered in the paper title, author's name, publication name and journal number recorded for easy retrieval of the tool. Find the index, but also in a short period of time to understand the academic dynamics. Abstract, refers to the main thesis of the paper briefly extracted, organized into categories of information. Abstracts, like indexes, belong to the secondary processing of the finished product, is to find the latest information on the search tool. The use of abstracts can quickly grasp the academic information. More commonly used by the People's University of China Book and Newspaper Information Society published and distributed by the "Copy Newspaper Information", which is more than 1,400 kinds of newspapers and magazines from the country, according to the scientific or departmental categories compiled into 99 topics (economic class has 21 topics), monthly, end of the year to provide a summary of the digest of a systematic, continuous characteristics of the information, information, convenient and practical. There are also Digest Cards, which summarize new ideas and materials from newspapers and magazines, and are also of value.

③Use of yearbooks, manuals and other tools. Yearbook, manuals, etc. is a second literature screening, evaluation, condensed processing of the finished product, generally written by experts, professionals. Yearbook is a collection of various aspects or a certain aspect of the situation in a year, and according to the annual publication of a tool book, such as "China Economic Yearbook". Manual, is a collection of often need to check the literature of the book.