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1   論文封面

長春稅務(wù)學(xué)院

畢業(yè)論文

			在此鍵入題目，一號宋體加粗

 

 

XXXXXXXXXXXXXX

 

 

 

系       別  XXXXXXXXXXXXXX    

專 業(yè) 年 級  XXXXXXXXXXXXXX   

學(xué) 生 姓 名  XXXXXXXXXXXXXX   

學(xué)      號  XXXXXXXXXXXXXX   

指 導(dǎo) 教 師  XXXXXXXXXXXXXXXX  

職      稱  XXXXXXXXXXXXX     

 

二○    年    月

2   論文原創(chuàng)性聲明

 

畢業(yè)論文原創(chuàng)性聲明

 

本人鄭重聲明：所呈交畢業(yè)論文，是本人在指導(dǎo)教師的指導(dǎo)下，獨立進行研究工作所取得的成果。除文中已經(jīng)注明引用的內(nèi)容外，本論文不包含任何其他人或集體已經(jīng)發(fā)表或撰寫過的作品成果。對本文的研究做出重要貢獻(xiàn)的個人和集體，均已在文中以明確方式標(biāo)明。本人完全意識到本聲明的法律結(jié)果由本人承擔(dān)。

 

	小四號宋體，固定行距22磅

 

 

 

 

論文作者簽名：                           年    月    日

 

3  中文摘要

 

 

摘       要

 

由于經(jīng)營權(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)管機構(gòu)的嚴(yán)格監(jiān)督。為了實現(xiàn)股票市場的效率和公平，會計監(jiān)管成為一種制度選擇和安排。制度包括正式規(guī)則、非正式約束及其實施機制，三者共同決定著制度整體的效率和效果，本文從這三個方面對中國監(jiān)管制度進行論述，并結(jié)合最新發(fā)展趨勢從轉(zhuǎn)變監(jiān)管思路和指導(dǎo)思想、會計監(jiān)管實施機制、創(chuàng)新正式規(guī)則、加強非正式約束等方面對我國上市公司會計監(jiān)管制度提出改進和完善的對策。以便進一步規(guī)范上市公司會計行為，保護投資者利益，提高我國股票市場效率。

【關(guān)鍵詞】會計監(jiān)管 制度 正式規(guī)則 非正式約束 實施機制

					小四號楷體，固定行間距22磅
	小四號黑體

 

 

4         英文摘要

Abstract

Because theseparation of management power and ownership, secondary and minority stockholders removed from companies, so it demands highly transparency aboutinformation disclosure and accepts the strict supervising of the public and thecontrolling organization. In order to realize efficiency and fair of the stockmarket, accounting regulation becomes a kind of institution-selection andarrangement. Institutions include formal rules、informalrestricts  and their implement mechanism,these three determine the institution＇s efficiency andeffect. This article states Chinese regulating institutions from  the three parts, and supports improvingpolicies from the parts of transforming regulation＇strain of thought and instructional idea, implement mechanism  of accounting regulation, innovating formalrules and informal restricts combining with the latest developing trend. So asto standard the listed companies＇accounting behaviorfurther, protect the interest of investors and improve the stock market＇s efficiency of our country.

	14號Arial
			12號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:  三級目錄可視情況確定是否寫入目錄。

6 正文頁面設(shè)置（正文頁碼從第1頁設(shè)置）

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

7  正文層次格式及其有關(guān)內(nèi)容規(guī)范

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

會計政策按其規(guī)范功能，可以分為確認(rèn)性會計政策、計量性會計政策、記錄性會計政策和報告性會計政策。這種分類是從會計循環(huán)的四個基本過程出發(fā)，可以針對不同的會計處理過程采用不同的會計政策，滿足各個不同會計環(huán)節(jié)的特點和需要，規(guī)范各個會計環(huán)節(jié)的會計行為，保證整體會計行為的有序運行。

1. 確認(rèn)性會計政策

……

圖1  XXXXXXXXXXXXX

7.3  正文中引用文獻(xiàn)或解釋說明的腳注格式：

【示例】

倘若獨立審計師不將管理層舞弊視為審計重點或即便視為審計重點，但如CPA審計不獨立、不徹底，發(fā)現(xiàn)管理舞弊的概率不高時，管理層仍然會采取舞弊行動[①]。因此，

……

雖然會計活動本身并不屬于公司治理結(jié)構(gòu)的一個環(huán)節(jié)，但由于很多契約的確立以會計數(shù)據(jù)為基礎(chǔ)[②]，

……

表1  XXXXXXXXXXXXXXXXX統(tǒng)計表

XX

參考文獻(xiàn)

[1] 林斌.論不確定性會計[M].北京：中國財政經(jīng)濟出版社，2000.

[2] 趙揚.會計職業(yè)判斷管見[J].財會通訊，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] 指報刊，[D]指學(xué)位論文

9  文獻(xiàn)綜述（另起一頁）

宋體、小四號字、行間距22磅、800字左右