吉林财经大学论文模版 1

1 论文封面

吉林财经大学

毕业论文

XXXXXXXXXXXXXX

学院

专业班级学生姓名学号 1801091124 指导教师李华职称讲师

二 ○一五年四月

2 论文原创性声明

本人郑重声明：所呈交毕业论文，是本人在指导教师的指导下，独立进

行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。

论文作者签名： 2015 年4月8日

3 中文摘要

摘要

由于经营权和所有权的分离，中、小股东远离企业，因此在信息披露方面要求有很高的透明度，并要接受公众、监管机构的严格监督。为了实现股票市场的效率和公平，会计监管成为一种制度选择和安排。制度包括正式规则、非正式约束及其实施机制，三者共同决定着制度整体的效率和效果，本文从这三个方面对中国监管制度进行论述，并结合最新发展趋势从转变监管思路和指导思想、会计监管实施机制、创新正式规则、加强非正式约束等方面对我国上市公司会计监管制度提出改进和完善的对策。以便进一步规范上市公司会计行为，保护投资者利益，提高我国股票市场效率。

【关键词】会计监管制度正式规则非正式约束实施机制

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

5 论文目录

目

一、XXXXX ·························································································· (１)

（一）XXXXXXXXXXXXXX ········································· (２) （二）XXXXXXXXXXXXXX ········································· (５)

二、XXXXX ·························································································· (11)

（一）XXXXXXXXXXXXXXX ······································ (13) （二）XXXXXXXXXXXXXXX ······································ (XX)

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

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

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

参考文献 ············································································ (XX)

正文页面设置（正文页码从第1

按WORD A4纸提供的标准页面设置格式进行页面设置。

页眉文字为：7 7.1 【示例】

站在企业立场上看，会计政策涵盖了十分广泛的内容，是个完整的政策体系，既有直接体现和显示宏观会计政策的有关内容，又有直接反映企业自身具体特点和会计核算目标的政策内容。

„„

会计政策按其规范功能，可以分为确认性会计政策、计量性会计政策、记录性会计政策和报告性会计政策。这种分类是从会计循环的四个基本过程出发，可以针对不同的会计处理过程采用不同的会计政策，满足各个不同会计环节的特点和需要，规范各个会计环节的会计行为，保证整体会计行为的有序运行。

„„

1. 确认性会计政策，是指把某项经济业务事项作为一项资产、负债、所有者权益、收入、费用等正式计入或列入某一主体的财务会计报告的过程中所采用的政策

„„

7.2

图1 XXXXXXXXXXXXX

7.3 正文中引用文献或解释说明的脚注格式：

【示例】

倘若独立审计师不将管理层舞弊视为审计重点或即便视为审计重点，但如CPA审计不独立、不彻底，发现管理舞弊的概率不高时，管理层仍然会采取舞弊行动①。因此，

„„

虽然会计活动本身并不属于公司治理结构的一个环节，但由于很多契约的确立以会计数据为基础，

„„

②

7.4 正文表格格式

8 参考文献（另起一页）

[2] 赵扬.会计职业判断管见[J].财会通讯，2004.（2）.

[1] 林斌.论不确定性会计[M].北京：中国财政经济出版社，2000.

„„

[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] 指报刊，[D]指学位论文

①②

王泽霞.《管理舞弊审计导向审计研究》[D]，中南财经政法大学博士论文打印稿，2004.5。

如管理人员的报酬契约、公司的债务契约、证券市场的有关监管规定等都是以会计数据为主要基础

而确立。