实证论文经典(3)-Jensen(1976演讲)张琦20060904
Reflections On The State Of Accounting Research
And The Regulation Of Accounting
Michael C. Jensen
Harvard Business School
MJensen@https://www.wendangku.net/doc/ab7356807.html,
Abstract
I have two separate but related topics to cover today. The first is a critical appraisal of the state of
accounting research, and the second is an analysis of current trends in the regulation of accounting practices and where they are leading us.
Research in accounting has been (with one or two notable exceptions) unscientific. Why? Because the focus of this research has been overwhelmingly normative and definitional. As a result, the field has produced remarkably little theory or evidence bearing on positive issues. I am not claiming that accounting lacks theories. Quite the contrary; accountants promulgate "theories" (Edwards and Bell [1961], Sprouse and Moonitz [1962], Chambers [1966], ASOBAT [1966], Ijiri [1967], Sterling [1970]), as rapidly as
the SEC increases disclosure requirements. But in accounting the term "theory" has come to mean normative proposition.
I do not intend my emphasis here on positive analysis to imply that normative issues regarding what should
be are unimportant. Neither academics nor professionals, however, will make significant progress in obtaining answers to the normative questions they continue to ask until they make a more serious attempt to develop a body of positive theory. It is in this sense that I believe much of what is classified as accounting research is useless. The dearth of positive theory explains the almost complete lack of impact of normative accounting research on professional practice. Furthermore, the belief held by many professionals that the new "Professional Schools of Accounting" will somehow improve accounting research, itself implies a disappointment with the payoffs from past accounting research. This failure has not been quite as dramatic in the managerial accounting area where issues such as capital budgeting and transfer pricing have received considerable attention.
Stanford Lectures In Accounting: 1976 (Graduate School of Business,
Stanford University, Palo Alto, California, 1976), PP. 11-19.
? Copyright 1976. Michael C. Jensen. All rights reserved.
You may redistribute this document freely, but please do not post the electronic file on the web. I welcome web links to this document at: https://www.wendangku.net/doc/ab7356807.html,/abstract=321522. I revise my papers regularly, and providing a link to the original ensures that readers will receive the most recent version. Thank you,
Michael C. Jensen
Reflections On The State Of Accounting Research
And The Regulation Of Accounting
Michael C. Jensen*
Harvard Business School
MJensen@https://www.wendangku.net/doc/ab7356807.html,
Stanford Lectures In Accounting: 1976 (Graduate School of Business,
Stanford University, Palo Alto, California, 1976), PP. 11-19.
Introduction
I feel somewhat uncomfortable speaking to such an august body of professional and academic accountants as this. Though accounting was one of my main interests during my graduate studies at the University of Chicago, since leaving Chicago in 1967 I have been primarily interested in finance and economics. My colleagues at Rochester, however, have helped maintain my involvement in accounting by consolidating many of the weekly Finance and Accounting Workshops. In any case, I apologize in advance for what are sure to be some gaps in my knowledge of the accounting literature.
I have two separate but related topics to cover today. The first is a critical appraisal of the state of accounting research, and the second is an analysis of current trends in the regulation of accounting practices and where they are leading us.
Much of what I have to say today is the result of insights I have gained from discussions with my colleagues at Rochester: George Benston, Bill
*I am indebted to Jerold Zimmerman, Ross Watts, William Meckling, and Richard Fortner for their comments, criticisms, and su3gestions.
Meckling, Philip Meyers, Ross Watts, and Jerold Zimmerman. I have borrowed freely from their ideas, and in some sense what I have to say today represents my assessment of what I might immodestly label the emerging Rochester School of Accounting. Ross Watts, in particular, has waited patiently for me to produce my first draft of a paper on the theory of accounting that he and I have been trying to write for several years. Many of the ideas we have discussed appear here. Unfortunately, none of these people can be held responsible for my errors of fact or understanding. Finally, I'm indebted to Price Waterhouse and Stanford University for giving me the opportunity to explore these topics with you.
A Critical Appraisal of Accounting Research
In my opinion, research in accounting has been (with one or two notable exceptions) unscientific. Why? Because the focus of this research has been overwhelmingly normative and definitional. As a result, the field has produced remarkably little theory or evidence bearing on positive issues. I am not claiming that accounting lacks theories. Quite the contrary; accountants promulgate "theories" (Edwards and Bell [1961], Sprouse and Moonitz [1962], Chambers [1966], ASOBAT [1966], Ijiri [1967], Sterling [1970]), as rapidly as the SEC increases disclosure requirements. But in accounting the term "theory" has come to mean normative proposition.
The so-called accounting theory texts are almost entirely devoted to the examination of questions of a "what ought to be done" nature. These theories, of course, are not supposed to explain existing phenomena. Let me illustrate my point in some detail.
The accounting literature focuses almost entirely on such questions as:
1) How should leases be treated on the balance sheet?
2) Should replacement (or liquidation) values be used in the balance sheet and
income statements?
3) How should changing price levels be accounted for?
4) How should changes in foreign exchange rates be accounted for by firms with
foreign interests?
5) How should inventories be valued?
6) What should be reported in annual financial statements?
7) Should interim financial statements be ~ audited?
8) How should minority interests in subsidiaries be treated in consolidated
statements?
On the other hand, what is referred to as accounting theory is useless in trying to answer positive questions about accounting practice. For example:
1) There is much discussion in the literature regarding the "needs" of those using
accounting reports. Why is there little or no attention paid to the "needs" of
the suppliers of accounting reports? What are the supply-side forces, and
what impact do they have on accounting practices?
2) Why do most firms continue to allocate overhead charges to performance
centers?
3) Why do firms change accounting techniques?
4) Why do firms change auditors?
5) Why has the accounting profession been cursed with a strong authoritative bias
- resulting in the establishment of professional bodies such as the CAP, APB
and FASB to rule on "generally accepted accounting techniques"?
6) How have court regulation and rulings influenced accounting practice?
7) Why do firms continue to use historical cost depreciation for other than tax
purposes?
8) Why are public accounting firms organized as partnerships?
9) Why is fund accounting so different from corporate accounting?
10) What impact has the CPA certification procedure had on the practice of
accounting and on research in accounting?
11) What have been the effects on the focus of research of accounting educational
programs which require faculty to expend substantial effort teaching
institutionally oriented material aimed at the CPA exam?
12) Why does the accounting field place an emphasis on "professionalism" and
"professional ethics"?
Exceptions to this fixation on normative issues are to be found mainly in the efficient market related studies of Benston [1967, 1973], Beaver [1968], Ball and Brown [1968], Kaplan and Roll [1972], Gonedes and Dopuch [1974], and others dealing with the effects of various disclosure rules and financial reporting on security prices. Further exceptions are found in the work on properties of the time series behavior of accounting earnings (Beaver [1970], Ball and Watts [1972], Watts [1975]), as well as in some scattered work on the usefulness of accounting data for predicting such. events as failure (Beaver [1966]), and in a small amount of material dealing with the determinants of a firm's choice of accounting methods (Gordon, Horowitz, and Meyers [1966], Gagnon [1967, 1971], and Watts and Zimmerman [1976]) and the choice of auditor (Burton and Roberts [1967]). This research been the most useful of that done in accounting and none of my criticisms are directed at it. I shall not, however, spend my time today summarizing it, although I mention in passing that at the present time the marginal value of additional research in the efficient market related area seems to be quite low relative to many other areas.
Much of the behavioral research in accounting could be classified as positive. That is, it addresses issues such as the effect which provision of variant quantities of data has on certain decisions made by students, questionnaire respondents. or other laboratory subjects. In many ways these studies are similar to the physiological studies which
measure such things as the effect of alcohol consumption on reaction time; they are similar also in the sense that they are as relevant to accounting issues as these physio-logical studies.
I do not intend my emphasis on positive analysis to imply that normative issues regarding what should be are unimportant. Neither academics nor professionals, however, will make significant progress in obtaining answers to the normative questions they continue to ask until they make a more serious attempt to develop a body of positive theory. It is in this sense that I believe much of what is classified as accounting research is useless. The dearth of positive theory explains the almost complete lack of impact of normative accounting research on professional practice. Furthermore, the belief held by many professionals that the new "Professional Schools of Accounting" will somehow improve accounting research, itself implies a disappointment with the payoffs from past accounting research. This failure has not been quite as dramatic in the managerial accounting area where issues such as capital budgeting and transfer pricing have received considerable attention.
Today, however, the majority of my remarks are leveled at financial accounting.
The History of Progress in Finance
A review of the recent history of finance illustrates the importance of positive theory in the development of answers to normative questions. Prior to 1958 finance was in much the same state as accounting is today. Ad hoc theories filled the literature (as well as practice). Institutional details and definitions filled the textbooks, and little or no valid evidence existed. The theory of finance was riddled with logical inconsistencies and was almost totally prescriptive, that is, normatively oriented. The major concerns of the field were with optimality issues associated with dividend, investment, capital structure, and working capital policies. Little attention was paid to markets, individual incentives, or the nature of equilibrium in the analytical finance setting.
Then, around 1958, came the Modigliani-Miller propositions, the Theory of Random Walks, and Markowitz's portfolio theory. The orientation of the first two was solidly positive, the third was totally normative. Several years later, however, the mean-variance portfolio theory was turned on its head to generate a positive theory of the pricing of assets under conditions of uncertainty (Sharp [1964] , Lintner [1965]). In 1973 the Black-Scholes option pricing model was published, and more recently the growing normative literature on the theory of agency has been used by Bill Meckling and myself [1967a] to address many positive problems in the theory of the firm and corporate finance.
In the dozen years between 1958 and 1970, finance research at the leading universities had little to do with the practice of financial managers. We took a sojourn into a highly artificial world of perfect markets, no transactions costs, etc., and we were able to generate a whole set of "don't count theorems." Most of us, I think, felt somewhat uncomfortable trying to teach students what to do in practice, and some were even slightly antagonistic to the notion of dealing with the "real" problems of the corporate financial manager.
But suddenly, in the last five years finance theory has become rich enough to enable us to address all sorts of practical issues, including:
1)the factors determining the indenture provisions in bond contracts,
2)the effects of bankruptcy and bankruptcy costs,
3)procedures for optimal utilization of information in portfolio selection,
4)evaluation of portfolio performance,
5)capital budgeting under uncertainty,
6)the determinants of an optimal capital structure,
7)rights versus underwriting arrangements for new issues,
8)optimal pension funding policies,
9)the theoretical and empirical effects of mergers.
Most of these issues have strong normative content, that is, they imply policy prescriptions. Let me add that we still do not have all the answers to these questions nor, indeed, answers to all normative issues in finance. For instance, we still don't understand why firms pay dividends, and therefore we have little notion of what constitutes an optimal dividend policy.
Today in most of the major centers of financial research in the U.S., I believe there is almost as much effort being devoted to the study of pragmatic corporate financial problems as to the advancement of the frontiers of pure theory. So we have come full circle back to the normative issues, but armed with a tool kit which is rich in positive theory and evidence. We are, I believe, in a much better position to understand the complexities of these problems, and the subtleties of the nature of equilibrium in the market setting in which corporate and public policy decisions are made.
Why a Positive Theory of Accounting?
The development of a positive theory of accounting will explain why accounting is what it is, why accountants do what they do, and what effects these phenomena have on people and resource utilization. Such a positive theory is a precondition for answering the normative questions which interest us. Our experience in finance is consistent with this.
Accounting practices and the ways in which they change are the result of a complex system in which the divergent interests of many different parties are brought into equilibrium. Ross Watts [1974] has begun to provide some analysis of the conflicting interests of various parties and how they interact. Obviously, some of these parties are easily identifiable as corporate management, internal accounting staffs, stockholders, creditors, regulators, security analysts and other users of financial statements, and auditors. But until we better understand the
interactions of the effected parties and identify other interested groups, progress on normative accounting issues will be virtually nonexistent.
William Beaver's [1973] article on "What Should Be the FASB's Objectives" is a very good illustration of two of the points I wish to make. Bill brilliantly summarizes the positive theory of efficient markets, and the theory and evidence on how disclosure, accounting techniques, and changes in these techniques effect security prices. He then marshals these results in a very effective way to address the normative question: What should the FASB do? His article, therefore, is a premier example of what I mean when I say that useful answers to normative questions can be obtained only after we have a solid body of positive theory and consistent evidence.
On the other hand, Bill's article represents a good example of the second point I'm trying to make. Neither he nor anyone else I know of has a decent positive theory to explain how the conflicting forces which bear on such bodies as the FASB are brought into equilibrium. The development of such a theory requires something akin to a theory of regulation, which is only just beginning to develop. Given this fact, neither Bill, nor I, nor anyone else has any worthwhile suggestions to make regarding the implementation of a positive program which would have any chance of bringing his suggestions to fruition. To do this we would have to devise changes in the institutional structure which will cause the equilibrium we observe to shift in a desired direction. Without such a theory I fully expect his suggestions to fall on deaf ears.
Articles by Horngren [1973], and Meckling and Zimmerman [1976] represent very interesting attempts to provide a positive analysis of some aspects of the system, and to develop a theory which would help us to implement some of Beaver's suggestions. Horngren's article on "The Marketing of Accounting Standards" is an important first step in considering the forces which impinge on
the behavior of the FASB and I commend it to you all. It lacks, unfortunately, explicit consideration of the objectives and incentives of the individual members of the FASB, the SEC, public accounting firms, etc., as well as a theory of the political process. I shall expand on this in a moment.
The Meckling-Zimmerman article focuses on the current movement to establish new and separate "Professional Schools of Accounting." They analyze the forces behind this movement and the likely implications of the establishment of such schools for the quality of accounting training and research, the welfare of public accounting firms and business schools, and social welfare in general. Interestingly enough, the Journal of Accountancy, which has its own objectives, refused to publish their article because it was "untimely." The influence of politics and self-interest extend to more than just the SEC and FASB, and the sooner we recognize that fact, the better we will be able to understand the complex system with which we are dealing.
Normative research in accounting now takes the form of attempts to find answers to questions which are phrased in an absolute sense regarding what is "right" and what is "wrong," or what are the informational "needs" of investors and how can accountants meet these "needs." The only way we will obtain useful insight into these issues is to rephrase them in the following way:
What kinds of institutional changes will change the incentives facing the
interacting parties so to move the equilibrium solution in a "preferred"
direction?
Simplistic calls to arms will not, in and of themselves, be successful.
Obviously, the word preferred implies tile existence of an objective function and it is here that we must be careful to distinguish the viewpoint we are taking. Are we talking about optimal policy from the point of view of the corporate owner, or creditor, or
auditor, or "society"? These viewpoints will not, in general be consistent, and yet it is often unclear in the debates over what accountants should do just exactly what viewpoint is being taken. Instead, we commonly observe an empty amalgam of conflicting objectives. Consider the following statement in Hendriksen's [1972, p. 2]Accounting Theory text:
The major emphasis in this book is on the development of financial
accounting theory based on the objectives of reporting to stockholders,
investors, creditors, and other outside interests, although the objectives of
reporting to management are taken into consideration in specific instances
where the objectives overlap. Consideration is also given to meeting the
objectives of general social and economic interests of a nation or
geographic area.
There is simply no way in which all these objectives can be simultaneously satisfied.
It astonishes me how the unending discussions regarding what accounting should be can be carried on without the words Pareto Optimality ever being mentioned, much less used in any substantive sense, even though there are often references to the interests of society. Instead, the discussion is couched in terms such as "usefulness" which are essentially empty of content. The only way these issues can in fact ever be answered is in terms of choices based on the real effects of various alternative actions on people, their behavior, their wealth, and their utilization of resources.
The only segment of the accounting literature I know of in which the Pareto Optimality notion plays a role is the recent state preference related literature on infor-mation production and disclosure which is receiving fairly intense attention here on the West Coast. Unfortunately, most of that literature has little or nothing to do with substantive accounting problems, even though it has pretensions in that direction. Most of it amounts to the generation of "possibility theorems"; as, for example, the delineation of
the conditions under which the production or disclosure of "information" will make all investors better off, worse off, or some better and some worse off. Little or no attention is paid to the question of what institutional arrangements, if any, would induce the maximizing individuals involved to produce or provide the "socially optimal" information. The analysis has policy implications oil), if one assumes there exists some deus ex machina which will bring about the desired results. In all the cases I've seen so far there are no institutional arrangements which will induce "optimal" behavior on the part of individuals. The analysis is a good example of the Nirvana fallacy.
The other major thrust of this analysis is in the delineation of the set assumptions which must be made on the farm of individual utility functions, distribution of resources, etc., in order to draw some specified set of implications. But this work is little more than the rigorous manipulation of toy logical structures which entirely lack empirical content. It leads to no new understanding of the workings of the world. To this I ask: Why do we care? I hasten to add that there is much work in finance of a similar nature, and it is subject to the same criticisms.
Developing a positive accounting theory is not going to be an easy task. It will not arise full blown out of the work of any single individual—the problems are too big for that. I expect that it will take at least ten to fifteen years far us to generate a substantial body of results. Furthermore, I am not so naive as to believe that my suggestions today will be received with much enthusiasm from either the professional or academic arms of the profession. Understandably, the professionals will not be intrigued by the prospect of having the best minds in the profession diverted from currently pressing issues and devoted to such long range questions as I have raised.
I do not expect anything other than a small minority of academic accountants to find my suggestions attractive. Why? Simply because the training and background of the majority of academics leaves them ill-equipped to address these positive issues. No one wants to find himself obsolete—least of all an academician. Furthermore, it is totally
unreasonable to expect him to contribute to his own demise. Analysis of these positive issues is at least as much an economic as an accounting problem, and will require knowledge of the theory of finance, the theory of the firm, organization theory, decision theory, the theory of regulation, and political theory.
The requisite decision theory and theory of finance are well along in their development. Political theory, the economic theory of the firm, and the theory of regulation are only now receiving real attention and they have a long way to go in their development.
Little of that which has been bequeathed to us by the behavioral sciences passing for "organization theory" deserves the appellation "theory." As far as I can tell, it is empty of general positive propositions which are both internally consistent and supported by evidence. There is, however, increasing interest in these problems now in evidence in the economics literature. I believe we will begin to see significant progress made towards the achievement of some fundamental knowledge of organizational problems in the future. The development of a body of accounting theory will not only draw upon these results but will also, I believe, contribute some substantial advances of its own towards a legitimate theory of organizations.
Some Guidelines for Change
Some major changes must occur in accounting research if a positive theory of accounting is to be developed. One of these I have already mentioned: Accountants must start asking the right questions. Why do we observe what we observe? What are the equilibrating mechanisms and the associated incentives in the system?
But merely asking the right questions is not enough. There must be considerably more attention paid to the implicit models of' man that lie at the heart of such analysis. All too often individuals are conceptualized in accounting theories as being incapable or uninterested in caring for themselves. This leads to a very scrawny, undernourished body
of theory which in no way captures tile vital and robust character of the world. A much richer set of hypotheses will be generated if we correct this error.
Bill Meckling and I commend to you the notion of the individual as a Resourceful, Evaluative, Maximizing Man, or as we have labeled trim, REMM. (I apologize for the chauvinistic character of REMM, but somehow REMP does not seem to roil off the tongue in quite tile right fashion.) Our REMM is "Resourceful in that lie `reasons' about the consequences of changes in his environment and in his own behavior [and he is creative] he is an Evaluator, he has preferences [about almost everything and substitutes among alternative ends in all dimensions] , and, finally, lie is a Maximizer, lie acts so as to achieve the highest level of `good' as lie perceives it." (A more detailed discussion of RE:MM and his uses is available in Meckling [1976] .)
REMM is to be distinguished from:
Sociological Man, who is almost entirely the product of his cultural environment, a role player like an ant or a bee who does not evaluate.
His behavior is by and large independent of the incentives he faces.
Psychological Man, who is resourceful and who evaluates hut whose wants are not comparable to one another. He therefore does not substitute
among goods; i.e., he makes no tradeoffs. His "needs" are arranged in
a hierarchical order.
Economic Man, a short run money Maximizer with limited resourcefulness.
Political Mart, who is in a certain sense an evaluator and a maximizer, but lie is not REMM. He is an altruist who is assumed to he always
attempting to maximize the "public good." lie has no individual wants
or desires other than this "public good."
I'm sure you will, upon reflection, see that all these notions of man are frequently used in all the social sciences and especially in accounting. For instance, the accountant is
often represented as sociological man he dues what he does because he has been educated to do so, indoctrinated with professional ethics, and directed by the rules of' "generally accepted accounting principles." He has no personal wants or creativity and does not respond to incentives presented to him by his environment.
Mr. Burton, who shares the podium here today, explicitly expressed his view of the accountant as sociological man in his speech on "The Need for Professional Accounting Education." This position is usually only implicit in accounting research; he put it as follows:
Business schools tend to emphasize an approach geared substantially to
profit maximization in a competitive environment.
Accountants on the other hand need a different approach. They need what
might be called the dispassionate professional approach. Alone among the
professions the accountant achieves his social purpose by being independent
of his client rather than serving the client's interest to the exclusion of others
or following his own profit maximizing interest. These approaches are not
necessarily mutually exclusive, but the fundamental objective of the public
accountant is one of independence. This approach needs to be instilled at an
early stage. I suggest that a number of the problems which the accounting
profession is having today arise because this fundamental approach has not
been sufficiently ingrained (Burton [1975, pp. 6, 7] ).
The user of financial statements is often characterized as psychological man he "needs" objectivity and is unwilling to sacrifice any of' it to obtain anything else (such as unbiasedness); he makes no tradeoffs.
The member of the APB, or FASB, or regulatory bodies such as the SEC is generally thought of as political man he is an altruist, solely interested in discovering what is "right." lie pursues truth with total disregard for his own personal interests. Many
people, in the comfort and secrecy of their own homes, allow themselves to think of these men as REMM's individuals with personal interests and drives who are more likely to lake a given action, whatever its consequences for the "public good," if the private benefits to themselves are larger. This heresy, however, seldom finds its way into print in the accounting literature and never into accounting theory, although Watts [1974] and Watts-Zimrnerman [1976] are exceptions.
Gentlemen, I submit to you that Mr. Burton, just like you and me, is better understood as a REMM than as a political man. So, too, I might add, is the auditor, the manager, the banker, etc., and any other bureaucrat I don't mean to pick on Mr. Burton personally. The sooner we recognize that all these individuals are REMM's and we incorporate formal analysis of their maximizing behavior in our models, the sooner we will develop positive theories which will give us some fundamental understanding about why the system reaches the equilibrium it does, why the professional boards seem to continually fail, why Mr. Burton does what he dues, and what we can do to stop him.
Once we begin to think of each individual in the system under study as a REMM we are then led quite naturally to inquire into the characteristics of the incentives he faces in order to explain his behavior. That is, we are naturally led to a positive theory of accounting. We want to understand, for instance, the costs and the benefits generated by alternative disclosure actions on all parties and how individual REMM's will react. With this accomplished, we will be able to understand how the system operates and to make predictions. And eventually, we will be able to make normative statements.
Purely positive research cannot be accomplished without some consideration of some normative issues. However, there is a subtle but important difference between such normative considerations and what usually goes on in accounting. When we construct positive theories we endow our REMM's with objectives. We take a normative approach to each of the REMM's decision problems and solve for the optimal policies. Then we assume that all the REMM's in our problem behave according to our optimal policies and
investigate the characteristics of the resulting equilibrium. Given this description of the equilibrium, we can then address the normative public policy issues. This, I maintain, is very different from the normal procedures followed in accounting, which amount to standing in a hole contemplating Mount Olympus and trying to figure out how to jump over it without first climbing out of the hole.
Looking at the methodological problem in this "bootstrapping" way also suggests that I may have been a bit too hard in my blanket criticisms of accounting research. Some of that research is directed at determining what effects alternative accounting policies have on various reported measures such as income, etc. There is little doubt that some knowledge of these effects will play an important role in the development of a positive theory. To date, however, that research does not aid in answering any normative questions. Without a theory which is well founded in maximizing behavior by individuals we don't know what measures (reported or not) are important. Furthermore, we don't know what effects, if any, these alternative accounting techniques have on individual behavior or resource utilization.
I wish I understood better why accounting researchers have avoided developing positive theories and why the concept of REMM has played such a small role in accounting research. (Notice that answers to both these questions themselves require positive theories.) One simplistic hypothesis is that the continuing pressure of the regulatory climate over the past decades has confronted accountants with the ever present (and real) spectre of constraints and control. This has played a large role in focusing the professional and academic debates and research on superficial questions of the "right" way to do things in some undefined and absolute moral sense. The current debates surrounding the euphemism "sensitive payments" and the legal liability of auditors to disclose these payments as well as management fraud are good examples of this focus. There has been almost no attention paid to the positive effects of various policies on the involved parties such as stockholders and auditors. In practice, the debate has centered on
moral issues. This is not at all unusual and is, I think, about par for what we can expect out of the political sector. It simply doesn't pay for REMM's, like Mr. Burton, to pay a great deal of attention to the real effects of the actions of the SEC. It is not, I believe, in his (or any other bureaucrat's) interest to maximize the "public good."
This brings me to the last set of thoughts I would like !a leave with you today.
Regulation of Accounting Standards and Disclosure and
the Attack on Corporations
Since Mr. Burton took office as the Chief Accountant of the SEC in 1972, that body has played an increasingly strong role in the establishment of accounting and disclosure standards. Great concern has arisen in the accounting profession that the establishment of such standards is being usurped from the private sector. Although the SEC has for 40 years had the statutory authority to set such standards, it had previously allowed this function to remain in the private sector with the CAP and its successor, the APB. The creation of the FASB was due in part to a desire to keep the authority for setting standards in the private sector. Even with the FASB, however, the SEC continues to play a stronger role in the setting of standards. Its recent requirements for disclosure of replacement costs of productive capacity and inventories are only a small example.
The question regarding why the SEC voluntarily limited its standard setting activities for 40 years, even though it had the legal authority to mandate accounting practices, is another fascinating question worthy of study. If we knew why this occurred and why the recent changes in policy have come about, we would be in a much better position to understand the future of accounting. I do not believe, incidentally, that the simplistic hypothesis that the change was solely due to the appointment of a new Chief Accountant will stand the test of time and analysis. I do not believe that it was merely an accident that an "activist" was appointed to succeed Mr. Barr, the former Chief Accountant for 33 years.
At the same time that the SEC has played an increasingly strong role in dictating standards, it, along with the courts, has been moving to bring about substantial changes in the function of the auditors as I'm sure you are all aware. Auditors are increasingly being pressured by both the SEC and the courts to accept liability for failure to disclose "material items" and management fraud. I have seen estimates of pending class action lawsuits against auditors ranging from 200 to 1,000 such cases for which damage claims run into hundreds of millions of dollars. There are also pressures building to bring auditors into the certification of interim statements, financial press releases, line of business reporting, and, in a recent bill proposed by the SEC, for evaluation and certification of corporate internal control systems.
I believe that these events and others which are causing substantial consternation in the accounting profession today are not unique to your profession. They are, in fact, additional manifestations of a major and continuing attack on the corporation as an organizational form. Large corporations are being forced by law and by threat of law (euphemistically called "social responsibility") to serve as a vehicle for effecting all sorts of social reform - from the alleviation of discrimination and poverty, to the establishment of training and pollution programs. The motivating force behind this is the fact that corporations represent large visible blocks of wealth which are particularly vulnerable to expropriation by special interest groups and the political sector.
Politicians, bureaucrats, and special interest groups are using the notion of social responsibility-and the power of the political sector to effect wealth transfers from corporate owners, creditors, and the consumers of the corporation's product to others in society. This phenomenon is not limited to the corporation alone. In its most general form, it amounts to a continuing process in which the political sector is gradually destroying private rights to property and private contracting rights by transferring these rights to the public sector.
I do not use the term "rights" in any ethical or moral sense, but simply mean it to refer to actions which the law allows specific individuals (owners) to take, including writing contracts with others. In another paper [1976] I have outlined the general magnitude of this problem, and Bill Meckling and I in a joint paper [1976b] have analyzed the forces at work and their implications for the future of the corporation in some detail. Our conclusion is that the corporation is being destroyed as a viable form of organization. Unfortunately, we see no way to halt the process.
I do not have the time today to go into a detailed analysis of this problem. It arises out of a fundamental conflict between our form of political democracy and the market system. The government. which possesses ultimate authority over the use of violence, plays two very different roles. It has the responsibility for protecting the rights of individuals and for enforcing contracts. But it also has the power through legislation and through court decisions to alter individual rights. The use of this latter power by politicians, bureaucrats, and various special interest groups to increase their own welfare at the expense of others is the basic source of the inconsistency between a political democracy as we know it and the market system.
I indicated earlier that it is not in the personal interest of politicians or bureaucrats (including Mr. Burton) to maximize the "public good." The reason is that they are, as individuals, no different than the rest of us. As REMM's. they prefer more rights to less and they have the same interest as the rest of us in expanding the set of rights from which they benefit. Since stability in private rights is by its very nature a constraint on what government (i.e., bureaucrats and politicians) can do, they have a strong interest in breaking down the system of private rights. To the extent that they succeed in this, they extend the market for their services. They use the rhetoric of crises to justify the revocation and abrogation of private rights which is the currency in which they deal. By doing so they can expand their staffs, their power, and ultimately their own welfare.
毕业论文答辩演讲稿模板集合五篇
毕业论文答辩演讲稿模板集合五篇 毕业论文答辩演讲稿篇1 尊敬的各位老师: 上午好! 我叫xxx，是注会081班的学生，我的论文题目是企业应收账款管理问题的研究，论文是在唐玲老师的悉心指点下完成的，在这里我向我的老师表示深深的谢意，向各位老师不辞辛苦参加我们的毕业论文答辩表示衷心的感谢，并对那些年我们有机会聆听教诲的各位老师表示由衷的敬意。下面我将论文设计的目的和主要内容向各位老师作一汇报，恳请各位老师指教指导。首先，我想谈谈这个毕业论文设计的目的及意义。我们都知道在现代市场经济环境下，企业间的竞争日趋激烈，企业为了在竞争中赢得主动，抓住商机，除了要提高产品质量、改善售后服务外，还要运用赊销方式来扩大销售。赊销在这方面有着任何其他结算方式都无法比拟的优势。特别是在信用经济时代下，由于信用交易体系的不断发展，信用交易额度不断增大，大量使用现金交易显然无法满足日益扩大的市场规模的要求。同时企业扩大市场规模，提高产品或服务的市场占有率，增加企业的盈利水平，特别是在宏观经济不景气、市场疲软和资金匮乏的情况下，赊销具有比较明显的促销作用，更是一种抢先占领市场的重要手段，有利于扩大企业产品的销路，增加了产品销售收入，提高企业竞争能力和经济效益，同时我认为最值得关注的是赊销形成应收账款的弊端，应收账款不仅会增加管理及其他方面的成本，还有可能形成呆账、坏账，导致企业现金流紧张，甚至陷入财务危机，增大经营风险。从以上可知应收账款是一把双刃剑，它能为企业带来丰厚的利润，也能将企业带来破产的困境。目前我国大部分企业对应收账款管理意识较薄弱，对企业应收账款管理研究具有重大意义。其次，抛开论文引言部分，我想谈谈这篇论文的结构和主要内容。第一部分是有关应收账款的理论综述。第二部分是应收账款管理存在的问题; 第三部分是加强应收账款管理的对策第四部分是四川长虹案例分析来了解应收账款的管理。最后，我想谈谈这篇论文存在的不足。书到用时方恨少，事非经过不知难。这篇论文写作的过程，也是我越来越认识到自己知识与经验缺乏的过程。虽然，应收账款是一个简单的会计科目，但是当我尽可能地收集材料，竭尽所能运用自己所学的知识进行论文写作的时候，发现原来简单的东西里面蕴含着丰富的知识，在此过程中我学到了
论文答辩演讲稿简述
论文答辩演讲稿简述 上午好! 我是08级二班的xxx。我的论文题目是“浅谈高校学习型学生党支部建设”。我的这篇论文是在朱老师的悉心指导下完成的，感谢朱老师，也感谢各位老师在答辩过程中对我论文的指导。我之所以选择这个题目，是我在平时的学习中了解到关于学习型党组织建设是最近几年来的热点话题，我也较为感兴趣，同时结合我个人在学生党支部的一些学生工作。下面我将这篇论文选题的背景和主要内容向各位老师作一一汇报，恳请各位老师批评指正。 首先，我想谈谈论文选题的背景与意义。 随着经济全球化不断推进，当今社会已步入知识经济时代，无论是个人、企业、还是社会，只有不断学习，才能适应不断变化的新形势。加强学习是党组织建设的永恒话题，党的十六届四中会强调“努力建设学习型政党”。党的十七届四中全会决定，把建设马克思主义学习型政党作为重大而紧迫的战略任务抓紧抓好。建设马克思主义学习型政党是全党的任务,也是高校党组织面临的任务。高校学生党支部是中国共产党在高校的最基层组织,肩负着为中国共产党和国家培养合格的建设者和接班人的历史重任。因此,加强和改进大学生党支部建设，创建学习型学生党支部,对于充分发挥党的政治优势和组织优势，不断提升学生党员的综合素质,增强学生党支部的创造力、战斗力和凝聚力,具有重要的现实意义。 其次，我想谈谈这篇论文的结构和主要内容。 本文主要分为六个大的部分。
第一部分主要是简单讲述了建设高校学习型学生党支部的背景。 第二部分主要介绍高校学习型学生党支部的内涵和特征。 第三部分进一步分析了高校学习型学生党支部建设的必要性。 第四部分主要概述了高校学习型学生党支部建设存在的问题，通过对问题的分析引出第五部分高校学习型学生党支部建设的主要途径，遵循了发现问题、分析问题和解决问题的逻辑线索。 第五部分主要概述了高校学习型学生党支部建设的主要途径，一共有五点。 第六部分结语，对文章进行小结，指出高校学习型学生党支部建设是一个系统工程，需要各方面的共同努力。 再次，我谈一下论文的研究方法研究方法：通过查阅相关文献资料，了解高校学习型学生党支部的内涵和特征，以及高校学习型学生党支部建设的必要性，分析高校学习型学生党支部建设中存在的问题，最后通过经验总结法，提出高校学习型学生党支部建设的主要途径。 最后，我想谈谈这篇论文的创新和存在的不足。 本篇论文的创新之处在于结合了重庆市“抓党建、促三风、建三高”活动的背景，通过创建高效学习型学生党支部，从而带动高效良好学风和校风的形成。 特别是在文章第五部分，在学习平台建设方面，结合了“三下乡”等社会实践和社团建设。在丰富学习内容时把近几年学生较为关注的考研、就业等方面纳入了高校学习型学生党支部建设的学习内容。
毕业论文管理系统分析与设计说明
毕业论文管理系统分析与设计 班级：信息管理与信息系统 1102 指导教师：黄立明 学号： 0811110206 姓名：高萍
毕业论文管理系统 摘要 (3) 一．毕业论文管理系统的系统调研及规划 (3) 1．1 项目系统的背景分析 (3) 1．2毕业论文信息管理的基本需求 (3) 1．3 毕业论文管理信息系统的项目进程 (4) 1．4 毕业论文信息管理系统的系统分析 (4) 1.4.1系统规划任务 (4) 1.4.2系统规划原则 (4) 1.4.3采用企业系统规划法对毕业论文管理系统进行系统规划 (5) 1.4.3.1 准备工作 (5) 1.4.3.2定义企业过程 (5) 1.4.3.3定义数据类 (6) 1.4.3.4绘制UC矩阵图 (7) 二．毕业论文管理系统的可行性分析 (8) 2.1.学院毕业论文管理概况 (8) 2.1.1毕业论文管理的目标与战略 (8) 2.2拟建的信息系统 (8) 2.2.1简要说明 (8) 2.2.2对组织的意义和影响 (9) 2.3经济可行性 (9) 2.4技术可行性 (9) 2.5社会可行性分析 (9) 2.6可行性分析结果 (10) 三．毕业论文管理系统的结构化分析建模 (10) 3.1组织结构分析 (10) 3.2业务流程分析 (11) 3.3数据流程分析 (11) 四．毕业论文管理系统的系统设计 (13) 4.1毕业论文管理系统业务主要包括 (13) 4.2毕业论文管理系统功能结构图 (13) 4.3代码设计 (14) 4.4，输入输出界面设计 (15) 4.4.1输入设计 (15) 4.4.2输出设计 (15) 4.5 数据库设计 (15) 4.5.1需求分析 (15) 4.5.2数据库文件设计 (16) 4.5.2数据库概念结构设计 (17) 五．毕业论文管理系统的系统实施 (18) 5.1 开发环境 (18) 5.2 调试与测试过程 (19)
硕士论文答辩稿
大家上午好！我叫王磊，我的专业是马克思主义中国化研究，我的论文题目是《太原市失地农民社会保障问题研究》，我的指导老师是张文华教授，在此我首先要向他表示深深的谢意，同时我也要向今天不辞辛苦参加我们论文答辩的各位老师表示衷心的感谢。下面，我将从七个方面对我的这篇文章做一个简单陈述：一、选题依据 从全国范围来看，改革开放30年以来，伴随我国经济的快速发展和社会的全面转型，城镇化进程已经进入快速发展期。截至到2009年，我国的城镇人口按统计口径算，已经达到了6.22亿人，城镇化率提高到46.6%。但在城镇化和工业化不断加速发展今天，我们也应当注意到大量农用土地被征用，一些农民被迫离开等赖以生存的土地，成为失地农民。就目前而言，对于被征土地农民给予了一定程度补偿，但是难以解决他们养老、医疗和就业等诸多问题。可见，如何妥善解决失地农民的社会保障问题，怎样让他们与市民一样拥有享受社会保障的权利，不仅是当前在全国普遍存在的问题，而且是当前我国城镇化进程中的亟待解决的重大课题。 太原市作为我国中部资源大省的省会城市，经济社会发展环境具有相对的比较优势。尤其在中共中央提出“中部崛起”战略并实施后，太原市在社会、经济和文化等领域都发生了重大的变化，经济发展突飞猛进，综合实力大幅提升，城镇化建设也进入快速发展期。2009年太原市城镇人口为287．92万人，全市城镇化率为82．22％。在这背后，大量农业用地转为城市用地，从而衍生出了大量的失地农民。主城区的失地农民占太原市总人口的3.5％左右。由此可见，城镇在空间上的扩展要求农村提供大量的土地，越来越多的农村土地将被征用。如果不建立健全相应的社会保障制度，农民就会成为种田无地、就业无岗、保障无份的“三无分子”，从而被迫成为城乡中的“不安定因素”，势必影响城镇化进程，甚至影响社会稳定。如何解决好太原市失地农民的社会保障问题，就成为目前我省城镇化进程中迫切需要进行理论研究和实践探讨的重大课题。我们期望该项研究，能够为快速推进太原城镇化进程以及对失地农民所面临的社会保障问题提供有价值的对策参考。 二、研究现状 国内外文献对于失地农民社会保障模式的选择、社保基金凑集、监管和运营等方面做出了比较深入的研究，并且在对失地农民安置方面也形成了不少极具地方特色模式。但是，关于失地农民的社会保障的研究也存在有待深入探讨的问题。首先，国内对于欠发达地区的失地农民社会保障问题研究较少。当前我国工业化和城镇化进程在不断推进，欠发达地区农民也必然会面临发达地区农民所面临的问题，即农地征用规模会越来越大、失地农民数量不断增加，那么如何解决欠发达地区失地农民社会保障问题就显得尤为重要。太原市作为欠发达地区的一个大城市，对其失地农民社会保障问题进行探讨，在一定程度上有助于为其他欠发达地区城镇对于该问题解决提供较为有效的借鉴。其次，目前已有的研究，一般都将失地农民养老风险的防范与保障设为研究重点，而对于失地农民医疗保障和失业风险关注不多，而且对于如何建立健全我国失地农民医疗体系和促进就业也缺乏深入研究。针对这一情况，本文会对太原市失地农民医疗和就业问题进行深入分析，并提出一些可供参考的对策建议。 三、研究思路和方法 1.研究思路 本文以伴随我国城镇化进程中出现的大批失地农民的社会现实为研究背景，
毕业设计答辩的演讲稿4篇
毕业设计答辩的演讲稿4篇Graduation project reply speech document 编订：JinTai College
毕业设计答辩的演讲稿4篇 小泰温馨提示：演讲稿是在较为隆重的仪式上和某些公众场合发表的 讲话文稿。演讲稿是进行演讲的依据，对演讲内容和形式的规范和提示，体现着演讲的目的和手段，用来交流思想、感情，表达主张、见解；也可以用来介绍自己的学习、工作情况和经验等等；同时具有宣传、鼓动、教育和欣赏等作用，可以把演讲者的观点、主张与思想感 情传达给听众以及读者，使他们信服并在思想感情上产生共鸣。本文 档根据演讲稿内容要求展开说明，具有实践指导意义，便于学习和使用，本文下载后内容可随意修改调整及打印。 本文简要目录如下：【下载该文档后使用Word打开，按住键盘 Ctrl键且鼠标单击目录内容即可跳转到对应篇章】 1、篇章1：毕业设计答辩的演讲稿 2、篇章2：毕业设计答辩的演讲稿 3、篇章3：毕业设计答辩的演讲稿 4、篇章4：毕业设计答辩演讲稿文档 每个经历过大学都要进行一次毕业论文的答辩，下面是 小泰为你整理的几篇毕业设计答辩的演讲稿，希望能帮到你哟。篇章1:毕业设计答辩的演讲稿
我叫***，学号是xxxxxxx，我论文的题目是《信息技术 与小学科学教学的整合》，我的论文指导老师是孙**老师,下 面我就把论文的基本思路向各位答辩老师作如下简要陈述：飞速发展的信息技术正在引起社会的深刻变革，已经到 来的信息时代迫切要求教育进行改革，教育技术已成为教育改革的制高点和突破口。《国家基础教育课程改革纲要（试行）》中明确提出：“要大力推进信息技术在教学中的普遍应用，促进信息技术与学科课程整合，逐步实现教学内容呈现方式、学生学习方式、教师教学方式和师生互动方式的改革，充分发挥信息技术的优势，为学生的学习和发展提供丰富多彩的教育环境和有力的学习工具。”这为信息技术在学科教学中的运用以及信息技术与学科教学的整合指明了方向。 信息技术与学科教学相结合就是以学科知识作为载体， 把信息技术作为工具和手段渗透到学科教学中去。小学科学课程标准指出：在一切有条件的地方，科学课程的教学应尽可能地运用现代教育技术。信息技术与小学科学整合可以丰富学习的资源，学习的形式更加多样，学习的安排更加灵活，将更加有利揭示教学重点，突破教学难点。有利于加强教学的直观性，使知识、能力、兴趣融为一体。易于学生接受，有利于激发学生的学习积极性，培养他们学科学的能力。
毕业论文答辩演讲稿合集五篇
毕业论文答辩演讲稿合集五篇 演讲稿是一种实用性比较强的文稿，是为演讲准备的书面材料。在充满活力，日益开放的今天，演讲稿与我们的生活息息相关，演讲稿的注意事项有许多，你确定会写吗？以下是小编为大家收集的毕业论文答辩演讲稿5篇，仅供参考，希望能够帮助到大家。 毕业论文答辩演讲稿篇1 尊敬的评委老师： 早上好！ 我叫×××，2010级社会学专业学生。我的毕业论文题目是《社会学视野下金庸小说中的婚恋观》。我的指导老师是张红老师。从确定选题、拟定提纲、完成初稿，到最后定稿，我得到了张老师的精心细致指导，使我很快掌握了论文的写作方法，并在较短的时间里完成了论文的写作。不管今天答辩的结果如何，我都会由衷的感谢指导老师的辛勤劳动，感谢各位评委老师的批评指正。 截至目前，在学术界有关金庸武侠小说的论著非常多，但尚无从社会学视野下对金庸小说中婚恋观的研究。选择金庸小说作为毕业论文的写作题材，一方面是因为我对金庸小说比较喜欢，包括由金庸小说改编而成的电视剧。的确，金庸小说不仅向我们展现了侠客的快意恩仇，还借用江湖这个社会,使人物摆脱传统社会的束缚或少受社会制度的束缚。男女侠客不问出身,不讲家庭地位、社会背景,只讲两性相悦、以情相许,能实现真正意义上的男女平等、恋爱自由。另一方面结合当今社会现实，许多现象与金庸小说中的情节有一些相似，揭示其中的联系，警示世人，以倡导和谐的、理想的婚姻。 在这篇论文中，主要采用了内容分析和现实对比的写作手法，各部分安排按照先典型分析，具体对照现象，理论分析，再阐明现代性特征的层次进行。具体结构如下： 第一部分为所归纳的金庸小说中的五种爱情类型； 第二部分为金庸小说中与现实相对应的婚姻类型； 第三部分为关于金庸小说中择偶的社会学分析，分为宏观和和微观两个方面分析。宏观方面的主要理论有：对于择偶的个人主义解释；择偶的社会文化解释；择偶梯度理论；同类匹配理论。微观方面的理论有：1、相似性理论；2、需求互补理论。从以上这些择偶理论我们可以做出如下推论：相似性原则是择偶的基本规律。无论从哪个理论角度这个结论总是成立的，虽做出如下推论：相似性原则是择偶的基本规律。无论从哪个理论角度这个结论总是成立
毕业论文管理规定
毕业论文管理规定 （2008）
安徽建筑工业学院法律与政治系 目录 1、法律与政治系本科毕业论文管理办法（2008）------------------------------- 1 附件： （1）法律与政治系毕业论文文本规范---------------------------------------------- 8 （2）法律与政治系本科毕业论文工作进程----------------------------------------13 （3）法律与政治系本科毕业论文答辩程序----------------------------------------16 附表： （3）法律与政治系本科毕业论文任务书-------------------------------------------19 （4）法律与政治系本科毕业论文开题报告----------------------------------------21 （5）法律与政治系本科毕业论文承诺书-------------------------------------------25 （6）法律与政治系本科毕业论文成绩考核表-------------------------------------26 （7）法律与政治系本科毕业论文评分表-------------------------------------------28 （8）法律与政治系本科毕业答辩成绩评定表-------------------------------------31（9）法律与政治系本科毕业答辩成绩汇总表-------------------------------------32（10）法律与政治系本科毕业论文答辩会议记录--------------------------------33 （11）法律与政治系本科毕业论文指导教师变更申请表------ ----------------35
关于对学位论文的学术评语
关于对学位论文的学术评语 XXXX同学的硕士毕业论文《消费者网上购物的网站体验对网上购买意愿影响的实证研究》在相关文献研究和时事动态分析的基础上，研究了网站体验的组成要素，以及网站体 验对消费者网络购买意愿的影响，其选题具有一定的理论价值和现实意义。 论文发现论网站的易用性体验、网站的有用性体验、网站的视觉体验、价格体验、商 品体验、服务体验、信誉体验等七个方面的体验可以很好地解释网站体验的内涵，利用SOR模型分析得知网站体验对购买意愿有显著正向影响，情绪和感知风险是网站体验和购 买意愿之间的部分中介变量。 论文采用规范分析和实证分析等方法来论证自己的观点，研究方法较为科学。 该生热爱祖国，关心集体，团结同学，诚实守信，乐于助人，热爱劳动，并积极参 与公益活动，自觉遵守中学生日常行为，是一位好学生。该生德智体美兼有德一位有理想，有目标，有动力热爱生活的人。性格活泼开朗，充满自信和活力。该生热爱科学勤奋好学，有良好的心理素质和身体素质，做事脚踏实地，毅力坚韧，不畏困难，百折不挠，从不轻 言放弃。该生注重个人修养，有强烈的荣辱观。 论文在以下几个方面有所创新：一是构建了网站体验研究的新模型，二是比较系统地 运用实证分析方法从多角度分析影响网络购买意愿的因素。论文有相当的理论深度。 论文观点鲜明，论证清晰有力，论据充分可靠，数据准确，资料详实，文献综述丰富 而规范，其中论文关于网站体验对购买意愿的影响的观点具有一定的新的见解。不足之处 在于网站体验的维度还不够全面，尤其是网站技术因素部分，未来还可以考虑研究网速等 网站技术因素对网站体验的解释力度。 论文结构严谨，层次分明，采用了递进式的分析结构，逻辑性强，文笔流畅，表达清晰，重点突出。文章格式符合学术规范。反映作者具有较强的独立科研能力。 论文表明作者掌握了企业管理学专业的基本理论和分析方法，论文达到了硕士学位论 文水平，同意其参加论文答辩，并建议授予硕士学位。 坚持与时俱进的科学态度，切实把握继承与创新这两个着力点。牢牢把握工作的连续 性和政策的稳定性，努力保持经济增长的好势头、好局面、好氛围。 从图1可见，IBM高性能计算机系统是通过硬件控制终端 HMC(HardwareManagementConsole)对主机和SWITCH的硬件进行控制，通过HMC上的
毕业论文答辩陈述稿#(精选.)
尊敬的评委老师、亲爱的同学们：大家早上好！ 我叫***，是08级会计学专业学生。我的毕业论文题目是《我国上市公司会计报表附注披露问题探讨》。我的指导老师是廖小菲老师。从确定选题、拟定提纲、完成初稿，到最后定稿，我得到了廖老师精心细致的指导，使我很快掌握了论文的写作方法，并在较短的时间里完成了论文的写作。 近年来有许多学者都对上市公司会计报表附注披露做了研究，目前也有了比较成熟而且完备的理论，对研究上市公司会计报表附注披露问题有很高的参考价值。但这些理论没有就会计报表附注披露中存在的问题提出一套很完备而且操作性比较强的完善措施。 本文选择我国上市公司会计报表附注披露作为毕业论文的写作题材，一方面是因为在市场经济高度发达的今天，上市公司信息披露的质量问题已成为一个全球性的难题，另一方面，公司会计信息的质量直接关系到市场经济的有效运作和持续发展，而摆在这些难题面前的首要任务就是完善上市公司会计信息披露，也及会计报表附注信息披露。 在论文的写作过程中，我按照提出问题→分析问题→解决问题”的思路，先理论介绍，具体问题分析，再阐明问题的原因，最后提出相应措施。具体结构是：第一部分为会计报表附注披露的研究背景及研究现状，研究现状中涵盖了国内、国外的研究情况； 第二部分为会计报表附注的基本理论，其中阐述了会计报表附注的定义和作用； 第三部分为我国上市公司会计报表附注披露的现状，具体包括我国上市公司会计报表附注披露的问题探讨及其原因分析，本文认为，我国上市公司会计报表附注披露存在信息披露失真、信息披露的相关性不足、信息披露滞后且不规范的问题，并且认为我国上市公司会计报表附注披露的制度缺陷、监督不力、利益的诱惑、相关人员业务素质偏低是造成上市公司会计信息披露问题的主要原因； 第四部分为我国上市公司会计报表附注披露问题的完善对策，具体包括完善信息披露的准则和制度、加强相关监管部门监督力度、加大违规披露的惩罚力度、提高相关人员的业务素质； 第五部分：结论。
精选毕业论文答辩演讲稿4篇
精选毕业论文答辩演讲稿4篇 毕业论文答辩演讲稿篇2 尊敬的答辩组的各位老师和同学： 大家早上好! 我是来自级xxx的学生xx，我的论文指导老师是xxx老师。我的论文题目是《贵州酒文化旅游开发探析》。 首先，我想谈谈我写这篇毕业论文的目的及意义。 其实关于酒文化的旅游开发和设计虽然已经有很多人做了研究，其中关于贵州酒文化的旅游开发也有涉及，但是我依然选择了这个作为自己的论文题目，首先是基于自己的兴趣爱好;同时，也是基于了以下三个方面的考虑： 1.现在随着国内旅游业发展的进一步深入，旅游模式逐步升级，开始由观光游时代向体验游时代转变，旅游类型也开始由大众旅游向专业化、多元化方向发展，专题旅游已经成为一种旅游发展的趋势。本文的酒文化旅游正是一种专题旅游。本文的写作目的也就是在专题化旅游开发的大背景下，为我省的旅游规划和发展提供一种声音，一个思路。 2.我们知道，旅游的生命在于特色，有了特色旅游业的发展才能长远，酒文化旅游就是贵州旅游的一大特色。贵州作为茅台的故乡，不仅有悠久的酒文化历史，更有丰富的酒文化旅游资源。探讨贵州的酒文化旅游开发，不仅对贵州有着特别的意义，对国内酒文化的旅游开发也是一种典范带动。 3.我选择这个题目，老实说，我一开始是觉得这方面的文献资料比较充分，应该易于开展论文的撰写，所以选择了它。呵呵.... 其次，我想重点说一下本文的主要内容及探讨的主要问题 本文主要阐述了酒文化以及酒文化旅游的内涵，同时重点对贵州发展酒文化旅游的条件和存在的问题进行了分析，在此基础上对贵州酒文化旅游产品的开发提出了一些建议。 本文主要有五个组成部分：
1. 酒文化旅游概述，在这一部分我首先介绍了酒文化、酒文化旅游的定义，并重点阐明了贵州酒文化旅游资源的类型。 2. 对贵州开展酒文化旅游的条件进行了分析，主要从地理气候、资源条件、社会文化、政府政策等方面做了阐述，从而充分论证了贵州酒文化旅游开发的可行性和必要性。这是本文的一个难点。 3. 对贵州酒文化旅游开发中现在存在的突出问题进行了分析，如酒旅分家严重，产品单一，开发创新力度低，缺乏专业化的策划、推广和营销等。我认为这是本文的亮点。 4. 针对贵州现存的问题，我尝试给出了贵州酒文化旅游产品开发的建议，通过挖掘﹑整合、再塑造贵州酒文化，进一步开展酒文化旅游节庆活动，彻底激活酒旅游的活力，从而塑造民族酒品牌、创造出品牌效应，进而开展酒乡旅游，打造出成熟的.酒文化旅游线路，最终结合其他行业推进贵州酒旅游的综合开发，真正实现贵州旅游业的再发展，再辉煌。我认为这正是本文为数不多的一个创新之处。 5. 最后总结全文，给出方向。 由于本人水平所限对某些概念和方法的理解还不是很深刻，其中关于开发的畅想也只是学生凭着现在学的知识，在分析了贵州现状的基础上给出的一些建议，思考肯定还不够深刻也不够全面。同时我觉得本文的最大缺憾是没有相应数据分析和图表解释，以致文章的阐述缺乏足够的说服力。这一方面是自己的专业数据收集、处理能力不够，另外就是现有专业的、权威的、最新的酒文化旅游的数据缺乏。没有相应部门的统计，获取当然不易。此外虽然我已经很仔细的检查过了，但是依然可能还存在一定的错别字或语句不是很通顺的地方。 关于体会：坦白说通过这次论文的写作，在信息检索、阅读写作、基础知识、沟通能力等方面都得到了一定程度的提高。(真有提高吗?哈哈.......)但是，这篇论文的写作以及分析的过程，也是我越来越认识到自己知识与分析能力薄弱的过程。虽然，我尽可能地收集材料，竭尽所能运用自己所学的知识进行的论文写作和分析，但论文还是存在许多不足之处,分析不透彻或者建议不具体，还有待改进。所以请
毕业论文管理规定
毕业论文管理规定 （2008） 安徽建筑工业学院法律与政治系 目录 1、法律与政治系本科毕业论文管理办法（2008）-------------------------------1 附件： （1）法律与政治系毕业论文文本规范----------------------------------------------8 （2）法律与政治系本科毕业论文工作进程----------------------------------------13 （3）法律与政治系本科毕业论文答辩程序----------------------------------------16 附表： （3）法律与政治系本科毕业论文任务书-------------------------------------------19 （4）法律与政治系本科毕业论文开题报告----------------------------------------21 （5）法律与政治系本科毕业论文承诺书-------------------------------------------25 （6）法律与政治系本科毕业论文成绩考核表-------------------------------------26 （7）法律与政治系本科毕业论文评分表-------------------------------------------28 （8）法律与政治系本科毕业答辩成绩评定表-------------------------------------31（9）法律与政治系本科毕业答辩成绩汇总表-------------------------------------32（10）法律与政治系本科毕业论文答辩会议记录--------------------------------33 （11）法律与政治系本科毕业论文指导教师变更申请表----------------------35
学术毕业论文标准格式
学术毕业论文标准格式 格式是指进行时的样式要求，以及写作标准。直观地说，就是论文达到可公之于众的标准样式和内容要求。今天 ___要与大家分享的是：学术论文的标准格式，具体内容如下，欢迎参考阅读! 论文题目(黑体二号，居中);其他填写内容在横线上居中(指导教师不需填写职称)，使用宋体三号字。 中、英(外)文内容摘要在第二页书写，如在一页之内不能书写完毕，连续书写在次页。 “内容摘要”四个字居中书写(宋体三号加粗)，前后两个字之间空一个中文字符。 书写“内容摘要”四字之后，空一行(宋体小四号)，再书写中文内容摘要(宋体小四号)。 书写中文内容摘要之后，在下一写中文关键词。书写“关键词”三字时，左缩两格添加冒号;“关键词”三个字使用宋体小四号加粗;关键词具体内容使用宋体小四号字;在 前后两个中文关键词之间，空两个中文字符。
书写中文关键词之后，空一行(宋体小四号)，再书写英(外)文内容摘要(ABSTRACT)和关键词(KEY WORDS)。书写英(外)文内容摘要和关键词的格式等要求，与中文内容摘 要和关键词对应，但是，字体为Time New Roman ，小四号，关键词的内容全部用小写。 在书写第二部分即“中、英(外)文内容摘要”完毕的下一页，开始书写目录。 “目录”两字之间空两个中文字符，居中书写，使用宋体三号字加粗。 书写“目录”二字之后，空一行(宋体小四号)，再书写目录的具体内容(即标题)及对应正文的起始页码。 目录的具体内容(即标题)要求标注到二级标题，即：(一)、(二)、(三)…。书写目录的具体内容时，一级标题使用宋体四号字加粗;二级标题使用宋体四号字。行距为“固 定行间距22pt”。
教育硕士论文答辩稿
尊敬的答辩委员会主席、各位委员、各位老师，下午好： 我叫***，我提交的论文题目是《“暗示教学法”在高中化学教学中的应用研究》我的导师是***教授。 论文的总体框架包括五各部分： 1.研究的背景与意义 2.关键概念的界定与研究综述 3.研究的理论基础 4.暗示教学法在高中化学教学中的应用 5.研究的结论与反思 我将从三个方面进行说明，即我为什么这么做？我做了什么？研究结论与反思。 一、之所以选择该题目进行研究，主要是基于以下的考虑： 国家发展的需要教育改革的需要为高校输送现代合格人才的需要由于使用条件的限制和对暗示教学法的使用存在误区，以及处于教育第一线的教师对暗示教学法的研究存在一定差距，因此暗示教学法在我国中学一般的课堂教学中没有得到广泛运用。综上，本研究欲在已有研究的基础上，尝试在化学课堂教学中，以新课程理念为指导，整合暗示教学法和其它化学教学方法，激发学生潜能，培养学生的综合素质。 二、我做了什么? 首先，先了解我校开展暗示教学法的现状与基础 为了了解本校化学教师运用暗示教学法现状，更好、更有效激发学生潜能，本研究对天津市杨柳青一中的15名化学教师从以下6方面进行了访谈。 访谈结果分析如下： 第一，是否了解暗示教学法： 第二，课堂上是否运用过积极暗示 第三，是否尝试小组学习：高一和高二的相对较年轻的教师愿意用小组学习的方法激发学生的学习能力，老教师还是习惯老的教学模式。高三的老师比较倾向于传统的黑板+粉笔+知识清单+大量习题。 第四，是否尝试有音乐背景的学习 第五，是否经常进行情境设计，让学生参与角色表演 第六，本校化学教师都能努力加强和学生间的交流。 可见，本校教师对于暗示教学法的认识尚处于一种无意识的、自发的状态，但在新课程实践中，已经注意到根据教学任务，通过改变教学方式与教学策略，对学生加以积极的引导与激励。 其次，对暗示教学法进行调整与改造 根据我国教育现状和我校高中生特点，对洛扎诺夫的要求略有调整： 第一，把上课时间适当缩短 第二，把班级人数适当增多 第三，流程的修改 再次，提出了暗示教学法的实践策略 暗示教学法的情境策略
论文答辩稿怎么写
论文答辩稿怎么写 尊敬的评委老师： 早上好! 我叫×××，XXXX级社会学专业学生。我的毕业论文题目是《社会学视野下金庸小说中的婚恋观》。我的指导老师是张红老师。从确定选题、拟定提纲、完成初稿，到最后定稿，我得到了张老师的精心细致指导，使我很快掌握了论文的写作方法，并在较短的时间 里完成了论文的写作。不管今天答辩的结果如何，我都会由衷的感谢指导老师的辛勤劳动，感谢各位评委老师的批评指正。 截至目前，在学术界有关金庸武侠小说的论著非常多，但尚无从社会学视野下对金庸 小说中婚恋观的研究。选择金庸小说作为毕业论文的写作题材，一方面是因为我对金庸小 说比较喜欢，包括由金庸小说改编而成的电视剧。的确，金庸小说不仅向我们展现了侠客 的快意恩仇，还借用江湖这个社会,使人物摆脱传统社会的束缚或少受社会制度的束缚。 男女侠客不问出身,不讲家庭地位、社会背景,只讲两性相悦、以情相许,能实现真正意义 上的男女平等、恋爱自由。另一方面结合当今社会现实，许多现象与金庸小说中的情节有 一些相似，揭示其中的联系，警示世人，以倡导和谐的、理想的婚姻。 在这篇论文中，主要采用了内容分析和现实对比的写作手法，各部分安排按照先典型 分析，具体对照现象，理论分析，再阐明现代性特征的层次进行。具体结构如下： 第一部分为所归纳的金庸小说中的五种爱情类型; 第二部分为金庸小说中与现实相对应的婚姻类型; 第三部分为关于金庸小说中择偶的社会学分析，分为宏观和和微观两个方面分析。宏 观方面的主要理论有：对于择偶的个人主义解释;择偶的社会文化解释;择偶梯度理论;同 类匹配理论。微观方面的理论有：1、相似性理论;2、需求互补理论。从以上这些择偶理 论我们可以做出如下推论：相似性原则是择偶的基本规律。无论从哪个理论角度这个结论 总是成立的，虽做出如下推论：相似性原则是择偶的基本规律。无论从哪个理论角度这个 结论总是成立的，虽然对具体是什么“相似”有些争议。在外在社会条件上符合“同类匹配”，内在条件上又符合“需求互补”，这似乎就是最完满的理想婚姻模式。 第四部分为金庸小说中婚恋观的现代性特征;在金庸小说中,男女侠客不问出身,不讲 家庭地位、社会背景,只讲两性相悦、以情相许,能实现真正意义上的恋爱自由,而这些观 念无疑与现代人的恋爱观相合。 第五部分：结论。 社会是历史积淀的产物，小说是反映生活、憧憬生活、甚至能够改造生活、提升生活 品质的艺术。在某些传统思想仍在侵蚀当代人的今天,在已经冲破封建罗网,人们获得充分
毕业论文管理系统设计研究.doc
毕业论文管理系统设计研究 2020年4月
毕业论文管理系统设计研究本文关键词：管理系统，毕业论文，研究，设计 毕业论文管理系统设计研究本文简介：毕业论文管理工作现状当前，大多数的高校的毕业论文管理状况如下。（1）学生无法及时准确选题选题初期的大多数学生不能在前期及时、清晰且全面的了解导师的课题研究方向，也不能准确的选择合适的题目，导致了学生在选题时仅考虑到个人兴趣，盲目的进行选题，未根据自己个人能力做出正确的选择，一些学生可能会错失选题的时 毕业论文管理系统设计研究本文内容： 毕业论文管理工作现状 当前，大多数的高校的毕业论文管理状况如下。（1）学生无法及时准确选题选题初期的大多数学生不能在前期及时、清晰且全面的了解导师的课题研究方向，也不能准确的选择合适的题目，导致了学生在选题时仅考虑到个人兴趣，盲目的进行选题，未根据自己个人能力做出正确的选择，一些学生可能会错失选题的时间和机会。（2）论文各阶段需要提交大量文件，师生无法及时交流首先，学生必须先提交论
文开题报告，指导教师同意开题后，方可继续完成论文。然后，需要在一段时间内将完成论文的阶段性成果提交给导师，方便导师及时了解学生论文完成的进度，以便导师督促学生及时完成论文。如今，很多大学的论文指导方式仍旧以纸质文件进行师生之间的交流，在这种情况下，一会导致资源浪费，也会由于时间和空间限制，导致沟通不畅。（3）统计论文选题工作复杂在毕业论文管理工作中，教师的工作量较大，其中，有很多重复的工作量，处于管理工作的各级人员需要统计学生选题状况、毕业论文完成状态以及答辩成绩等信息，在这样大量的工作状态下，就会产生失误。而毕业论文对于学生来也十分重要，关系能否毕业问题，责任巨大，不容有失。毕业论文管理系统设计意义毕业论文管理系统的最大优势就是学生可以远程在陷上选题，将复杂的工作流程简单化，也会减轻毕业论文指导教师工作中不必要的压力，具有很强的现实意义，具体可以表现为以下功能。（1）缩短毕业论文题目审核时间审核毕业论文题目是为了防止出现选题过大、不切实际或与专业特点不相关的现象。各教学单位在前期的主要任务就是审核已提交的论文题目，若论文题目不合条例，审核不通过，需要单位给指导教师反馈是否通过的信息，之后审核过的信息，需要由教师通知给学生，学生需要结合实际情况以及自身的兴趣选择毕设题目，督促学生积极与指导教师沟通。通过系统可以在线随时随地审核，
教你学术论文毕业论文的写作教程academicpaper
General Introduction to Academic Writing L types of academic paper 1. according to the purpose the paper serves a ? term paper for a university course b> research paper to be published in a journal c. thesis or dissertation for a university degree 2. according to the content of the paper a. Experience Papers b. Methodology Papers c. Opinion Papers d ? Systems Papers e ? Theory Papers IL Features of academic papers 1. Objective It expresses the author's understanding of the topic experiments, facts, data and analysis 2. Formal The words and structure are rather formal and rigid, widely accepted formats are the APA-foimat ( Psychological Association) and the MLA-fonnat Language Association). IIL Parts of a paper 1. A research paper is usually made up of the following parts based on The most American (Modern
5分钟毕业论文答辩演讲稿
5分钟毕业论文答辩演讲稿 【演讲稿一】 各位老师，同学们: 晚上好! 我叫xxx，是20xx级会计三班的学生。我今天论文答辩的题目是《民营中小企业财务风险的成因及防范》。我的论文是在xxx老师的细心指引及教导下完成的，在这里我要对我的指导老师表示感谢。我也要对在坐的各位老师表示感谢，谢谢你们百忙之中还来参加我的论文答辩。接下我把我的论文选题的初衷及主要内容向各位老师做一陈述，希望老师们在不足之处给予指导批评。 第一，我先谈谈这次论文选题的初衷。 在20**年经济危机暴发以来，全球的经济一直低迷。这对我国中小企业的影响更是空前:企业倒闭、老板跑路、跳楼等等负面新闻在人们的生活中频频出现。 中小企业在我国社会经济发展中做出了重大的贡献，尤其是在就业和税收方面，占有着不容忽视的地位。但随着民营经济规模的不断壮大，中小企业由于自身实力薄弱、资金不充足等原因，在市场运作中应变能力差，暴露出的问题也越来越多，尤其是在当前经济形势不佳的大背景下，民营中小企业成本大幅上升，出口型民营中小企业更是陷入上下游挤压的困境，发展期间未显现的财务风险问题更是显露无遗。所以民营中小企业财务风险的问题已经不容忽视了。 第二，我来介绍下本篇论文的主要内容 一、描述财务风险的概念，分析财务风险产生的原因及类别，并结合雅戈尔集团的财务报表对财务风险做了实例分析。 二、从民营中小企业的基本情况入手，进一步对我国民营中小企业财务风险成因进行分析。 三、以浙江信泰集团为例，分析当前形势下我国中小企业普遍面临的财务风险。 四、针对民营中小企业所面临的财务风险提出了四条防范措施。
(一)应建立健全的内部稽核制度 (二)组成专门的财务风险管理小组 (三)加强日常资金管理，保证资金合理匹配 (四)选择正确的风险管理策略 五、总结。在一场场风暴过后，中小企业越来越受到重视，自2011年始，我国已出台了不少的政策受惠于中小企业，促使其健康稳定发展。 第三，关于本论文的不足之处 我的这篇论文主要谈论民营中小企业财务风险的成因及防范，虽然是通过收集资料及运用自己所见所学的有限知识完成了，但还是因为自己身有限的知识及见识，没能对这些存在的问题进行更深层次的剖析。有很多遗漏的，不足的地方，希望老师们能给予指导，这对于我今后工作学习有相当大的帮助。再次谢谢大家。 【演讲稿二】 各位老师，上午好! 我是**，是*级*班的学生，我的论文题目是:**。论文是在**老师的认真指导和大力支持下完成的，谢谢**老师。很感谢各位老师参加我的毕业论文答辩，谢谢各位老师。下面我把论文的主要内容向各位老师做一个简要介绍，希望得到老师们的指导。 二、内容 首先，是论文的目的及意义。 目的: (1)了解、掌握公共服务市场化的基本理论。 (2)客观展现公共服务市场化过程中政府履行责任存在的主要问题。 (3)明确政府在公共服务市场化过程中所应当履行的职能和承担的责任。 意义: (1)有助于推动公共服务市场化理论的发展和完善。现有的研究虽有政府监管的相关内容，但只是笼统的说政府应当监管，而鲜有专门论述政府的职责问题。因此，对此问题的研究将会丰富公共服务市场化的基本理论。 (2)有助于解决我国公共服务供给的现实问题，提升公共服务供给的质量和效率。
毕业论文答辩演讲稿 (1)
毕业论文答辩演讲稿 各位老师，上午好！ 我是**，是*级*班的学生，我的论文题目是：**。论文是在**老师的认真指导和大力支持下完成的，谢谢**老师。很感谢各位老师参加我的毕业论文答辩，谢谢各位老师。下面我把论文的主要内容向各位老师做一个简要介绍，希望得到老师们的指导。 二、内容 首先，是论文的目的及意义。目的： （1）了解、掌握公共服务市场化的基本理论。 （2）客观展现公共服务市场化过程中政府履行责任存在的主要问题。 （3）明确政府在公共服务市场化过程中所应当履行的职能和承担的责任。 意义： （1）有助于推动公共服务市场化理论的发展和完善。现有的研究虽有政府监管的相关内容，但只是笼统的说政府应当监管，而鲜有专门论述政府的职责问题。因此，对此问题的研究将会丰富公共服务市场化的基本理论。 （2）有助于解决我国公共服务供给的现实问题，提升公共服务供给的质量和效率。 （3）有助于更好的“卸载”政府职能，推动政府职能优化。 其次，我想谈谈这篇论文的结构和主要内容。 本文分为四个部分。 第一部分是前言。这部分主要讲述选题目的和意义以及研究思路和方法。 第二部分是公共服务市场化过程中的政府责任问题概述。这部分主要论述（1）相关概念 （2）公共服务市场化过程中政府承担的责任 （3）公共服务市场化过程中政府履行责任所存在的问题 （4）公共服务市场化过程中政府责任缺失的危害性 第三部分论述公共服务市场化过程中政府履行责任所存问题的原因，如 （1)政府在公共服务市场化进程中的职责不明确 (2政府在公共服务市场化进程中监管的失位和越位
（3)政府责任追究不到位等。 第四部分是完善公共服务市场化过程中政府责任的相关对策及建议，例如（1）明确政府在公共服务市场化过程中的职责 （2）政府对市场主体的监督 （3）完善公共服务问责机制，依法追究政府责任等。 三、结束语 由于笔者在专业知识、理论视野方面的局限，对公共服务市场化过程中政府责任问题的研究不全面，在完善公共服务特许经营制度方面的论述不够详细具体，社会公众对政府的监督措施方面需要深化，希望通过以后的学习继续研究。请各位老师多多批评指正，谢谢老师！!