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1 论文封面 长春税务学院 毕业论文
在此键入题目，一号宋体加粗 XXXXXXXXXXXXXX
系 别 XXXXXXXXXXXXXX 专 业 年 级 XXXXXXXXXXXXXX 学 生 姓 名 XXXXXXXXXXXXXX 学 号 XXXXXXXXXXXXXX 指 导 教 师 XXXXXXXXXXXXXXXX 职 称 XXXXXXXXXXXXX 二
○ 年 月 2 论文原创性声明
毕业论文原创性声明
小四号宋体，固定行距 论文作者签名： 年 月 日 3 中文摘要 摘 要
【关键词】会计监管 制度 正式规则 非正式约束 实施机制
小四号楷体，固定行间距 小四号黑体 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.
14号Arial 12号Arial，固定行间距 5 论文目录
2号黑体，居中，加粗 目 录 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) 参考文献·············································································· (XX) 注: 三级目录可视情况确定是否写入目录。 6 正文页面设置（正文页码从第1页设置） 按WORD A4纸提供的标准页面设置格式进行页面设置。
小四号宋体加粗居中 7 正文层次格式及其有关内容规范
小三号宋体加粗
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。
四号宋体加粗
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。
小四号宋体加粗 1. 确认性会计政策
小四号宋体, 固定行间距 ……
五号宋体
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]， ……
小四 楷体 表1 XXXXXXXXXXXXXXXXX统计表
五号宋体，居中
小三号黑体
参考文献 [1] 林斌.论不确定性会计[M].北京：中国财政经济出版社，2000. [2] 赵扬.会计职业判断管见[J].财会通讯，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] 指报刊，[D]指学位论文 9 文献综述（另起一页） 宋体、小四号字、行间距 |
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