中期论文格式样本

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中期论文（设计）

题目：

浅议会计诚信

专 业： 院 系： 年 级： 学 号： 姓 名： 指导教师： 马 琳 职 称： 副 教 授

湖北经济学院教务处

全文页面设置（在左上角文件中选择）中“页边距”上3厘米，下、左、右均为2.5厘米，装订线0.5厘米；“版式”中的页眉、页脚均为1.5厘米。

摘 要

本文通过对现有文献中关于会计诚信概念进行辨析，对概念进行了全新的解释，并从会计学视角诠释了诚信理念，指出会计诚信行为主体涉及所有与会计信息相关的人员，而不仅仅是会计人员的诚信问题，进而阐述了会计诚信的含义，认为诚信是会计最基本的品质，没有诚信也就没有会计，并提出了会计诚信对会

计人员的基本要求。同时还扩展了会计诚信的研究现状，通过根据会计诚信的缺失现状找出了会计诚信缺失的危害，并以此深入剖析了会计诚信缺失的成因，从

单位内部和外部入手，提出信息不对称、委托代理关系中委托方的不确定性、

公司制度本身的缺陷、会计制度的不完善及其灵活性太大、利益驱使等几个方面是诚信缺失的主要原因。但更层次原因应为利益驱使和公司制度本身的缺陷，它们是会计失信的内在动力。最后，文章根据前面对此的分析，提出了重塑会计诚信建设的几点对策，从完善公司治理结构、解决公司治理结构的制度性缺失问题、以德制假、以法治假和加强会计诚信教育五个方面入手来深入进行了探讨。

一级标题，小三、黑体、不加粗、居中、

1.5倍行距。摘要两字中间空两格！

正文为小四号宋体，但其中英文和数字则应采用Times New Roman 字体。

行距为“1.5倍行距”。

ABSTRACT

This article through the good faith concept carries on the discrimination to the existing literature in about accountant, has carried on the brand-new explanation to the concept, and from the accounting angle of view annotation good faith idea, had pointed out accountant the good faith behavior main body involves possesses with the

accounting information correlation personnel, but not merely is accountant personals

good faith question, then elaborated accountant the good faith meaning, thought the good faith is accountant the most basic quality, does not have the good faith also not to have accountant, and proposed accountant the good faith to accountant personals basic request. Simultaneously also expanded accountant the good faith research present situation, through the good faith flaw present situation has discovered accountant according to accountant the good faith flaw harm, and thoroughly analyzed accountant by this the good faith flaw origin, and exterior obtains from the unit interior, proposed the information symmetry, does not entrust the agent to relate entrusts the side definite, the company system itself flaw, the accounting system imperfect and its the flexibility too is big, the benefit urges and so on several aspects is not the good faith flaw main reason. But the level originally in accordance to urges for the benefit with the company system itself flaw, they are the intrinsic power which accountant breaks a promise. Finally, front article basis regarding this analysis, proposed remolds accountant the good faith construction several countermeasures, governed the structure, the solution company from the consummation company governs the structure the system flaw question, by the germane standard vacation, and strengthens accountant by the government by law vacation the good faith to educate five aspects to obtain has thoroughly carried on the discussion.

Key word : Accounting integrity ；Integrity lacking ；Construction ；Measure

一级标题，小三、黑体、不加粗、居中、1.5倍行距。

英文摘要采用小四号

Times New Roman 字体。

1.5倍行距。