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篇1:英语毕业论文答辩稿
stant encouragement and guidance, I have finished my paper. Now, it's show time. You and I will work hard to welcome any correction.
The topic of my thesis is 《Angela carter to mythology research - the female archetype in “new eve passion”, for example》. I choose this as my topic due to the following reasons.
Angela Carter (1940-1992) is an outstanding feminist writer whose influence on Britishwomen's writing was “pivotal in this opening and transformation” [“23]. The year represents the 22”^ anniversary of Angela Carter's death. In those twenty-two years, her works have been widely taught internationally and brought about much critical debate. In a survey conducted by Cristina Bacchilega and Danielle M. Roemer [2],Carter is one of the most commonly taught women writers on North American programs. She has endowed us with an amazingly large number of legacies in her comparatively limited life, setting foot in various fields such as novels,short stories,children stories, dramas, non-fictions and so on. The acute observations with great insights,as well as the devastating wit and poignant mockery in Carter's works have made her stand out as an iconic figure in English literature. Many scholars and critics have devoted themselves to the research on Angela Carter from many perspectives,including gothic, magic realism, feminism,post-modernism and so on. As a prolific writer who is always ready to blur the boundaries between different genres, Carter has left us a wonderful world to delve into.
With the emergence of western women's movement as well as the development of feminist criticism in the 1960s,the feminist approach has become a potent weapon for those who are concerned with the emancipation and legal rights of women. Though women's social status has considerably improved due to the contribution made by countless predecessors,the fundamental problem still lingers on. Carter, with her versatile and avant-garde reputation, is best known as a feminist writer. Concerning the dilemmas and predicaments faced by women nowadays,it is very necessary for us to probe into her insightful and penetrating reflections on femininity as well as the relationship between two genders. The Passion of New Eve, as one of Carter's most representative works, is of great value in the research of her feminist thoughts and propositions.
Next, is my paper outline. In the main part of this article, I put it into five parts.
Chapter one is an introduction to the thesis, covering the research background, theobjective and significance as well as the organization of the thesis.
Chapter two presents a broad picture of Angela Carter's life and her works, as well as the background information about The Passion of New Eve. It also reviews previous studies on Angela Carter and her works at home and abroad, summarizing achievements in the past and pointing out new directions in the future.
Chapter three conducts a retrospective study on feminism and archetypal criticism. The author attempts to work out the origin and development of feminism, demonstrating the important role feminism plays in Carter's life. Then is the history of archetypal criticism,as well as those classic female archetypes in mythology. Regarding those fossilized and monotonous images as impediments to women's freedom and liberation,Carter endeavors to shatter them in her demythologizing strategy and appeals for a rational attitude toward heterosexual relationship.
Chapter four is the main body of the thesis. Through an in-depth analysis on The Passion of New Eve,it demonstrates Carter's demythologizing of “The Temptress,,,”Mother Goddess“and ”Eve“ respectively in the text. Leilah,the embodiment of Delilah,the famous temptress in the Bible,cannot escape the fate of being objectified by men and herself. By exposing”temptresses“ as mere victims rather than symbols of viciousness. Carter condemns the oppression and exploitation of women in a patriarchal society. ”Mother“ in Beulah serves as a severe satire on those mother goddesses in mythology. Carter smashes the legend by revealing the surgically-made essence of mother and the patriarchal values lurking behind her alleged matriarchal kingdom, warning against the peril and impracticality of extremist matriarchy.And her most convincing example goes to Eve, the most important female character in the Bible, Her transformative journey from a chauvinist to a real woman in the story illustrates that gender, rather than a hereditary feature, is the result of social influence and unremitting imitations. Carter concludes the story with proposing ”androgyny“ as a solution to the current problems,implying that mutual respect and understanding is the only way to achieve the harmony between the two genders.
Chapter five comes to a general conclusion, summarizing the limitations of the theses as well as some suggestions for further study.
OK! That is all. Thank you! Please ask questions.
篇2:英语毕业论文答辩稿
Teachers, good afternoon! My name is Chen Jing, the students of class * * * *, my thesis topic is《 the power of the giver and the victim, foucault power interpretation theory perspective, the heroine in “the golden notebook, Anna》,thesis is completed under Wang Zhiqin teacher of meticulous guidance, here, I express my deep appreciation to my supervisor, to the teachers to take part in my thesis express our heartfelt thanks to you for, and for the past three years I have a chance to listen to the teachings, teachers say heartfelt tribute.Below I will this paper design the research background, significance and main content of the teacher made a report, please the teacher criticism guidance.
First of all, I want to talk about the research background and significance of the graduation thesis design.
Since the Golden Notebook involves comprehensive themes such as colonialism,feminism,racism,communism etc. and due to its severely fragmented writing forms,it has intrigued groups of both domestic and overseas critics. The research abroad could be roughly divided into three stages. The first comes about the biography of the author”],the general introduction and reading background of this novel,then a number of explorations over the themes of this book have been conducted, from the most popular one feminism,psychological featuresto the philosophical elements^. Finally, critics shifted their concentration to the unique form or style applied by Lessing,for instance they analyzed the varied narrative techniques employed within ,the aesthetic value it displayed ,as well as its artistic nature generated by its messy forms.And it is worth mentioning that in Tapan K.Ghosh has composed a specific collection of reviews on the Golden Notebook.While the study over this novel in foreign country has been quite fruitful and mature, the research in China is far lagging behind, most of them just emphasized the novel's multiplethemes such as feminism,eco-economic,psychology and modemism Thus more angels should be discovered by scholars at home, such as colonialism, religious and psychological exploration, and their research method should be more diversified,for instance,the potential inter-disciplinary study of this novel are waiting to be excavated, and seldomhave critics compared this masterpiece with other similar text.
Based on Foucault's power theory, this thesis is going to explore how the female protagonist Anna in Doris Lessing's the Golden Notebook, the producer and victim of power,fought against her catastrophic life. Through a close reading of the text, this thesis aims at making a Foucanldian interpretation on Lessing's motivation behind portraying such a schizophrenic female personality, convincing the reader that power permeates every capillary of the society mainly by exerting influence on power relations between individual. Sinceeverything concerns with the functioning of power, be it tragedy or comedy, Anna's destiny cannot be an exception, instead of restraining from the one-way suppress from men,Foucault's power theory enables us to put the heroine into a larger, more diverse cultural or social background where individual's identity could be perceived with much more plurality or heterogeneity. Ultimately, given Anna's gender attributes, the application of Foucault's power theory to the analysis of heroine can shed light on how women could wittedly deal with their counterpart, strike a balance between freedom and restriction, and thus heading feminism into a more reasonable and rational direction.
Secondly, I want to talk about the structure and main contents of this paper.
The author is going to divide this thesis into five chapters. The first chapter is a briefing about the research background of the Golden Notebook, which provides an overview on the fragmented content and complicated structure of this masterpiece. The second chapter is an introduction of the research status of this novel at home and abroad, at the same time,Foucault's power theory will be elaborated here as the theoretical framework. Chapter three concentrates on the text analysis of the female protagonist Anna's pursuit of the free woman identity, which will be conducted mainly from three perspectives, namely her political faith,marriage and love, as well we psychological status. Through asserting Foucault's power theory into the text analysis, we could get a clear view on how the heroine became the victim of the omnipresent power in contemporary social organizations, and also how individual resisted power via making explorations on the genealogy of the self. Chapter four gives two different interpretations of Anna's destiny, with each representing the common feminists'view and Foucault's version respectively. Via such comparison, the author attempts to find a correlation between Foucault's power theory and feminism, to tell in what ways Foucault'spower theory have modified parts of problems in current feminism, and how the formal convergent with the latter. The last chapter serves as a concluding part in which a summary of this thesis will be reached, and limitations as well as further implications will be point out.
Finally, I want to talk about the deficiency existing in this paper.
The limitations of this thesis cannot be regarded as the challenge to the relevance of Foucaxxlt's theory to feminism; on the contrary, it tells that the value of applying Foucault'spower theory lies precisely in his invitation to feminists to remain highly critical about their previous prejudices as well as their future trends. In order to make full use of Foucault's power theory in modifying feminism, we have to dig out more convergences they share with each other. With the idea that knowledge and truth are partial ones serving as a start,Genealogy is then an excellent perspective for farther explorations on the Foucauldian and feminist projects.
Thank you very much!
篇3:英语毕业论文答辩开场白
Good morning, all appraiser committee members.
I am xxx and my supervisor is xxx. With her constant encouragement and guidance, I have finished my paper. Now, it is the show time. I will present my efforts to you and welcome any correction. The title of my paper is On Transformation of Parts of Speech in Translation. I choose this as my topic due to the following reasons. Different languages have different standards to distinguish parts of speech. Each language has its own special structure. And there are no equivalent parts of speech between different languages. In order to make the target version more idiomatic and standard, the transformation of parts of speech is always used by translators. So the transformation of parts of speech is playing a more important role in English to Chinese based on different characteristics of English and Chinese. For the above facts, I select the subject of“On Transformation of parts of speech”as the title of my paper.
篇4:英语毕业论文答辩开场白
Good evening, all the appraiser committee members. I come from HUST, majoring in foreign linguistics and applied linguistics. I am Jaster and my supervisor is prof.Wu. With her sincere and intellectual guidance, for nearly one whole year's hard work, I have finished my paper. Finally, it is the show time. This evening I will present my efforts to you all and I gratefully welcome any correction.
篇5:英语毕业论文答辩自述
英语毕业论文答辩自述
good morning, all appraiser committee members. i am xxxx and my supervisor is xxxxx . with her constant encouragement and guidance, i have finished my paper. now, it is the show time. i will present my efforts to you and welcome any correction.
the title of my paper is on transformation of parts of speech in translation. i choose this as my topic due to the following reasons. different languages have different standards to distinguish parts of speech. each language has its own special structure. and there are no equivalent parts of speech between different languages. in order to make the target version more idiomatic and standard, the transformation of parts of speech is always used by translators. so the transformation of parts of speech is playing a more important role in english to chinese based on different characteristics of english and chinese. for the above facts, i select the subject of“on transformation of parts of speech”as the title of my paper.
i hope by studying this topic we can know the importance of the transformation of parts of speech in english to chinese translation. through transformation, we can get the better version and improve the translation skills.
the way of thinking and expressing is quite different between chinese and english. english is a kind of static languages which tends to use more nouns. while chinese is a dynamic one in which verbs are often used.
so when we make translation in english to chinese, we should know this point and shift the parts of speech.
next, it is an outline of my paper. in the main part of this paper, i divide it into five parts.
part one presents an introduction to the basic concepts of parts of speech and transformation.
part two discusses the definition of translation and emphasizes the importance of transformation of parts of speech in the course of translation.
part three gives four basic ways of transformation of parts of speech through illustrative examples. there are transformed english words into chinese verbs, nouns, adjectives and adverbs.
篇6:英语毕业论文答辩开场白
Good morning, all appraiser committee members. I am **** and my supervisor is ***. With her constant encouragement and guidance, I have finished my paper. Now, it is the show time. I will present my efforts to you and welcome any correction.
The title of my paper is On Transformation of Parts of Speech in Translation. I choose this as my topic due to the following reasons. Different languages have different standards to distinguish parts of speech. Each language has its own special structure. And there are no equivalent parts of speech between different languages. In order to make the target version more idiomatic and standard, the transformation of parts of speech is always used by translators. So the transformation of parts of speech is playing a more important role in English to Chinese based on different characteristics of English and Chinese. For the above facts, I select the subject of“On Transformation of parts of speech”as the title of my paper.
I hope by studying this topic we can know the importance of the transformation of parts of speech in English to Chinese translation. Through transformation, we can get the better version and improve the translation skills.
The way of thinking and expressing is quite different between Chinese and English. English is a kind of static languages which tends to use more nouns. While Chinese is a dynamic one in which verbs are often used.
So when we make translation in English to Chinese, we should know this point and shift the parts of speech.
Next, it is an outline of my paper. In the main part of this paper, I divide it into five parts.
Part one presents an introduction to the basic concepts of parts of speech and transformation.
Part two discusses the definition of translation and emphasizes the importance of transformation of parts of speech in the course of translation.
Part three gives four basic ways of transformation of parts of speech through illustrative examples. There are transformed English words into Chinese verbs, nouns, adjectives and adverbs.
Part four presents some problems about transformation and gives some advise to solve the problems.
Part five draws some conclusions that transformation between parts of speech is necessary for us to achieve good translation. It is demonstrated that we can have a good master of transformation and improve the translation. In addition, we must continuously study and explore in all kinds of translation practices.
OK! That is all. Thank you! Please ask questions.
篇7:英语毕业论文答辩开场白
Good morning, Distinguished professors and teachers, ladies and gentlemen, thank you for attending the oral defense. (或Welcome to attend the oral defense.) : I am XX. First and foremost, I would like to express my sincere gratitude to my supervisor, professorXX, for his intellectual guidance, invaluable instructions and comments on my thesis. It is with his valuable assistance that I have finally accomplished this thesis. My topic is On the tragedy figures at historical turning points(Comparison of KongYiji and Rip Van )The whole thesis consists of 6 parts. The first part will give a brief introduction of the negative, evasive and conservative attitudes of Kong and Rip as well as the topic’s significance in the real society. And the second part is going to analyze the figures’ background to show the historical necessity of the tragedies. In the third part, the tragic heroes’ failing in the character according to their living environment will be further discussed and the fourth part is to talk about their different tendency of dispositions and behaviors in the society. Then the author will dig into the root causes of the tragedies in the fifth part, and sum up the whole paper to reveal the ideological weak points of the two countries separately in the last part. Thank you! (二) Good morning, all appraiser committee members. I am **** and my supervisor is ***. With her constant encouragement and guidance, I have finished my paper. Now, it is the show time. I will present my efforts to you and welcome any correction. The title of my paper is On Transformation of Parts of Speech in Translation. I choose this as my topic due to the following reasons. Different languages have different standards to distinguish parts of speech. Each language has its own special structure. And there are no equivalent parts of speech between different languages. In order to make the target version more idiomatic and standard, the transformation of parts of speech is always used by translators. So the transformation of parts of speech is playing a more important role in English to Chinese based on different characteristics of English and Chinese. For the above facts, I select the subject of“On Transformation of parts of speech”as the title of my paper.
篇8:毕业论文答辩
毕业论文答辩
一、什么是毕业论文答辩
毕业论文答辩是答辩委员会成员(以下简称答辩老师)和撰写毕业论文的学员面对面的,由答辩老师就论文提出有关问题,让学生当面回答。它有问有答,还可以有辩。
答辩是辩论的一种形式,辩论按进行形式不同,分为竞赛式辩论,对话式辩论和问答式辩论。答辩就是问答式辩论的简称。与竞赛式辩论相比,论文答辩有以下几个特点:
1.答辩具有明显的不平等性。
首先,人数不对等。毕业论文答辩组成的双方人数是不平等,参加答辩会的一方是撰写论文的作者,只有一个人。另一方是由教师或有关专家组成的答辩小组或答辩委员会,人数有3人或3人以上。一般地说,答辩小组或答辩委员会始终是处在主动的,审查的地位上,而论文作者则始终处在被动的,被审查的地位上,并且双方的知识,阅历,资历,经验都方面都相差悬殊。
2.答辩委员会具有双重身份。
竞赛式辩论除了参加辩论的双方外,还设有专门的裁判,即有个第三者对辩论双方的高下是非作出评判。而论文答辩虽然也要作出评判,但它不是由特设的裁判员来评判,而是由参加答辩会的一方――答辩小组或答辩委员会对另一方即论文作者的论文和答辩情况作出评价。可见在毕业论文答辩会上,答辩老师是具有双重身份的:既是辩论员,又是裁判员。
3.毕业论文作者的答辩准备,范围广泛。
为了顺利通过答辩,毕业论文作者在答辩前先需要作好充分准备。然而,毕业论文答辩会上的题目是由参加答辩会的一方――答辩老师根据另一方提供的论文拟就的,所要答辩的`题目不是一个,而是多个,一般是三个或三个以上,并且答辩小组拟就的题目对另一方――论文的作者事先是保密的,到答辩会上才亮出来。答辩老师提出问题后,一般有两种情况:一种情况是让学员即论文作者独立准备一段时间(一般是半小时以内)后再当场回答;另一种情况是不给学员准备时间,答辩老师提出问题后,学员就要当即作出回答。因此,虽然在举行论文答辩会以前,学员。也要为参加答辩会作准备,但难以针对答辩会上提出的问题(因为事先不知道)作准备,只能就自己所写的论文及有关的问题作广泛的思考和准备。
4.表达方式以问答为主,以辩论为辅。
论文答辩一般是以问答的形式进行,由答辩委员会成员提出问题,论文作者作出回答。在一问一答的过程中,有时也会出现作者与答辩委员会成员的观点相左的情况,这时也会而且也应该辩论。但从总体上说,论文答辩是以问答的形式为主,以不同观点的辩论为辅。
二、毕业论文答辩的目的
毕业论文答辩的目的简单说是为了进一步审查论文,即进一步考查和验证毕业论文作者对所著论文论述到的论题的认识程度和当场论证论题的能力;进一步考察毕业论文作者对专业知识掌握的深度和广度;审查毕业论文是否学员自己独立完成等情况。
三、毕业论文答辩成绩
毕业论文答辩以后,答辩委员会要根据毕业论文作者的答辩情况1。答辩态度如何;2。思路是否清晰;3。回答是否准确;4。语言是否流畅;5。对原文不足方面有无弥补等方面评定成绩。一般分为优秀(90―100分),良好(80―89分),中等(70―79分),及格(60―69)分,不及格(60分以下)五个档次。
四、毕业论文答辩过程
1.毕业论文答辩的一般程序
1.1.学员必须在论文答辩会举行之前1周内,将经过指导老师审定并签署过意见的毕业论文一式三份连同提纲,草稿等交给答辩委员会,答辩委员会的主答辩老师在仔细研读毕业论文的基础上,拟出要提问的问题,然后举行答辩会。
1.2.在答辩会上,先让学员用10分钟左右的时间概述论文的标题以及选择该论题的原因,较详细地介绍论文的主要论点,论据和写作体会。
1.3.主答辩老师提问。主答辩老师一般提三个问题。主答辩老师提出问题后,要求学员当场立即作出回答(没有准备时间),随问随答。可以是对话式的,也可以是主答辩老师一次性提出三个问题,学员在听清楚记下来后,按顺序逐一作出回答。根据学员回答的具体情况,主答辩老师和其他答辩老师随时可以有适当的插问。
1.4.学员逐一回答完所有问题后退场,答辩委员会集体根据论文质量和答辩情况,商定通过还是不通过,并拟定成绩和评语。
1.5.召回学员,由主答辩老师当面向学员就论文和答辩过程中的情况加以小结,肯定其优点和长处,指出其错误或不足之处,并加以必要的补充和指点,同时当面向学员宣布通过或不通过。至于论文的成绩,一般不当场宣布。对答辩不能通过的学员,提出修改意见,允许学员另行答辩。
2.主答辩老师的提问方式
在毕业论文答辩会上,主答辩老师的提问方式会影响到组织答辩会目的的实现以及学员答辩水平的发挥。主答辩老师有必要讲究自己的提问方式。
2.1.提问要贯彻先易后难原则。主答辩老师给每位答辩者一般要提三个问题,这些要提的问题以按先易后难的次序提问为好。所提的第一个问题一般应该考虑到是学员答得出并且答得好的问题。学员第一个问题答好,就会放松紧张心理,增强我能答好的信心,从而有利于在以后几个问题的答辩中发挥出正常水平。反之,如果提问的第一个问题就答不上来,学员就会背上心理包袱,加剧紧张,产生慌乱,这势必会影响到对后面几个问题的答辩,因而也难以正确检查出学员的答辩能力和学术水平。
2.2.提问要实行逐步深入的方法。为了正确地检测学员的专业基础知识掌握的情况,有时需要把一个大问题分成若干个小问题,并采取逐步深入的提问方法。
2.3.当答辩者的观点与自己的观点相左时,应以温和的态度,商讨的语气与之开展讨论,不要轻易使用不对,错了,谬论等否定的断语。倘若作者的观点并不成熟,完善,也要善意地,平和地进行探讨,并给学员有辩护或反驳的平等权利。在答辩中要体现互相尊重,做到豁达大度,观点一时难以统一,也属正常。
篇9:毕业论文答辩稿
尊敬的各位老师,你们好:
我是XX级会计X班的XX,我的论文题目是《政府补助的会计处理研究》。本篇论文是在XXX老师的指导下完成的,在此,我十分感谢他长期以来对我精心的指导。以下便是本论文的主要提纲:
一、选题背景及意义
4月,中国注册会计师协会发布的年报会计审核快报中表明:当时已披露年报的1570家上市公司中,1454家收到政府补助,占比例高达92.61%,涉及总金额高达463亿元。正是由于政府补助的金额大,涉及的企业数量多,且呈逐年增长的趋势,我国于颁布的新会计准则中对政府补助的会计处理有了新的规定。新政府补助准则相较旧准则有了一定的变化和发展,但仍存在一些值得商榷的问题,需要进一步完善与改进。
二、论文结构及主要内容
本文主要分为六大部分,下面分别对各部分内容做一下简单概括。 第一部分是政府补助概论。万物皆有因,该部分先从政府补助的起因开始,探析政府补助的产生过程及原因,接着引出政府补助在新准则中的定义,然后概括政府补助的三大特征:无偿性、条件性和直接取得性,最后列示出政府补助的四种主要形式。该部分主要是文献综述的引用和理论上的分析探究。
第二部分是政府补助的会计处理。该部分从确认、计量、披露、列示等方面对政府补助的会计处理进行了详细的阐述,是本文的重点内容。其中会计处理方面又分类列举了四种形式的政府补助的会计处理方法,并采用举例说明的方式,具体描述了政府补助会计处理的方法、步骤以及相关会计科目。
第三部分是新旧会计准则关于政府补助的对比。该部分主要从概念和分类、确认方法、会计计量、货币计量、披露五个方面对新旧政府补助准则进行对比。对比的对象是1995年至20间的颁布的企业会计准则。
第四部分是实务中常见的问题。该部分是笔者在上述研究的基础上,通过咨询会计事务所相关工作人员,总结列举出的政府补助在实际操作中常见的问题,主要有:公允价值计量不规范,披露不详尽,与专项应付款等科目界定模糊等。
第五部分是改进建议。针对上一部分列示的问题,笔者在该部分提出了相应的改进意见及建议,主要有:精确政府补助定义、明晰政府补助与专项应付款的界定、规范政府补助分类、改进非货币性资产的计量方法、进一步完善和规范披露、补充政府补助与其他准则的衔接等。
本文得出的结论是:政府补助是企业从政府无偿取得的货币性资产或非货币性资产,主要特征是无偿性、条件性和直接取得性。政府补助应按收益法与总额法进行会计确认与核算,主要涉及的会计科目有:“递延收益”“营业外收入”“银行存款”“固定资产”等。政府补助在实务中存在一些普遍的问题,还需要不断的改进和完善。
三、不足与改进
本文在写作过程中主要的难点是政府补助的'横向对比与纵向对比。横向对比是指不同企业获得政府补助的对比,纵向对比是新政府补助准则与以往的旧政府补助准则的对比。前者的难度在于数据庞大,类型繁多,后者的难度在于时间跨度大,理论性综述较多。通过收集历年中国注册会计师协会发布的年报和证券软件统计的数据,我获得一些相关的数据;通过查阅历年企业会计准则和中外文献,我大致总结了一下新旧政府补助准则的差异。但是由于我的知识经验有限,论文中还是存在许多不足之处,恳请各位老师多多指正。
最后,我要感谢我的论文指导老师李XX老师和在座的各位老师,感谢谢你们带我们走进会计这块神奇的领域,感谢你们对我们的关怀与爱护,更感谢你们一直以来的对我们的倾囊相授和谆谆教诲。老师,谢谢你们!
(责任编辑:1025)
篇10:毕业论文答辩稿
摘要:本文从电子商务自身特点及其对会计环境与会计的影响出发,分析了会计理论及会计实务,包括会计目标、会计假设、会计原则、会计要素、会计职能、会计核算等,尤其是会计报告方面受到的冲击和影响。并从会计报告的目标、时效、内容、方式等方面建设性地提出了基于电子商务的会计报告。
关健词:电子商务 会计 会计报告
一、引言
随着21世纪的到来和发展,电子商务正在引领着网络发展的新方向,电子商务是网络技术、信息技术在商务领域的总和应用和体现,更是高新科技与现代商务、企业的营销策略相结合的产物。电子商务的出现改变了传统会计的生存环境,在很大程度上将对会计的发展起到不仅作用。电子商务是指那些具有商业活动能力的生产企业、政府部门、金融机构、消费者等充分利用网络技术和现代先进的信息技术来从事的各项商业活动。电子商务环境下询问价格、了解市场行情、对商品报价、接到客户下达的订单、通知发货、支付货款等过程基本都是无纸化,都是利用各种电子工具完成的。
电子商务的出现和发展,为世界各国企业的发展带来了新的机遇,但是,随之而来的是企业之间的激烈竞争。电子商务的出现是信息时代网络飞速发展的产物,对传统的会计理论、会计实务都产生了极大的冲击和影响。随着我国各企业电子商务活动的不断展开,各企业必须对电子商务会计进行大力发展才能不断适应面对电子商务的发展而带来的企业经营管理方式的转变。
二、电子商务对传统商业会计理论的影响
1、电子商务环境下的会计目标
传统会计理论中,会计目标主要是指:在一定的时间、空间条件下,各会计主体作用在会计客体上期望达到的目的或要求,是各企业会计运行的主要方向。电子商务环境下会计的目标是建立在电子化、网络化、信息化的基础上的,一方面,要重视受托责任观的基础性作用,这主要是由于虽然会计环境由于电子商务的产生而发生了变化,但是依旧存在资源的委托与受托关系。在一些中小型未上市但仍从事电子商务活动的企业中,企业的经营活动并不是完全以资本市场作为导向,企业的投资者和债权人关注的还是企业财务报告中的信息是否真实、可靠。另一方面,加强对企业经营管理者有用的决策信息的披露。就对风险的合理规避而言,电子商务环境下企业进行网络经营给企业带来了更为复杂的经营环境,在为企业的发展提供更多商业机会的同时也为企业带来了诸多风险,如:违约、欺诈行为的存在。
2、电子商务环境下的会计假设
传统会计理论中的会计假设主要是指会计人员对为经确认或无法正面进行论证的经济事务或会计现象更具客观的正常情况、发展趋势作的合乎常理的推断,是各企业进行会计处理的前提与基础。会计假设分别是:会计主体假设、持续经营假设、货币计量假设、会计分期假设。电子商务的出现和发展虽然对会计假设提出新的要求,但是并不影响会计假设的实质,只是对会计假设的外延进行了扩大。会计主体假设:该假设对企业会计核算对象进行了空间范围的界定,是会计人员在核算时能够正确区分企业的业务交易。可见,即使电子商务的发展给企业带来了新的会计环境,但是无论是什么类型的企业无论其承担的经营风险多大,都可以被界定为会计主体。持续经营假设:该假设主要是体现出会计主体有想长期经营下去的愿望。电子商务环境下很多小型的网络公司在创立之初并不需要大量的注册资本,只有一些网络、信息方面的技术员就能够完成为其他企业提供电子商务的服务。货币计量假设:货币计量假设主要是由于市场经济交易中的物品、服务等不能以其他形式反映其价值,只能以货币的形式来进行加总。电子商务的出现对货币计量假设出现了影响,在电子商务环境下要建立以货币计量为主的多元化计量模式。电子货币的广泛应用使货币计量的外延得到了发展。电子商务环境下产生了电子货币,只能在电子商务环境下进行流通,无法在现实生活中流通。电子货币不像传统货币一样由银行统一发行,并在人们的日常生活中作为价值尺度来衡量交易双方的商品的价值。但是在电子商务环境下的电子货币只是其形式发生了变化,其实质并未改变。会计分期假设:传统的会计理论中在每个会计期间为会计信息的使用者提供会计信息。即使是在电子商务环境下实现了电子化实时报送会计信息,但其提供的账面价值也是建立在不同会计分期基础上的。
3、电子商务环境下的一般原则
会计原则是用来指导企业会计工作的基本准则,是经过会计人员长期的实践工作总结得出的,并得到普遍认可后实施的,与会计环境有着密不可分的联系。电子商务的广泛应用改变了传统的会计环境,也对会计的一般原则造成了影响,尤其是对历史成本原则、权责发生制的冲击较大。历史成本原则:电子商务的基本特点――电子化、网络化,对历史成本原则的优势进行了冲击,对其产生了影响:电子商务的网络化和信息处理的自动化、实时化使企业“零库存”的管理理念成为可能,产品的周转期在很大程度上被缩短,从而提高了以历史成本为计量基础的存货信息的相关性。权责发生制原则:电子商务的发展改变了传统的支付方式,只要通过电子联机就可以完成货款的支付。并不会产生现金实现收付与资源及其义务发生变动期内的不一致现象。但是,电子商务的产生同时还保持着传统商务模式下的货到付款或预付定金的支付形式,而电子支付手段只是为交易的双方提供了一个实现网络支付的平台,这并不能完全解决交易时的权责发生与货币的收付实现在时间上的不一致问题。
三、电子商务的发展对会计实务的影响
1、电子商务环境下的会计确认
对会计的确认在会计理论中那个已经得到了共识,但是电子商务的产生和运用对传统的会计确认实务操作中产生了影响,并使其面对一些新的问题。
电子原始凭证的确认:电子商务环境下的信息处理实现了电子化,也就产生了电子化的原始凭证,这就使原始凭证再确认的过程中出现了合法性、真实性的新问题。例如:电子发票、电子支付凭证等。由于我过目前的法律法规中并未对待腻子凭证中制定相应的条款,使原始凭证的确认带来困难。信息的发展使数字书段的签名正逐步代替传统的手书签名,这中签名方式能否保证原始凭证的真实性仍是一大难题。这就要求企业必须从法律法规的角度和技术角度来不断完善,对原始凭证进行确认。
2、电子商务环境下的会计计量
电子商务环境下,网络经济不断发展,并不断进行很创新,也使企业所面临经营环境越来越复杂,经营风险也越来越大。这就要求会计信息的使用者对企业提供的会计信息更加严格,而传统的计量模式已经不能满足电子商务环境下的要求。因此,企业必须采取多种计量模式来解决会计计量中遇到的问题,是企业的经营成果、财务状况得到真是的反映。例如:历史成本,在电子商务环境下企业可以直接根据网络上客户的订单来进行生产,并通过管理系统计算出所需原材料,使企业“零库存”的管理理念成为现实。可见,在电子商务环境下,可以将历史成本作为会计剂量的基础,并进一步加强。必须积极应对可变现净值和未来现金流量现值的挑战。另外还必须对同一项目采取多种计量模式。
3、电子商务环境下的会计报表
电子商务环境下计算机网络技术的飞速发展和广泛应用,使得传统会计报告出现一些新问题。
传统的会计报告不能充分的披露会计信息,也不能满足不同的会计信息使用者的需求。针对这些问题,未来的会计报告一定要将电子商务环境下信息载体的电子化、数据传输的自动化特点紧密结合在一起,并对其进行科学的改造和应用。例如:提出动态的实时更新、个性化的交互方式、多元化的充分披露等。
四、结束语
总之,21世纪是一个网络技术高速发展的时代,网络的逐渐普及与推广为社会的发展带来了巨大的财富和潜能。这位商业企业纷纷将目光了网络时代带来的新型产业――电子商务。电子商务这一新型的商务模式,在改变传统商务流程的同时,也在不断的改变着人们的生活方式和生活习惯。电子商务的出现是企业的财务业务不仅仅局限在一个国家、一个地区,而是遍及全球不同国家之间的数据的传输、报表的编制和会计信息的获的。因此,电子商务环境下的会计核算与财务管理将克服观念和技术上的障碍,引领商业会计核算朝着快速、健康的方向发展。
篇11:毕业论文答辩稿
尊敬的各位老师:
您们好!(鞠躬致意)
首先,感谢您们在百忙之中抽出宝贵时间倾听我的毕业论文答辩。我叫××,是食品科学专业××班的学生,我的论文题目是×××(这里改成食品科学专业论文题目),论文是在×× (改成导师名字) 导师的悉心指导下完成的,借此机会,我要向我的导师表示深深的谢意,对任教我的各位食品科学专业老师表示由衷的敬意。下面我将本论文设计主要内容向各位老师做一汇报,恳请各位老师批评指导:
首先,允许我介绍一下本次论文的选题背景和研究意义。随着时代发展,食品科学领域相关理论和技术研究日新月异……(简单阐述本论文在食品科学领域的背景和研究意义)。因此,×××(这里改成食品科学专业论文题目)在食品科学研究领域有着广泛的应用前景和实际的理论价值。
其次,我想介绍一下×××(这里改成食品科学专业论文题目)这篇论文的结构和主要内容。论文结构包括中英文摘要与关键词、目录、正文、附录、参考文献等五个部分。正文主要内容包括综述、研究方法和过程、研究结果分析。(这里根据食品科学专业论文具体内容进行更改)
第一部分是综述。这部分主要简单论述×××(这里改成食品科学专业论文题目)论文研究方法、过程、结果和相关技术原理。
第二部分是研究方法和过程。具体详细介绍×××(这里改成食品科学专业论文题目)论文研究方法和过程,和食品科学论文答辩PPT相互结合介绍。
第三部分是研究结果分析。阐述×××(这里改成食品科学专业论文题目)论文研究的结果。
最后,我想谈谈这篇论文存在的不足之处。
篇12:毕业论文答辩稿
一、选题目的
在中国,主题公园如雨后春笋般涌现。据不完全统计,在1990~1994年间,全国建起了约2500个主题公园,投资金额达3000多亿元。我国主题公园业起步较晚,但是发展势头迅猛。目前全国已有将近1500亿巨资套牢在各类2500个主题公园上,其中70%处于亏损状态,20%持平,盈利者只有10%左右,约有2/3难以收回投资。
他们把分析问题的视角集中于品牌经营、经营管理水平、市场培育顾客关系、整合营销、可行性与雷同性等方面,而在推广与品牌运作上,往往都是泛泛而谈,或包括与其它运营管理方式之中。归纳起来,目前国内大部分主题公园存在的问题主要是:①产品同质化;②缺乏文化主题包装。
依据上述理论与实现背景的分析,结合长隆在国内主题公园市场不景气、竞争激烈的环境,通过案例分析的方法,研究分析长隆的现实状况,为进一步分析借鉴长隆的在主题公园整合营销方面的经验。
二、创新之处
1.结合长隆发展的现实,综合运用整合营销传播的策略;
2.实证研究与理论分析相结合;
3.基于长隆内外环境,从推广与品牌运作入手。
三、研究程度
本文所研究之内容,结合了长隆发展的现实,在实证分析的基础,运用整合营销传播的理论进行分析,在国内主题公园市场不景气,其他主题公园的激烈竞争的情势下,长隆如何运用该理论走出现实的困境,获得生存和发展的机会,为国内主题公园的营销传播提供许多可借鉴之处。基于作者的水平有限,对于进一步综合利用多种营销传播理论,针对我国主题公园发展的内外环境,走出现实的困境,作者在日后的研究中进一步的深入下去,以期能够给国内主题公园的发展提供可借鉴策略。
篇13:毕业论文答辩稿
各位老师、同学:
大家下午好!
我来自**系**级旅游**班,我叫yjbys,我的论文题目是《论组织学习与旅行社核心竞争力提升》,本篇论文是在***博士的指导下完成的。在此,我十分感谢他对我这篇论文的精心指导和大力帮助,同时也感谢各位评审老师从百忙之中抽出宝贵的时间出席本次答辩同时参与对我这篇论文的审阅。
下面我将从以下几个方面来对本篇论文进行简要介绍:首先是本文的选题选题原因及意义,其次是文章结构及创新点,最后谈谈本文的不足之处。
一、选题原因及意义
随着旅游业的蓬勃发展,我国旅行社经历了从少到多,从弱到强,从专业化经营向多元化经营的发展历程,形成了一定的产业规模,同时也面临着日愈激烈的国内外竞争。尤其是加入wto以后,中国的旅行社面临着前所未有的竞争和挑战——打造好核心竞争力才能生存的观点已逐步成为我国旅行社行业的共识。但是,核心竞争力不会一成不变,今天的竞争优势可能变成明天的劣势。如何保持和提升企业的核心竞争力呢?于是,我们引入了组织学习理论的观点。 本文以如何培育和提升旅行社核心竞争力为出发点,选取组织学习理论中比较富有实践意义的观点,融合笔者的自身提炼,试图挖掘组织学习的深层内涵,论证出组织学习力对旅行社竞争力的影响意义,希望在增强和提升旅行社核心竞争力的道路上探究出一条新的途径。同时希望通过本文的研究可以为中国企业在激烈的国内外竞争力中提供具有借鉴意义的实证理论方法,以及在如何更好地长久发展等问题上找到一些答案。
二、文章结构及创新点
本文内容共分四个部分,约1000字:
第一部分是相关概念及涵义的界定和分析,包括组织学习的定义及内涵、旅行社核心竞争力的定义及特征,以及旅行社核心竞争力的表现形式。本部分旨在奠定论文研究的理论基础,说明组织学习和旅行社核心竞争力的内涵,为下文的论述作铺垫。
第二部分阐述了组织学习对旅行社核心竞争力提升的重要作用。首先分析了旅行社核心竞争力的意义和作用,并将中国旅行社核心竞争力培养及提升的问题摆上了桌面,经过对具体问题和现状的分析之后,引出了本文的重要论点,即组织学习与旅行社核心竞争力提升的本质联系。
如果说上面的论述是关于问题的提出和分析,那么第三部分就是对问题的解决部分,是全文的核心部分。本人经过自己的总结并融入指导老师的意见,提出了四条基于组织学习的旅行社核心竞争力的提升对策:(一)领导支持并带头学习;(二)提升旅行社的适应能力;(三)重视服务品质提升和产品的不断创新;(四)构建组织学习的企业文化。
最后,本人对文章的写作及现实意义进行了总结,同时提出自己的希望: 希望我国旅行社能迅速提高经营水平,扩大规模,培育自身的核心竞争力,才能为与外国旅行社的竞争作好充分的准备,在危机中寻找机遇,以求获得更大的发展。
文章的创新之处在于,能够比较灵活地运用“组织学习”的理论,结合本专业的知识,大胆地提出关于基于组织学习理论的旅行社核心竞争力提升途径的假设,层层递进,最后进行论证并提出了自己的观点和解决方案。
三、本文的不足之处
虽然本人翻阅了许多资料、借鉴了众多学者的观点,经过多番思考,完成了对组织学习理论与旅行社竞争力提升关系的研究。但由于水平有限、时间性仓促,导致出现内容表述不够严谨、论证不是很有力、解决问题的对策方面还不够全面等不足,借此答辩机会,希望各位老师能够提出宝贵的意见,多指出我的错误和不足之处,本人将虚心接受,从而不断进一步深入学习研究,使该论文得到完善和提高。
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