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班级: 英语（读写）________班名册序号:_________ 云南大学课程论文课程: 学术英语（读写）论文题目： (英文题目) (中文题目)学院专业学生姓名学号指导教师得分2014年 7 月the Republic of ChinaAbstractOn the basis of the historical literatures and the opinions historians and accounting scholars, this paper attempts to arrange some remarkable characteristics about accounting thoughts during the Republic of China. Then the thesis evaluates its historical contribution and gives some lessons on the current accounting system through historical analysis. Because accounting work during the period of Republic of china was frequent, there are little monographs or articles about the accounting thoughts during that time and the elaboration is fragmented, too. Nevertheless, the study on the accounting thoughts in the Republic of China is propitious to hold the objective laws and historical references of the evolution of accounting thoughts and explore the orientation of the development of future accounting. Due to the limited time and space, the essay is restricted to a simple analysis of its features and experience More researches focusing on analyzing the details are need to be done in the future.Key words:the Republic of China, accounting thoughts, accounting historythe Republic of ChinaI. IntroductionWith the rapid development of economy, accounting has been put into full play in social-economic region. As an important component of accounting theories, the history of accounting thoughts is attached increasing attention. According to Guo(1999) and Liu(2005), "accounting thoughts" The history of accounting thoughts can reveal the objective law of its evolution, as well as the relationship between accounting thoughts and accounting practice. Therefore, accounting thoughts should be researched from the historic and evolutionary perspective.Currently, the study on the accounting thoughts in the Republic of China lacks systematization. The Republic of China has its historic position in Chinese accounting history, by reason that in this period government accounting system of modern China has been established in an all-around way. Summing it up is advantageous to exhumating advanced accounting thoughts and ideas, guiding directions of accounting practice and give historic reference for the ever-growing accounting business.Through collecting and arranging literature, it turns out that the monographs and articles about the government accounting thoughts are lacking and the elaboration is fragmented, too. Therefore, taking the time sequence of accounting thoughts evolution as a clue, the paper divides the Republic of China into two periods (the Northern Warlord Government period and the Nanjing National Government period) to recapitulate the main features and experience of the accounting thoughts in the Republic of China.Ⅱ. The basic profile of the accounting thoughts in the Republic of ChinaThe Revolution of 1911, led by Dr Sun Yat-sen, abolished the feudal monarchy and gave birth to the Republic of China. A thousand things waited to be done and all the modern politicaland economic systems were in their formative period. Under these circumstances when so much was in flux, the accounting thoughts in the Republic of China had not only historical inheritance but also unique saltation.The Northern Warlord Government was incompetent, affected by tangled warfare among warlords domestically and oppressed by imperialism internationally. There was no doubt that the development of accounting thoughts would be dragged down by the troublous political environment and backward economic management style. Nevertheless, based on the buds of improving accounting in the late Qing Dynasty, the accounting thoughts had a certain vitality. More specifically, the Northern Warlord Government took a page from the western capitalist countries’ book and tried to relieve the financial crisis by governmental accountancy reform. And the government authorized the intellectuals to formulate the first accounting law in Chinese history, which marked the beginning of the legalization of Chinese accounting.In the reign of Nanjing National Government, the accounting thoughts developed rapidly and accountancy was improved by a large margin. It furthered the thoughts of legalizing accounting that the Nanjing National Government carried out improvement works to organizational system, restructuring and accounting method. Owing to the p atriotic intellectuals’great effort, various circles of accounting learned and introduced overseas advanced accounting theories and methods in order to improve accountancy. The accounting thoughts in this period were very active. And the most striking feature was the bitter disputes among accounting scholars, in which they drew on each other’s merits and raised the level of Chinese accounting together.Ⅲ. The main feature of the accounting thoughts in the Republic of ChinaFirstly, the accountancy had been placed on a preliminary legal and regular track, especially the formulation of accounting law. At the same time, various provisions of unifying accounting were implemented in succession. The Nanjing National Government promulgated and executed some advanced system such as transcendental accounting and unifying accounting, which certified for the improvements of Chinese accounting.Secondly, the mind of unifying accounting reached the broad consensus. Whethergovernments or patriotic intellectuals realized that the loose accounting regulations and the situation of national disunity severely hindered the implementation of financial budget and final accounts. Therefore, the accounting subjects, accounting vouchers, account books and accounting reports were unified successively in the field of government accounting, bank accounting, railway accounting and so forth.Thirdly, increasingly importance has been attached to the combination of accounting theory and accounting practice. The argument between improvement and reformation in accounting circle prompted thousands of industrial and commercial enterprises to participate in this innovation movement of Chinese accounting actively or passively. The two factions both concentrated on accounting business and practice, made accounting firms as the camps, relied on accounting education and publication, which contributed a lot to the close link between accounting theory and practice.Fourthly, the dissemination of western accounting theories in China had a profound influence. The two governments both followed the lead of western capitalist countries so as to construct their finance accounting organization system s and improve government’s accounting methods. The Numerous scholars either translated and compiled foreign accounting works or presented foreign accounting systems and theories in their own dissertations and literatures. In the meanwhile, some scholars clearly sensed that when learning from western countries, the conditions and historical traditions of China should be abode by.IV. The historical experience of the accounting thoughts in the Republic of ChinaFirst and foremost, the systematization, standardization and legalization of accounting play the security role. From macro’s angle, perfecting the accounting principle and system can ensure good governance and minimize the risks of improper conduct and corruption. From micro's angle, strengthening the awareness of responsibility and quantifying the legal liability also effectively prevent companies and accountants from cutting every imaginable corner.In the next place, practicality and operability laid the cornerstone for the development of accounting theories. The neoteric accounting reform movement improved Chinese accounting’theory system as well as method system and accelerated the engagement of these two. Hereafter, surpassing the traditional accounting theory, the double-entry bookkeeping and formula of debit and credit were accepted by most businesses made a great deal of progresses in research and application fields. The accounting practices, economy and management levels have been greatly promoted.In addition, the excellent accounting talents are one of the main motive forces of accounting development. A large contingent of accounting workers and intellectuals in the Republic of China initiated and laid the foundation for the development and progress of Chinese accounting. Nowadays, the cultivation of accounting talents should be actively brought into the long-term and normalized system. The favorable public opinion towards developing accounting talents and the flow mechanism of accounting talents should also be established gradually. These will give an enormous impetus to the national strength and the domestic economic growth.Besides, the accounting communication among countries, accounting in good faith, accounting education and publication are also important.Ⅴ. ConclusionBecause of the invasion of foreign imperialism and the incompetence of the Northern Warlord government, the accounting thoughts were restricted and developed slowly. But in the National government period, the accounting thoughts entered a rapid development. The western advanced accounting thoughts introduced by the government, a series of accounting reform movements launched by patriotic intellectuals and the fierce debates among accounting scholars all promoted the development of accounting. When summing up the objective laws of the development of accounting thoughts, we should learn from its experience, including accelerating the construction of Chinese accounting law, strengthening the communication and cooperation, establishing the consciousness of accounting honesty and credit, and improving the accounting education.Works Cited[1] A. C. Littleton. Accounting Evolution to 1900. New York: Garland PublishingIncorporation, 1988.[2] Man Chand Maloo. Theory of Evolution of Accounting Ideas. S. Chand &Company Limited, 1984.[3] Paul Garner. Evolution of Cost Accounting to 1925. Tuscaloosa: The University ofAlabama Press, 1976.[4] Yang Ju-MEI. Goodwill and Other Intangibles, Their Significance and Treatmentin Accounts. New York: The Ronald Press Company, 1927.[5] 高治宇(Gao Zhiyu). 中国会计发展简史. 河南：河南人民出版, 1985.[6] 郭道扬(Guo Daoyang). 中国会计史稿. 武汉：中国财政经济出版社, 1988.[7] 刘常青(Liu Changqing). 中国会计思想发展史. 成都：西南财经大学出版社,2005.[8] 赵友良(Zhao Youliang). 中国近代会计审计史. 上海：上海财经大学出版社,1996.。

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• 重点内容123 • 云南财经大学云南财经大学 673008云南财经大学 • 云南财经大学云南财经大学云南财经大学 557553

云南财经大学硕士研究生学位论文1...

学位论文原创性声明声明：本人所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。

尽我所知，除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的作品成果。

对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。

本人完全意识到本声明的法律结果由本人承担。

论文作者签名：日期：年月日学位论文版权使用授权书本人完全了解云南财经大学有关保留、使用学位论文的规定，即：学校有权保留并向国家有关部门或机构送交论文和论文电子版，允许学位论文被查阅或借阅；学校可以公布学位论文的全部或部分内容，可以采用影印、缩印或其它复制手段保存、汇编、发表学位论文；授权学校将学位论文的全文或部分内容编入、提供有关数据库进行检索。

（保密的学位论文在解密后遵循此规定）论文作者签名：导师签名：日期：年月日日期：年月日摘要工作投入是提升组织效率和工作质量的重要因素，中国是一个教育大国，教师的工作投入关系祖国的荣辱兴衰，理应受到关注和重视。

本文作者制作了《教师工作健康调查问卷》，并对云南省三所中小学教师进行交流访问以及问卷调查，了解该群体的工作投入、职业价值观、教学效能感、教师职业承诺的现状。

望该问卷对其它研究提供参考，以理论为基础，通过SPSS20.0对问卷进行处理，得出以下结论：1.检验并肯定了：职业承诺在职业价值观与工作投入作用中的中介效应和调节效应；2.检验并肯定了：教学效能感在职业价值观与工作投入作用中的中介效应；3.检验并否定了：教学效能感在职业价值观与工作投入作用中的调节效应。

综上所述，学校应关注组织文化建设，提高教师的凝聚力及忠诚度；同时须重视职业技能培训，提升教师的教学效能感。

关键词：工作投入；职业价值观；中介作用；调节作用AbstractWork engagement is an important factor to enhance the efficiency and quality of work. China is a giant in education, teachers' work engagement is related to the rise and fall of our motherland, and deserves attention. A questionnaire named<A questionnaire to the teachers' work-health>is made in this paper. The author had a visit to teachers of 3 middle schools and primary schools in yunnan province and made a questionnaire research,to know the teachers' current situation of work engagement, teaching self-efficacy ，occupational commitment and occupational values. On the basis of theory,we use SPSS20.0 to deal with the questionnaire, and get conclusions as follows:Firstly,We affirmed:the intermediary and adjusting role of the occupational commitment in relationship between teachers' occupational values and work engagement ;Secondly,We affirmed:the intermediary role of the teaching self-efficacy in relationship between teachers' occupational values and work engagement;Thirdly,We inspected and denied: teaching self-efficacy in the regulating effect between teachers' occupational values and work engagement.To sum up, the school should pay attention to organizational culture construction, to improve teachers' cohesion and loyalty.At the same time, the school must attach importance to vocational skills training,to improve teachers' teaching self-efficacy.Keywords: work engagement;occupational values;investment role;intermediary role目录第一章引言 (1)第一节选题背景 (1)第二节问题的提出 (1)第三节研究的目的 (3)第四节研究的意义 (3)一、理论意义 (3)二、现实意义 (3)第五节本文的创新点 (4)第六节研究方法 (4)一、调查法 (4)二、文献研究法 (5)第二章文献综述 (6)第一节工作投入的相关研究 (6)一、工作投入研究现状 (6)二、工作投入的测量 (7)第二节教师职业价值观的相关研究 (8)一、职业价值观研究现状 (8)二、职业价值观的结构和测量 (9)第三节职业承诺的相关研究 (10)一、职业承诺的研究现状 (10)二、职业承诺的结构和测量 (11)第四节教学效能感相关研究 (13)一、教学效能感的研究现状 (13)二、教学效能感结构和测量 (14)第三章研究设计 (16)第一节研究构思 (16)第二节研究假设 (17)一、变量定义 (17)二、职业价值观与工作投入的关系 (19)三、中介作用 (20)四、调节作用 (21)第三节研究模型 (22)第四节量表设计 (22)一、工作投入量表 (22)二、教师职业价值观量表 (23)三、教师职业承诺量表 (23)四、教学效能感量表 (24)第四章实证分析 (25)第一节信效度分析 (25)一、效度分析 (25)二、信度分析 (27)三、描述性统计分析 (30)第二节变量间相关分析 (31)一、职业承诺与工作投入 (32)二、教学效能感与工作投入 (33)三、职业价值观与职业承诺 (33)四、职业价值观与教学效能感 (33)第三节回归分析 (34)一、教师工作投入与教师职业价值观之间的回归分析 (34)二、中介作用的分析 (35)三、调节作用的分析 (40)第四节人口统计学变量分析 (43)一、性别对各变量影响的方差分析 (43)二、婚姻状况对各变量影响的方差分析 (44)三、学历对各变量影响的方差分析 (44)四、职称对各变量影响的方差分析 (45)五、课程种类对各变量影响的方差分析 (45)第五章结论 (47)第一节实证结果与分析 (47)一、教师职业价值观与工作投入的作用关系分析 (47)二、职业承诺在教师职业价值观与工作投入关系中的中介作用 (47)三、职业承诺在教师职业价值观与工作投入关系中的调节作用 (48)四、教学效能感在教师职业价值观与工作投入关系中的中介作用 (48)五、教学效能感在教师职业价值观与工作投入关系中不能起调节作用 48第二节政策建议 (49)一、加强思想道德教育，引导教师树立正确的职业价值观 (50)二、关注组织文化建设，提高教师的职业忠诚度 (50)三、重视职业技能培训，提升教师的教学效能感 (50)第三节贡献 (50)第四节不足与展望 (51)参考文献 (52)致谢 (62)本人在读期间完成的研究成果 (63)职业价值观与工作投入的作用模型研究——以云南省中小学教师为例第一章引言第一节选题背景中国作为一个大国，百年大计，教育为本，学校作为一种非营利性的组织，越发受到社会各界的关注，据中国教育部2012年统计数据显示，我国中等教育学校共有81662所，专任教师5993789人，中等教育包括高中阶段教育、初中阶段教育以及其他职业中学类的中等教育，其初等教育学校255400所，5615781人1，这样庞大的教育队伍，加之职业的重要性，教师工作投入研究成为当务之急。

云南财经大学毕业论文格式要求

云南财经大学本科生毕业论文写作及评审工作规范本科毕业论文（设计）是对大学生能力的综合训练，毕业论文（设计）在培养大学生探求真理、进行科学研究基本训练、提高综合实践能力及培养创新精神、创新能力等方面具有积极作用。

为进一步规范我院毕业论文（设计）的管理，特制定本规范。

一、毕业论文（设计）工作的组织管理。

毕业论文（设计）在分管本科教学工作的副院长统一领导下，实行分级管理。

1．系（院）负责毕业论文的具体组织工作。

（1）系（院）应成立毕业论文（设计）工作领导小组。

负责制定毕业论文（设计）工作计划；负责审定、公布毕业论文（设计）选题目录，协调处理系（院）毕业论文（设计）工作的有关问题；负责完成毕业论文（设计）工作总结。

（2）系（院）分管本科教学工作的负责人是本部门毕业论文（设计）的第一责任人。

负责起草毕业论文（设计）指导计划、质量检查及安排毕业论文的评阅、答辩、成绩评定工作；起草工作总结等。

（3）教研室具体负责编写本科毕业论文（设计）选题目录、落实指导任务；具体组织教师进行毕业论文的评阅、答辩、质量检查、优秀论文（设计）的推荐工作。

（4）毕业论文（设计）指导教师是毕业论文（设计）工作的具体承担人与责任人。

指导教师应认真审验所指导的学生的开题报告，指导学生确定毕业论文（设计）题目；对所指导学生的写作进度及质量提出明确的要求；加强对学生毕业论文（设计）的阶段性检查；认真评阅学生提交的毕业论文（设计），并提出评阅意见；参加系（院）安排的毕业论文（设计）的其他工作。

2．教务处负责起草毕业论文（设计）工作规范，提出毕业论文（设计）工作日程安排与进程要求；收齐有关毕业论文（设计）工作记录；汇总毕业论文（设计）成绩；保管各系（院）毕业论文（设计）工作总结。

二、本科毕业论文（设计）的组成要素与基本规范本科毕业论文（设计）由封面、开题报告、中（外）文摘要及关键词、论文（设计）正文、附录、参考文献、注释、致谢、封底等部分组成。

云南财经大学本科学生毕业论文(设计)开题报告表1

云南财经大学本科学生毕业论文（设计）开题报告表
论文（设计）名称
浅析国内商业银行操作风险的现状、问题及对策
论文（设计）来源
自选
论文（设计）类型
应用研究
导师
学生姓名
学号
专业
金融学(国际金融)
文献综述（包括调研资料的准备和收集）
近几年，国内商业银行频繁发生操作风险事件，如中行赵成支行、中行湖州支行、齐鲁银行等等，金融风暴余威犹在的今天，控制好操作风险对银行来说尤为重要。
第五阶段：毕业论文定稿 2012年5月
指导教师意见
指导教师签名：日期：
教研室意见
教研室主任签名：日期：
院（系）意见
院（系）领导签名：日期：
院（系）盖章
论文（设计）来源：导师课题、社会实践、自选、其他
论文（设计）类型：A—理论研究；B—应用研究；C—软件设计等；
研究方法（包括研究思路及技术路线）
研ห้องสมุดไป่ตู้思路：本文使用理论研究的方法，通过以下几个部分阐述论文的核心思想，即：操作风险是可以控制的。
第一：阐述操作风险的主要理论，包括定义、分类及特征。
第二：阐述操作风险的管理流程，包括识别、评估、度量及控制。
第三：分析我国商业银行操作风险的现状及产生的原因。
第四：结合我国商业银行操作风险的现状，分析了存在的主要问题。
徐雪锋(2009)在总结已有的研究成果的基础上，对商业银行操作风险管理作了进一步创新研究。在国内的重要期刊杂志中对操作风险研究的文献如雨后春笋，龙册青、王桂森、王冰等对如何规范银行操作提出了从银行本身制度、员工培训、科技信息等方面改进。刘明彦著《商业银行操作风险管理》中，介绍和评价新资本协议关于操作风险资本衡量规定的基础上，结合国际、国内操作风险理论研究和管理实践，对操作风险的识别、评估、衡量、监测和缓释各个环节进行了详细的阐述分析。车德宇(2008)主编《商业银行操作风险管理理论与实务》一书主要介绍了商业银行操作风险概述、商业银行操作风险管理、商业银行操作风险量化与资本金要求、银行各业务线操作风险节点与控制措施等内容。陈德胜等（2009）从公司治理的角度出发，提出商业银行操作风险管理中的公司治理问题，根据公司治理的相关理论，从公司治理结构、机制及模式入手，认为公司治理的核心是风险管理，并将国际商业银行公司治理进行比较，提出中国商业银行公司治理的问题和对策建议。温红梅在《商业银行操作风险度量与控制》一书中，首先在分析国内外操作风险管理相关研究成果基础上，比较国内外学者研究的视角和方法，结合中国银行业实际情况，运用系统理论、流程理论、内容控制理论对商业银行操作风险识别和度量进行理论分析，明确操作风险管理流程的构成。

云南财经大学毕业设计

• 我正在写一份主题为“云南财经大学毕业设计”的PPT,现在准备介绍“文献综述与理论基础”,请帮我生成“理论基础在毕业设计中的应用”为标题的内容
• 理论基础在毕业设计中的应用
• 毕业设计中的理论基础概述 • 理论基础在毕业设计中的重要性 • 理论基础在毕业设计中的应用案例 • 理论基础在毕业设计中的未来发展
对未来研究的展望与建议
深入研究云南财经大学的学科特点与发展趋势
探讨未来研究方向和重点领域
提出针对性的研究建议和措施
展望未来研究的前景和价值
THANK YOU
汇报人：XX
汇报时间：20XX/XX/XX
YOUR LOGO
毕业设计流程与要求
毕业设计的流程
选题与开题报告
文献综述与资料收集实验设计ຫໍສະໝຸດ 数据采集数据分析与结果呈现
论文撰写与修改
答辩准备与汇报
毕业设计的要求与规范
符合专业培养目标体现独立思考和创新精神符合学术规范和道德规范符合学校和学院的相关规定
选题与开题报告
选题的原则与技巧
选题范围：结合专业领域和实际需求，选择具有研究价值和实际意义的题目
数据分析的方法与工具
数据分析方法：描述性分析、推断性分析、预测性分析数据分析工具：Excel、SPSS、Python等数据分析步骤：数据收集、数据清洗、数据分析、结果呈现数据分析注意事项：数据质量、数据来源、数据隐私等
数据处理的技巧与注意事项
数据清洗：去除异常值、缺失值和重复值，确保数据质量数据转换：将数据转换为适合分析的格式，如标准化、归一化等数据可视化：通过图表、图像等形式展示数据，便于理解和分析注意事项：确保数据处理过程准确无误，避免对分析结果产生不良影响

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