我国会计三级学位论文创新点剖析  

An Analysis of Innovative Features for Tri-level Degree Papers in the Discipline of Accounting in China

作　　者：唐予华[1] 许云[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《上海立信会计学院学报》2006年第6期82-86,共5页Journal of Shanghai Lixin University of Commerce

摘　　要：创新是学位论文的精髓,而我国学士、硕士和博士学位论文都存在创新不足的问题。文章分析了三级学位对创新的不同要求,提出把独立、独特和独创的创新分别作为三级学位论文的创新点,并以工商管理学科的会计论文为例作了具体剖析,还对突出我国学位论文创新点提出四个方面的具体建议。Innovation is the core of degree paper. However, in our country, lack of innovation is a widespread problem in the bachelor＇s and master＇s theses, and doctor＇s dissertations. This paper analyzes the different innovation requirements for the tri-level degree papers, proposes independence, uniqueness, and originality as the features of innovation, and illustrates accounting papers in the discipline of business administration. Furthermore, this paper gives four specific suggestions on highlighting innovation in the degree papers.

关 键 词：创新 学位论文 学位制度 

分 类 号：F23[经济管理—会计学] G642.477[经济管理—国民经济]