论文格式要求及评分标准 - 图文

2.作者声明

本毕业论文（设计）是在导师的指导下由本人独立撰写完成的，没有剽窃、抄袭、造假等违反道德、学术规范和其他侵权行为。对本论文（设计）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。因本毕业论文（设计）引起的法律结果完全由本人承担。

特此声明。

作者专业 作者学号 作者签名

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： XXXXXX ： 03083356

： 张东明（手写有效） 200X年 X 月XX日（手填时间）

3.题目及署名

资产证券化及其会计问题初探

张东明

Pilot Study of Asset Securitization and Its

Accounting Problems

Zhang, Dong ming

200X年 X 月XX日

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4.摘 要

（选题动机与研究动态简要描述）

资产证券化融资方式是??。近年来，国内外学者围绕这一主题的研究成果甚丰??但与??有一定差距，特别是从会计角度分析更有许多问题值得研究。

（中心思想的概括性描述）

本文集中阐述了资产证券化的相关概念及内涵，围绕资产证券化实施可能引起的会计问题做了相应的分析??，剖析了??，讨论了??，就??提出了个人的看法，并预测了??。

（研究方法与研究内容简要描述）

本文系运用规范研究方法进行的专题研究。全文分X个部分：首先（第一部分），是讨论了资产证券化的内涵、运作原理以及??其次（第二部分），是从会计核算角度对其业务拓展及投资效益进行了分析??最后，是对资产证券化??做了展望与分析。

（作者文中创新观点的简要归纳） 本文主要创新体现在???

关键词：资产证券化；会计核算；效益

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Abstract

Asset-backed securitization financing is … Recently the scholars all over the world have done much research on the subject and their research findings are extremely fruitful. However, there is a certain extent of difference between … and …In particular, great deals of issues are worth studying from the point of accounting.

The paper focuses on asset securitization and its related concept and connotation. It analyses accounting problems probably arising from putting asset securitization in practice and … is taken part. And it discusses …, puts forward the personal view based on … and forecasts…

The paper describes a special topic in the normative method of research. It is divided into … sections. First, the asset securitization’s connotation, operating principles and … are discussed. (The first part discusses the asset securitization’s connotation, operating principles and …) Second, its expanding business and investment income are analyzed according to accounting. Finally, it prospects and analyses … of asset securitization.

The main innovation in the paper is reflected in …

Key words: Asset securitization; accounting; benefit

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