公允价值计量论文答辩

写公允价值方面的吧，比较简单。我这里有一篇8000多字的，到时候可以送给你参考。

呵呵,和我的毕业论文一个题目For a long time has been the historical cost is the most important measurement mode, but with economic development, especially the derivative will continue to emerge, only to the historical cost measures have been difficult to meet the information needs of users. To meet the requirements of rapid economic development, February 15, 2006, China's Ministry of Finance official promulgation of new corporate accounting standards system, the new accounting standards in many significant respects has done a subversive historical changes, mainly reflected in the fair value of the On the introduction. This paper is concerned about the current accounting profession of the new measures attributes - fair value measurement issues were discussed. First the author of several countries through to the fair value of the property under the definition, then on fair value attributes and the historical cost, replacement cost and net realisable value and the present value of the relationship, and the fair value of the new measures Attributes of the pros and cons, we find that fair value attributes will eventually replace the use of the several hundred years of historical cost accounting measurement attribute-based measurement, to become the 21st century the most important measurement mode.

论文陈述可以很好地组织和发展论点，并为读者提供关于论点的“指南”。

论文陈述包含以下内容：

1、陈述你对这个主题的主要观点

陈述观点时一定要表达一个主要思想，并陈述你的立场或看法。关于主题，需思考：

2、给出几个支持主要观点的理由

理由要写清楚，一定要用符合逻辑的事实和证据来支持这个理由。

3、给出一个与主要观点相反的观点

一个好的论文陈述要承认论点存在另一面。所以，同学可以在论文陈述中给出一个反论点。

论文陈述写作示例：

1、首先，从一个问题开始。例如：互联网对教育有正面或负面的影响吗?

2、其次，表明你对这个问题的立场。例如：互联网对教育的正面影响大于负面影响。

3、最后，发展你的答案。例如：互联网使用的负面影响被其对教育的诸多好处所抵消：互联网有助于学生和老师更容易地获取信息、接触不同的观点，以及这是一个灵活的学习环境。