撰写就是按照精心拟定的论文结构将作者的思想表达出来。这一环节完成得不好，会使已花了很大力气进行的论文选题与构思失去光泽，甚至前功尽弃，为此应把握好这一环节。论文的撰写，需要一定的写作技能，同样有一定的规律可循。首先，应注意财会论文作为论说文的一种，它的基 Writing is to express the author’s thinking in accordance with the well-prepared thesis structure. If this aspect is not done well, the topics and ideas of the dissertations that have been spent a great deal of effort will be tarnished and even come to naught. Therefore, we should take this step seriously. Thesis writing, you need a certain writing skills, the same rules have to follow. First of all, should pay attention to accounting papers as a kind of argumentative, its base