伦敦政治经济学院 (London School of Economics and Political Science)会计专业dissertation指导

Module:     Public Sector Accounting
专业                                                             公共部门会计

Guidance on Word Limit:         Your essay should be 3000 words in length (plus/minus 10 per cent)
字数限制：                                   你的文章字数应为3000字（加上/减掉10%）

Deadline:                                      31/03/2011
截止日期

Required
要求

You are required to write an essay that critically examines the theory and practice of public sector financial management and accounting.  You should carry out your evaluation by focusing upon one specific aspect of public sector accounting. This should be from the list identified below.
你需要写一篇文章，批判地考察公共部门的财务管理和会计核算的理论和实践。专注于公共部门会计的一个具体方面，你应该随身携带您的评价。列表确定如下。

Essay titles
文章标题

1. Audit
审计

Critically examine the nature, scope and practice of public sector audit and explain how it differs to the audit requirements for a public limited company.
严格审查公共部门审计的性质，范围和实践，并解释它是如何不同于公共有限责任公司的审计要求。

2. Budgeting
预算

Examine the budgetary models available to public sector organizations and evaluate their usefulness within a dynamic and political public sector environment.
检查公共部门组织提供的预算模型，并评估其有效性，在一个充满活力和政治的公共部门环境。

3. Charging
支出

In the current challenging financial climate, public sector organizations are increasingly under pressure to reduce their spending and / or increase revenue.  Examine the arguments for and against greater use of charging for public services.

4. Costing
成本
  

Activity based costing developed out of a manufacturing environment.    Assess, from both theoretical and practical perspectives, the applicability of activity based costing as an approach to public sector full costing.#p#分页标题#e#

5. Reporting
报告

Critically evaluate the role of financial reporting in the public sector. Support your analysis using the latest publicly available financial report of a public sector organization of your choice.

6. Role of Public Sector Accounting
公共部门会计的角色

The Chartered Institute of Public Finance and Accountancy (CIPFA) is a UK-based professional accounting body that claims to be “the world’s only professional accountancy body specialising in the public services” (Annual Review, 2009). In light of this, critically examine the distinctive nature of public sector accounting and the need for its own financial framework.

You may choose to focus your discussion upon the practice within a particular country (eg China, Australia) and / or organization sector (eg health). If so, please make this clear within the introduction.

Depending upon the choice of title, you may wish to provide supplementary or supporting material (for example page(s) from an Annual Report or an extract from a policy document  http://ukthesis.org/kjlw/   ).
根据所有权的选择，你不妨提供补充或辅助材料（例如页（s）的年报或摘录一份政策文件）。

However, please remember that all text appearing before the bibliography will be included in the word count. i.e. the word count includes all elements such as titles, subtitles, acknowledgements, abstracts, executive summaries, formulae, tables, captions and footnotes. The Bibliography and any material in Appendices will not count toward the final word count. However Appendices should be used appropriately, for example to include supporting data which may be too detailed or complex to include as a Table, and not simply as a device to incorporate material which would otherwise cause you to exceed the word limit.

Guidance
指导

The essay should demonstrate:
文章应该证明：

1. a depth of knowledge of the chosen aspect of public sector financial management and accounting, supported by evidence of extensive and relevant reading.
选择公共部门的财务管理和会计核算方面的知识深度，支持通过丰富相关阅读证据。

2. a critical understanding of the debate surrounding your topic.
围绕你话题争论的批判性理解。

3. an ability to apply the theory by considering its use in practice
运用理论的能力，考虑到其在实践中运用，

4. an awareness of topical and other significant developments, and
外用及其他重大发展意识

5. contain a conclusion that is logically derived and cohesive.
包含一个逻辑上得出的结论和凝聚力。