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網(wǎng)絡(luò)畢業(yè)論文模板(10篇)

時(shí)間：2023-03-16 17:34:59

導(dǎo)言：作為寫(xiě)作愛(ài)好者，不可錯(cuò)過(guò)為您精心挑選的10篇網(wǎng)絡(luò)畢業(yè)論文，它們將為您的寫(xiě)作提供全新的視角，我們衷心期待您的閱讀，并希望這些內(nèi)容能為您提供靈感和參考。

網(wǎng)絡(luò)畢業(yè)論文

篇1

關(guān)鍵詞：寫(xiě)作規(guī)范；排版格式；畢業(yè)論文

內(nèi)容摘要I

引言1

1文本格式說(shuō)明2

1.1基本要求2

1.2封面格式2

1.3內(nèi)容摘要2

1.4目錄2

1.5論文正文2

1.6定義章節(jié)標(biāo)題格式3

1.7參考文獻(xiàn)3

1.7.1標(biāo)題：“參考文獻(xiàn)”3

1.7.2參考文獻(xiàn)說(shuō)明3

1.7.3參考文獻(xiàn)示例4

1.8其它5

1.8.1量和單位的使用：5

1.8.1圖表及公式的使用：5

2畢業(yè)論文的寫(xiě)作規(guī)格6

2.1畢業(yè)論文（設(shè)計(jì)）裝訂要求6

2.2畢業(yè)論文（設(shè)計(jì)）內(nèi)容簡(jiǎn)述6

參考文獻(xiàn)7

附錄8

引言

從引言開(kāi)始是正文的第一頁(yè)，頁(yè)碼從1開(kāi)始編排。

注意引言?xún)?nèi)容不要與摘要內(nèi)容雷同。

引言，或稱(chēng)前言，主要闡述立題的背景與問(wèn)題的提出。諸如本課題所及的國(guó)內(nèi)外現(xiàn)狀、理論依據(jù)、研究的意義，并點(diǎn)出自己要研究的主題和本論文要解決的問(wèn)題等。

1文本格式說(shuō)明

1.1基本要求11111

紙型：A4紙，單面打印；

頁(yè)邊距：上2.6cm,下2.6cm,左2.6cm,右2.6cm,左側(cè)裝訂線0.8cm；

頁(yè)眉：1.5cm,頁(yè)腳：1.75cm；

字體：正文全部宋體，小四；

行距：固定值22磅；

頁(yè)碼：宋體,五號(hào),居中,底部

1.2封面格式

大連理工大學(xué)網(wǎng)絡(luò)教育學(xué)院（二號(hào)，黑體，加粗，居中）

本科生畢業(yè)論文（設(shè)計(jì)）（二號(hào)，黑體，加粗，居中）

題目（三號(hào)，黑體）

學(xué)習(xí)中心（四號(hào)，黑體）

層次（四號(hào)，黑體）

專(zhuān)業(yè)（四號(hào)，黑體）

年級(jí)（四號(hào)，黑體）

學(xué)生（四號(hào)，黑體）

指導(dǎo)教師（四號(hào)，黑體）

完成日期（四號(hào)，黑體）

1.3內(nèi)容摘要

“內(nèi)容摘要”之標(biāo)題（小三，黑體，居中）

“內(nèi)容摘要”之內(nèi)容（小四，宋體；約200字符）

關(guān)鍵詞（小三，黑體）：3—5個(gè)主題詞（小四，宋體）

1.4目錄

標(biāo)題：“目錄”（三號(hào)，黑體，居中）

章標(biāo)題（四號(hào)，黑體，居左）

節(jié)標(biāo)題（小四，宋體,居左）

頁(yè)碼（小四，宋體）

1.5論文正文

頁(yè)眉：論文題目（小五，黑體，居中）

章標(biāo)題(一級(jí)標(biāo)題)（三號(hào)，黑體，居中）

節(jié)標(biāo)題(二級(jí)標(biāo)題)（四號(hào)，黑體，居左）

三級(jí)標(biāo)題(小四,宋體,加粗,居左)

正文（小四，宋體）

從“引言”開(kāi)始標(biāo)注頁(yè)碼

1.6定義章節(jié)標(biāo)題格式

(1)每章的章標(biāo)題選用模板中的樣式所定義的“標(biāo)題1”，居中；或者手動(dòng)設(shè)置為：黑體，居中，三號(hào)，22磅行距，每章另起一頁(yè)。章序號(hào)為阿拉伯?dāng)?shù)字。在輸入章標(biāo)題之后，按回車(chē)鍵，即可直接輸入每章正文。

(2)每節(jié)的節(jié)標(biāo)題選用模板中的樣式所定義的“標(biāo)題2”，居左；或者手動(dòng)設(shè)置為：黑體，居左，四號(hào)，22磅行距。

(3)節(jié)中的一級(jí)標(biāo)題選用模板中的樣式所定義的“標(biāo)題3”，居左；或者手動(dòng)設(shè)置為：宋體，居左，小四，22磅行距。

正文各級(jí)標(biāo)題編號(hào)的示例如圖1.1所示。

圖1.1標(biāo)題編號(hào)的示例

1.7參考文獻(xiàn)

1.7.1標(biāo)題：“參考文獻(xiàn)”

標(biāo)題：“參考文獻(xiàn)”：黑體，居中，三號(hào)，參考文獻(xiàn)要求至少四篇以上。

1.7.2參考文獻(xiàn)說(shuō)明

參考文獻(xiàn)中所列的論著，應(yīng)按文稿中引用順序排列，其序號(hào)通常用方括號(hào)括起，并在文中引用處的右上角以方括號(hào)上標(biāo)形式注明所引用的文獻(xiàn)或資料的序號(hào)。例如：

“巴甫洛夫認(rèn)為[1]，條件反射……?！?/p>

“張山教授的實(shí)驗(yàn)結(jié)果如表3所示[2]，由此可得出……。”

1.7.3參考文獻(xiàn)示例

參考文獻(xiàn)字體要求：字體為五號(hào)，宋體。

期刊類(lèi)：

[序號(hào)]作者1，作者2，……作者n.文章名.期刊名（版本），出版年，卷次（期次）：頁(yè)次

例如：

[2]張萬(wàn)山，王小四.空氣質(zhì)量的研究.環(huán)境學(xué)報(bào)，2000，34(6):13-17.

圖書(shū)類(lèi)：

[序號(hào)]作者1，作者2，……作者n.書(shū)名.版本.出版地:出版社名，出版年.頁(yè)次

例如：

[4]張完善.有色金屬材料.第二版.大連：金屬工業(yè)出版社，1998.89-90.

會(huì)議論文集：

[序號(hào)]作者1，作者2，……作者n.論文集名.出版地：出版社名，出版年.頁(yè)次

例如：

[3]張完善，劉六，等.第五屆科學(xué)管理國(guó)際會(huì)議論文集.北京：管理工程出版社，2001.18-19.

報(bào)刊類(lèi)：

[序號(hào)]作者1，作者2，……作者n.文章名.報(bào)刊名，出版年月日，版面

例如：

[6]張完善，劉六.校園環(huán)境與學(xué)風(fēng)建設(shè).城市日?qǐng)?bào)，2002年3月5日，第2版.

網(wǎng)絡(luò)類(lèi)：

[序號(hào)]作者1，作者2，……作者n.文章名.網(wǎng)址，發(fā)表年月日

1.8其它

1.8.1量和單位的使用：

必須符合國(guó)家標(biāo)準(zhǔn)規(guī)定，不得使用已經(jīng)廢棄的單位（如，高斯（G和Gg）、畝、克分子濃度（M）、當(dāng)量濃度（N）等）。

量和單位不用中文名稱(chēng)，而用法定符號(hào)表示。如，不用6公斤，而用6kg；不用8分鐘，而用8min。

1.8.1圖表及公式的使用：

插圖寬度一般不超過(guò)10cm,圖的編號(hào)、圖名（小四，宋體）及圖的說(shuō)明置于圖的下方并居中。

坐標(biāo)圖中的物理量符號(hào)用斜體，單位符號(hào)用正體，坐標(biāo)標(biāo)值線朝里。標(biāo)值的數(shù)字盡量不超過(guò)3位數(shù)，或小數(shù)點(diǎn)以后不多于1個(gè)“0”。如用30km代替30000m；用5μg代替0.005mg等，并與正文一致。

表的編號(hào)、表名（小四，宋體）及說(shuō)明位于表的上方并居中,表內(nèi)的文字(五號(hào),宋體)。表要用WORD繪制，不要粘貼，表的大小以一頁(yè)為限，如果超限需要加續(xù)表。

公式要居中，公式的編號(hào)加圓括號(hào)，居行尾。圖、表及公式的編號(hào)分別按從前至后的順序編排。

例：由于一般的文獻(xiàn)資料中所給出的載荷和抗力的統(tǒng)計(jì)參數(shù)主要為變異系數(shù)，為便于討論，定義公式形式如下

其中，μR，μS分別為抗力和載荷效應(yīng)的均值，……。\

2畢業(yè)論文的寫(xiě)作規(guī)格

2.1畢業(yè)論文（設(shè)計(jì)）裝訂要求

畢業(yè)論文應(yīng)獨(dú)立裝訂成冊(cè)，其內(nèi)容一般包括：

1）封面（畢業(yè)論文題目、學(xué)生姓名、指導(dǎo)教師姓名等）

2）內(nèi)容摘要（約200字符）

3）論文目錄

4）引言

5）正文（論文正文或設(shè)計(jì)說(shuō)明書(shū)及圖紙等，正文字?jǐn)?shù)應(yīng)不少于1萬(wàn)字符）

6）列出參考文獻(xiàn)或資料

7）附錄或后記

2.2畢業(yè)論文（設(shè)計(jì)）內(nèi)容簡(jiǎn)述

1．畢業(yè)論文（或畢業(yè)設(shè)計(jì)說(shuō)明書(shū)）的封面，應(yīng)采用學(xué)院統(tǒng)一規(guī)定的畢業(yè)論文（設(shè)計(jì)）封面規(guī)范樣式。論文應(yīng)選用與論文封面規(guī)格相同的紙張（A4）打印。

2．內(nèi)容摘要是畢業(yè)論文（設(shè)計(jì)）的內(nèi)容不加注釋和評(píng)論的簡(jiǎn)短陳述，具有獨(dú)立性和自含性。包括：課題來(lái)源，主要設(shè)計(jì)，實(shí)驗(yàn)方法，本人主要完成的成果。它應(yīng)是約含200個(gè)字符的中文摘要。超級(jí)秘書(shū)網(wǎng)

3．引言，或稱(chēng)前言，主要闡述立題的背景與問(wèn)題的提出。諸如本課題所及的國(guó)內(nèi)外現(xiàn)狀、理論依據(jù)、研究的意義，并點(diǎn)出自己要研究的主題等。

4．畢業(yè)論文（或畢業(yè)設(shè)計(jì)說(shuō)明書(shū)）的正文是論文的主要部分，可根據(jù)需要下列幾個(gè)分標(biāo)題或小標(biāo)題，一般在最后應(yīng)有結(jié)論或結(jié)語(yǔ)。其正文字?jǐn)?shù)應(yīng)不少于1萬(wàn)個(gè)字符。

5．參考文獻(xiàn)或資料，在畢業(yè)論文或設(shè)計(jì)說(shuō)明書(shū)中被引用過(guò)的文獻(xiàn)或資料才可作為參考文獻(xiàn)或資料列出。如是圖書(shū)，則按文獻(xiàn)序號(hào)、作者姓名、書(shū)名、出版社、出版時(shí)間、頁(yè)次的順序列出；如是論文，則按文獻(xiàn)序號(hào)、作者、論文題目、期刊名、年份、刊號(hào)、頁(yè)次的順序列出。所引用的參考文獻(xiàn)或資料，一般應(yīng)為公開(kāi)出版物，但考慮學(xué)生畢業(yè)論文的具體情況，也可引用正式的會(huì)議資料、論文等。

6.附錄，方便他人閱讀所需的輔數(shù)學(xué)工具或表格；重復(fù)性數(shù)據(jù)和圖表；論文使用的主要符號(hào)的意義和單位；程序說(shuō)明和程序全文等。

參考文獻(xiàn)

篇2

課題意義：

游戲產(chǎn)業(yè)是文化產(chǎn)業(yè)中的重要領(lǐng)域。當(dāng)前，網(wǎng)絡(luò)游戲產(chǎn)業(yè)已經(jīng)成為備受各方關(guān)注的新興行業(yè)。據(jù)英國(guó)市調(diào)公司Juniper Research的最新一份調(diào)查報(bào)告指出，預(yù)計(jì)2011年全球游戲市場(chǎng)的整體產(chǎn)值會(huì)到達(dá)350億美金，而游戲產(chǎn)業(yè)也會(huì)成為全球最大的娛樂(lè)產(chǎn)業(yè)，重要性遠(yuǎn)遠(yuǎn)超過(guò)電影、音樂(lè)等產(chǎn)業(yè)。隨著互聯(lián)網(wǎng)在我國(guó)的普及，中國(guó)網(wǎng)民的快速增長(zhǎng)，網(wǎng)絡(luò)游戲在我國(guó)已經(jīng)逐步興起，并成為一個(gè)高利潤(rùn)、快速發(fā)展的產(chǎn)業(yè)領(lǐng)域。網(wǎng)絡(luò)游戲這個(gè)新興的游戲產(chǎn)業(yè)，作為網(wǎng)絡(luò)歷史上最成功的盈利模式之一，網(wǎng)絡(luò)游戲已帶動(dòng)信息業(yè)的新趨勢(shì)的形成，日益顯示出巨大的市場(chǎng)潛力。分析中國(guó)網(wǎng)絡(luò)游戲產(chǎn)業(yè)的現(xiàn)狀,以及相關(guān)信息業(yè)的新趨勢(shì),對(duì)于促進(jìn)中國(guó)網(wǎng)絡(luò)游戲產(chǎn)業(yè)的健康發(fā)展具有重要的現(xiàn)實(shí)意義?；仡櫤涂偨Y(jié)近五年來(lái)我國(guó)網(wǎng)絡(luò)游戲產(chǎn)業(yè)研究的現(xiàn)狀,分析存在的問(wèn)題和未來(lái)研究的趨勢(shì),有著十分重要的理論意義。

主要任務(wù)：

1. 收集有關(guān)網(wǎng)絡(luò)游戲的相關(guān)資料

2. 了解網(wǎng)絡(luò)游戲產(chǎn)業(yè)，以及游戲產(chǎn)業(yè)帶來(lái)的問(wèn)題

3. 分析我國(guó)成功的游戲產(chǎn)業(yè)的成功因素有哪些

4. 依據(jù)這些因素，提出如何邁向信息業(yè)的新趨勢(shì)

5. 新趨勢(shì)發(fā)展對(duì)策的思考

面臨問(wèn)題：

1. 對(duì)論文的題目?jī)?nèi)涵了解不夠深刻，很難找到論文的核心所在

2. 收集資料的范圍太窄，不能全面的對(duì)校園文化進(jìn)行深入的了解

3. 思路進(jìn)入了誤區(qū)，不能很好的打開(kāi)思路

4. 對(duì)論文的結(jié)構(gòu)框架不能很好的駕馭

5. 知識(shí)面不夠廣泛，使信息來(lái)源很有限

解決方法：

1. 找相關(guān)的書(shū)籍對(duì)題目的意義進(jìn)行研究，通過(guò)分析和研究找到論文的核心所在

2. 利用空閑的時(shí)間在圖書(shū)館多看看相關(guān)方面的書(shū)籍和學(xué)術(shù)論文，增強(qiáng)自己的理論知識(shí)

篇3

[關(guān)鍵詞]網(wǎng)絡(luò)經(jīng)濟(jì)會(huì)計(jì)時(shí)空觀會(huì)計(jì)假設(shè)缺陷會(huì)計(jì)系統(tǒng)變化

在我們跨入21世紀(jì)之際，由現(xiàn)代信息技術(shù)，特別是網(wǎng)絡(luò)技術(shù)引發(fā)的全球信息化浪潮沖擊著傳統(tǒng)社會(huì)生活的每一個(gè)角落，網(wǎng)絡(luò)化、數(shù)據(jù)化、知識(shí)化已成為時(shí)代的主旋律。網(wǎng)絡(luò)時(shí)代改變了整個(gè)社會(huì)經(jīng)濟(jì)的生產(chǎn)結(jié)構(gòu)和勞動(dòng)結(jié)構(gòu)，打破了傳統(tǒng)的企業(yè)管理模式和會(huì)計(jì)模式，由此，也動(dòng)搖了傳統(tǒng)會(huì)計(jì)理論的框架，其中，首當(dāng)其沖的是改變了會(huì)計(jì)的時(shí)空觀。

一、網(wǎng)絡(luò)經(jīng)濟(jì)與會(huì)計(jì)

現(xiàn)代社會(huì)經(jīng)歷的信息革命是人類(lèi)歷史上文明發(fā)展的嶄新階段。隨著20世紀(jì)40年代末信息論、系統(tǒng)論、控制論的產(chǎn)生，經(jīng)典理論中關(guān)于宇宙\"實(shí)體\"和能量要素的觀念被物質(zhì)、能、信息三要素理論所取代。從信息角度對(duì)事物客體加以新的描述，已成為現(xiàn)代人的認(rèn)識(shí)和思維方式。[1]目前，微電子技術(shù)、現(xiàn)代通訊技術(shù)、生物工程、人工智能、CI設(shè)計(jì)等知識(shí)密集型產(chǎn)業(yè)的迅速倔起，形成了繼第一產(chǎn)業(yè)(農(nóng)業(yè))、第二產(chǎn)業(yè)(工業(yè))、第三產(chǎn)業(yè)(商業(yè))之后的第四產(chǎn)業(yè)，從而將人類(lèi)社會(huì)從\"工業(yè)文明\"推進(jìn)到\"信息文明\"。在現(xiàn)代信息技術(shù)的催化下，全球的網(wǎng)絡(luò)經(jīng)濟(jì)已具雛形，網(wǎng)絡(luò)己不僅僅是信息傳遞的媒介，更為企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)提供了新的場(chǎng)所，開(kāi)創(chuàng)出一些全新的經(jīng)濟(jì)組織(如虛擬企業(yè))和經(jīng)營(yíng)方式(如電子商務(wù))。因特網(wǎng)給世界經(jīng)濟(jì)上足了發(fā)條:以往建立一個(gè)公司直到其上市，通常需要幾年甚至十幾年時(shí)間，可是今天的網(wǎng)絡(luò)公司，從幾個(gè)人的小作坊搖身一變成為幾億美元的上市公司，只需十個(gè)月;電子計(jì)算機(jī)從50年代開(kāi)始發(fā)展，40多年間，從286到386……到奔騰，芯片的發(fā)展速度呈現(xiàn)出每18個(gè)月翻一番，同時(shí)保持成本基本不變的趨勢(shì)，這就是著名的\"摩爾定律\"。因特網(wǎng)驅(qū)趕著IT業(yè)一路狂奔，加緊工作，不斷創(chuàng)新，因?yàn)?8個(gè)月后\"不成功便成仁\"?？梢哉f(shuō)，因特網(wǎng)己滲透到整個(gè)世界的每一角落，正深刻改變著經(jīng)濟(jì)社會(huì)的\"游戲規(guī)則\"。[2]

會(huì)計(jì)是社會(huì)生產(chǎn)力發(fā)展的產(chǎn)物，\"經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要\"。會(huì)計(jì)作為社會(huì)經(jīng)濟(jì)計(jì)量的支柱，從內(nèi)容到形式總是體現(xiàn)著各個(gè)時(shí)代經(jīng)濟(jì)發(fā)展的主要風(fēng)貌，它的不斷發(fā)展標(biāo)志著社會(huì)文明和經(jīng)濟(jì)管理的進(jìn)步。就信息文明對(duì)會(huì)計(jì)學(xué)科的影響而言，它便會(huì)計(jì)發(fā)展史經(jīng)歷了由會(huì)計(jì)電算化到會(huì)計(jì)信息化兩次重大變革。

會(huì)計(jì)電算化是以電子計(jì)算機(jī)替代人工記賬、算賬、報(bào)賬的過(guò)程，它的出現(xiàn)是會(huì)計(jì)技術(shù)手段上的一次\"革命\"。會(huì)計(jì)電算化的到來(lái)，把廣大會(huì)計(jì)工作人員從那種日夜埋頭于抄寫(xiě)、計(jì)算、整理、匯總、核對(duì)等繁重的手工作業(yè)中解放出來(lái)，使他們得以騰出精力，逐漸由\"核算型\"轉(zhuǎn)向\"管理型\"，從而提高了會(huì)計(jì)工作的效率，促進(jìn)了會(huì)計(jì)工作的規(guī)范化，為整個(gè)管理規(guī)則的信息化和現(xiàn)代化奠定了基礎(chǔ)。值得注意的是，盡管手工會(huì)計(jì)系統(tǒng)的紙張、筆墨、算盤(pán)己被電子計(jì)算機(jī)所替代，但會(huì)計(jì)規(guī)則(如會(huì)計(jì)假設(shè)、會(huì)計(jì)原則)并沒(méi)有因使用計(jì)算機(jī)而改變。因此，有人將此時(shí)的電算化會(huì)計(jì)系統(tǒng)稱(chēng)之為\"手工會(huì)計(jì)系統(tǒng)的仿真\"。[3]

近期來(lái)，現(xiàn)代信息技術(shù)、尤其是網(wǎng)絡(luò)技術(shù)在會(huì)計(jì)領(lǐng)域的應(yīng)用和發(fā)展，預(yù)示著會(huì)計(jì)技術(shù)手段由會(huì)計(jì)電算化進(jìn)一步跨越到會(huì)計(jì)信息化階段。會(huì)計(jì)信息化的目標(biāo)是通過(guò)將會(huì)計(jì)與現(xiàn)代信息技術(shù)(主要是網(wǎng)絡(luò)技術(shù))的有機(jī)結(jié)合，對(duì)會(huì)計(jì)基本理論與方法、會(huì)計(jì)實(shí)務(wù)工作、會(huì)計(jì)教育等多方面均進(jìn)行全面發(fā)展，進(jìn)而據(jù)以建立滿足現(xiàn)代企業(yè)管理要求的會(huì)計(jì)信息系統(tǒng)。因此，會(huì)計(jì)信息化的本質(zhì)是會(huì)計(jì)與現(xiàn)代信息技術(shù)相融合的一個(gè)發(fā)展過(guò)程。作為會(huì)計(jì)發(fā)展史上的又一個(gè)里程碑，會(huì)計(jì)信息化是一次\"質(zhì)\"的飛躍，其意義在于:它不再是會(huì)計(jì)技術(shù)手段的簡(jiǎn)單替代，或電子計(jì)算機(jī)的延伸，而是由此引發(fā)的對(duì)現(xiàn)行會(huì)計(jì)規(guī)則的挑戰(zhàn)，以及對(duì)傳統(tǒng)會(huì)計(jì)理論與方法的整合。對(duì)此，一些有識(shí)之士，適時(shí)提出\"網(wǎng)絡(luò)財(cái)務(wù)\"[4]或《網(wǎng)絡(luò)會(huì)計(jì)\"的全新概念。

二、從網(wǎng)絡(luò)經(jīng)濟(jì)角度重新審視會(huì)計(jì)的時(shí)空觀

康德哲學(xué)認(rèn)為，宇宙本體之下，最基本的范疇是時(shí)間和空間。經(jīng)濟(jì)學(xué)意義上的時(shí)空觀意味著滿足人類(lèi)需求的衡量:農(nóng)業(yè)文明，產(chǎn)品生產(chǎn)者就是自身產(chǎn)品的需求者，沒(méi)有商品交換，沒(méi)有產(chǎn)品的社會(huì)性，不需要也不可能跨越時(shí)間和空間去滿足他人需要;工業(yè)文明，產(chǎn)品變成商品，擴(kuò)大了人們的經(jīng)濟(jì)交往范圍。商品生產(chǎn)者投人資本進(jìn)行商品生產(chǎn)，資本是一種時(shí)間的等待，就是犧牲當(dāng)前的消費(fèi)，投資于長(zhǎng)遠(yuǎn)的利益。此外，為實(shí)現(xiàn)商品價(jià)值，需要通過(guò)動(dòng)力型的生產(chǎn)力，也就是蒸汽機(jī)來(lái)跨越商品生產(chǎn)者與商品消費(fèi)者之間的空間距離;信息文明，由于因特網(wǎng)，世界變成了一個(gè)地球村，此刻，時(shí)間和空間的距離又變小了。只要在線，發(fā)個(gè)E@M隊(duì)IL，瞬間即可溝通信息，與地球另一邊的企業(yè)距離變得很近。如不上網(wǎng)，與隔壁企業(yè)的距離卻很遠(yuǎn)，這完全是另外一種意義上的時(shí)空概念。因特網(wǎng)的本質(zhì)就在于使時(shí)間和空間的距離為零，或近似于零，也就是便距離帶來(lái)的磨擦系數(shù)降低，減少科斯所說(shuō)的交易成本，加速度地實(shí)現(xiàn)商品流通。[5]目前，隨著信息文明的到來(lái)，會(huì)計(jì)所面臨的社會(huì)環(huán)境和經(jīng)濟(jì)環(huán)境與工業(yè)時(shí)代相比，發(fā)生了巨大變化。但現(xiàn)行的會(huì)計(jì)理論與方法仍局限于工業(yè)文明的層次，這種過(guò)時(shí)的思維模式如同機(jī)器上的固定齒輪，僵化呆板而又缺乏大局觀。如果從網(wǎng)絡(luò)經(jīng)濟(jì)的角度重新審視，展示在我們面前的將是一片會(huì)計(jì)時(shí)空的新視野。

(一)網(wǎng)絡(luò)會(huì)計(jì)的空間觀對(duì)會(huì)計(jì)主體假設(shè)的影響

空間，是指運(yùn)動(dòng)著的物質(zhì)的伸張性和廣延性，一定的空間范圍對(duì)物質(zhì)運(yùn)動(dòng)的發(fā)展有制約和影響作用。傳統(tǒng)會(huì)計(jì)的主體假設(shè)從空間上限定了會(huì)計(jì)工作的具體范圍，在這一假設(shè)基礎(chǔ)上，資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用、利潤(rùn)等基本要素才有空間的歸屬。[6]在網(wǎng)絡(luò)經(jīng)濟(jì)時(shí)代，企業(yè)作為會(huì)計(jì)主體，其外延不斷變化，至少表現(xiàn)在兩個(gè)方面:

1．模糊性。例如，已構(gòu)成母、子公司關(guān)系的企業(yè)集團(tuán)出現(xiàn)后，會(huì)計(jì)為之服務(wù)的主體已具有雙重性;再如，基于網(wǎng)絡(luò)的一種臨時(shí)性結(jié)盟組織(VIRTUALFIRMS虛擬公司)已不同于傳統(tǒng)意義上的企業(yè)組織，它借助于計(jì)算機(jī)網(wǎng)絡(luò)根據(jù)工作任務(wù)或市場(chǎng)變化的需要，可以迅速地進(jìn)行分合、重組，即其\"主體\"可能時(shí)而膨脹、時(shí)而縮小、甚至解散;[7]以及近期出現(xiàn)并快速發(fā)展的基金項(xiàng)目。如此，便會(huì)計(jì)核算的空間范圍處于一種模糊狀況。對(duì)于會(huì)計(jì)主體的這種模糊性，需要重新認(rèn)識(shí)和拓展會(huì)計(jì)主體假設(shè)的空間界限。

2．整合性。隨著全球經(jīng)濟(jì)一體化和國(guó)際資木流動(dòng)的加劇，企業(yè)間不斷進(jìn)行分化、重組、兼并，跨地區(qū)、跨行業(yè)、強(qiáng)弱聯(lián)合、強(qiáng)強(qiáng)聯(lián)合，成立企業(yè)集團(tuán)，乃至跨國(guó)集團(tuán)公司，會(huì)計(jì)主體呈不斷整合之勢(shì)。以往由于受傳統(tǒng)方式的空間局限，集團(tuán)型企業(yè)(總公司)對(duì)異地機(jī)構(gòu)(子公司、分公司)的會(huì)計(jì)核算和財(cái)務(wù)管理，在技術(shù)難度和管理成本上都是高昂的。因而，在一定程度上，制約了資本的流動(dòng)和企業(yè)的整合?；诨ヂ?lián)網(wǎng)的會(huì)計(jì)系統(tǒng)突破了這一空間局限，無(wú)需遠(yuǎn)行，通過(guò)遠(yuǎn)程報(bào)表、遠(yuǎn)程監(jiān)控，使物理距離變成鼠標(biāo)距離，使其管理能力能夠輕易地延伸到全球的任何一個(gè)結(jié)點(diǎn)。從而，也使得\"大企業(yè)變小\"、\"復(fù)雜機(jī)構(gòu)變得簡(jiǎn)單明了\"。從這個(gè)意義上來(lái)說(shuō)，又縮小了會(huì)計(jì)為之服務(wù)的空間范圍。

(二)網(wǎng)絡(luò)會(huì)計(jì)的時(shí)間觀對(duì)持續(xù)經(jīng)營(yíng)、會(huì)計(jì)分期假設(shè)的影響

時(shí)間，是指事物運(yùn)動(dòng)的持續(xù)性和順序性，是運(yùn)動(dòng)著的物質(zhì)存在的形式。時(shí)間是無(wú)限的，但具體事物運(yùn)動(dòng)的時(shí)間是有限的，它是一種不可再生的資源。持續(xù)經(jīng)營(yíng)假設(shè)和會(huì)計(jì)分期假設(shè)確立了會(huì)計(jì)工作的時(shí)間范疇，前者設(shè)定會(huì)計(jì)主體是一個(gè)\"健康肌體\"，后者的設(shè)定是為了便于對(duì)會(huì)計(jì)主體\"健康狀況\"的定期診斷。網(wǎng)絡(luò)會(huì)計(jì)對(duì)持續(xù)經(jīng)營(yíng)、會(huì)計(jì)分期假設(shè)的突破表現(xiàn)在:

1．即時(shí)性。持續(xù)經(jīng)營(yíng)假設(shè)設(shè)定了企業(yè)在未來(lái)的一定期間內(nèi)不會(huì)發(fā)生解體清算的前提條件，這是進(jìn)行資產(chǎn)計(jì)價(jià)和收入配比、費(fèi)用分配的基礎(chǔ)。但現(xiàn)代經(jīng)濟(jì)中的不確定因素不斷增加，隨時(shí)都可能導(dǎo)致企業(yè)解體，比如，按照\(chéng)"摩爾定律\"IT業(yè)企業(yè)的生命周朔只有18個(gè)月;而短期的基金項(xiàng)目、網(wǎng)絡(luò)會(huì)計(jì)的虛擬公司是一種臨時(shí)性組織，從事的多是一次易，完成后即告解散，生命周期極短，顯示出即合即分的\"即時(shí)性\"特征。因此而引發(fā)對(duì)持續(xù)經(jīng)營(yíng)假設(shè)的否定，縮短了會(huì)計(jì)的時(shí)間界限。

2．實(shí)時(shí)性。會(huì)計(jì)分期假設(shè)為定期報(bào)告企業(yè)財(cái)務(wù)狀況，確定經(jīng)營(yíng)損益提供了前提，同時(shí)，它也是權(quán)責(zé)發(fā)生制、會(huì)計(jì)要素確認(rèn)與計(jì)量的依據(jù)。在網(wǎng)絡(luò)環(huán)境下，計(jì)算機(jī)強(qiáng)大的運(yùn)算和傳輸功能，使手工處理信息高成本的障礙被掃除。如果說(shuō)PC時(shí)代的會(huì)計(jì)系統(tǒng)主要解決工作量問(wèn)題，那么網(wǎng)絡(luò)會(huì)計(jì)將在此基礎(chǔ)上重點(diǎn)突破速度問(wèn)題。時(shí)間上便會(huì)計(jì)核算從事后達(dá)到實(shí)時(shí)，財(cái)務(wù)管理從靜態(tài)走向動(dòng)態(tài)，只要需要，無(wú)需顧及和等待會(huì)計(jì)期末，擊點(diǎn)鼠標(biāo)即可生成所需的會(huì)計(jì)信息，豐富了會(huì)計(jì)信息的內(nèi)容，提高了信息的質(zhì)量和價(jià)值。由此，可以滿足期貨業(yè)務(wù)、衍生金融工具的特殊需求，滿足廣大投資者(股民)的投資需求，去年11月，國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)就了\"因特網(wǎng)上的會(huì)計(jì)報(bào)告\"的文件。網(wǎng)絡(luò)會(huì)計(jì)的實(shí)時(shí)性便會(huì)計(jì)分期假設(shè)消除了時(shí)間的斷點(diǎn)。

三、穿越網(wǎng)絡(luò)時(shí)空隧道的會(huì)計(jì)反思

會(huì)計(jì)的時(shí)空觀是構(gòu)架會(huì)計(jì)理論與方法的哲學(xué)。網(wǎng)絡(luò)環(huán)境下，它的重大改變必將引起會(huì)計(jì)系統(tǒng)的一系列變化:

l．集成化。會(huì)計(jì)信息是對(duì)企業(yè)經(jīng)濟(jì)活動(dòng)的反映，其數(shù)據(jù)源于業(yè)務(wù)部門(mén)(如，人、財(cái)、物、供、產(chǎn)、銷(xiāo))?；诨ヂ?lián)網(wǎng)的企業(yè)管理信息系統(tǒng)，將企業(yè)整個(gè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的每個(gè)信息采集點(diǎn)都納入企業(yè)信息網(wǎng)之中，大量的數(shù)據(jù)通過(guò)網(wǎng)絡(luò)從企業(yè)各個(gè)管理子系統(tǒng)(如生產(chǎn)管理系統(tǒng)、庫(kù)存管理系統(tǒng)、人事管理系統(tǒng))直接采集，并通過(guò)公共接口，與有關(guān)外部系統(tǒng)(如銀行、稅務(wù)、經(jīng)銷(xiāo)商等)相聯(lián)結(jié)，便會(huì)計(jì)系統(tǒng)不再是信息的\"孤島\"，絕大部分的業(yè)務(wù)信息能夠?qū)崟r(shí)轉(zhuǎn)化，直接生成會(huì)計(jì)信息，會(huì)計(jì)數(shù)據(jù)處理呈集成化之勢(shì)。

2．簡(jiǎn)捷化。由于電子計(jì)算機(jī)具有強(qiáng)大的運(yùn)算功能，系統(tǒng)由計(jì)算機(jī)來(lái)執(zhí)行從會(huì)計(jì)憑證到財(cái)務(wù)報(bào)告全過(guò)程的信息處理，人工干預(yù)大大減少，客觀上消除了手工方式下信息處理過(guò)程的諸多技術(shù)環(huán)節(jié)，如平行登記、錯(cuò)帳更正、過(guò)帳、結(jié)帳、對(duì)帳、試算平衡等。[8]再者，計(jì)算機(jī)又承擔(dān)起存貨計(jì)價(jià)、成本計(jì)算和計(jì)提折舊等繁雜的核算工作。因此，相對(duì)于手工會(huì)計(jì)而言，會(huì)計(jì)電算化的技術(shù)性及其復(fù)雜程度也大幅度降低，傳統(tǒng)的手工會(huì)計(jì)處理將逐漸退出歷史舞臺(tái)。

3．多元化。即:(1)收集與提供信息多元化。在經(jīng)濟(jì)社會(huì)一體化、數(shù)字化、網(wǎng)絡(luò)化的基礎(chǔ)上，會(huì)計(jì)系統(tǒng)通過(guò)對(duì)企業(yè)內(nèi)外各個(gè)機(jī)構(gòu)、部門(mén)的信息接口轉(zhuǎn)換、接收貨幣形態(tài)的信息，同時(shí)亦可接收非貨幣形態(tài)的相關(guān)信息，其信息渠道更加寬敞;隨著多媒體技術(shù)的采用，電算系統(tǒng)除了提供數(shù)字化信息，也可提供圖形化信息(如財(cái)務(wù)分析、預(yù)測(cè)的直方圖、折線圖)以及語(yǔ)音化信息(如有聲財(cái)務(wù)分析報(bào)告);(2)處理信息方法多元化。電算化條件下，會(huì)計(jì)系統(tǒng)在主體認(rèn)定的計(jì)算方法(如固定資產(chǎn)折舊的直線法)的同時(shí)，如果需要亦可選用其他備選方法(如雙倍余額遞減法、年數(shù)總和法)進(jìn)行計(jì)算，比較差異。為加強(qiáng)管理與考核，甚至可以啟用手工方式下所不得不放棄的核算方法，例如，零售企業(yè)的\"售價(jià)數(shù)量金額核算法\"、工業(yè)企業(yè)的\"作業(yè)成本法\"等全新的核算方法;此外，由于系統(tǒng)可以接收(或調(diào)用)大量非貨幣形態(tài)的相關(guān)信息，便于系統(tǒng)運(yùn)用有關(guān)數(shù)學(xué)模型，進(jìn)行財(cái)務(wù)分析、預(yù)測(cè)和決策;(3)提供信息空間多元化。借助于信息處理方法多元化的結(jié)果，會(huì)計(jì)系統(tǒng)提供信息的空間非常廣闊，根據(jù)需要，有貨幣形態(tài)的信息，亦有非貨幣形態(tài)的相關(guān)信息(如職工的招聘與下崗、社會(huì)公益事項(xiàng))，既有歷史信息(歷史成本)，也有現(xiàn)在信息(重置成本、公允價(jià)值)和未來(lái)信息(預(yù)定成本、目標(biāo)利潤(rùn))，最終的會(huì)計(jì)信息將擺脫現(xiàn)有模式，能夠滿足不同用戶的個(gè)性需要，用戶可以通過(guò)\"菜單\"或\"會(huì)計(jì)頻道\"，[9]選擇搭配會(huì)計(jì)信息的\"套餐\"或\"節(jié)目\"。

4．電子化。我國(guó)會(huì)計(jì)電算化的初級(jí)階段便會(huì)計(jì)手段由算盤(pán)到鍵盤(pán)，從賬本到磁盤(pán)。而網(wǎng)絡(luò)會(huì)計(jì)將便會(huì)計(jì)介質(zhì)繼續(xù)變化，迅速走向電子化，如各種發(fā)票、結(jié)算單據(jù)均以電子化的形式出現(xiàn)，會(huì)計(jì)數(shù)據(jù)流動(dòng)過(guò)程中的簽字蓋章等傳統(tǒng)確認(rèn)手段失去意義。此外，隨著電子商務(wù)的興起，貨幣的\"質(zhì)地\"也將變化，不再是原來(lái)的紙幣或硬幣。網(wǎng)絡(luò)會(huì)計(jì)環(huán)境是一個(gè)集供應(yīng)商、生產(chǎn)商、經(jīng)銷(xiāo)商、用戶、銀行等機(jī)構(gòu)為一體的網(wǎng)絡(luò)體系，巴不存在貨款的直接交易，而代之以電子貨幣進(jìn)行網(wǎng)上結(jié)算。計(jì)算機(jī)信息處理的集中性、自動(dòng)性，使傳統(tǒng)職權(quán)分割的控制作用近于消失，信息載體的改變及其共享程度的提高，又使手工系統(tǒng)以記賬規(guī)則為核心的控制體系失效。[10]對(duì)此，現(xiàn)代信息技術(shù)給企業(yè)的內(nèi)部控制賦予了新的內(nèi)涵:如口令控制、數(shù)據(jù)加密、職能權(quán)限管理、訪問(wèn)時(shí)間權(quán)限管理、操作日志管理等。

5．開(kāi)放化。基于互聯(lián)網(wǎng)的會(huì)計(jì)系統(tǒng)，大量的數(shù)據(jù)通過(guò)網(wǎng)絡(luò)是從企業(yè)內(nèi)外有關(guān)系統(tǒng)(如證監(jiān)會(huì)、銀行、企業(yè)的生產(chǎn)部廣]、人事部門(mén)等)直接采集。特別是企業(yè)外部的各個(gè)機(jī)構(gòu)、部門(mén)(如會(huì)計(jì)師事務(wù)所、財(cái)政、審計(jì)、稅務(wù)、銀行、證券監(jiān)管、保險(xiǎn)監(jiān)管等)可根據(jù)授權(quán)，在線訪問(wèn)，通過(guò)Intemet進(jìn)入企業(yè)內(nèi)部，直接調(diào)閱會(huì)計(jì)信息。瞬間溝通便會(huì)計(jì)信息系統(tǒng)由封閉走向開(kāi)放，由數(shù)據(jù)的微觀處理逐步登上宏觀數(shù)據(jù)運(yùn)作的殿堂。對(duì)此，企業(yè)會(huì)計(jì)信息系統(tǒng)必須注意系統(tǒng)的安全性，加強(qiáng)回叫設(shè)備(C/L「一BM旺DEVIC磅)以及防火墻(FI旺WML)等技術(shù)，防止網(wǎng)上泄密和惡意攻擊。[11]會(huì)計(jì)信息透明度的增強(qiáng)，有效地避免會(huì)計(jì)處理的\"黑箱\"操作，有利于對(duì)企業(yè)會(huì)計(jì)信息系統(tǒng)的社會(huì)監(jiān)督和政府監(jiān)督。

6．智能化。電算化會(huì)計(jì)系統(tǒng)可以理解為一個(gè)由人、電子計(jì)算機(jī)系統(tǒng)、網(wǎng)絡(luò)系統(tǒng)、數(shù)據(jù)及程序等有機(jī)結(jié)合的應(yīng)用系統(tǒng)。它不僅具有核算功能，而且更具控制功能和管理功能，因此，它離不開(kāi)與人的相互作用，尤其是預(yù)測(cè)與輔助決策的功能必須在管理人員的參與下才能完成。所以，會(huì)計(jì)信息化不再是一個(gè)簡(jiǎn)單的模擬手工方式的\"仿真型\"或\"傻瓜型\"系統(tǒng)，而是一個(gè)人機(jī)交互作用的\"智能型\"系統(tǒng)。目前，隨著我國(guó)經(jīng)濟(jì)體制改革的深化，面對(duì)已經(jīng)來(lái)臨的全球化知識(shí)經(jīng)濟(jì)的浪潮，會(huì)計(jì)工作加快了由核算型向管理型的重心轉(zhuǎn)移。由此，要求會(huì)計(jì)系統(tǒng)必須放大功能，而網(wǎng)絡(luò)會(huì)計(jì)所表現(xiàn)出來(lái)的集成性、簡(jiǎn)捷性、開(kāi)放性、多元性、實(shí)時(shí)性等技術(shù)特征，為此提供了堅(jiān)實(shí)的技術(shù)基礎(chǔ)。并且，在這種戰(zhàn)略性轉(zhuǎn)移的過(guò)程中又不斷推陳出新，例如，建立以會(huì)計(jì)為核心的\"企業(yè)管理信息系統(tǒng)(EIP)\"[lz]、\"智能型會(huì)計(jì)專(zhuān)家系統(tǒng)\"等，從而，又推動(dòng)會(huì)計(jì)職能向更深的層次延伸。

綜上所述，在網(wǎng)絡(luò)經(jīng)濟(jì)環(huán)境下，會(huì)計(jì)系統(tǒng)以計(jì)算機(jī)、網(wǎng)絡(luò)技術(shù)等新型的信息處理工具置換了傳統(tǒng)的紙張、筆墨和算盤(pán)。而這種置換不僅僅是簡(jiǎn)單的工具改變，也不再是手工會(huì)計(jì)的簡(jiǎn)單模擬，更重要的是它所帶來(lái)的對(duì)傳統(tǒng)會(huì)計(jì)理念、理論與方法前所未有的、強(qiáng)烈的沖擊與反思，如果我們能夠認(rèn)識(shí)到這一點(diǎn)，充分發(fā)揮現(xiàn)代信息技術(shù)的潛能，將會(huì)引發(fā)又一場(chǎng)會(huì)計(jì)發(fā)展史上的大革命。

主要參考文獻(xiàn):

1(美)A沃爾勃特·信息經(jīng)濟(jì)學(xué)·吉林:吉林大學(xué)出版社·1992

2石子強(qiáng)·改變游戲規(guī)則·北京晚報(bào)，北京:北京晚報(bào)社，2000年2月15日

3薛云奎·電算化會(huì)計(jì)的局限:仿真手工·財(cái)會(huì)世界，北京:中國(guó)財(cái)經(jīng)報(bào)社，2000年2月24日

4王文京、胡迸平·網(wǎng)絡(luò)財(cái)務(wù)時(shí)代撲面而來(lái)·會(huì)計(jì)研究，1999;10:37一41

5奇平;無(wú)需遠(yuǎn)行，無(wú)需久等·南方周末，廣東:南方周末報(bào)社，1999年11月5日

6王世定·論會(huì)計(jì)假設(shè)·見(jiàn):中國(guó)會(huì)計(jì)學(xué)會(huì)，1994年會(huì)計(jì)學(xué)論文選，北京:中國(guó)財(cái)經(jīng)出版社，1996:157一169

7雷光勇、黃斌·試論網(wǎng)絡(luò)公司及其對(duì)財(cái)務(wù)會(huì)計(jì)的影響·會(huì)計(jì)研究，1999;1:24一27

8劉志濤·會(huì)計(jì)電算化對(duì)會(huì)計(jì)理論和實(shí)務(wù)發(fā)展影響的研究·見(jiàn):中國(guó)會(huì)計(jì)學(xué)會(huì)，中國(guó)會(huì)計(jì)學(xué)會(huì)重點(diǎn)科研課題文集，北京:中國(guó)財(cái)經(jīng)出版社，1998:33一48

9薛云奎·管理集成與會(huì)計(jì)頻道·會(huì)計(jì)研究，1999;11:30一36

篇4

教育部辦公廳在關(guān)于加強(qiáng)普通高等學(xué)校畢業(yè)論文（設(shè)計(jì)）工作的通知（教高廳［2004］14號(hào)）中明確要求，必須加強(qiáng)普通高等學(xué)校畢業(yè)論文（設(shè)計(jì)）工作，充分認(rèn)識(shí)畢業(yè)論文（設(shè)計(jì)）環(huán)節(jié)的重要意義。隨著社會(huì)經(jīng)濟(jì)多元化發(fā)展，人才市場(chǎng)的不同需求和大學(xué)生就業(yè)的嚴(yán)重局勢(shì)，許多高等學(xué)校適時(shí)調(diào)整專(zhuān)業(yè)結(jié)構(gòu)和培養(yǎng)模式，使得大學(xué)生擇業(yè)觀念現(xiàn)實(shí)化，人才流向多樣化。例如一些高師院校的畢業(yè)生擇業(yè)思路初步形成了四個(gè)流向：考研深造型、應(yīng)用技術(shù)型、中學(xué)任教型和改行跳槽型。不同的趨向和追求，使得畢業(yè)生對(duì)自己的素質(zhì)、功底和廣泛的適應(yīng)性有了更為清醒的認(rèn)識(shí)與感悟，進(jìn)而渴望在校期間能夠通過(guò)某一特定方式例如撰寫(xiě)畢業(yè)論文來(lái)凝練競(jìng)爭(zhēng)優(yōu)勢(shì)，提升創(chuàng)業(yè)才干，把自己打造得更為“牛氣”一些，業(yè)已成為眾多畢業(yè)生的共鳴心聲。這意味著畢業(yè)論文（設(shè)計(jì)）工作面臨著挑戰(zhàn)與壓力，既被寄予了厚望又被賦予了重任，所以畢業(yè)論文（設(shè)計(jì)）必須彰顯鮮明特色和蘊(yùn)蓄深厚內(nèi)涵。顯而易見(jiàn)，畢業(yè)論文（設(shè)計(jì)）的撰寫(xiě)過(guò)程和論文質(zhì)量，對(duì)他們未來(lái)的就業(yè)與發(fā)展將會(huì)產(chǎn)生非常深遠(yuǎn)（有時(shí)候甚至是決定性）的影響。如何才能把畢業(yè)論文（設(shè)計(jì)）的完成過(guò)程變成培養(yǎng)學(xué)生成熟與成才的過(guò)程呢？為此，我們提出了“構(gòu)建以現(xiàn)代化網(wǎng)絡(luò)為載體的畢業(yè)論文（設(shè)計(jì)）平臺(tái)，用以培養(yǎng)不同流向人才的自適應(yīng)能力、創(chuàng)新能力和持續(xù)發(fā)展能力”的研究課題，并就此進(jìn)行了有益的研究與探索。

一、目前畢業(yè)論文（設(shè)計(jì)）中存在的主要問(wèn)題及原因分析

1.目前畢業(yè)論文（設(shè)計(jì)）中存在的主要問(wèn)題

（1）選題不當(dāng)。選題不當(dāng)甚至是不會(huì)選題。相當(dāng)一部分畢業(yè)論文選題缺乏前沿性、價(jià)值性和可行性。有些論文的選題過(guò)大，沒(méi)有實(shí)現(xiàn)的可能性；有些論文選題過(guò)窄，沒(méi)有理論價(jià)值和應(yīng)用前景。

（2）內(nèi)容平淡。論文內(nèi)容平淡一般，多是羅列別家之說(shuō)，缺乏自己的創(chuàng)新點(diǎn)。

（3）論證不嚴(yán)密。有些畢業(yè)論文觀點(diǎn)模糊，而且在提出問(wèn)題、分析問(wèn)題和解決問(wèn)題這一研究過(guò)程中沒(méi)有邏輯分析、歸納與綜合，沒(méi)有給出合理的解釋。

（4）不會(huì)使用參考文獻(xiàn)。有的學(xué)生熱衷于寫(xiě)綜述，但卻不會(huì)使用參考文獻(xiàn)，即使引用也多是較為陳舊的專(zhuān)著和材料，未能反映出本領(lǐng)域國(guó)內(nèi)外最新研究成果和最新發(fā)展趨勢(shì)。

（5）格式不規(guī)范。許多學(xué)生不遵守論文用紙格式、字體、摘要、關(guān)鍵詞、各級(jí)標(biāo)題編號(hào)等要求，不重視前言、附錄及結(jié)尾部分等整體結(jié)構(gòu)，嚴(yán)重影響論文質(zhì)量。

2.畢業(yè)論文（設(shè)計(jì)）質(zhì)量不高的原因分析

（1）目的不明確。為什么要寫(xiě)畢業(yè)論文，畢業(yè)論文與學(xué)業(yè)水平和學(xué)位證書(shū)之間有何關(guān)系，畢業(yè)論文與自己的未來(lái)發(fā)展之間有何聯(lián)系，在部分學(xué)生心目中并不清楚，因而重視程度不夠。

（2）論文選題較晚。畢業(yè)論文（設(shè)計(jì)）工作部署較晚，很多部門(mén)都是在第8學(xué)期開(kāi)學(xué)才進(jìn)行安排，頻繁的任務(wù)加上沉重的就業(yè)壓力與考研復(fù)試，使學(xué)生沒(méi)有良好的心態(tài)、充分的時(shí)間和充沛的精力撰寫(xiě)畢業(yè)論文。

（3）導(dǎo)師指導(dǎo)不力。導(dǎo)師教學(xué)、科研任務(wù)繁重，難得與學(xué)生見(jiàn)幾次面，師生之間無(wú)法進(jìn)行有效的學(xué)術(shù)交流。無(wú)論是對(duì)學(xué)生論文選題方向的把握、選題價(jià)值的審查，還是科學(xué)實(shí)驗(yàn)研究和畢業(yè)論文寫(xiě)作過(guò)程，導(dǎo)師只能疲于應(yīng)付。

（4）圖書(shū)館、資料室的文獻(xiàn)信息資源沒(méi)有充分利用。文獻(xiàn)檢索與應(yīng)用能力是學(xué)生寫(xiě)好畢業(yè)論文的前提和基礎(chǔ)。一些學(xué)生信息素質(zhì)不高，沒(méi)有掌握基本的文獻(xiàn)檢索方法。有些學(xué)生的網(wǎng)絡(luò)檢索方法比較單一、低級(jí)，在茫茫的信息海洋中無(wú)從下手，瀏覽時(shí)間不少但獲取的信息有限。

二、畢業(yè)論文（設(shè)計(jì)）網(wǎng)絡(luò)平臺(tái)的模塊化構(gòu)成及其功能

1.網(wǎng)絡(luò)平臺(tái)的概念

網(wǎng)絡(luò)平臺(tái)，又稱(chēng)網(wǎng)絡(luò)支持平臺(tái)，既包括承載網(wǎng)絡(luò)的硬件設(shè)施、設(shè)備，又包括建立在Internet基礎(chǔ)之上為網(wǎng)絡(luò)運(yùn)行提供全面支持服務(wù)的軟件系統(tǒng)。高校中的實(shí)驗(yàn)室、計(jì)算機(jī)機(jī)房、圖書(shū)館、教職工住宅、學(xué)生宿舍等場(chǎng)合，網(wǎng)絡(luò)平臺(tái)非常普及。

2.網(wǎng)絡(luò)平臺(tái)的模塊化構(gòu)成

當(dāng)前高等教育發(fā)展理念發(fā)生了戰(zhàn)略性轉(zhuǎn)變，全面提高質(zhì)量成為高等教育的核心任務(wù)，必須把質(zhì)量意識(shí)體現(xiàn)到具體工作中。為了有效提高畢業(yè)論文質(zhì)量，我們貫徹以學(xué)生發(fā)展為本的教育理念，以畢業(yè)論文（設(shè)計(jì)）工作為主線，以培養(yǎng)不同流向?qū)W生的自適應(yīng)能力、創(chuàng)新能力和持續(xù)發(fā)展能力為核心，以現(xiàn)有的實(shí)驗(yàn)室網(wǎng)絡(luò)為基礎(chǔ)，構(gòu)建了由學(xué)術(shù)研究型、應(yīng)用技術(shù)型、中學(xué)執(zhí)教型、其他擇業(yè)型等四大模塊組成的網(wǎng)絡(luò)平臺(tái)。

（1）學(xué)術(shù)研究型。為準(zhǔn)備考研深造的學(xué)生提供的一種環(huán)境，或者說(shuō)是幾個(gè)網(wǎng)絡(luò)數(shù)據(jù)庫(kù)。其中包含一些大學(xué)生科技創(chuàng)新的資料，與考研方向密切相關(guān)的本科畢業(yè)論文資料，以及一些課題資料和與此相關(guān)的使用方法和要求。

（2）應(yīng)用技術(shù)型。為畢業(yè)后準(zhǔn)備到廠礦、企事業(yè)單位，公司、研究所等上崗就業(yè)的學(xué)生準(zhǔn)備的數(shù)據(jù)資料庫(kù)。理工科類(lèi)側(cè)重于實(shí)驗(yàn)技能、技術(shù)設(shè)計(jì)、工藝流程等實(shí)用技術(shù)資料，文史科類(lèi)則側(cè)重于計(jì)算機(jī)使用、管理科學(xué)及與其專(zhuān)業(yè)相關(guān)的文檔資料。

（3）中學(xué)執(zhí)教型。為準(zhǔn)備到中學(xué)任教的學(xué)生提供的網(wǎng)絡(luò)資源。其中有教育理念、新課改標(biāo)準(zhǔn)、教學(xué)技能、中學(xué)教師素質(zhì)、教育科學(xué)研究等相關(guān)資料。

（4）其他擇業(yè)型。為畢業(yè)后打算從事其他工作（例如有的想?yún)④?，有的想支邊，有的想?dāng)村官，有的想考公務(wù)員）的學(xué)生提供的一些參考資源。

3.網(wǎng)絡(luò)平臺(tái)的功能

（1）信息提供功能。根據(jù)模塊的不同特點(diǎn)，提供有關(guān)信息，學(xué)生可以在此領(lǐng)域內(nèi)比較方便地搜尋到自己所需要的資料，既避免盲目性，又節(jié)省時(shí)間。

（2）師生互動(dòng)功能。在畢業(yè)論文整個(gè)撰寫(xiě)過(guò)程中，學(xué)生之間、師生之間可以通過(guò)平臺(tái)相互協(xié)商、相互討論、相互溝通。甚至學(xué)生可以在宿舍，教師在實(shí)驗(yàn)室、辦公室或者在家里，都可以相互交換信息。

（3）論文評(píng)閱功能。在論文上交之后，導(dǎo)師和評(píng)閱小組可以對(duì)論文進(jìn)行評(píng)審。

（4）管理功能。對(duì)畢業(yè)論文（設(shè)計(jì)）的電子文檔進(jìn)行科學(xué)管理，方便論文的借閱、抽查和驗(yàn)收等工作。

（5）遠(yuǎn)程服務(wù)功能。為畢業(yè)離校的學(xué)生保留的一片網(wǎng)絡(luò)空間。畢業(yè)生在走上新的工作崗位后，仍然可以利用網(wǎng)絡(luò)平臺(tái)從事相關(guān)的研究工作，母校永遠(yuǎn)是他們的大本營(yíng)。

三、畢業(yè)論文（設(shè)計(jì)）工作的分段實(shí)施與學(xué)生持續(xù)發(fā)展能力的培養(yǎng)

1.畢業(yè)論文（設(shè)計(jì)）題目初選階段

從大三第一學(xué)期開(kāi)始，學(xué)生除了公共必修課之外，選修課已經(jīng)呈現(xiàn)出分流趨勢(shì)。從這學(xué)期開(kāi)始，召開(kāi)畢業(yè)論文（設(shè)計(jì)）工作動(dòng)員大會(huì)，部署畢業(yè)論文（設(shè)計(jì)）工作并安排網(wǎng)絡(luò)平臺(tái)知識(shí)講座，同時(shí)在網(wǎng)絡(luò)上公示導(dǎo)師的基本情況及研究方向，讓學(xué)生進(jìn)入畢業(yè)論文（設(shè)計(jì)）題目的初選階段。此舉旨在喚醒學(xué)生的自適應(yīng)意識(shí)，當(dāng)學(xué)生的流向確定后，初步培養(yǎng)學(xué)生的文獻(xiàn)調(diào)研能力和在“海選”中擇定課題類(lèi)型與范圍的能力。

2.題目正選階段

經(jīng)過(guò)一個(gè)學(xué)期的醞釀、調(diào)研，到大三第二學(xué)期開(kāi)始，畢業(yè)論文（設(shè)計(jì)）題目進(jìn)入正選階段。此時(shí)學(xué)生、導(dǎo)師利用網(wǎng)絡(luò)平臺(tái)進(jìn)行雙向選擇予以確定并適時(shí)舉行開(kāi)題報(bào)告。若經(jīng)過(guò)一段時(shí)間的接觸師生感到彼此不適，還可妥善予以調(diào)整。此舉旨在實(shí)現(xiàn)個(gè)性發(fā)展、優(yōu)生優(yōu)培，培養(yǎng)學(xué)生清醒認(rèn)識(shí)自己進(jìn)而優(yōu)選課題的能力。此后學(xué)生根據(jù)題目的不同要求，分別進(jìn)入到實(shí)驗(yàn)室、研究所或相關(guān)單位獲取信息，鍛煉實(shí)戰(zhàn)能力。

3.畢業(yè)論文（設(shè)計(jì)）撰寫(xiě)階段

大學(xué)四年級(jí)第一學(xué)期，進(jìn)入畢業(yè)論文（設(shè)計(jì)）撰寫(xiě)階段。在這一學(xué)期開(kāi)初，要求學(xué)生填寫(xiě)“畢業(yè)論文（設(shè)計(jì)）任務(wù)書(shū)”，并由導(dǎo)師簽字認(rèn)可。任務(wù)書(shū)的基本內(nèi)容為：論文題目；論文（設(shè)計(jì)）的主要任務(wù)及目標(biāo)；論文（設(shè)計(jì)）的主要內(nèi)容；論文（設(shè)計(jì)）的基本要求；論文將要使用的主要參考文獻(xiàn)；撰寫(xiě)論文的進(jìn)度安排等項(xiàng)要求。然后學(xué)生根據(jù)自己積累的資料，在導(dǎo)師的指導(dǎo)下，完成論文寫(xiě)作。此舉意在培養(yǎng)學(xué)生的研究能力、創(chuàng)新能力和寫(xiě)作能力。

4.畢業(yè)論文（設(shè)計(jì)）評(píng)審階段

學(xué)生的畢業(yè)論文（電子稿）上交后，由導(dǎo)師組成的評(píng)審組利用網(wǎng)絡(luò)平臺(tái)進(jìn)行評(píng)閱，以確定論文能否進(jìn)行答辯。若未達(dá)到要求，將及時(shí)反饋給學(xué)生進(jìn)行修改并限時(shí)返回修改稿，這又為學(xué)生提供了極為寶貴的時(shí)空條件。

5.答辯階段

對(duì)合格的畢業(yè)論文（設(shè)計(jì)）（紙質(zhì)文本）組織答辯，進(jìn)而評(píng)定論文成績(jī)。更進(jìn)一步培養(yǎng)學(xué)生的演講能力、答辯能力、思維能力與應(yīng)變能力。

6.后期督查與評(píng)優(yōu)階段

利用網(wǎng)絡(luò)平臺(tái)，學(xué)院組織督查組對(duì)各專(zhuān)業(yè)學(xué)生的畢業(yè)論文（設(shè)計(jì)）按比例隨機(jī)抽查、驗(yàn)收，并對(duì)優(yōu)秀畢業(yè)論文進(jìn)行盲審盲評(píng)（隱去導(dǎo)師姓名和學(xué)生姓名進(jìn)行審閱和評(píng)選）。這樣既可以發(fā)現(xiàn)畢業(yè)論文中存在的問(wèn)題，又可以體現(xiàn)評(píng)優(yōu)工作的公開(kāi)、公正和公平。猶如電腦系統(tǒng)中的“防火墻”，牢牢地把住了畢業(yè)論文（設(shè)計(jì)）質(zhì)量關(guān)口。

四、畢業(yè)論文（設(shè)計(jì)）工作的后續(xù)化――延伸、拓展、再發(fā)展階段

許多畢業(yè)生在到達(dá)新的工作單位后，由于環(huán)境、條件、任務(wù)和工作性質(zhì)的改變，進(jìn)行科研倍感困難。有的迫于無(wú)奈只好放棄，也有的跑回母校進(jìn)行求助。鑒于這種情況，我們的網(wǎng)絡(luò)平臺(tái)繼續(xù)為畢業(yè)生保留了綠色通道，特別是他們的課題（自然科學(xué)研究或者教育科學(xué)研究）若與畢業(yè)論文相近或相關(guān)，那他們的科研工作就會(huì)如魚(yú)得水，如虎添翼，這實(shí)質(zhì)上就是畢業(yè)論文（設(shè)計(jì)）工作的后續(xù)化――延伸、拓展、再發(fā)展階段。由此可見(jiàn)，畢業(yè)論文（設(shè)計(jì)）在人才培養(yǎng)工作中確實(shí)具有不可替代的作用，網(wǎng)絡(luò)平臺(tái)為培養(yǎng)學(xué)生的創(chuàng)新能力與持續(xù)發(fā)展能力提供了有力的支撐與保障。

五、總結(jié)與展望

幾年來(lái)的實(shí)踐證明，由于充分發(fā)揮了高校得天獨(dú)厚的網(wǎng)絡(luò)平臺(tái)優(yōu)勢(shì)，使得畢業(yè)論文（設(shè)計(jì)）工作取得了非常好的成效，論文水平得到了卓有成效的提升，學(xué)生的“實(shí)戰(zhàn)”能力得到了鍛煉，夯實(shí)了持續(xù)發(fā)展的基礎(chǔ)，凸顯了如下主要特征。

一是學(xué)生掌握了撰寫(xiě)畢業(yè)論文基本功。無(wú)論是從定題、立意到論文的整體結(jié)構(gòu)，還是參考文獻(xiàn)的引用乃至文本格式，都體現(xiàn)了規(guī)范化、程序化和創(chuàng)新化，為他們以后進(jìn)行文字寫(xiě)作工作奠定了非常扎實(shí)的基礎(chǔ)。

二是學(xué)生增強(qiáng)了特色創(chuàng)新意識(shí)。他們清醒地知道，唯有注重特色，加大就業(yè)競(jìng)爭(zhēng)力，才能在激烈的市場(chǎng)競(jìng)爭(zhēng)中取得立足之地。學(xué)生撰寫(xiě)論文的過(guò)程，既是跟著導(dǎo)師做學(xué)問(wèn)搞研究的過(guò)程，更是礪煉自己成長(zhǎng)成才的過(guò)程。所以他們非常注重學(xué)科前沿動(dòng)態(tài)，敢于向高峰沖刺。如有些學(xué)生論文選題是導(dǎo)師的子課題，他們發(fā)揮自己的理論特長(zhǎng)，敢于創(chuàng)新思維，05級(jí)就有4名學(xué)生在SCI二區(qū)以上刊物發(fā)表學(xué)術(shù)論文6篇。再如有些學(xué)生論文選題是教育科學(xué)方面的內(nèi)容，他們利用到中學(xué)支教的機(jī)會(huì)，一邊教學(xué)一邊進(jìn)行調(diào)研。利用網(wǎng)絡(luò)資源信息，結(jié)合中學(xué)實(shí)際情況進(jìn)行研究，已有數(shù)篇在《物理教學(xué)》等雜志上。所有這些支撐材料，既是能力的表征，又意味著綠燈亮光，發(fā)展道路與就業(yè)渠道暢通。

三是學(xué)生強(qiáng)化了信息資源意識(shí)，他們主動(dòng)提高自己獲取信息、利用信息和開(kāi)發(fā)信息的能力，為今后的持續(xù)發(fā)展進(jìn)行了鋪墊。

但在此項(xiàng)工作中，也有一些問(wèn)題值得注意，主要是論文的重復(fù)率問(wèn)題。由于引用資源相對(duì)集中，從論文題目到章節(jié)段落，重復(fù)是不可避免的，但重復(fù)率不能超過(guò)一定比例。這一點(diǎn)從一開(kāi)始就必須給導(dǎo)師與學(xué)生講清楚，并且通過(guò)文獻(xiàn)檢測(cè)系統(tǒng)軟件給予警示，以杜絕抄襲、剽竊和假冒等不良行為，確保論文的真實(shí)性、科學(xué)性和誠(chéng)信度。

總而言之，積極加大網(wǎng)絡(luò)平臺(tái)的利用和開(kāi)發(fā)力度，強(qiáng)化信息資源的共享和合理利用，對(duì)于保證本科畢業(yè)論文的質(zhì)量乃至教學(xué)和科研等項(xiàng)工作，都具有積極的現(xiàn)實(shí)意義和深遠(yuǎn)的歷史意義。

參考文獻(xiàn)：

［1］白薇，常曉明，楊勝?gòu)?qiáng)等.著眼于創(chuàng)新能力培養(yǎng) 提高畢業(yè)設(shè)計(jì)（論文）質(zhì)量［J］.中國(guó)大學(xué)教學(xué)，2007，（10）.

［2］陳友華，丁遠(yuǎn)坤，高華等.提高認(rèn)識(shí)，強(qiáng)化管理，確保本科畢業(yè)論文（設(shè)計(jì)）質(zhì)量［J］.中國(guó)大學(xué)教學(xué)，2006，（1）.

篇5

網(wǎng)絡(luò)營(yíng)銷(xiāo)最大的特點(diǎn)在于以消費(fèi)者為主導(dǎo)。消費(fèi)者將擁有比過(guò)去更大的選擇自由，他們可根據(jù)自己的個(gè)性特點(diǎn)和需求在全球范圍內(nèi)尋找滿足品，不受地域限制。通過(guò)進(jìn)入感興趣的的企業(yè)網(wǎng)址或虛擬商店，消費(fèi)者可獲取產(chǎn)品的更多的相關(guān)信息，使購(gòu)物更顯個(gè)性。

這種個(gè)性消費(fèi)的發(fā)展將促使企業(yè)重新考慮其營(yíng)銷(xiāo)戰(zhàn)略以消費(fèi)者的個(gè)性需求作為提品及服務(wù)的出發(fā)點(diǎn)。但是，要真正實(shí)現(xiàn)個(gè)性營(yíng)銷(xiāo)還必須解決龐大的促銷(xiāo)費(fèi)用問(wèn)題。網(wǎng)絡(luò)營(yíng)銷(xiāo)的出現(xiàn)則為這一難題提供了可行的解決途徑。企業(yè)的各種銷(xiāo)售信息在網(wǎng)絡(luò)上將以數(shù)字化的形式存在，可以以極底的成本發(fā)送并能隨時(shí)根據(jù)需要進(jìn)行修改，龐大的促銷(xiāo)費(fèi)用因而得以節(jié)省。企業(yè)也可以根據(jù)消費(fèi)者反饋的信息和要求通過(guò)自動(dòng)服務(wù)系統(tǒng)提供特別服務(wù)。

網(wǎng)絡(luò)營(yíng)銷(xiāo)具有極強(qiáng)的互動(dòng)性是實(shí)現(xiàn)全程營(yíng)銷(xiāo)的理想工具

傳統(tǒng)的傳統(tǒng)的營(yíng)銷(xiāo)管理強(qiáng)調(diào)4P（產(chǎn)品、價(jià)格、渠道和促銷(xiāo)）組合，現(xiàn)代營(yíng)銷(xiāo)管理則追求4C(顧客、成本、方便和溝通)，然而無(wú)論那一種觀念都必須基于這樣一個(gè)前提：企業(yè)必須實(shí)行全程營(yíng)銷(xiāo)，即必須由產(chǎn)品的設(shè)計(jì)階段開(kāi)始就充分考慮消費(fèi)者的需求和意愿。

遺憾的是，在實(shí)際操作中這一點(diǎn)往往難以做到。原因在于消費(fèi)者與企業(yè)之間缺乏合適的溝通渠道或溝通成本太高。消費(fèi)者一般只能針對(duì)現(xiàn)有產(chǎn)品提出建議或批評(píng)，對(duì)尚處于概念階段的產(chǎn)品難以涉足。此外，大多數(shù)的中小企業(yè)也缺乏足夠的資本用于了解消費(fèi)者的各種潛在需求，他們只能憑自身能力或參照市場(chǎng)領(lǐng)導(dǎo)者的策略進(jìn)行產(chǎn)品開(kāi)發(fā)。

而在網(wǎng)絡(luò)環(huán)境下，這一狀況將有所改觀。即使是中小企業(yè)也可以通過(guò)電子布告欄、線上討論廣場(chǎng)和電子郵件等方式，以極底成本在營(yíng)銷(xiāo)的全過(guò)程中對(duì)消費(fèi)者進(jìn)行即時(shí)的信息搜索，消費(fèi)者則有機(jī)會(huì)對(duì)產(chǎn)品從設(shè)計(jì)到定價(jià)（對(duì)采用理解價(jià)值定價(jià)法的企業(yè)尤為重要）和服務(wù)等一系列問(wèn)題發(fā)表意見(jiàn)。這種雙向互動(dòng)的溝通方式提高了消費(fèi)者的參與性與積極性，更重要的是它能使、企業(yè)的決策有的放矢，從根本上提高消費(fèi)者滿意度。

網(wǎng)絡(luò)營(yíng)銷(xiāo)能滿足消費(fèi)者對(duì)購(gòu)物方便性的需求，提高消費(fèi)者的購(gòu)物效率

篇6

一、計(jì)算機(jī)舞弊分析

（一）篡改輸入

這是計(jì)算機(jī)舞弊中最簡(jiǎn)單最常用的手法。數(shù)據(jù)在輸入前或輸入后被篡改了。它通常表現(xiàn)為：虛構(gòu)業(yè)務(wù)數(shù)據(jù)，如將假存款單輸入銀行的系統(tǒng)中，增加作案者的存款數(shù)；修改業(yè)務(wù)數(shù)據(jù)；刪除業(yè)務(wù)數(shù)據(jù)，如從存貨系統(tǒng)中刪除某個(gè)存貨數(shù)據(jù)，消除購(gòu)貨業(yè)務(wù)憑證。通過(guò)對(duì)數(shù)據(jù)作非法改動(dòng)，導(dǎo)致會(huì)計(jì)數(shù)據(jù)的不真實(shí)、不可靠、不準(zhǔn)確或以此達(dá)到某種非法目的，如，轉(zhuǎn)移單位資金到指定的個(gè)人賬戶等。

可能的舞弊者包括：參與業(yè)務(wù)處理的人員、數(shù)據(jù)準(zhǔn)備人員、源數(shù)據(jù)提供人員、能夠接觸計(jì)算機(jī)但不參與業(yè)務(wù)處理的人員。

可能的證據(jù)包括：源文件、業(yè)務(wù)文件、計(jì)算機(jī)可讀文件、磁盤(pán)、磁帶、異常報(bào)告、錯(cuò)誤的運(yùn)行結(jié)果等。

（二）竊取或篡改商業(yè)秘密、非法轉(zhuǎn)移電子資金和數(shù)據(jù)泄密等

竊取或篡改商業(yè)秘密是系統(tǒng)非法用戶利用不正常手段獲取企業(yè)重要機(jī)密的行為。借助高技術(shù)設(shè)備和系統(tǒng)的通訊設(shè)施非法轉(zhuǎn)移資金對(duì)會(huì)計(jì)數(shù)據(jù)的安全保護(hù)構(gòu)成很大威脅。

1、數(shù)據(jù)在傳輸過(guò)程中，由于使用的是開(kāi)放式的TCP/IP協(xié)議，信息的傳輸路線是隨機(jī)的。因而可能出現(xiàn)物理竊聽(tīng)、感應(yīng)竊聽(tīng)、口令字試探、信息竊取、身份假冒。

2、數(shù)據(jù)在輸出過(guò)程中，舞弊者能夠把敏感數(shù)據(jù)隱藏在本來(lái)沒(méi)有問(wèn)題的輸出報(bào)告中，采取的方法是增加數(shù)據(jù)塊；控制并觀察設(shè)備部件運(yùn)轉(zhuǎn)，如磁帶的讀和寫(xiě)，打印機(jī)打印和跳躍行次的結(jié)構(gòu)所發(fā)出的響音，錄在磁帶上，可以得到二進(jìn)制信息。

3、采取設(shè)備上的特殊配置，可以在CPU芯片中置入無(wú)線發(fā)射接受功能，在操作系統(tǒng)、數(shù)據(jù)庫(kù)管理系統(tǒng)或應(yīng)用程序中預(yù)先安置用于情報(bào)收集、受控激發(fā)破壞的程序。

可能的舞弊人員除了篡改輸出報(bào)告為內(nèi)部用戶外，其他多為外來(lái)者，更多的是間諜人員。

（三）篡改程序

篡改程序是指對(duì)程序做非法改動(dòng)，以便達(dá)到某種舞弊的目的。常見(jiàn)的手法有“陷門(mén)”和“特洛伊木馬”。

1、陷門(mén)

從CPU、操作系統(tǒng)到應(yīng)用程序，任何一個(gè)環(huán)節(jié)都有可能被開(kāi)發(fā)者留下“后門(mén)”，即“陷門(mén)”。陷門(mén)是一個(gè)模塊的秘密入口，這個(gè)秘密入口并沒(méi)有記入文檔，因此，用戶并不知道陷門(mén)的存在。在程序開(kāi)發(fā)期間陷門(mén)是為了測(cè)試這個(gè)模塊或是為了更改和增強(qiáng)模塊的功能而設(shè)定的。在軟件交付使用時(shí)，有的程序員沒(méi)有去掉它，這樣居心不良的人就可以隱蔽地訪問(wèn)它了。

2、在系統(tǒng)中秘密編入指令，使之能夠執(zhí)行未經(jīng)授權(quán)的功能，這種行為叫特洛伊木馬。典型的特洛伊木馬是竊取別人在網(wǎng)絡(luò)上的賬號(hào)和口令，它有時(shí)在合法用戶登陸前偽造登陸現(xiàn)場(chǎng)，提示用戶輸入賬號(hào)和口令，然后將賬號(hào)和口令保存到一個(gè)文件中，顯示登陸錯(cuò)誤，退出特洛伊木馬程序。用戶以為自己輸錯(cuò)了，再試一次時(shí)，已經(jīng)是正常的登陸了，用戶也就不會(huì)懷疑。而特洛伊木馬已經(jīng)獲得了有價(jià)值的信息躲到一邊去了。

可能的舞弊者絕大部分是計(jì)算機(jī)高手，包括系統(tǒng)管理員、網(wǎng)絡(luò)管理員、系統(tǒng)操作員、網(wǎng)絡(luò)黑客等。

可能的證據(jù)包括：源文件、數(shù)據(jù)庫(kù)文件。

二、計(jì)算機(jī)舞弊的審查

對(duì)計(jì)算機(jī)舞弊的審查除了借鑒傳統(tǒng)審計(jì)方法，如：分析性復(fù)核，審閱與核對(duì)法，盤(pán)點(diǎn)實(shí)物，查詢(xún)及函證外，最有效的是根據(jù)網(wǎng)絡(luò)會(huì)計(jì)系統(tǒng)的特點(diǎn)有針對(duì)性地進(jìn)行審查。

篇7

一般社會(huì)觀念認(rèn)為，技術(shù)是科學(xué)革命的產(chǎn)物，是由科學(xué)進(jìn)步不斷發(fā)明創(chuàng)造的，因此，通常認(rèn)為技術(shù)是科學(xué)的附屬品，而忽視了技術(shù)本體論的深意。技術(shù)比科學(xué)更為基礎(chǔ)，技術(shù)是柏拉圖以來(lái)形而上學(xué)的終結(jié)，“技術(shù)這個(gè)名稱(chēng)本質(zhì)上應(yīng)被理解成‘完成了的形而上學(xué)”,

海德格爾技術(shù)哲學(xué)的起點(diǎn)是從批判雅斯貝爾斯的技術(shù)哲學(xué)的觀點(diǎn)開(kāi)始。后者的觀點(diǎn):第一，技術(shù)是達(dá)成自身目標(biāo)的手段。人類(lèi)可能會(huì)有一個(gè)終極目標(biāo)，而技術(shù)是幫助人們達(dá)到那個(gè)終極目標(biāo)的手段。第二，技術(shù)實(shí)際上是人在行動(dòng)，所以不是技術(shù)決定人，而是人在使用技術(shù)。這種技術(shù)觀自工業(yè)革命以來(lái)比較有代表性的反映了人們對(duì)待技術(shù)的態(tài)度，將技術(shù)視作工具和手段，人與技術(shù)是主體之于客體的操縱關(guān)系。在海德格爾看來(lái)，技術(shù)絕不僅是工具，它更是本體論層面人和物的關(guān)系體現(xiàn)。他將技術(shù)視為真理的發(fā)生方式，也即“解蔽”(去蔽)。"techne中的決定性的東西決不在于制造和操控，也不在于工具的使用，而在于去蔽(解蔽)?！敖獗巍笔呛５赂駹柤夹g(shù)觀的出發(fā)點(diǎn)。

海德格爾對(duì)傳統(tǒng)技術(shù)和現(xiàn)代技術(shù)進(jìn)行了本體論層面的比較。他認(rèn)為傳統(tǒng)技術(shù)是認(rèn)識(shí)論發(fā)展和進(jìn)步的體現(xiàn)，“誰(shuí)建造一個(gè)房子或一只船，或鍛造一個(gè)銀盤(pán)，他就在各個(gè)方面揭示著那種待產(chǎn)出的作品。這種技術(shù)首先在于規(guī)定船和房子的外觀，并通過(guò)將完成的作品展示出來(lái)，并由此來(lái)決定制作方式?！薄罢J(rèn)識(shí)給出啟發(fā)，具有啟發(fā)作用的認(rèn)識(shí)乃是一種解蔽?！?/p>

海德格爾指出，現(xiàn)代技術(shù)是物的展現(xiàn)，是對(duì)世界的“座架”?，F(xiàn)代技術(shù)本身已經(jīng)構(gòu)成為現(xiàn)代社會(huì)最重要的存在，技術(shù)作為現(xiàn)代性的一種重要后果，對(duì)于后工業(yè)社會(huì)文明的發(fā)展有舉足輕重的意義。技術(shù)是人認(rèn)識(shí)世界的“解蔽”方式，因此它并不是某種功能的體現(xiàn)，而是認(rèn)識(shí)論層面的呈現(xiàn)。海德格爾認(rèn)為現(xiàn)代技術(shù)的這種“座架”本質(zhì)，帶來(lái)的是現(xiàn)代人的“無(wú)家可歸”。對(duì)于現(xiàn)代技術(shù)，海德格爾未免比較悲觀，在找尋出路時(shí)也陷入了唯心主義。他認(rèn)為天、地、人、神是一個(gè)統(tǒng)一的連續(xù)整體，現(xiàn)代技術(shù)無(wú)所不在地破壞了這個(gè)整體，使他們彼此分離和對(duì)立。因此，人應(yīng)該通過(guò)“思”救渡，實(shí)現(xiàn)詩(shī)意的“棲居”，通過(guò)藝術(shù)審美來(lái)解放技術(shù)統(tǒng)治。

(二)實(shí)用主義技術(shù)觀:對(duì)現(xiàn)代科學(xué)的推崇

希克曼認(rèn)為，杜威的技術(shù)哲學(xué)是一種“生產(chǎn)性的實(shí)用主義技術(shù)哲學(xué)”。他將自然經(jīng)驗(yàn)主義和工具主義引入對(duì)技術(shù)的分析，把技術(shù)看成是制造人工物的過(guò)程，是一種經(jīng)驗(yàn)，人面對(duì)的是一個(gè)經(jīng)驗(yàn)的世界。并認(rèn)為無(wú)論是有形的人工物還是無(wú)形的人工物都屬于工具的范疇，而工具只有在被使用時(shí)才有意義。因此，在杜威(1998)看來(lái)，不僅存在“自然技術(shù)”，也存在“社會(huì)技術(shù)”，正所謂“社會(huì)學(xué)是一種技術(shù)，政治學(xué)也是一種技術(shù)”閻。在杜威的思想中，技術(shù)是一種達(dá)到目的的手段，借用這種手段，超越存在論層次上的對(duì)象的目的才得以實(shí)現(xiàn)[0。杜威反對(duì)技術(shù)本質(zhì)主義，要求對(duì)技術(shù)做功能主義的理解，要求對(duì)技術(shù)的理解與人們自身的需要和利益相聯(lián)系。

對(duì)于實(shí)用主義者而言，技術(shù)的本質(zhì)是工具(instrumental )，技術(shù)是一種實(shí)現(xiàn)目的的經(jīng)驗(yàn)手段，技術(shù)(工具)和價(jià)值(目的)是相分離的。實(shí)用主義技術(shù)觀認(rèn)為技術(shù)是中立的，既可造福人類(lèi)，也可危害人類(lèi)，因此問(wèn)題不在于發(fā)明什么樣的技術(shù)，而在于有什么樣的使用主體。

杜威對(duì)技術(shù)持一種審慎的樂(lè)觀主義，指出技術(shù)對(duì)現(xiàn)代社會(huì)的負(fù)面影響，但他認(rèn)為通過(guò)科學(xué)技術(shù)的不斷進(jìn)步，用教育公眾和民主的手段去控制技術(shù)，可以消減這些負(fù)面影響。技術(shù)對(duì)人類(lèi)社會(huì)是利是弊取決于人如何去利用，以及如何通過(guò)“科學(xué)”的方法計(jì)算和實(shí)證評(píng)估。在實(shí)用主義技術(shù)觀的指導(dǎo)下，美國(guó)成為了世界上工業(yè)文明最發(fā)達(dá)的國(guó)家。

在實(shí)用主義技術(shù)觀的影響下，美國(guó)社會(huì)鼓勵(lì)科學(xué)發(fā)明和技術(shù)創(chuàng)新，從20世紀(jì)三四十年代開(kāi)始，美國(guó)率先進(jìn)入一個(gè)信息技術(shù)大爆炸的時(shí)期。1946年2月14日，美國(guó)軍方研制出世界上第一臺(tái)電子計(jì)算機(jī)“電子數(shù)字積分計(jì)算機(jī)”(ENIAC,Electronic Numerical And Calculator)。這臺(tái)計(jì)算機(jī)最初的研制目的具體而明確:滿足美國(guó)奧伯丁武器試驗(yàn)場(chǎng)計(jì)算彈道的需要?；ヂ?lián)網(wǎng)最初也誕生于科技進(jìn)步的美國(guó)，同樣也肩負(fù)美國(guó)軍方實(shí)用目的:1969年美軍研制ARPA(阿帕網(wǎng)，美國(guó)國(guó)防部研究計(jì)劃署)協(xié)定，目的是為了防止冷戰(zhàn)時(shí)期對(duì)手對(duì)指揮中心的毀滅性打擊。

實(shí)用主義技術(shù)觀強(qiáng)調(diào)技術(shù)為人所用、為人服務(wù)，促進(jìn)了20世紀(jì)的科學(xué)進(jìn)步和技術(shù)發(fā)展。作為一種強(qiáng)調(diào)手段(功能)的技術(shù)觀，實(shí)用主義技術(shù)觀是一種重視實(shí)踐的技術(shù)觀，符合“科學(xué)技術(shù)是第一生產(chǎn)力”這一現(xiàn)代性命題。在學(xué)術(shù)研究層面，實(shí)用主義技術(shù)觀帶來(lái)了從自然科學(xué)到人文社會(huì)科學(xué)的普遍“科學(xué)化”，學(xué)術(shù)研究強(qiáng)調(diào)量化、實(shí)證，科學(xué)主義開(kāi)始抬頭。實(shí)用主義技術(shù)觀是一種務(wù)實(shí)的技術(shù)觀，在科學(xué)革命初期促進(jìn)了人和社會(huì)的總體進(jìn)步。

(三)泛媒介技術(shù)觀:對(duì)網(wǎng)絡(luò)社會(huì)的預(yù)言

20世紀(jì)90年代，隨著全球化、信息化、網(wǎng)絡(luò)化、數(shù)字化的加速發(fā)展，麥克盧漢的技術(shù)思想為公眾所矚目，他的許多技術(shù)思想今天已經(jīng)得到了驗(yàn)證:預(yù)言式的“地球村”“重歸部落化”的觀點(diǎn)，“媒介是人體的延伸”的論斷。

在麥克盧漢的引領(lǐng)下，20世紀(jì)60年代末，媒介環(huán)境學(xué)誕生。媒介環(huán)境學(xué)主張泛技術(shù)論、泛媒介論、泛環(huán)境論、泛文化論。換言之，一切技術(shù)都是媒介、環(huán)境和文化。泛媒介技術(shù)觀可以視作對(duì)麥克盧漢為代表的媒介環(huán)境學(xué)派技術(shù)觀的總結(jié)。

“一切技術(shù)都是媒介，一切媒介都是我們自己的外化和延伸。 “每一種技術(shù)都創(chuàng)造一種環(huán)境。在麥克盧漢看來(lái)，技術(shù)的本質(zhì)就是媒介。

將一種技術(shù)視為一種媒介，而這種媒介又形成為某種環(huán)境，這是一種頗具有文化研究色彩的技術(shù)觀。既不同于人本主義技術(shù)觀強(qiáng)調(diào)技術(shù)和人的價(jià)值平衡，也不同于作為一種實(shí)用工具的技術(shù)觀。將技術(shù)視為媒介，意味著人和技術(shù)之間是不可分割的關(guān)系。

泛媒介的技術(shù)觀在電子信息技術(shù)沒(méi)有誕生前或許還不能體現(xiàn)出天翻地覆的巨大變遷—對(duì)于一般技術(shù)而言，它們主要是作為“人體的延伸”，電子信息媒介則被麥克盧漢認(rèn)為是“人腦中樞神經(jīng)的延伸”:電子信息技術(shù)創(chuàng)造了一種新的賽博環(huán)境.它不偏向物理的空間的環(huán)境.而更偏向心理的和時(shí)間的環(huán)境.這一技術(shù)革命必然帶來(lái)人類(lèi)社會(huì)結(jié)構(gòu)的變革。

將技術(shù)的本質(zhì)視為媒介，這是一種打破傳統(tǒng)范式的技術(shù)觀。無(wú)論是人本主義技術(shù)觀還是實(shí)用主義技術(shù)觀，探討的核心問(wèn)題依然在“物一我”關(guān)系這一范疇進(jìn)行。麥克盧漢則開(kāi)宗明義地跳出這一范式，將技術(shù)作為人、社會(huì)的一般組成部分，“媒介是人體的延伸”“技術(shù)創(chuàng)造環(huán)境”。這種技術(shù)觀，從范式意義上奠定了新媒介為代表的數(shù)字虛擬技術(shù)的價(jià)值和意義:隨著科技的口益進(jìn)步，人們已經(jīng)置身一個(gè)身臨其境的傳播環(huán)境，甚至很難區(qū)分何者為現(xiàn)實(shí)、何者為虛擬。不難想象，隨著全息虛擬技術(shù)等新媒介技術(shù)的發(fā)展和民用化，媒介化的技術(shù)將越來(lái)越深刻地影響人與人的關(guān)系，并潛移默化地改變社會(huì)的結(jié)構(gòu)和功能。

篇8

1.2 The current situation in oral English learning of non-English major students 1

1.3 Overview of the development of web-based study at home 2

1.4 The significance of the study 2

2. Literature Review 4

2.1 Definition of learning strategies 4

2.2 Classification of learning strategies 5

2.3 Studies on speaking learning strategies 6

2.4 Factors of influencing the choice of speaking learning strategies 8

3. The methodology 10

3.1 The subjects 10

3.2 Instruments 10

3.3 Data collection 11

3.4 Data analysis 11

4. Results and discussion 16

4.1 Frequency of the use of speaking learning strategies 16

4.2 Frequency of the use of different speaking learning strategies. 16

4.3 Differences in the use of speaking learning strategies by speakers with different factors 17

5. Conclusion 19

Acknowledgements 20

References 21

Appendices 23

1. Introduction

In this part, four sections are included. There are background of this study, the current situation in oral English learning of non-English major students, overview of the Internet development in China and the significance of the study.

1.1 Background of this study

With the fast development of society and the increasing openness to the world, the demands to communicate in English have been expanded to a large degree. College students are required to have a good competence in speaking before entering the society. But the fact is that the actual competence of college students in speaking is far from being satisfactory. It is necessary for us to improve the awareness of using strategies.

In the field of language learning and teaching over the last few decades, a prominent shift has taken place, resulting in great emphasis on learners and learning rather than teachers and teaching. The study of learning strategies has seen an “explosion of activity”. [1]105 In recent years although the history of research into speaking learning strategies is not very long, the study on speaking learning strategies can provide students with valuable suggestions on how to improve oral English in terms of accuracy, fluency, and complexity. Almost 15 researchers abroad have studied on speaking learning strategies. In China, Huang Xiaohua and Chen Sijin have done a great contribution to studies on speaking leaning strategies.

Nowadays, the development of computer science and technology and the prevalence of networks have deeply influenced people’s life, also the language study. However, there are still few researches on the web-based speaking learning strategies. The thesis attempts to make a study on web-based speaking learning strategies.

1.2 The current situation in oral English learning of non-English major students

In China, the teaching of English as a foreign language has been greatly influenced by the traditional education system. The traditional way still pay much attention to the examinations in schools, including colleges and universities either, rather than the application of language. Linguistic form is always the focus of both textbooks and language tests. Besides, under this model, one teacher is always in charge of many students in one class, so the teacher becomes the center of the class and there is little chance for the students to practice oral English. The English language learning is seen as a “knowledge-imparting” process and the English language learning is seen as a “knowledge-receiving’ process. Therefore, there is a misleading that English learners are regarded as passive recipients and do not need any initiative.

According to the investigation by Shi in 2000, college graduates who have strong speaking ability only account for 5%; those who are very weak in speaking account for 37%; those who are competent in international conference discussions account for 7% and those who are competent in foreign trade negotiations account for 14%. In spite of the fact that college students have a long history of learning English, the critical situation still not shift and the ability for the college students to speak English is far from satisfactory.

1.3 Overview of the development of web-based study at home

With the rapid development of computer science and technology and the prevalence of networks, people’s life has been influenced. According to “Survey Report on Internet Development in China” provided by China Internet Network Information Center (CNNIC) in January 2007, study is the fourth main goal following getting entertained, making friends and getting resources. In English Learning Teaching, Multi-media Means have been also applied. No one can ignore the great influence of the Internet on people’s daily life, including English study. A lot of people have made full use of the Internet for English study, such as reading or listening global news, watching America or Europe movies or TV series, taking part in chatting rooms for English study, making frien ds from other countries online, etc.

Web-based study can make learning anytime, anywhere available, thereby providing the possibility for lifelong learning. It also changes the relationship between teachers and students and provides increased access to study. Besides, web-based study is a good way to improve the student's critical thinking and analytical skills. [2]245

1.4 The significance of the study

With the development of global integration and the increased frequency of international communication, new and higher requirements in English study are put forward for college students. Gradually, more and more non-English major students realize the importance of oral English study and try to find out ways to improve their own oral English to a higher level. However, due to the influence of traditional teaching methods, long-time examination-oriented concept and ignorance to oral English in people’s mind, the current situation of college students, especially non-English major students, in oral English is far from being optimistic. From 1960s, language researchers home and abroad have focused on the relationship between oral English study and learning strategies and made deep study on speaking learning strategies.

What’s more, the Internet and computer science has played a more and more important role in people’s life and influenced language learning further. It is evidently an admirable thing, but there is little guidance to the English study online. The study on web-based learning strategies is few, even the study on web-based speaking learning strategies is almost blank. Therefore, this paper chooses a certain amount of non-English major students in ZUST, and studies their present situation or problems during using speaking learning strategies online, hoping to help them to find a suitable way to study online and finally achieve the ultimate goal of improving oral English.

2. Literature Review

In this part, four topics are discussed respectively. They are: definition of learning strategies, classification of learning strategies, studies on speaking learning strategies, factors of influencing the choice of speaking learning strategies.

2.1 Definition of learning strategies

In most of the studies, speaking learning strategies are not separated from learning strategies. The general definition of learning strategies is “mental or behavior activity related to some specific stage in the overall process of language acquisition or language use.” [3]154 In the short history of researches on learning strategies, lots of researches abroad gave definition of learning strategies from perspective of their study. Here are some.

Weinstein and Mayer insist that learning strategies are the behaviors and thoughts that a learner engages in during learning. Learning strategies are intended to influence the learner’s encoding process. 54 The researchers above all think learning strategies are actions useful to language learning but differ in the way learning strategies work.

In 1990, Cohen defines learning strategies as learning processes which are consciously selected by the learners. The element of choice is important here because this is what gives a strategy its special character. These are also moves which the learners are at least partially aware of, even if full attention is not being given to them. 78

In addition, Tarone defines language strategies as “an attempt to develop linguistic and sociolinguistic competence in target language –to incorporate these into one’s interlanguage competence.” [11]65-66 Stern gives the definition as “best reserved for general tendencies or overall characteristic of the approach employed by the language learner, leaving techniques as the term to refer to particular forms of observable learning behavior.& rdquo; [12]57-58

2.2 Classification of learning strategies

2.2.1 Classification of learning strategies abroad

Learning strategies have been classified by many scholars. However, most of these studies do not differ much with each other. Here are three typical classifications:

In the classification of O’Malley and Chamots, there are 3 major types of strategies, namely, cognitive strategies, meta-cognitive strategies and social/affective strategies. [13]155 O’Malley and Chamot make the classification depending on the level or type of processing involved. The disadvantage of O’Malley and Chamot’s classification is that it has difficulties in its application because the definition of each strategies item seems to be a little vague.

The classification scheme provided by Oxford is believed to be the most comprehensive classification to date. Oxford divided language strategies into two major groups, namely, direct strategies and indirect strategies. [14]54-55

1) Direct strategies: Memory strategies, Cognitive strategies, Compensation strategies.

2) Indirect strategies: Meta-cognitive strategies, Social strategies, Affective strategies.

The classification by Oxford has been widely used and accepted.

Cohen, in his work Strategies in Learning and Using a Second Language divided learners’ strategies into two types: language learning strategies and language using strategies. [15]124 Cohen’s classification seems clear and easy to understand, but it is difficult to tell whether it is for language learning or for language use. Besides, his study did not pay attention to meta-cognitive strategies, while many researchers believe that meta-cognitive strategies are one of the most important strategies to language learning.

2.2.2 Classification of learning strategies in China

As we know, in most of the studies, speaking learning strategies are not separated from learning strategies. In China, many researchers have made great contribution to learning strategies. In order to have a good understanding of learning strategies, many researchers focus on the classification of learning strategies. Cheng& Zhen and Wen are two prominent researchers.

Cheng& Zhen put forward two classification schemes. The first one is based on the role that strategies play in the learning process. There are cognitive strategies, meta-cognitive strategies, affective strategies and communicative strategies. The second one is based on areas of language knowledge and skills. There are strategies for learning pronunciation, grammar, vocabulary and strategies for developing listening, speaking, reading and writing skills. [16]56

Wen draws a complete system for language learning strategies. In this system, language learning strategies are divided into two categories: the beliefs about language learning and the learning strategies. The former concerns a learner’s viewpoint about how to learn a foreign language, and these beliefs decide the learning strategies one uses. The latter is subdivided into two groups: management skills and learning skills. Management skills are usually related to the language materials, including making study plans, evaluating one’s progress, measuring and modulating one’s affective state and so on; while learning skills generally include how to acquire the abilities in listening, speaking, reading and writing, how to deal with new words, how to learn pronunciation and so on. [17]54

2.3 Studies on speaking learning strategies

2.3.1 Nature of oral English

Oral English is different from written English in many ways. Oral English is usually not pre-organized and neat as written English. The sentence in oral English is usually shorter, even not completed or simpler, sometimes wrong in grammar. Also, we can find that oral English is always much up-dated and could express speaker’s ideals by tones of voice, intonation and stress.

The words are being spoken as they are being decided and as they are being understood. Once spoken, they are gone. While the reader can reread, the listener can have memory problems that will lead to misunderstandings or a request for a repetition. Furthermore, the listener may miss a part of what was said, perhaps through noise, or a moment’s distraction. [18]85

2.3.2 Studies on speaking learning strategies abroad

With the further study of learning strategies, some researchers have made detailed study on speaking learning strategies. Speaking strategies, which are closely related to strategies as in McDonugh’s review, turned out to be a focus among researchers of SLA. L2 researchers on speaking strategies were always divided into two camps:

1) Socio-linguistically orientated researchers, such as Tarone, who considered such strategies as social interaction.

2) Psycho-linguistically orientated researchers, represented by Faerch and Kasper, who recognized them as part of a planning process.

Through employing the me thodology of interpreting transcripts of learners’ language，the two camps set a destination of ascertaining various lists of possible strategies available to L2 learners, which were separately described by Poulisse and Bialystok. [19]78-79

The most comprehensive project into speaking strategies was conducted at the University of Nijmegen by Kellerman, Bongaerts, and Poulisse in the 1980s. In these studies by the Nijmegen group, verbal report and other methods were used for investigating the situation of the use of L2 speaking strategies, especially those used in compensating for gaps in communicative ability.

O’Malley and Chamot conducted an empirical interventionist study, which “is one of the most comprehensive studies of learner strategies to date”. [20]65 After the test, the members who were given precise and clear training in meta-cognitive，cognitive，and social strategies and affective strategies improved significantly more than the controlled group.

Cohen, Weaver and Li investigated the effects of a range of speaking strategies on three tasks performed by university foreign language students: a self-description, a story retelling, and a description of a favorite city at University of Minnesota. In 2000, there are also three major studies reviewed by Cohen, which dealt with training of speaking strategies, founded on the categorization of speaking strategies. One study was conducted with a survey of 122 first-year and fourth-year students in the English Department at an Egyptian university，half students receiving the treatment and half in the controlled group. A second study involved 60 undergraduates in compulsory English for Arts Student course. 75

2.3.3 Studies on speaking learning strategies at home

From the early 1980s, researchers in China began to pay more and more attention to speaking learning strategies. A thesis named “An investigation of learning strategies in colloquial communication that Chinese EFL learners in China employ” was accomplished by Huang Xiaohua in 1984. In 1985, Huang Xiaohua took a further research on relationship between speaking strategies and speaking proficiency among seniors of English major in Guangzhou Foreign Language Institute. They found that the use of learning strategies was relative to increased language achievement or proficiency and learning strategies had been firmly affirmed to play an active role in language learning. [23]287-307

In 1990, Chen Siqing Published “A study of communication strategies in interlanguage production by Chinese EFL learners” in an international magazine—Language Learning. In the study, the frequency, type and efficiency of using communication strategies by twelve students of foreign language majors were observed and described. [24]24-26

2.3.4 Factors of influencing the choice of speaking learning strategies

During the recent studies on learning strategies, many researchers have found that the use of speaking learning strategies is affected by many factors. And the most common factors are age, language proficiency, learning style, learning beliefs, gender, motivation and culture.

1) Age has been found to affect the use of oral English strategies. Older learners often use complex, sophisticated strategies. Young children respond more readily and intuitively to language “acquisition” in social and communicative situations, while older learners can learn language more steadily by means of cognitive and academic approaches. [25]154

2) L2 proficiency Bialystock found that functional practice correlated significantly with second language proficiency in tenth graders, whereas functional practice, formal practice, and monitoring were related to L2 proficiency in twelfth graders. [26]25

3) Learning styles also affect the choice of L2 learning strategies. Learning styles make a big difference in choosing learning strategies or the learning behavior of an individual.

4) Learning beliefs, as researchers, Weden, Horwitz; Abranham and Vann; Gerardo; Pedro; Yang, suggested, play an important role in dictating the use of learning strategies.

5) Gender differences in the use of learning strategies are indicated by several studies of Oxford and Nyikos, Oxford and Green, Kaylani e.

6) Motivation is also important in successful second language learning. Gardner, D. & L. Miller are typical researchers. Schumann, Oxford and Nyikos, Ehrman and Oxford, Okada also concern much about motivation and learning strategies.

7) Culture may play an important role in shaping particular learning behaviors, as some researchers indicated. Researchers such as O’Malley, Politzer and McGroa try, Scarcella, Carson, Hino, Kohn, Carson and Nelson, Levine, Reves and Leaver and Parry make researches on it. [27]85

3. The methodology

The study was conducted to investigate the current situation of speaking learning strategies used by students from non-English majors who have oral English study online by means of questionnaire survey. The whole chapter is composed of the following components: the subjects, the instruments, data collection, data analysis.

3.1 The subjects

3.1.1 Purpose

The major purposes of the study are: 1) to study the frequency of the use of speaking learning strategies during oral English study online; 2) to find out the differences in the frequency of the use of different speaking learning strategies; 3) to identify the differences in the use of speaking learning strategies by speakers with different factors including gender, major, personality, self-rated proficiency level; 4) to point out that the positive use of speaking learning strategies online is helpful to the improvement of oral English.

3.1.2 Participants

The participants are 107 college students of non-English major in ZUST. They are from different majors and are respectively from science and arts. And also, they are from different grades of different levels.

3.2 Instruments

The questionnaire has been used to gather information on the speaking learning strategies used by students of non-English major who have oral English study online. The students are required to finish the questionnaire in 10 minutes. The questionnaire contains 30 questions, concluding 6 questions about meta-cognitive strategies, 4 questions about cognitive strategies, 6 questions about memory strategies, 4 questions about compensation strategies, 5 questions about affective strategies, and 5 questions about social strategies. It uses five scales ranging from A (“never”) to E (“always”). The latter letter indicates a more frequent use of the Internet or strategies. The first part of the survey questionnaire is for the status of using the Internet for oral English study in ZUST. The second part focuses on the use of six types of strategies. The detailed reflection of different speaking learning strategies used in oral English study online can be represented as below: 1) memory strategies, such as setting up nets of relationships, making use of image and sound, reviewing, acting and so on; 2) cognitive strategies, such as practicing, receiving, and conveying information, analyzing and inferring, setting up rules for inputting and output information; 3) compensation strategies, such as guessing, overcoming deficiencies of language knowledge in speaking and writing; 4) meta-cognitive strategies, such as focusing on key points of learning, arranging and planning learning, evaluating learning; 5) affective strategies, such as lowering anxiety, encouraging oneself, learning about one’s own state of affect; 6) social strategies, such as enquiring about questions, cooperating with others, sympathizing others. The questionnaire is in Chinese, in order to make the participants understand the items better.

3.3 Data collection

The students majoring in science, especially the students majoring in engineering and students majoring in arts of business trade and humanity in ZUST, take part in this survey. The survey conducted during a week in April in 2010. There are different methods or procedures to collect the data in the researches of speaking learning strategies, such as observation, interview, questionnaire, verbal report, diary, etc. Each method has its advantages and disadvantages as well. But considering time-saving principal and the conception of building an environmental society, this survey is made online. During this period, we contact 3 students majoring in engineering in ZUST and then other students to take part in the survey. The students are required to answer the questionnaire in 10 minutes. The participants are advised not to be so bad in English to guarantee the quality of the survey. Then the data will undergo descriptive statistics. Descriptive statistics indicate the average level of the use of speaking learning strategies, the difference between two sets of scores, such as the relationship between some learners’ factors and the use of speaking learning strategies, such as gender, major, personality, self-rated proficiency, and the possibility and reliability of the data.

3.4 Data analysis

This paper analyzes the data collected in the research. Section one indicates the frequency of the use of speaking learning strategies during oral English study online. Section two shows the differences in the frequency of the use of different speaking learning strategies. Section three provides the differences in the use of speaking learning strategies by speakers with different factors including gender, major, personality, self-rated proficiency level. For the convenience of calculating, A (“never&rd quo;) to E (“always”) in the questionnaire count 1-5 scores gradually. And all use mean and Std. Deviation to make a contrast between each other and check the possibility of the results.

3.4.1 Frequency of the use of speaking learning strategies

Table 3.1 Frequency of the use of speaking learning strategies online and in real life

Category Online In real life

Overall strategies 2.50 4.02

Memory strategies 2.30 4.33

Cognitive strategies 2.57 3.04

Compensation strategies 2. 82 4.83

Meta-cognitive strategies 2. 53 3.12

Affective strategies 2.19 3.03

Social strategies 2.24 4.08

The table 3.1 above shows the mean scores of the use of speaking learning strategies online and in the real life respectively. It is clearly that the frequency of the overall use of speaking learning online only accounts 2.50, greatly lower than that in the real life, which holds 4.02. Besides, the respective scores of the use of different speaking learning strategies are relatively lower than that in the real life.

3.4.2 Frequency of the use of different speaking learning strategies

Table 3.2 Frequency of the use of different speaking learning strategies

Category Mean Std. Deviation

Memory strategies 2.30 2.29

Cognitive strategies 2.57 3.33

Compensation strategies 2. 82 4.91

Meta-cognitive strategies 2. 53 5.18

Affective strategies 2.19 3.43

Social strategies 2.24 3.07

The table 3.2 above shows the mean scores and std. deviation of the use of different speaking learning strategies online. As the survey shows, the most frequent speaking learning strategies used by students are compensation strategies, which accounts for 2.82. The latter two are cognitive strategies and meta-cognitive strategies, which accounts for 2.57 and 2.53 respectively. Affective strategies only have 2.19, which are comparatively low to the overall level.

3.4.3 Differences in the use of speaking learning strategies by speakers with different factors

3.4.3.1 Use of the speaking strategies by different gender

Table 3.3 Frequency of the use of speaking learning strategies by different gender

Category Male Female

Overall strategies 2.33 2.67

Memory strategies 2.28 2.32

Cognitive strategies 2.53 2.61

Compensation strategies 2.51 2.55

Meta-cognitive strategies 2.49 2.57

Affective strategies 2.18 2.20

Social strategies 2.21 2.27

From table 3.3, we can see that there is no big significant difference in using memory strategies, cognitive strategies, compensation strategies, meta-cognitive strategies, affective strategies and social strategies between different genders. The overall strategies used by females hold 2.67, higher than 2.33 for males. The use of learning strategies by females is more frequent than the males. Also, the scores of respective speaking learning strategies by the females are always higher than the males.

3.4.3.2 Use of the speaking strategies by different majors

Table 3.4 Frequency of the use of speaking learning strategies by different major

Category Science Arts

Overall strategies 2.36 2.64

Memory strategies 2.25 2.35

Cognitive strategies 2.51 2.63

Compensation strategies 2.59 2.47

Meta-cognitive strategies 2.31 2.33

Affective strategies 2.15 2.23

Social strategies 2.19 2.29

From table 3.4, the overall use of speaking learning strategies by students from arts occupies 2.64, while the use of those from science occupies 2.36. The students from arts use speaking learning strategies a little more frequent than those of the science. Also, this contrast between males and females can be seen by the scores of each speaking learning strategies in the table3.4.

3.4.3.3 Use of the speaking strategies by different personalities

Table 3.5 Frequency of the use of speaking learning strategies by different personality

Category Extroverted Introverted

Overall strategies 2.50 2.42

Memory strategies 2.27 2.33

Cognitive strategies 2.58 2.56

Compensation strategies 2.56 2.50

Meta-cognitive strategies 2.28 2.34

Affective strategies 2.19 2.17

Social strategies 2.26 2.21

From table 3.5, the scores of the extroverted students and the introverted students are near the same. And it is not fixed that the scores of the extroverted ones are higher than the introverted ones by each strategies. The score of memory strategies by the introverted occupies 2.33, 0.05 higher than the extroverted. Also, we can see that the score of the meta-cognitive strategies by the introverted is 0.06 higher. There is no big difference in the use of the speaking strategies with different personality, but normally the speaking learning strategies used by the outgoing and confident students are more frequent, especially social strategies, affective strategies and compensation strategies.

3.4.3.4 The use of the speaking strategies by different self-rated proficiency levels

Table 3.6 Frequency of the use of speaking Learning

strategies by different self-rated proficiency level

Category High Medium Low

Overall strategies 2.53 1.61 0.89

Memory strategies 1.84 1.71 1.12

Cognitive strategies 2.19 1.97 0.98

Compe nsation strategies 1.51 1.57 1.90

Meta-cognitive strategies 2.57 1.63 0.83

Affective strategies 2.83 1.88 0.67

Social strategies 2.11 1.54 0.83

In this part, students are divided into three groups by self-rated proficiency level, namely, high, medium and low. Table 3.6 clearly shows that the strategies used by the participants are significantly and positively related to their proficiency level. The good students with higher-rated proficiency level use more speaking learning strategies and relatively the students with low-rated proficiency level use less speaking learning strategies. In addition, the compensation is often used by the ones who are relatively weak in English, which occupy 1.9 point in the table 3.6.

4. Results and discussion

4.1 Frequency of the use of speaking learning strategies

As the survey shows, the overall use of speaking learning strategies online is still low. The possible reason should be:

First, the college students have not thought high of or even realized the great potential and function of the net to learning. Although the Internet can capture students’ attention easily, it is not often used for study. Students are used to and willing to study in class or by textbooks or homework.

Second, even though a part of students realized the value of Internet to study, they do not know how to study. The further negative effect is that they lose the interest in oral English practicing easily. This may need the teachers to guide them and enlighten their mind with fleshing ideas, innovation and updated rich information about the ways to practice oral English on the Internet.

Third, there is no admirable and pleasant atmosphere for web-based study. As nearly all the students live in the dormitory, they are easily affected by each other. So, an environment full of interaction is advocated. The teachers or the students themselves could build some forums, unions or study groups to arise the atmosphere of study.

The last but not the least, the Internet has so much temptation to allure the students to have some entertainment. So, the Internet itself may reduce the speaking learning use. Students are always weak in self-motivated learning ability and ability to study independently online. As to this, the students themselves should pay more efforts on it.

4.2 Frequency of the use of different speaking learning strategies.

From the data we can see that the most frequent speaking learning strategy used by students online is the compensation strategies. This may be the reason that the average oral English level of non-English major students is not high and a big amount of them is low. When they could not understand what the other talks about during the conversation, they will ask them to repeat or slow down the speed. Since the storage of their vocabulary is limited, when they could not remind of the words or sentences needed, they will choose other words or sentences to replace these words or sentences. And when they could not express themselves clearly, they will try to give examples to elaborate it.

The lower ones to compensation strategies in the survey are cognitive strategies and meta-cognitive strategies. It is gratified that students have an identifying goal of study in English learning and they also take advantage of the Internet resources under a pleasant condition by watching America movie or TV series or listening VOA, BBC, etc. They also try to seek the better way to improve oral English and have the ability to make arrangements.

Affective strategies, memory strategies and social strategies are comparatively lower in the data. Students are easy to be depressed about their oral English and sometimes have the thought to let it be. When confronted with new words on movies, TV series, websites, chatting online, etc, students will not write them down or try to find their meanings. Social strategies could contribute much but are limited by the traditional study habits online. Students have not formed the habits to practice English by e-mails, chatting rooms or other methods online.

4.3 Differences in the use of speaking learning strategies by speakers with different factors

As we can see from the use of the speaking strategies by different genders, majors, personality, and self-rated proficiency level above, English learning factors do affect the oral learning inline.

As to the gender, females pay more attention to the use of speaking learning strategies and have more talents in language learning. Female students are not engaged in many entertainments such as games, etc. But both males and females should make best use of the advantages and bypass the disadvantages

As to the major, the scores of the students majoring in arts are conspicuously superior to the students majoring in science. The thinking pattern and the advantage of sharing emotion and social practice of the students majoring in art makes them superior in the use of speaking learning strategies, while the students majoring in science pay much on the technologies and data than language itself.

As to personality, the extroverted ones gain much. The extroverted personality always represents confident, outgoing and communicating or sharing much with others. The confident and outgoing ones always have a higher self-rated proficiency. If one is more confident and outgoing, then he or she will pay more efforts on how to improve oral English and gain more opportunity to have a communication with others.

As to self-rated proficiency, it is clear that the students with higher self-rated proficiency level use more speaking learning strategies and the students with lower self-rated proficiency level use less speaking learning strategies. In turn, the ones who use varied speaking learning strategies more frequently can always achieve better outcomes in oral English. But as the Internet is only one assisting tool to oral English learning, so, we can not say that it is definitely a deciding factor. But it is sure that frequent use of strategies do contributes to the results of the oral English learning.

At present, however, not too many students regard the speaking learning strategies important, and have not formed a good study mode online. So, I would like to bring up some advice for reference: 1)lowering anxiety and practicing step by step; 2)preparing and planning for using speaking learning strategies; 3)selecting and using proper and suitable strategies for yourself; 4)summarizing your oral study and making adjustments accordingly; 5)going outside and practicing more and more. How to get rid of the barriers of the negative factors and make full use of the positive ones is a wise but a difficult thing. Also, to make full use of the Internet in study and put the speaking learning strategies into the oral English study online are meaningful but still a long way.

5. Conclusion

The above discussion of study and research is by no means comprehensive but it deserves our study.

Nowadays, Internet is an interesting and fashionable thing to us. It has attracted our eyeballs for a long time and occupied plenty of our time as well. The introduction of Internet brings new vigor to teaching and learning process, but it also tends to be inefficient during the study. Thus, the frequency of using speaking learning strategies online is low. This requires the proper use of speaking learning strategies and efforts by the students.

As the study shows, the most frequent speaking learning strategies used online is compensation strategies. It may after all be accepted as a good way to circumvent the weakness in oral English, but not a good and long-time way to improve oral English level. Other strategies do deserve to use and have some requirements to the learners: the use of cognitive strategies and meta-cognitive strategies requires learners know how to make arrangements for study and have the ability to self-control during the study online. The study of affective strategies shows that an enterprising and perseverant mind is advocated in practicing oral English. Memory strategies request the learners to be more diligent and hardworking to English study. At last, the social strategies are functional and demand the students to explore more gateways of practicing oral English online.

It is evident that learners’ factors can easily affect the use of speaking learning strategies online and some factors can not be changed at once. But, if the learners could foster strengths and circumvent weaknesses, and absorb the shining points from the others, there will be a new look of oral English learning.

Speaking learning strategies is by no means helpful to the improvement of oral English, although this paper could not give affirmative support to it. But we can see that the good learners always use speaking learning strategies more frequently.

All in all, it is greatly expected that the learners could make full use of the website and speaking learning strategies during the study online and there will be a better atmosphere of practicing oral English online in the future.

Acknowledgements

My initial thanks go to my supervisor Louqing, who patiently supervised my dissertation and was at times very willing to offer me illuminating advice or suggestions. Without her help, I could not have finished this dissertation.

I am also indebted to other teachers and my classmates who have not only offered me their warm encouragements but also shared with me their ideas and books. They are Yangxue, Chenliang, Fanyanlong, wangbo and many others.

My greatest personal debt is to my grandparents and parents, who have cultivated a soul of sensitivity, hospitality, and honesty out of me, and offered a harbor of happiness and sweetness for me.

The remaining weakness and possible errors of the dissertation are entirely my own.

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Appendices

浙江科技學(xué)院非英語(yǔ)專(zhuān)業(yè)大學(xué)生網(wǎng)上英語(yǔ)口語(yǔ)學(xué)習(xí)策略調(diào)查問(wèn)卷

一、個(gè)人簡(jiǎn)況

姓名:

性別: A 男 B女

科別： A 理工科 B文科

你的性格特征： A內(nèi)向 B外向

你認(rèn)為你目前的英語(yǔ)綜合水平： A很差 B一般 C優(yōu)秀

二、網(wǎng)上英語(yǔ)口語(yǔ)學(xué)習(xí)策略調(diào)查

（元認(rèn)知策略使用情況調(diào)查）

1、我尋求好的網(wǎng)上口語(yǔ)練習(xí)的時(shí)間和地點(diǎn)。