近日,在中国会计视野论坛《财务与会计》暨《财务与会计》(理财版)交流版面偶读陆机的《文赋》(以下简称陆文),笔者颇受启发。虽然陆文侧重从文学角度探讨如何写好文章,但对从事财会工作的我们而言,仍能从中汲取写作的精粹,有助于培养我们良好的写作习惯。笔者现结合自身的体验就财会论文的写作谈几点体会,可能挂一漏万,希望对读者有所帮助。一、论文写作的目的 Recently, in the China Accounting Perspective Forum “Finance and Accounting” and “Finance and Accounting” (Finance Edition) version of the occasion even Lu Ji’s “Wen Fu” (hereinafter referred to as Lu Wen), the author quite inspired. Although Lu Wen focuses on how to write good articles from a literary point of view, we can still learn the essence of writing for us engaged in accounting work and help to cultivate our good writing habits. The author is now combining their own experience to talk about the writing of accounting papers to talk about some experience may be linked to a loss, I hope to help the reader. First, the purpose of essay writing