认真研读高级会计师历年试题是备考高级会计师的有效途径之一。通过认真研读高级会计师历年试题,应试者可以熟悉考试题型和解题思路,明确考察的具体形式和各知识点及考分分布,进而了解命题者的命题思路和命题方向。本文试从试题结构及分值分布、试题类型、命题趋势及特点等方面对高级会计师实务考试的历年试题进行分析,并结 Studying senior accountants exam questions over the years is one of the effective ways to prepare for senior accountants. Through careful study of senior accountants exam questions over the years, the candidate can be familiar with the exam questions and ideas for solving problems, a clear study of the specific form and knowledge points and test scores distribution, and then understand the proposition ideas and proposition proposition direction. In this paper, we try to analyze the problems of the senior accountants’ practical examination over the past years from the structure of test questions and the distribution of test scores, the types of test questions, the trend and characteristics of propositions, and so on