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本课题命题是以全国高等教育自学考试指导委员会颁布和指定的《政府与事业单位会计自学考试大纲》(含考试内容和考核目标)和全国组编本《政府与事业单位会计》为依据。旨在考核应考者掌握政府与事业单位会计的基本概念、基本理论和基本操作技能的程度,以及运用基本知识分析问题、解决问题的能力。 本课程试题分为易、较易、较难、难四个等级,每份试卷中,四个等级所占比重分别约为20％、30％、30％和20％。题型采用单项选择题、多项选择题、填空题、分录题、计算题、简答题论述题和综合运用题八种,其中选择题约占15％、填空题约占8％,综合运用题和简答题约占22％、论述题约占10％,计算和分录题约占45％。
The proposition of this subject is based on the “Outline of Self-study Examinations for Accounting and Self-study Exercises in Government and Public Institutions” (including the content and target of examination) promulgated and designated by the National Higher Education Self-Study Examination Steering Committee and the national group compilation of “Government and Institutional Accounting”. The purpose of this exam is to assess the applicants’ ability to master the basic concepts, basic theories and basic skills of government and public institutions of accounting, as well as the ability to analyze and solve problems using basic knowledge. The questions in this course are divided into four parts: easy, easy, hard and difficult. Each of the four exams takes about 20%, 30%, 30% and 20% respectively. There are eight types of questions, including 15 multiple choice questions and 8 blank-fill questions. Comprehensive application of the questions is based on multiple choice questions, blank questions, entry questions, calculation questions, short answer questions and comprehensive question questions. About 22% of the questions and short answer questions, accounting questions accounted for about 10%, accounting and accounting entries accounted for about 45%.