本文選題：中級(jí)會(huì)計(jì)實(shí)務(wù) + 命題規(guī)律��； 參考：《會(huì)計(jì)之友》2017年10期

【摘要】：對(duì)全國(guó)中級(jí)會(huì)計(jì)師職稱考試中的《中級(jí)會(huì)計(jì)實(shí)務(wù)》命題規(guī)律的探討常年受到廣泛關(guān)注,目前,在該領(lǐng)域的探討主要是會(huì)計(jì)教育專家憑借多年的教學(xué)經(jīng)驗(yàn),從考試動(dòng)態(tài)出發(fā),以歷年真題為樣本,歸納命題規(guī)律�，F(xiàn)有研究在方法上以定性分析和描述性統(tǒng)計(jì)為主,在抽取的樣本上最多選取過往3年的考試真題,由于方法的限制和樣本量較小,其結(jié)論往往帶有一定的主觀性。為了客觀和全面地揭示命題規(guī)律,文章基于貝葉斯模型,運(yùn)用大數(shù)據(jù)分析的思維方法,在全面梳理2006年至2016年共計(jì)12套(2016年兩套)考試真題中主觀題考點(diǎn)的基礎(chǔ)上,計(jì)算出各考點(diǎn)出現(xiàn)的條件概率,并運(yùn)用數(shù)據(jù)分析軟件Netdraw繪制出考點(diǎn)關(guān)系網(wǎng)絡(luò)圖,清晰地反映出各考點(diǎn)的出現(xiàn)規(guī)律及考點(diǎn)之間的相關(guān)性,廣大考生可根據(jù)結(jié)論制定更有針對(duì)性的復(fù)習(xí)策略。
[Abstract]:The discussion on the rule of "Intermediate Accounting practice" in the examination of National Intermediate accountant Professional title has attracted extensive attention all year round. At present, the discussion in this field is mainly based on the teaching experience of many years of accounting education experts, starting from the dynamic of the examination. The rule of proposition is summed up with the sample of the real topic in the past years. In the present research, qualitative analysis and descriptive statistics are the main methods, and the test questions of the past three years are selected at most on the samples taken. Due to the limitation of the method and the small sample size, the conclusions are often subjective. In order to reveal the rule of proposition objectively and comprehensively, this paper, based on Bayesian model, applies the thinking method of big data analysis, and on the basis of combing 12 sets of test questions from 2006 to 2016 (two sets of questions in 2016), The conditional probability of each test spot is calculated, and the network diagram of test spot relation is drawn by using data analysis software Netdraw, which clearly reflects the occurrence law of each test site and the correlation between test points. The vast number of candidates can draw up a more targeted review strategy according to the conclusion.
【作者單位】： 成都東軟學(xué)院;
【基金】：四川省教育廳人文社科一般項(xiàng)目“基于移動(dòng)互聯(lián)網(wǎng)和大數(shù)據(jù)的會(huì)計(jì)微課程研究”(15SB0265)
【分類號(hào)】：F233-4
，

本文編號(hào)：2042928