《中级会计实务》考试主观题命题规律探讨——基于贝叶斯模型的分析

发布时间：2018-06-20 04:20

  本文选题：中级会计实务 + 命题规律　； 参考：《会计之友》2017年10期

【摘要】：对全国中级会计师职称考试中的《中级会计实务》命题规律的探讨常年受到广泛关注,目前,在该领域的探讨主要是会计教育专家凭借多年的教学经验,从考试动态出发,以历年真题为样本,归纳命题规律。现有研究在方法上以定性分析和描述性统计为主,在抽取的样本上最多选取过往3年的考试真题,由于方法的限制和样本量较小,其结论往往带有一定的主观性。为了客观和全面地揭示命题规律,文章基于贝叶斯模型,运用大数据分析的思维方法,在全面梳理2006年至2016年共计12套(2016年两套)考试真题中主观题考点的基础上,计算出各考点出现的条件概率,并运用数据分析软件Netdraw绘制出考点关系网络图,清晰地反映出各考点的出现规律及考点之间的相关性,广大考生可根据结论制定更有针对性的复习策略。
[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.
【作者单位】： 成都东软学院;
【基金】：四川省教育厅人文社科一般项目“基于移动互联网和大数据的会计微课程研究”(15SB0265)
【分类号】：F233-4
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本文编号：2042928