财政部财政科学研究所2015年招收攻读博士学位研究生入学考试英语试题

2015年全国硕士研究生入学统一考试英语（一）试题（考试时长：180分钟总分：100分）Section I Use of English :Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A,B,C or D on the ANSWER SHEET. (10 points)Though not biologically related, friends are as ―related‖ as fourth cousins, sharing about 1% of genes. That is _(1)_a study, published from the University of California and Yale University in the Proceedings of the National Academy of Sciences, has__(2)_.The study is a genome-wide analysis conducted _(3)__1,932 unique subjects which__(4)__pairs of unrelated friends and unrelated strangers. The same people were used inboth_(5)_.While 1% may seem_(6)_,it is not so to a geneticist. As James Fowler, professor of medicalgenetics at UC San Di ego, says, ―Most people do not even _(7)_their fourth cousins but somehow manage to select as friends the people who_(8)_our kin.‖The study_(9)_found that the genes for smell were something shared in friends but not genesfor immunity .Why this similarity exists in smell genes is difficult to explain, for now,_(10)_,asthe team suggests, it draws us to similar environments but there is more_(11)_it. There could bemany mechanisms working together that _(12)_us in choosing genetically similarfriends_(13)_‖functional Kinship‖ of being friends with_(14)_!One of the remarkable findings of the study was the similar genes seem to be evolution_(15)_than other genes Studying this could help_(16)_why human evolution picked pacein the last 30,000 years, with social environment being a major_(17)_factor.The findings do not simply explain people‘s_(18)_to befriend those ofsimilar_(19)_backgrounds, say the researchers. Though all the subjects were drawn from a population of European extraction, care was taken to_(20)_that all subjects, friends and strangers,were taken from the same population.1. [A] when [B] why [C] how [D] what2. [A] defended [B] concluded [C] withdrawn [D] advised3. [A] for [B] with [C] on [D] by4. [A] compared [B] sought [C] separated [D] connected5. [A] tests [B] objects [C]samples [D] examples6. [A] insignificant [B] unexpected [C]unbelievable [D] incredible7. [A] visit [B] miss [C] seek [D] know8. [A] resemble [B] influence [C] favor [D] surpass9. [A] again [B] also [C] instead [D] thus10. [A] Meanwhile [B] Furthermore [C] Likewise [D] Perhaps11. [A] about [B] to [C]from [D]like12. [A] drive [B] observe [C] confuse [D]limit13. [A] according to [B] rather than [C] regardless of [D] along with14. [A] chances [B]responses [C]missions [D]benefits15. [A] later [B]slower [C] faster [D] earlier16. [A]forecast [B]remember [C]understand [D]express17. [A] unpredictable [B]contributory [C] controllable [D] disruptive18. [A] endeavor [B]decision [C]arrangement [D] tendency19. [A] political [B] religious [C] ethnic [D] economic20. [A] see [B] show [C] prove [D] tellSection II Reading ComprehensionPart ADirections:Read the following four texts. Answer the questions below each text by choosing A, B, C orD. Mark your answers on ANSWER SHEET. (40 points)Text 1King Juan Carlos of Spain once insisted ―kings don‘t abdicate, they dare in their sleep.‖ But embarrassing scandals and the popularity of the republican left in the recent Euro-elections haveforced him to eat his words and stand down. So, does the Spanish crisis suggest that monarchy isseeing its last days? Does that mean the writing is on the wall for all European royals, with theirmagnificent uniforms and majestic lifestyle?The Spanish case provides arguments both for and against monarchy. When public opinion isparticularly polarised, as it was following the end of the Franco regime, monarchs can rise above―mere‖ politics and ―embody‖ a spirit of national unity.It is this apparent transcendence of politics that explains monarchs‘　c ontinuing popularitypolarized. And also, the Middle East excepted, Europe is the most monarch-infested region in theworld, with 10 kingdoms (not counting Vatican City and Andorra). But unlike their absolutistcounterparts in the Gulf and Asia, most royal families have survived because they allow voters toavoid the difficult search for a non-controversial but respected public figure.Even so, kings and queens undoubtedly have a downside. Symbolic of national unity as theyclaim to be, their very history—and sometimes the way they behave today – embodies outdatedand indefensible privileges and inequalities. At a time when Thomas Piketty and other economistsare warning of rising inequality and the increasing power of inherited wealth, it is bizarre thatwealthy aristocratic families should still be the symbolic heart of modern democratic states.The most successful monarchies strive to abandon or hide their old aristocratic ways. Princesand princesses have day-jobs and ride bicycles, not horses (or helicopters). Even so, these arewealthy families who party with the international 1%, and media intrusiveness makes itincreasingly difficult to maintain the right image.While Europe‘s monarchies will no doubt be smart enough to survive for some time to come,it is the British royals who have most to fear from the Spanish example.reputation with her rather ordinary (if It is only the Queen who has preserved the monarchy‘ｓwell-heeled) granny style. The danger will come with Charles, who has both an expensive taste oflifestyle and a pretty hierarchical view of the world. He has failed to understand that monarchieshave largely survived because they provide a service –as non-controversial and non-political heads of state. Charles ought to know that as English history shows, it is kings, not republicans,who are the monarchy‘s worst enemies.21. According to the first two Paragraphs, King Juan Carlos of Spain[A] used turn enjoy high public support[B] was unpopular among European royals[C] cased his relationship with his rivals[D]ended his reign in embarrassment22. Monarchs are kept as heads of state in Europe mostly[A] owing to their undoubted and respectable status[B] to achieve a balance between tradition and reality[C] to give voter more public figures to look up to[D]due to their everlasting political embodiment23. Which of the following is shown to be odd, according to Paragraph 4?[A] Aristocrats‘ excessive reliance on inherited wealth[B] The role of the nobility in modern democracies[C] The simple lifestyle of the aristocratic families[D]The nobility‘s adherence to their privileges24. The British royals ―have most to fear‖ because Charles[A] takes a rough line on political issues[B] fails to change his lifestyle as advised[C] takes republicans as his potential allies[D] fails to adapt himself to his future role25. Which of the following is the best title of the text?[A] Carlos, Glory and Disgrace Combined[B] Charles, Anxious to Succeed to the Throne[C] Carlos, a Lesson for All European Monarchs[D]Charles, Slow to React to the Coming ThreatsText 2Just how much does the Constitution protect your digital data? The Supreme Court will now consider whether police can search the contents of a mobile phone without a warrant if the phoneis on or around a person during an arrest.California has asked the justices to refrain from a sweeping ruling particularly one that upsetsthe old assumption that authorities may search through the possessions of suspects at the time oftheir arrest. It is hard, the state argues, for judges to assess the implications of new and rapidlychanging technologies.advice. Enough of the The court would be recklessly modest if it followed California‘simplications are discernable, even obvious, so that the justices can and should provide updated guidelines to police, lawyers and defendants.They should start by discarding California‘s lame argument that exploring the contents of a smart phone — a vast storehouse of digital information —is similar to, say, rifling through athe Fourth Amendment when they sift suspect‘s purse. The court has ruled that police don‘t violatethrough the wallet or pocketbook of an arrestee without a warrant. But exploring one‘s smartreadingphone is more like entering his or her home. A smart phone may contain an arrestee‘shistory, financial history, medical history and comprehensive records of recent correspondence.The development of ―cloud computing,‖ meanwhile, has made that exploration so much the easier.Americans should take steps to protect their digital privacy. But keeping sensitive information on these devices is increasingly a requirement of normal life. Citizens still have aright to expect private documents to remain private and protected by the Constitution‘s prohibitionon unreasonable searches.-drawing. In As so often is the case, stating that principle doesn‘t ease the challenge of linemany cases, it would not be overly onerous for authorities to obtain a warrant to search throughphone contents. They could still invalidate Fourth Amendment protections when facing severe,urgent circumstances, and they could take reasonable measures to ensure that phone data are noterased or altered while a warrant is pending. The court, though, may want to allow room for policeto cite situations where they are entitled to more freedom.But the justices should not swallow California‘s argument whole. New, disruptive technologyprotections. Orin Kerr, a law sometimes demands novel applications of the Constitution‘sprofessor, compares the explosion and accessibility of digital information in the 21st century withthe establishment of automobile use as a virtual necessity of life in the 20th: The justices had tospecify novel rules for the new personal domain of the passenger car then; they must sort out howthe Fourth Amendment applies to digital information now.26. The Supreme Court will work out whether, during an arrest, it is legitimate to[A] prevent suspects from deleting their phone contents.[B] search for suspects‘ mobile phones without a warrant.uthorized.[C] check suspects‘ phone contents without being a[D]prohibit suspects from using their mobile phones.27. The author‘s attitude toward California‘s argument is one of[A] disapproval.[B] indifference.[C] tolerance.[D]cautiousness.hone contents is comparable to28. The author believes that exploring one‘s p[A] getting into one‘s residence.[B] handling one‘s historical records.[C] scanning one‘s correspondences.[D] going through one‘s wallet.29. In Paragraph 5 and 6, the author shows his concern that[A] principles are hard to be clearly expressed.[B] the court is giving police less room for action.[C] citizens‘ privacy is not effectively protected.[D] phones are used to store sensitive information.30. Orin Kerr‘s comparison is quoted to indicate that[A] the Constitution should be implemented flexibly.[B] new technology requires reinterpretation of the Constitution.[C]California‘s argument violates principles of the Constitution.[D]principles of the Constitution should never be alteredText 3The journal Science is adding an extra round of statistical checks to its peer-review process,editor-in-chief Marcia McNutt announced today. The policy follows similar efforts from otherjournals, after widespread concern that basic mistakes in data analysis are contributing to theirreproducibility of many published research findings.―Readers must have confidence in the conclusions published in our journal,‖ writes McNuttin an editorial. Working with the American Statistical Association, the journal has appointed sevenexperts to a statistics board of reviewing editors(SBoRE). Manuscript will be flagged up foradditional scrutiny by the journal‘s internal editors, or by its existing Board of Reviewing Editorsor by outside peer reviewers. The SBoRE panel will then find external statisticians to review thesemanuscripts.Asked whether any particular papers had impelled the change, McNutt said: ―The creation ofthe ?statistics board‘ was motivated by concerns broadly with the application of statistics and datall drive to increase reproducibility inanalysis in scientific research and is part of Science‘s overathe research we publish.‖Giovanni Parmigiani, a biostatistician at the Harvard School of Public Health, a member ofthe SBoRE group. He says he expects the board to ―play primarily an advisory role.‖ He ag join because he ―found the foresight behind the establishment of the SBoRE to be novel, uniqueand likely to have a lasting impact. This impact will not only be through the publications inScience itself, but hopefully through a larger group of publishing places that may want to modeltheir approach after Science.‖John Ioannidis, a physician who studies research methodology, says that the policy is ―a most welcome step forward‖ and ―long overdue.‖―Most journals are weak in statistical review, and this damages the quality of what they publish. I think that, for the majority of scientific papershe says. But he noted thatnowadays, statistical review is more essential than expert review,‖　biomedical journals such as Annals of Internal Medicine, the Journal of the American MedicalAssociation and The Lancet pay strong attention to statistical review.Professional scientists are expected to know how to analyze data, but statistical errors arealarmingly common in published research, according to David Vaux, a cell biologist. Researchersshould improve their standards, he wrote in 2012, but journals should also take a tougher line,―engaging reviewers who are statistically literate and editors who can verify the processsays that Science‘s idea to pass some papers to statisticians ―has some merit, but a weakness i it relies on the board of reviewing editors to identify ?the papers that need scrutiny‘ in the first place‖．31. It can be learned from Paragraph 1 that[A] Science intends to simplify their peer-review process.[B] journals are strengthening their statistical checks.[C] few journals are blamed for mistakes in data analysis.[D] lack of data analysis is common in research projects.32. The phrase ―flagged up‖ (Para. 2) is the closest in meaning to[A] found.[B] marked.[C] revised.[D] stored.33. Giovanni Parmigiani believes that the establishment of the SBoRE may[A] pose a threat to all its peers.[B] meet with strong opposition.[C] increase Science‘s circulation.[D]set an example for other journals.34. David Vaux holds that what Science is doing now[A] adds to researchers‘ workload.[B] diminishes the role of reviewers.[C] has room for further improvement.[D]is to fail in the foreseeable future35. Which of the following is the best title of the text?[A] Science Joins Push to Screen Statistics in Papers.[B] Professional Statisticians Deserve More Respect[C] Data Analysis Finds Its Way onto Editors‘ Desks[D] Statisticians Are Coming Back with ScienceText 4Two years ago, Rupert Murdoch‘s d aughter ,Elisabeth ,spoke of the ―unsettling d earth ofIntegrity had collapsed, she argued, because of aintegrity across so many of our institutions‖　collective acceptance that the only ―sorting m echanism ‖in s ociety should be profit and themarket .But ―it‘s us ,human beings ,we the people who create the society we want ,not profitincreasingly apparent that the absence of Driving her point home, she continued: ―It‘spurpose, of a moral language within government, media or business could become one of the mostdangerous foals for capitalism and freedom.‖ This same absence of moral purpose was wounding companies such as News International ,shield thought ,making it more likely that it would lose itsway as it had with widespread illegal telephone hacking .As the hacking trial concludes – finding guilty ones-editor of the News of the World, AndyCoulson, for conspiring to hack phones ,and finding his predecessor, Rebekah Brooks, innocent ofthe same charge –the winder issue of dearth of integrity still standstill, Journalists are known tohave hacked the phones of up to 5,500 people .This is hacking on an industrial scale ,as was acknowledged by Glenn Mulcaire, the man hired by the News of the World in 2001 to be the pointperson for phone hacking. Others await trial. This long story still unfolds.In many respects, the dearth of moral purpose frames not only the fact of such widespreadphone hacking but the terms on which the trial took place .One of the astonishing revelations washow little Rebekah Brooks knew of what went on in her newsroom, wow little she thought to askand the fact that she never inquired wow the stories arrived. The core of her successful defencewas that she knew nothing.In today‘s world, title has become normal that well—paid executives should not be accountable for what happens in the organizations that they run perhaps we should not be so surprised. For a generation, the collective doctrine has been that the sorting mechanism of societyshould be profit. The words that have mattered are efficiency, flexibility, shareholder value, business–friendly, wealth generation, sales, impact and, in newspapers, circulation. Words degraded to the margin have been justice fairness, tolerance, proportionality and accountability.The purpose of editing the News of the World was not to promote reader understanding to be fair in what was written or to betray any common humanity. It was to ruin lives in the quest for circulation and impact. Ms Brooks may or may not have had suspicions about how her journalists got their stories, but she asked no questions, gave no instructions—nor received traceable, recorded answers.36. According to the first two paragraphs, Elisabeth was upset by[A] the consequences of the current sorting mechanism[B] companies‘ financial loss due to immoral practices.[C] governmental ineffectiveness on moral issues.[D]the wide misuse of integrity among institutions.37. It can be inferred from Paragraph 3 that[A] Glem Mulcaire may deny phone hacking as a crime[B] more journalists may be found guilty of phone hacking.[C] Andy Coulson should be held innocent of the charge.[D] phone hacking will be accepted on certain occasions.38. The author believes the Rebekah Books‘s deference[A] revealed a cunning personality[B] centered on trivial issues[C] was hardly convincing[D] was part of a conspiracy39. The author holds that the current collective doctrine shows[A] generally distorted values[B] unfair wealth distribution[C] a marginalized lifestyle[D] a rigid moral cote40. Which of the following is suggested in the last paragraph?[A] The quality of writing is of primary importance.[B] Common humanity is central news reporting.[C] Moral awareness matters in exciting a newspaper.[D] Journalists need stricter industrial regulations.Part BDirections:In the following text, some sentences have been removed. For Questions 41-45, choose the most suitable one from the fist A-G to fit into each of the numbered blanks. Mark your answers on ANSWER SHEET. (10 points)How does your reading proceed? Clearly you try to comprehend, in the sense of identifying meanings for individual words and working out relationships between them, drawing on your explicit knowledge of English grammar (41) ______you begin to infer a context for the text, for instance, by making decisions about what kind of speech event is involved: who is making theutterance, to whom, when and where.The ways of reading indicated here are without doubt kinds of of comprehension. But theyshow comprehension to consist not just passive assimilation but of active engagement inferenceand problem-solving. You infer information you feel the writer has invited you to grasp bypresenting you with specific evidence and cues (42) _______Conceived in this way, comprehension will not follow exactly the same track for each reader.What is in question is not the retrieval of an absolute, fixed or ―true‖ meaning that can be and clocked for accuracy, or some timeless relation of the text to the world. (43) _______Such background material inevitably reflects who we are, (44) _______This doesn‘t,however, make interpretation merely relative or even pointless. Precisely because readers fromdifferent historical periods, places and social experiences produce different but overlappingreadings of the same words on the page-including for texts that engage with fundamental humanconcerns-debates about texts can play an important role in social discussion of beliefs and values.How we read a given text also depends to some extent on our particular interest in reading it.(45)_______such dimensions of read suggest-as others introduced later in the book will alsodo-that we bring an implicit (often unacknowledged) agenda to any act of reading. It doesnnecessarily follow that one kind of reading is fuller, more advanced or more worthwhile thananother. Ideally, different kinds of reading inform each other, and act as useful reference points forand counterbalances to one another. Together, they make up the reading component of your overallliteracy or relationship to your surrounding textual environment.[A] Are we studying that text and trying to respond in a way that fulfils the requirement of agiven course? Reading it simply for pleasure? Skimming it for information? Ways of reading on atrain or in bed are likely to differ considerably from reading in a seminar room.[B] Factors such as the place and period in which we are reading, our gender ethnicity, ageand social class will encourage us towards certain interpretation but at the same time obscure oreven close off others.[C] If you are unfamiliar with words or idioms, you guess at their meaning, using cluespresented in the contest. On the assumption that they will become relevant later, you make amental note of discourse entities as well as possible links between them.[D]In effect, you try to reconstruct the likely meanings or effects that any given sentence,image or reference might have had: These might be the ones the author intended.[E]You make further inferences, for instance, about how the test may be significant to you, orabout its validity—inferences that form the basis of a personal response for which the author willinevitably be far less responsible.[F]In plays，novels and narrative poems, characters speak as constructs created by the author,not necessarily as mouthpieces for the author‘s own thoughts.[G]Rather, we ascribe meanings to test on the basis of interaction between what we mightcall textual and contextual material: between kinds of organization or patterning we perceive in aformal structures (so espec ially its language structures) and various kinds of background,text‘ssocial knowledge, belief and attitude that we bring to the text.Section III TranslationDirections:Read the following text carefully and then translate the underlined segments into Chinese.Your translation should be written clearly on ANSWER SHEET. (10 points)Within the span of a hundred years, in the seventeenth and early eighteenth centuries, a tideof emigration—one of the great folk wanderings of history—swept from Europe to America. 46)This movement, driven by powerful and diverse motivations, built a nation out of a wilderness and,by its nature, shaped the character and destiny of an uncharted continent.47) The United States is the product of two principal forces-the immigration of European peoples with their varied ideas, customs, and national characteristics and the impact of a new country which modified these traits. Of necessity, colonial America was a projection of Europe.Across the Atlantic came successive groups of Englishmen, Frenchmen, Germans, Scots, Irishmen, Dutchmen, Swedes, and many others who attempted to transplant their habits and traditions to thenew world.48) But, the force of geographic conditions peculiar to America, the interplay of the variednational groups upon one another, and the sheer difficulty of maintaining old-world ways in a raw,new continent caused significant changes. These changes were gradual and at first scarcely visible.But the result was a new social pattern which, although it resembled European society in manyways, had a character that was distinctly American.49) The first shiploads of immigrants bound for the territory which is now the United Statescrossed the Atlantic more than a hundred years after the 15th- and 16th-century explorations ofNorth America. In the meantime, thriving Spanish colonies had been established in Mexico, theWest Indies, and South America. These travelers to North America came in small, unmercifully overcrowded craft. During their six- to twelve-week voyage, they subsisted on barely enough foodallotted to them. Many of the ship were lost in storms, many passengers died of disease, andinfants rarely survived the journey. Sometimes storms blew the vessels far off their course, andoften calm brought unbearably long delay.―To t he anxious travelers the sight of the American shore brought almost inexpressible relief.‖　distance smelt as sweet as a said one recorder of events, ―The air at twelve leagues‘　new-blown garden.‖ The colonists‘ first glimpse of the new land was a sight of dense woods. 50) The virgin forest with its richness and variety of trees was a veritable real treasure-house whichextended from Maine all the way down to Georgia. Here was abundant fuel and lumber. Here wasthe raw material of houses and furniture, ships and potash, dyes and naval stores.Section IV WritingPart A51. Directions:You are going to host a club reading session. Write an email of about 100 words recommending a book to the club members.You should state reasons for your recommendation.You should write neatly on the ANSWER SHEET.Do not sign your own name at the end of the letter. Use Li Ming instead.Do not write the address. (10 points)Part B52. Directions:Write an essay of 160-200 words based on the following drawing. In your essay you should1) describe the drawing briefly2) explain its intended meaning, and3) give your commentsYou should write neatly on ANSWER SHEET. (20 points)手机时代的聚会参考答案及详细解析I cloze1. [A] when [B] why [C] how [D] what【答案】[D] what【解析】该题考查的是语法知识。

正在加载2015年1 月研究生英语学位课统考答题卡（GET ）真题试卷1 A B C D 控制面板2 A B C D试卷满分：100分3 A B C D全部题型 1. LISTENING COMPREHENSION2. VOCABULARY3. CLOZE4. READING COMPREHENSION5. TRANS4 A B C D5 A B C D试题数量：83题LATION6. WRITING6 A B C D7 A B C DLISTENING COMPREHENSION8 A B C D答题120时限：分钟9 A B C D10 A B C DSection A剩余时间：调整字号：12 14 1618Directions: In this section, you will hear nine shortconversations between two speakers. At the end of eachconversation a question will be asked about what wassaid. The conversations and the questions will be readonly once. Choose the best answer from the four choicesgiven by marking the corresponding letter with a single11 A B C D12 A B C D13 A B C D20 bar across the square brackets on your machine-scoring Answer Sheet.14 A B C D15 A B C D 调整背景：21 A B C D22 A B C D 听力原文：W: What are you doing, Sam?M: I'm looking for a job through the classified ads in the paper.W: Have you tried networking? 23A B C DQ: What does the woman suggest the man do?1．24 A B C DA ．Try job agencies.B．Read newspaper ads.25 A B C D26 A B C D C．Receive extra training.D．Contact other people.27 A B C D 正确答案： D 解析：女士说：你在做什么，Sam?男士说：28 A B C D 我正在看报纸的分类广告找工作。

2015财政部财政科学研究所财务与会计考博分析一、招考介绍20142财务与会计李勇1否 1.英语、日语任选一2.马克思主义理论（已获得硕士学位的考生及应届硕士毕业生免试）3.专业基础知识：经济学综合[包括政治经济学、西方经济学（微观经济学），并涉及管理学内容]4.专业知识：财务与会计（包括企业管理、企业财务、财务会计）于中一0文宗瑜2是杨小舟2是王建新1是备注：我所研究生招生办公室只备有历年考试真题，不提供考前辅导及相关书籍，购买真题可在我所研究生部网站办理。

二、联系导师在初步定好考博学校之后，就要和所报考院校中意的老师取得联系，询问是否有招生名额，能否报考，这是我们考博成功的关键第一步。

大多数考生会在九月中下旬与导师取得联系。

因为太早，学校里面直博名额什么的还没有确定，报考的导师也不清楚是否有名额；太晚的话，怕别的学生比你早联系就不好了。

一般情况下，导师对一个学生很中意的话，后来联系的学生，导师一般也不会答应其报考了。

在此说点题外话，联系导师的过程中，如果读研期间的导师有关系，可以尽量利用。

如果没有，也没关系，凭着自己的本事也是可以和考博导师很好的沟通的，这就要看自己了。

通常跟导师初次联系，都是发邮件。

导师回复邮件的情况一般有几种：（1）、欢迎报考。

这种答复最笼统，说明不了问题。

我们可以接着努力和老师多沟通，看看具体的进展，避免出现初试之后却没有名额的情况。

（2）、名额有限，可以报考，但有竞争。

很多人说这样的回复不满意，认为希望很小一般会被刷。

其实这样还是比较好的一种回答，最起码导师没有骗你而且给你机会去证明自己，考的好就可以上。

(3）、你的研究方向和我一样......各种一大堆他的研究方向和你相关，欢迎报考什么的话。

不可否认，这是最好的情况，你可以放心的去考，一般不会出问题的。

但不排除偶然，像出现直博和本学校的硕转博名额问题，可能会给我们的报考和录取产生影响。

总之考博凭的是实力和自身的本事，关系只是占一部分，自己努力了就行，不用过分纠结于导师回复有没有啥隐含意思的。

财政部财政科学研究所博士研究生入学考试试题经济学综合2001年一、简答题（每题10分，共40分）1．如何理解马克思支出的利息的出现使得利润“从量的分割转化为质的区别”？2．简述公共领域的含义。

3．简述我国行业垄断的表现及危害。

4．简述风险投资的含义及其机制原理。

二、论述题（每题30分，在下列3小题中任选2题，共60分）1．试分析资本市场对我国经济的影响。

2．请从我国改革与发展历程来阐述政府与市场的关系。

3．试评述我国经济中的“价格大战现象”。

2002一、简答题（每题10分，共40分）1．简述马克思对社会必要劳动时间的不同定义。

2．国有产权委托——代理关系的含义及类型。

3．政府投资的乘数效应。

4．我国股票市场中非流通股的种类及特点。

二、论述题（每题30分，在下列3小题中任选2题，共60分）1．凯恩斯的有效需求不足理论能否解释我国内需不足的现象？请阐述你的理由。

2．请从经济结构演变的角度论述我国农民增收的主要途径。

3．试述你对“转轨经济学”的认识理解。

2003一、试论劳动价值论在马克思主义经济理论体系中的地位，并结合我国实际谈谈怎样发展劳动价值论。

（30分）二、比较分析供给学派与货币学派两者政策主张的异同。

（25分）三、（以下2题任选1题，每题45分）1．如何看待我国转轨时期的经济波动？2．如何看待我国转轨时期的居民收入分配差距？2004一、试述马克思主义社会再生产原理的要点。

（30分）二、以下2题任选1题，每题30分1．试述新凯恩斯经济学与新古典经济学的主要区别。

2．菲利普斯曲线所表示的基本经济关系及其政策含义。

三、以下2题任选1题，每题40分1．试述我国二元经济背景下的工业化问题。

2．如何看待消费进步对中国国民经济发展的作用。

2006年博士学位研究生入学考试财政学专业财政理论与政策方向一、简答题（20分）1、简答政府采购的定义与政策功能2、简答制度经济学与财政学的关系二、简述题（40分）1、试述“瓦格纳定理”（政府活动与经费递增规律）并对其作出评论2、论述中外企业所得税并轨的必要性、可能性和配套事项。

2015研究生入学统一考试试题及解析（英语二）2015研究生入学统一考试试题（英语二）Section ⅠUse of EnglishDirections: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points)In our contemporary culture, the prospect of communicating with -- or even looking at -- a stranger is virtually unbearable. Everyone around us seems to agree by the way they rolling in their phones, even without a 1 underground.It's a sad reality -- our desire to avoid interacting with other human beings -- because there's 2 to be gained from talking to the stranger standing by you. But you wouldn't know it, 3 into your phone. This universal protection sends the 4: "Please don't approach me."What is it that makes us feel we need to hide 5 our screens?One answer is fear, according to Jon Wortmann, executive mental coach." We fear rejection, or that our innocent social advances will be 6 as "creepy," he told The Huffington Post. We fear we'll be 7. We fear we'll be disruptive.Strangers are inherently 8 to us, so we are more likely to feel 9 anxious when communicating with them compared with our friends and acquaintances. To avoid this anxiety, we 10 to our phones. "Phones become our security blanket," Wortmann says. "They are our happy glasses that protect us from what we perceive is going to be more 11."But once we rip off the bandaid, tuck our smartphones in our pockets and look up, it doesn't 12 so bad. In one 2011 experiment, behavioral scientists Nicholas Epley and Juliana Schroeder asked commuters to do the unthinkable: Start a13. The duo had Chicago train commuters talk to their fellow 14. "When Dr. Epley and Ms. Schroeder asked other people in the same train station to 15 how they would feel after talking to a stranger, the commuters thought their 16 would be more pleasant if they sat on their own," the New York Times summarizes. Though the participants didn't expect a positive experience, after they 17 with the experiment, "not a single person reported having been snubbed."18, these commutes were reportedly more enjoyable compared with those sans communication, which makes absolute sense, 19 human beings thrive off of social connections. It's that 20: Talking to strangers can make you feel connected.1.[A] ticket [B] permit [C] signal [D] record2.[A] nothing [B] little [C] another [D] much3.[A] beaten [B] guided [C] plugged [D] brought4.[A] message [B] code [C] notice [D] sign5.[A] under [B] beyond [C] behind [D] from6.[A] misapplied [B] mismatched [C] misadjusted [D] misinterpreted7.[A] replaced [B] fired [C] judged [D] delayed8.[A] unreasonable [B] ungrateful [C] unconventional [D] unfamiliar9.[A] comfortable [B] confident [C] anxious [D] angry10.[A] attend [B] point [C] take [D] turn11.[A] dangerous [B] mysterious [C] violent [D] boring12.[A] hurt [B] resist [C] bend [D] decay13.[A] lecture [B] conversation [C] debate [D] negotiation14.[A] passengers [B] employees [C] researchers [D] trainees15.[A] reveal [B] choose [C] predict [D] design16.[A] voyage [B] ride [C] walk [D] flight17.[A] went through [B] did away [C] caught up [D] put up18.[A] in turn [B] in fact [C] in particular [D] in consequence19.[A] unless [B] since [C] if [D] whereas20.[A] funny [B] logical [C] simple [D] rare正确选项1-5 CDCAC 6-10 DCDCD 11-15 AABAC 16-20 BABBC真题解析：1. C [A] ticket 票[B] permit 允许，许可[C] signal信号，标志[D] record记录，记载解析：名词辨析。

该文档包括2015年真题、2015年育明学员考研经验、金融硕士大纲解析（部分）。

财政部财政科学研究所2015年招收攻读硕士学位研究生入学考试经济学综合试题（A）一、名词解释（每题5分，共30分。

报考会计信息化和税收征管信息化研究方向每题7分，共42分。

）资本积累虚拟资本生产函数流动性陷阱混合所有制经济基尼系数二、简答题（每题20分，共60分。

会计信息化和税收征管信息化研究方向每题25分，共75分。

）1、简述不变资本、可变资本和剩余价值的概念与关联。

2、简述经济增长、经济发展的含义与差异。

3、简述经济全球化的表现及其对我国经济的影响三、论述题（每题30分，任选两题，共60分。

会计信息化和税收征管信息化研究方向任选一题，每题33分。

）1、试论凯恩斯总供给曲线与古典总供给曲线的差异及其政策含义。

2、试述你对社会主义市场经济体制下“市场在资源配置中起决定性作用”的理解。

3、试从理论与实践的结合上，分析我国加强环境保护的重要性及政策思路。

昨天成绩出来了，考研的万里长征终于结束了，本人今年属于二战，为了今天这个结果着实付出了很大的代价，也积累了许多经验和教训，下面就简要谈谈几点，希望能给以后的学弟学妹们提供些帮助。

首先，虽说今年是二战，但是在前年的时候我其实并没有认真的学习，整体来说是玩过去了，结果就是成绩非常的糟糕，也不能说前年浪费了时间后不后悔，但是却是让我自己亲身明白了许多的道理，我受用一生的教训。

所以我想说的第一点，也是最重要的一点是“一分耕耘一分收获”，要知道考研考的并不是智力，而是你的毅力、你持之以恒的耐力和自信平和的心态。

如果你没有心里准备要真的去付出时间、精力和努力，去真正沉下去、平静地学习，那么你也就不用去看什么方法经验之类的了，所有的方法经验只能告诉你路怎样走才能更有效率，而路终究还是要你一步一个脚印的自己去走。

初试：公共课英语：个人感觉直接拿着单词书背的时间太长效率并不是太好，而且也浪费时间，单词书只要整体背个两三遍就好了，大致都有个印象，然后就去看真题，从2000年以后的真题开始看起，前些年的真题相对来说比较简单，后面难度逐渐加大，真题，特别是阅读，最好要精翻，因为里面涉及到单词、语法等一系列的问题。

财政部财政科学研究所2015年招收攻读博士学位研究生入学考试英语试题PART ONE: Grammar (15 points)Directions: Below each sentence, there are four choices marked A, B, C and D. Choose the one that is closest in meaning to the underlined word in the sentence or that best completes the sentence. Please write the corresponding letter on the Answer Sheet.1. The quality of teaching should be measured by the degree the students’potentiality is developed.A. of whichB. with whichC. in whichD. to which2. Another food crop raised by Indians strange to the European was called Indian corn.A. who wereB. that wereC. that wasD. who was3. We moved to the new house in the suburbs so that the kids would have a garden .A. in which to playB. to play withC. to playD. where to play4. There are many copper mines in the state of Arizona, contributes significantly to the state’s economy.A. a factB. which factC. whose factD. that5. Hydrogen is the fundamental element of the universe it provides the building blocks from which the other elements are produced.A. so thatB. but thatC. in thatD. provided that6. Nearly all trees contains a mix of polymers that can burn like petroleum properly extracted.A. afterB. ifC. when itD. is7. The early years of the United States government were characterized by a debate concerning or individual states should have more power.A. whether the federal governmentB. either the federal governmentC. that the federal governmentD. the federal government8. Exploration of the Solar System is continuing, and at the present rate of progress all the planets within the next 50 years.A. will have been contactedB. will have contactedC. will be contactedD. will contact9. By the year of 2025, scientists probably a cure for cancer.A. will be discoveringB. are discoveringC. will have discoveredD. have discovered10. Thomas Edison’s first patented invention was a device in Congress.A. for counting votesB. that counting votesC. counts votesD. counted votes11. Using many symbols makes to put a large amount of information on a single map.A. possibleB. it is possibleC. it possibleD. that possible12. Anna was reading a piece of science fiction, completely to the outside world.A. being lostB. having lostC. losingD. lost13. Beef cattle of all livestock for economic growth in the certain geographicregions.A. the most are importantB. are the most importantC. is the most importantD. that are most important14. advance and retreat in their eternal rhythms, but the surface of the sea itself isnever at rest.A. Not only when the tides doB. As the tides not only doC. Not only do the tidesD. Do the tides not only15. divorce ourselves from the masses of the people.A. In no time we shouldB. In no time should weC. At no time we shouldD. At no time should wePART TWO: Reading comprehension (20 points)Directions:There are 4 reading passages in this part. Each passage is followed by some questions or unfinished sentences. For each of them there are four choices marked A, B, C, and D. You should decide on the best choice and write the corresponding letter on the Answer Sheet.Passage 1 (5 points)The good news made headlines nationwide: Deaths from several kinds of cancer have declined significantly in recent years. But the news has to be bittersweet for many cancer patients and their families. Every year, more than 500000 people in the United States still die of cancer. In fact, more than half of all patients diagnosed with cancer will die of their disease within a few years. And while it’s true survival is longer today than in the past, thequality of life for these patients is often greatly diminished. Cancer –and many of the treatments used to fight it - causes pain, nausea, fatigue, and anxiety that routinely go undertreated or untreated.In the nation’s single-minded focus on curing cancer, we have inadvertently devalued the critical need for palliative care, which focuses on alleviating physical and psychological symptoms over the course of the disease. Nothing would have a greater impact on the daily lives of cancer patients and their families than good symptom control and supportive therapy. Yet the National Cancer Institute (NCI), the federal government’s leader in cancer research and training, spent less than one percent of its 1999 budget on any aspect of research or training in palliative care.The nation needs to get serious about reducing needless suffering. NCI should commit to and fund research aimed at improving symptom control and palliative care. NCI also could designate “centers of excellence” among the cancer centers it recognizes. To get that designation, centers would deliver innovative, top-quality palliative care to all segments of the populations the centers serve; train professionals in medicine, nursing, psychology, social work, and other disciplines to provide palliative care; and conduct research.Insurance coverage for palliative and hospice care also contributes to the problem by forcing people to choose between treatment or hospice care. This “either/or” approach does not readily allow these two types of essential care to be integrated. The Medicare hospice benefit is designed specifically for people in the final stages of illness and allows enrollment only if patients are expected to survive six months or less. The benefit excludes patients from seeking both palliative care and potentially life-extending treatment.That makes hospice enrollment an obvious deterrent for many patients. And hospices, which may have the most skilled practitioners and the most experience in administering palliative care, cannot offer their services to people who could really benefit but still are pursuing active treatment.It is innately human to comfort and provide care to those suffering from cancer, particularly those close to death. Yet what seems self-evident at an individual, personal level has not guided policy at the level of institutions in this country. Death is inevitable, but severe suffering is not. To offer hope for a long life of the highest possible quality and to deliver the best quality cancer care from diagnoses to death, our public institutions need to move toward policies that value and promote palliative care.16. Palliative care is concerned with improving patients’.A. survival ratesB. quality of lifeC. lifespansD. options for health insurance providers17. According to the author, research on palliative care for .A. is more important than research for cancer curesB. has been overlooked by researchersC. is virtually non-existentD. is regarded by researchers as a frivolous topic18. The main problem of insurance coverage for hospice care and active treatment isthat .A. it does not allow patients to seek bothB. it only covers patients whose life expectancy is less than six monthsC. it deprives patients of the right to choose between two proven treatment methodsD. hospice care is only covered when it may extend a patient’s life expectancy19. Hospices offer cancer patients .A. an alternative to palliative careB. comfort in their early stages of illnessC. skilled and experienced palliative careD. an alternative to active treatment20. This text is mainly about .A. improving cancer research in the U.SB. reforming insurance coverage for cancer patientsC. understanding different options for cancer treatment and careD. reducing the suffering of cancer patientsPassage 2 (5 points)Man and women do think differently, at least where the anatomy of the brain is concerned, according to a new study. The brain is made primarily of two different types of tissue, called gray matter and white matter. This new research reveals that men think more with their gray matter, and women think more with white. Researchers stressed that just because the two sexes think differently, this does not affect intellectual performance.Psychology professor Richard Haier of the University of California, Irvine led the research along with colleagues from the University of New Mexico. Their findings show that in general, men have nearly 6.5 times the amount of gray matter related intelligence compared with women, whereas women have nearly 10 times the amount of white matter related to intelligence compared with men. “These findings suggested that human evolution has created two different types of brains designed for equally intelligent behavior,”said Haier, adding that, “by pinpointing these gender-based intelligence areas, the study has the potential to aid research on dementia and other cognitive-impairment diseases in the brain.The results are detailed in the online version of the journal NeuroImage. In human brains, gray matter represents information processing centers, whereas white matter works to network these processing centers. The results from this study may help explain why men and women excel at different types of tasks, said co-author and neuropsychologist Rex Jung of the University of New Mexico. For example, men tend to do better with tasks requiring more localized processing, such as mathematics, Jung said, while women are better at integrating and assimilating information from distributed gray-matter regions of the brain, which aids language skills. Scientists find it very interesting that while men and women use two very different activity centers and neurological pathways, men and women perform equally well on broad measures of cognitive ability, such as intelligence tests.This research also gives insight to why different types of head injuries are more disastrous to one sex or the other. For example, in women 84 percent of gray matter regions and 86 percent of white matter regions involved in intellectual performance were located inthe frontal lobes, whereas the percentages of these regions in a man’s frontal lobes are 45 percent and zero, respectively. This matches up well with clinical data that shows frontal lobe damage in women to be much more destructive than the same type of damage in men. Both Haier and Jung hope that this research with someday help doctors diagnose brain disorders in men and women earlier, as well as provide help designing more effective and precise treatments for brain damage.21. Which of the following statements is true, according to paragraph 1 ?A. The brain is a monolithic organ.B. Intellectual ability depends on which part of the brain is used.C. Intellectual ability varies between men and women.D. The anatomy of men’s brains and women’s brains differ.22. According to paragraph 2, this discovery is significant because .A. it is necessary to understand the anatomy of the brain when dealing with diseasesaffect thought processesB. it shows that men and women are equally intelligentC. it shows that men and women are equally intelligent overall, but specialize indifferent ways of thinkingD. many diseases of the brain are specific to gender or the other23. Which of the following statements is true about gray brain matter?A. It helps put together information from different parts of the brain.B. It is used for processing i nformation.C. There is less of it in men’s brains.D. There is a direct correlation between the amount of gray brain matter andmathematical ability.24. Which of the following statements is false about white brain matter?A. Women have more of it than men.B. It is used for putting together information from different parts of the brain.C. There is direct correlation between the amount of white brain matter and linguisticability.D. The amount of white brain matter is not directly related to overall intelligence.25. The final paragraph suggests that .A. men and women are equally intelligentB. men and women have different frontal lobesC. head injuries can have varied effects, according to whether a person is male orfemaleD. the research will be useful to other scientistsPassage 3 (5 points)So much data indicate the world’s progress towards meeting the Millennium Development Goals (MDGs), a set of targets adopted by world leaders at the UN more than ten years ago. But the goal-setting exercise has further pitfalls. Too often, the goals are reduced to working out how much money is needed to meet a particular target. Yet the countries that have made most progress in cutting poverty have largely done so not by spending public money, but by encouraging faster economic growth. As Shanta Devarajan,the World Bank’s chief economist for Africa, points out, growth does not just make more money available for social spending. It also increases the demand for such things as schooling, and thus helps meet other development goals. Yet the goals, as drawn up, made no mention of economic growth.Of course growth by itself does not solve all the problems of the poor. It also clear that while money helps, how it is spent and what it is spent on are enormously important. For instances, campaigners often ask for more to be spent on primary education. But throughout the developing world teachers on the public payroll are often absent from school. Teacher-absenteeism rates are around 20% in rural Kenya, 27% in Uganda and 14% in Ecuador.In any case, money that is allocated for such services rarely reaches its intended recipients. A study found that 70% of the money allocated for drugs and supplies by the Uganda government in 2000 was lost; in Ghana, 80% was siphoned off. Money needs to be spent, therefore, not merely on building more schools or hiring more teachers, but on getting them to do what they are paid for, and preventing resources from disappearing somewhere between the central government and their supposed destination.The good news is that policy experiments carried out by governments, NGOs, academics and international institutions are slowly building up a body of evidence about methods that work. A large-scale evaluation in Andhra Pradesh in southern India was shown, for example, that performance pay for teachers is three times as effective at raising pupil’s test scores as the equivalent amount spent on school supplies.And in Uganda the government, appalled that money meant for schools was not reaching them, took to publicizing how much was being allotted, using radio and newspaper. Money wastage was dramatically reduced. The World Bank hopes to bring such innovations to the notice of other governments during the summit, if it can. For if the drive against poverty is succeed, it will owe more to such ideas and wider use than to targets set at UN-sponsored summits.26. According to the text, which of the following merits can’t we derive from economicgrowth?A. It increases other demands such as education.B. It may help the government to fulfill Millennium Development Goals.C. Faster growth will lift the poor out of poverty.D. Economic growth may solve some problems of the poor.27. Teacher-absenteeism is cited as example .A. to call for governments apply performance pay for teachersB. to underline the importance of money should be spent on where it is neededC. to state that the allocated money should get staffs to do what they are paid forD. to show that African countries have a long way to go before reaching the UN’sgoalposts28. According to the author, we should when dealing with allocated money.A. avoid the leakage of moneyB. give the anti-poverty plans the priorityC. promote education to a higher levelD. improve public infrastructure first29. On which of the following would the author most probably agree?A. Economic growth does not make more money available for social spending.B. Money leakage is a big problem that Africa encounters.C. Millennium Development Goals may involve each country’s GDP growth.D. Millennium Development Goals have come to seen as applying to each developingcountry.30.We may infer from the last paragraph that .A. the World Bank plays an important role in helping Uganda fix money leakageB. money leakage is rampantly flourishing in UgandaC. Millennium Development Goals may have failed in lifting the poor out of povertyD. innovative ideas should come before targets set by UNPassage 4 (5 points)In the 20th century, all the nightmare-novels of the future imagined that books would be burnt. In the 21th century, our dystopias imagine a world where books are forgotten. To pluck just one, Gary Steynghart’s novel Super Sad True Love Story describes a world where everybody is obsessed with their electronic Apparat – an even more omnivorous i-phone with a flickering stream of shopping and reality shows and porn – and have somehow come to believe that the few remaining unread paper books left off a rank smell. The book on the book, it suggests, is closing.The book – the physical paper book – is being circled by a shoal of sharks, with sales down 9 percent this year alone. It’s being chewed by the e-book. It’s being gored by the death of the bookshop and the library. And most importantly, the mental space it occupied is being eroded by the thousand Weapons of Mass Destruction that surround us all. It’s hard to admit, but we all sense it: it is becoming almost physically harder to read books.In his gorgeous little book The Lost Art of Reading – Why Books Matter in a Distracted Time, the critic David Ulin admits to a strange feeling. All his life, he had taken reading as for granted as eating – but then, a few years ago, he “become aware, in an apartment full of books, that I could no longer find within myself the quiet necessary to read”. He would sit down to do it at night, as he always had, and read a few paragraphs, then find his mind was wandering, imploring him to check his email, or Twitter, or Facebook. “What I’m struggling with,”he writes, “is the encroachment of the buzz, the sense that there’s something out there that merits my attention.”I think most of us have this sense today, if we are honest. If you read a book with your laptop thrumming on the other side of the room, it can be like trying to read in the middle of a party, where everybody is shouting to each other. To read, you need to slow down. You need mental silence except for the words. That’s getting harder to find.No, don’t misunderstand me. I adore the web, and they will have to wrench my Twitter feed from my cold dead hands. This isn’t going to turn into an antediluvian rant against the glories of our wired world. But there’s a reason why that word –“wired”–means both “connected to the internet” and “high, frantic, unable to concentrate”.In the age of the internet, physical paper books are a technology we need more, not less. In the 1950s, the novelist Herman Hesse wrote: “The more the need for entertainment and mainstream education can be met by new inventions, the more the book will recover itsdignity and authority. We have not yet quite reached the point where young competitors, such as radio, cinema, etc, have taken over the functions from the book it can’t afford to lose.” We have now reached that point.31.By mentioning the work of Gary Steynghart, the author intends to .A. advocate the idea that reading physical paper books is out of fashionB. introduce a brand new electronic product even omnivorous than i-phoneC. prove that books will be outweighed by reality shows and porn in the futureD. indicate that books are left out in fictions describing the future world32. The most significant reason for the falling sales of paper books is that .A. electronic books are taking over more and more market share of paper booksB. people’ minds don’t have the space for reading due to all kinds of temptationC. bookstores are out of business as people prefer to borrowing books from the libraryD. people think things on the Internet are more worthy of their attention33.According to paragraph 3, we can infer that .A. people are inclined to take reading for grantedB. people’ minds are encroached by the InternetC. it’s hard to concentrate on reading nowadaysD. David Ulin’s book gives readers a strange feeling34. The explanation of the word “wired” probably indicates that .A. people always misunderstand the functions of internetB. Internet is partly responsible for the vanishing of paper booksC. people call the internet “wired world” for a reasonD. Internet will take over the functions of paper books35. Which of the following will the author most probably agree on?A. True readers can maintain reading in all kinds of environment, including noisy one.B. The Internet should be strictly condemned for endangering physical paper books.C. Physical paper books are facing extreme danger of being replaced by other things.D. Reading books isn’t in accordance with the increasing need for entertainment. PART THREE (20 points)Directions: Read the following text carefully and then translate the underlined segments into Chinese. Your translation must be written on the Answer Sheet.When a company unexpectedly finds itself losing market share and taking a beating at the hands of its competitors, it’s a clear signal that a change is needed. For a variety of reasons, any company can suddenly lose the competitive advantage that it previously enjoyed. 36. The mark of a strong business, however, is its ability to overcome such setbacks and reclaim its positions as the front runner in its field.One of the greatest variables in the process, however, is technology, which on one hand makes business more efficient and thus profitable than previously thought possible, but changes at such a rapid pace that few businesses utilize it to its full potential. Those companies that invest heavily in the latest technology of the day may find their machines out dated and obsolete the next year, thus losing the advantage that they hoped to gain, and also a substantial amount of investment money as well. 37. Those are more cautious and buy less of the latest machine may learn that technology changes more slowly, and theircompetitors who invested more heavily now hold the upper hand. It’s a game of hit or miss.Because of the uneven and unpredictable pace of progress between technological fields, 38. companies are devoting more and more resources to not only acquiring more of the latest developments, but researching the factors that determine their production so as to position themselves better to adapt to the next change. This strategy has been producing positive results for those who employ it, but it is a massively expensive one, limiting its viability to only the largest companies, who are already enjoying many advantages in the market.Such dynamics make it increasingly difficult for new setup companies to break into established markets, lacking the funding and cash reserves necessary to play the game way as the big boy do. The same technology that keeps the large companies on top, however, can still topple them. 39. New and smaller companies have less to lose and thus can afford to gamble on new technologies that larger companies consider too risky to devote themselves to. 40. In the rare occurrences when these risky endeavors bear fruit, providing themselves to be the way of future, the rewards to those daring enough, or small enough, to invest in them prove well worth the effort.PART FOUR (20 points)Directions: Translate the following sentences into English. Your translation must be written on the Answer Sheet.41．我们必须全面深化改革，以释放市场活力对冲经济下行压力。

财政部财政科学研究所
2015年招收攻读博士学位研究生入学考试
会计理论与实务（会计信息化研究方向）试题
一、名词辨析（每小题6分，共30分）
1、分批法与分步法
2、收入与利得
3、成本法与权益法
4、或有资产与预计负债
5、设定提存计划与设定收益计划
二、单项选择题（每小题5分，共30分）
1、其他综合收益不包括下列哪项内容？（）
A.可供出售金融资产公允价值变动形成的所有者权益变动
B.权益法下被投资单位其他所有者权益变动形成的所有者权益变动
C.股份支付形成的所有者权益变动
D.套期保值形成的所有者权益变动
2、A公司于2013年11月10日取得B公司5%的股权作为可供出售金融资产，取得
成本为1800万元，2013年12月31日其公允价值为2000万元。

2014年2月1
日，A公司又从市场上取得B公司15%股权，实际支付款项6300万元，原5%投资在该日的公允价值为2100万元。

从2014年2月1日起，A公司能够对B
公司施加重大影响。

2014年2月1日B公司可辨认净资产公允价值为44000
万元。

2014年2月1日，A公司长期股权投资的借方余额是（）
A.6300万元
B.8300万元
C.8400万元
D.8800万元
3、2010年6月1日，某上市公司购入一台不需要安装的生产设备，支付价款和
相关税费总计120万元。

该设备的预计使用寿命为10年，无残值，按照直线法计提折旧。

2013年12月因出现减值迹象，对该设备进行减值测试，预计该设备的公允价值为65万元，处置费用为8万元；如果继续使用，预计。

中国财政科学研究院-2018年招收攻读博士学位研究生入学考试-英语试题中国财政科学研究院2018年招收攻读博士学位研究生入学考试英语试题Part One: Structure and Writing Expression (15 points):Directions:There are 15 multiple-choice questions in this section. Choose the best answer to each question. Mark your answers on your answer sheet.1. None of these students, including the one who passed today’s test ________ is thestandard of last year’s students.A. toB. up toC. withD. on2. The slow pace of job creation was without precedent for the period on recoveryfrom a recession, but the conditions that conspired to cause the recession were also ________.A. hearteningB. fascinatingC. ambiguousD. atypical3. The stock market declined sharply, and rampant business investment slumped.Then an ensuing spate on scandals ________ public trust in the way companies were run.A. consolidatedB. illuminatedC. weakenedD. celebrated4. And yet, despite these powerful ________ to growth, the recession provedsurprisingly mild.A.CounterforceB. stimulantsC. concomitantsD. manipulation5. The governor might conceivably find a genuine resolution to the budgetarydilemma, but she may be tempted to engage in a deception: a ________ exercise in fiscal prudence.A. rigorousB. blatantC. speciousD. convincing6. While the company’s CEO professes to be confident and urges the deal forward,its investors are unlikely to be so ________ about its prospects. Many were uncomfortable at the way the corporation was forced to spend much of its capitalin last year’s expansion, and this new venture is potentially even more risky.A. apatheticB. sanguineC. apprehensiveD. anxious7. Progressive and reactionary populist movements are not necessarily ________:each may, and usually does, possess features of the other.A. subversiveB. efficaciousC. untenableD. dichotomous8. The national bank has been uncommonly powerful in comparison to itscounterparts in other nations. It retains this potency partly because its contr ol of the nation’s banking system is unencumbered by governmental interference, and thus its actions remain largely ________.A. discretionaryB. bureaucraticC. compulsoryD. lucrative9. Although the insistence on balancing spending against tax revenues hascontributed to the economy’s stagnation, unfortunately, the government does not seem likely to ________ this rigid policy.A. persist inB. initiateC. repudiateD. continue10. You cannot be ________ careful when you drive a car.A. veryB. tooC. soD. enough11. You have nothing to ________ by refusing to listen to our advice.A. gainB. graspC. seizeD. earn12. We have planned an exciting publicity ______ with our advertisers.A. struggleB. conflictC. battleD. campaign13. Even the cleverest use of time management techniques is powerless to ________the sum of minutes in a person’s life (over 52 million, optimistically assuming a life expectancy of 100 years), so people squeeze as much as they could into each one of them.A. augmentB. quantifyC. enrichD. justify14. Many innovative breakthroughs come about when people venture beyond theirown areas of expertise, because often it takes an outsider to ask the na?ve question that may yield _______ solution.A. a constructiveB. an unconventionalC. an agreeableD. a practical15. People tend to ________ how distinct their own lives are,so the commonalitythey enjoy with other people seem to them a series of small miracles.A. denyB. overlookC. exaggerateD. ignorePart Two: Reading Comprehension (20 Points)Directions:In this section there are 4 passages followed by a total of 20 multiple-choice questions. Read the passages and then mark your answers on your answer sheet.Passage 1 (5 points)One of the principal themes of Walzer's critique of liberal capitalism is that it is insufficiently egalitarian. Walzer's case against the economic inequality generated by capitalism and in favor of "a radical redistribution of wealth" is presented in a widely cited essay entitled "In Defense of Equality.”The most striking feature of Walzer's critique is that, far from rejecting the principle of reward according to merit, Walzer insists on its validity. People who excel should receive the superior benefits appropriate to their excellence. But people exhibit a great variety of qualities----"intelligence, physical strength, agility and grace, artistic creativity, mechanical skill, leadership, endurance, memory, psychological insight, the capacity for hard work----even moral strength, sensitivity, the ability to express compassion." Each deserves its proper recompense, and hence a proper distribution of material goods should reflect human differences as measured on all these different scales. Yet, under capitalism, the ability to make money ("the green thumb ofbourgeois society") enables its possessor to acquire almost "every other sort of social good," such as the respect and esteem of others.The centerpiece of Walzer’s argument is the invocation of a quotation from Pascal's Pensees, which concludes: "Tyranny is the wish to obtain by one means what can only be had by another." Pascal believes that we owe different duties to different qualities. So we might say that infatuation is the proper response to charm, and awe the proper response to strength. In this light, Walzer characterizes capitalism as the tyranny of money (or of the ability to make it). And Walzer advocates as the means of eliminating this tyranny and of restoring genuine equality "the abolition of the power of money outside its sphere". What Walzer envisions is a society in which wealth is no longer convertible into social goods with which it has no intrinsic connection. Walzer’s argument is a puzzling one. After all, why should those qualities unrelated to the production of material goods be rewarded with material goods? Is it not tyrannical, in Pascal’s sense, to insist that those who excel in "sensitivity” or "the ability to express compassion" merit equal wealth with those who excel in qualities (such as "the capacity for hard work") essential in producing wealth? Yet Walzer's argument, however deficient, does point to one of the most serious weaknesses of capitalism----namely, that it brings to predominant positions in a society people who, no matter how legitimately they have earned their material rewards, often lack those other qualities that evoke affection or admiration. Some even argue plausibly that this weakness may be irremediable: in any society that, like a capitalist society, seeks to become ever wealthier in material terms disproportionate rewards are bound to flow to the people who are instrumental inproducing the increase in its wealth.。

财政部财科所一、财科所会计硕士学费总6.8万二、财科所复试分数线及招生人数会计硕士录取人数分数线201543225201438229三、复试内容政治（参考最新考研大纲）会计、财务管理、审计考研真题财政部财政科学研究所招收攻读硕士学位研究生入学复试会计学专业试题（A卷）一、解释并比较下列各组概念（每小题6分，共24分）1.会计收益与经济收益2.否定意见与无法表示意见3.套期保值与套利4.规则导向与原则导向二、简答题（每小题10分，共20分）1.简述所得税会计方法。

2.简述企业合并会计方法。

三、计算题（每小题，8分，共16分）1.甲企业本年度资金平均占用额为3,500万元，经分析，其中不合理部分为500万元。

预计下年度销售增长5%，资金周转加速2%。

请根据上述资料预测该企业下年度资金需要量。

2.某投资者购买丙公司股票，并且准备长期持有，要求的最低收益率为11%，该公司本年的股利为0.6元/股，预计未来股利年增长率为5%。

请根据上述资料推算该股票的内在价值。

四、论述题（每题20分，共40分。

第1题必答，第2、3题任选一题作答）1.论中国特色管理会计的基本理论构成。

2.论构建权责发生制的政府综合财务报告制度的现实意义。

3.论我国经营性国有资产管理中的现实问题及其解决措施。

考研经验2015硕士研究生录取工作由初试和复试两个阶段进行。

初试和复试都是硕士研究生招生考试的重要组成部分。

初试由国家统一组织，复试由招生单位自行组织。

财政部财科所会计硕士考研复试内容硕士研究生复试是硕士研究生入学考试中的重要环节，主要考核综合分析能力、解决实际问题的能力等。

复试由笔试和面试两部分组成。

笔试包括政治笔试和专业课笔试，面试包括三场：综合面试、专业能力面试和英语能力面试。

复试各科成绩满分均为100分，学术型初、复试笔试之和占录取总成绩70%，复试口试之和占录取总成绩30%。

专业硕士初、复试笔试之和加政治笔试的30%占录取总成绩70%，复试口试之和占录取总成绩30%。