第一部分 经济学基础
第一章 社会经济制度 ······························2
大纲解读···············································2
考点精讲···············································2
第一节 物质资料生产和基本经济
规律········································ 2
考点一 物质资料生产 ·······················2
考点二 社会基本矛盾运动················3
考点三 社会经济规律 ·······················3
第二节 社会经济制度的变革和
演化········································ 4
考点四 社会经济制度演变的原因
和主要阶段 ···························4
第三节 自然经济与商品经济············· 4
考点五 自然经济的概念····················5
考点六 商品经济产生的基本
条件·······································5
考点七 商品经济的发展阶段············5
第四节 市场与市场体系····················· 5
考点八 市场与市场体系的基本
概念·······································5
考点九 市场体系所具有的基本
功能·······································6
第五节 商品经济与市场经济············· 6
考点十 商品经济与市场经济的
区别与联系 ···························6
第六节 资源配置方式与经济体制····· 6
考点十一 合理配置社会资源的
必要性·······························6
考点十二 社会资源配置的基本
方式···································7
考点十三 经济体制与经济制度 ········7
同步自测················································7
同步自测解析········································9
第二章 商品经济的基本原理················· 11
大纲解读 ············································11
考点精讲 ············································11
第一节 商品的基本属性和本质
特征······································ 11
考点一 商品的使用价值和价值······11
考点二 具体劳动和抽象劳动··········12
考点三 商品的价值量的概念及其
决定因素·····························12
第二节 货币的产生和职能···············13
考点四 货币的产生过程 ·················13
考点五 货币的职能 ·························13
考点六 货币流通的基本规律··········14
第三节 价值规律及其作用···············15
考点七 价值规律的基本内容和
表现形式·····························15
考点八 价值规律在商品经济中的
主要作用·····························15
同步自测··············································16
同步自测解析······································17
第三章 资本主义的发展历程和社会主义
经济制度的建立 ························ 19
大纲解读 ············································19
考点精讲 ············································19
第一节 资本主义的历史发展
过程······································19
考点一 资本主义的自由竞争和
市场机制·····························19
考点二 资本主义由自由竞争向
垄断过渡的过程 ·················20
经济基础知识(初级)
VI
.
第二节 垄断资本主义 ······················ 20
考点三 垄断资本主义的基本
经济特征···························· 20
考点四 垄断资本、金融寡头形成
和发展的过程 ···················· 20
考点五 国家垄断资本主义的产生
及其主要形式 ···················· 21
第三节 资本主义发展的历史
趋势······································ 21
考点六 当代资本主义生产关系的
新变化及其实质 ················ 21
考点七 社会主义取代资本主义的
总趋势································ 22
第四节 社会主义经济制度的
建立······································ 22
考点八 社会主义经济制度建立的
客观必然性 ························ 22
考点九 社会主义经济制度产生的
特点···································· 23
考点十 我国建立社会主义经济
制度的基本途径 ················ 23
同步自测·············································· 23
同步自测解析······································ 25.
第四章 社会主义的本质及其初级
阶段的基本经济制度 ·················27
大纲解读············································ 27
考点精讲············································ 27
第一节 社会主义的本质及其根本
任务和目的 ·························· 27
考点一 社会主义的本质················· 27
考点二 社会主义的根本任务是
解放和发展生产力············· 27
考点三 社会主义的根本目的是
消灭剥削，消除贫富两极
分化，实现共同富裕········· 28
第二节 社会主义的初级阶段理论
及基本经济制度 ·················· 28
考点四 社会主义初级阶段理论
概述 ····································28
考点五 社会主义初级阶段的基本
经济制度·····························29
考点六 社会主义初级阶段的收入
分配制度·····························30
同步自测··············································31
同步自测解析······································32
第五章 社会主义市场经济体制及其
运行基础 ··································· 34
大纲解读 ············································34
考点精讲 ············································34
第一节 社会主义商品经济与市场
经济······································34
考点一 社会主义商品经济存在的
原因 ····································34
考点二 社会主义市场经济的定义
和特征 ································34
第二节 社会主义经济体制改革的
目标和基本模式···················35
考点三 社会主义经济体制改革的
目标 ····································35
考点四 社会主义市场经济体制的
基本模式·····························35
第三节 社会主义市场体系···············36
考点五 社会主义市场体系的基本
特征 ····································36
考点六 社会主义市场经济条件下
的商品市场和要素市场······36
考点七 社会主义市场规则与
秩序 ····································37
考点八 社会主义市场的中介
组织 ····································37
第四节 社会主义市场经济的微观
基础······································38
考点九 社会主义企业和企业
制度 ····································38
考点十 社会主义企业的类型··········38
目 录
. VIVI II.
考点十一 现代企业制度的基本
特征································ 38
考点十二 我国农村的基本经济
制度································ 40
同步自测·············································· 40
同步自测解析······································ 42.
第六章 社会主义经济的增长与发展 ······44
大纲解读············································ 44
考点精讲············································ 44
第一节 社会主义再生产··················· 44
考点一 社会主义再生产的实质 ····· 44
考点二 社会主义再生产的特点 ····· 44
第二节 社会主义的产业结构··········· 45
考点三 产业结构的内涵及其
分类方法···························· 45
考点四 影响产业结构的因素········· 45
考点五 产业结构的优化················· 45
第三节 社会主义国民收入的
分配······································ 46
考点六 国民收入的初次分配和
再分配································ 46
考点七 社会主义积累基金和消费
基金···································· 47
考点八 社会保障制度的健全与
完善···································· 48
第四节 社会主义经济增长与经济
发展······································ 48
考点九 经济增长与经济发展的
相互关系···························· 48
考点十 经济增长方式及其转变 ····· 49
考点十一 树立科学的发展观········· 50
同步自测·············································· 51
同步自测解析······································ 53.
第七章 社会主义市场经济的宏观调控 ·····55
大纲解读············································ 55
考点精讲············································ 55
第一节 社会主义国家的经济职能
与宏观经济调控···················55
考点一 社会主义国家的经济
职能 ····································55
考点二 社会主义市场经济宏观
调控的必要性·····················55
第二节 宏观经济调控的目标、
方式和手段 ··························56
考点三 宏观经济调控的目标··········56
考点四 宏观经济调控的方式··········56
考点五 宏观经济调控的手段··········56
第三节 宏观经济调控政策及其
综合协调 ······························57
考点六 财政政策·····························57
考点七 货币政策·····························58
考点八 宏观调控的综合协调··········58
同步自测··············································59
同步自测解析······································60
第八章 经济全球化与我国经济的对外
开放 ·········································· 62
大纲解读 ············································62
考点精讲 ············································62
第一节 经济全球化及其发展
趋势······································62
考点一 经济全球化的概念 ·············62
考点二 经济全球化的发展趋势
及对世界和各国经济产生
的影响 ································63
第二节 经济全球化给发展中国家
带来的挑战与机遇···············63
考点三 经济全球化给发展中国家
带来的挑战与机遇 ·············63
第三节 经济全球化与我国的开放型
经济······································63
考点四 开放型经济的基本含义······63
考点五 我国实行开放型经济的
现实意义·····························64
经济基础知识(初级)
VIII
.
第四节 经济全球化背景下的我国
涉外经济管理 ······················ 64
考点六 经济全球化背景下的我国
涉外经济管理 ···················· 64
第五节 我国涉外经济管理应遵循
的基本原则 ·························· 64
考点七 我国涉外经济管理应遵循
的基本原则 ························ 64
同步自测·············································· 65
同步自测解析······································ 66
第二部分 财 政
第九章 公共物品与财政职能 ·················68
大纲解读············································ 68
考点精讲············································ 68
第一节 公共物品的定义及其融资
与生产·································· 68
考点一 公共物品及其特征············· 68
考点二 公共物品的需求显示········· 69
考点三 公共物品的融资与生产 ····· 69
考点四 公共物品供给的制度
结构···································· 69
第二节 公共财政的基本含义与
特征······································ 69
考点五 公共财政的基本含义········· 69
考点六 公共财政的基本特征········· 70
第三节 公共财政的基本职能··········· 71
考点七 公共财政的基本职能········· 71
第四节 建立现代财政制度··············· 72
考点八 现代财政制度 ···················· 72
同步自测·············································· 72
同步自测解析······································ 74
第十章 财政支出····································76
大纲解读············································ 76
考点精讲············································ 76
第一节 财政支出及其分类··············· 76
考点一 如何理解财政支出数据 ····· 76
考点二 财政支出分类方法 ·············76
考点三 中国的政府支出分类
改革 ····································78
第二节 影响财政支出规模的主要
因素······································78
考点四 影响财政支出规模的主要
因素 ····································78
第三节 购买性支出和转移性
支出······································79
考点五 购买性支出和转移性支出
的含义与特点·····················79
考点六 购买性支出与转移性支出
的功能比较·························79
同步自测··············································79
同步自测解析······································80
第十一章 财政收入 ······························· 82
大纲解读 ············································82
考点精讲 ············································82
第一节 财政收入形式与分类···········82
考点一 财政收入的含义 ·················82
考点二 财政收入的形式 ·················83
考点三 财政收入的分类 ·················83
第二节 影响财政收入规模的主要
因素······································83
考点四 财政收入规模的衡量
指标 ····································83
考点五 影响财政收入规模的主要
因素 ····································84
考点六 财政收入规模的确定··········84
第三节 政府债务收入 ······················85
考点七 政府债务收入的含义和
特征 ····································85
考点八 政府债务的经济影响··········85
考点九 政府债务收入规模的衡量
指标 ····································85
同步自测··············································86
同步自测解析······································87
目 录
. IX IX.
第十二章 税收基本制度·························89
大纲解读············································ 89
考点精讲············································ 89
第一节 税收的基本含义与特征······· 89
考点一 税收的基本含义················· 89
考点二 税收的基本特征················· 90
第二节 税制要素与税收分类··········· 90
考点三 税制要素 ···························· 90
考点四 税收分类 ···························· 92
第三节 流转税类 ······························ 93
考点五 流转税的主要特点············· 93
考点六 增值税 ································ 93
考点七 消费税 ································ 94
第四节 所得税类 ······························ 94
考点八 所得税的主要特点············· 94
考点九 企业所得税 ························ 95
考点十 个人所得税 ························ 95
第五节 财产税类 ······························ 96
考点十一 财产税类 ························ 96
考点十二 车船税 ···························· 96
第六节 深化税收制度改革··············· 96
考点十三 税收制度改革的目标
取向································ 96
考点十四 税收制度改革的主要
内容································ 97
同步自测·············································· 97
同步自测解析······································ 98
第十三章 政府预算制度·······················100
大纲解读·········································· 100
考点精讲·········································· 100
第一节 政府预算职能 ···················· 100
考点一 政府预算的含义··············· 100
考点二 政府预算的职能··············· 100
考点三 政府预算的原则··············· 101
考点四 政府预算的分类··············· 102
第二节 我国政府预算周期············· 102
考点五 政府预算编制 ·················· 102
考点六 政府预算的审查和批准、
预算执行、预算调整、
政府决算 ··························103
第三节 部门预算 ····························104
考点七 部门预算···························104
第四节 改进预算管理制度·············105
考点八 预算管理制度的主要
内容 ··································105
同步自测············································105
同步自测解析····································106
第三部分 货币与金融
第十四章 货币制度与货币发行 ··········· 110
大纲解读 ··········································110
考点精讲 ··········································110
第一节 货币的本质与货币形态的
演变···································· 110
考点一 货币的本质 ·······················110
考点二 货币形态的演变 ···············111
第二节 货币制度的构成要素与
类型···································· 111
考点三 货币制度的构成要素与
类型 ··································111
考点四 货币制度的演变 ···············112
考点五 我国的货币制度 ···············112
第三节 货币发行 ···························· 113
考点六 货币层次···························113
考点七 货币供给机制 ···················113
同步自测············································ 114
同步自测解析···································· 115
第十五章 信用与金融中介 ·················· 117
大纲解读 ··········································117
考点精讲 ··········································117
第一节 信用的内涵与类型············· 117
考点一 信用的定义、存在前提
及本质特征·······················117
考点二 信用的作用 ·······················117
经济基础知识(初级)
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考点三 信用的形式 ·······················118
考点四 征信的定义和功能············119
第二节 金融中介 ···························· 119
考点五 金融中介 ···························119
第三节 我国金融中介体系············· 120
考点六 我国金融中介体系的
建立、巩固和发展··········· 120
考点七 我国当前金融中介体系的
结构·································· 121
同步自测············································ 121
同步自测解析···································· 123
第十六章 金融体系与金融市场············125
大纲解读·········································· 125
考点精讲·········································· 125
第一节 金融体系 ···························· 125
考点一 金融体系 ·························· 125
第二节 金融市场 ···························· 126
考点二 金融市场的定义和基本
功能·································· 126
考点三 金融市场的基本要素······· 126
考点四 金融市场的分类··············· 127
第三节 金融工具与利率················· 128
考点五 金融工具的定义、特征
和种类······························ 128
考点六 利率与利息 ······················ 129
同步自测············································ 130
同步自测解析···································· 132
第十七章 汇率与国际收支···················134
大纲解读·········································· 134
考点精讲·········································· 134
第一节 外汇与汇率 ························ 134
考点一 外汇与汇率 ······················ 134
考点二 汇率·································· 135
考点三 影响汇率变动的主要
因素·································· 136
考点四 汇率决定理论 ·················· 137
第二节 国际收支 ···························· 137
考点五 国际收支与国际收支
平衡表 ······························137
考点六 国际收支差额分析 ···········138
考点七 国际收支失衡的调节········139
同步自测············································139
同步自测解析····································141
第四部分 统 计
第十八章 统计与统计数据 ·················· 144
大纲解读 ··········································144
考点精讲 ··········································144
第一节 统计的含义 ························144
考点一 统计的含义 ·······················144
第二节 统计数据的计量尺度·········144
考点二 统计数据的计量尺度········144
第三节 统计数据的类型·················145
考点三 统计数据的类型 ···············145
第四节 统计指标及其类型·············146
考点四 统计指标及其类型 ···········146
同步自测············································146
同步自测解析····································146
第十九章 统计调查 ····························· 148
大纲解读 ··········································148
考点精讲 ··········································148
第一节 统计调查的概念与种类·····148
考点一 统计调查的概念与
种类 ··································148
第二节 统计调查的方式·················149
考点二 统计调查的方式 ···············149
第三节 统计数据搜集的方法·········151
考点三 统计数据搜集的方法········151
第四节 统计数据的质量·················152
考点四 统计数据的质量 ···············152
同步自测············································153
同步自测解析····································153
第二十章 统计数据的整理与显示 ······· 154
大纲解读 ··········································154
目 录
. XI XI.
考点精讲·········································· 154
第一节 品质数据的整理与显示····· 154
考点一 品质数据的整理与
显示·································· 154
第二节 数值型数据的整理与
显示···································· 155
考点二 数值型数据的整理与
显示·································· 155
第三节 统计表 ································ 157
考点三 统计表 ······························ 157
同步自测············································ 158
同步自测解析···································· 158
第二十一章 数据特征的测度 ···············160
大纲解读·········································· 160
考点精讲·········································· 160
第一节 集中趋势的测度················· 160
考点一 集中趋势的测度··············· 160
第二节 离散程度的测度················· 162
考点二 离散程度的测度··············· 162
同步自测············································ 163
同步自测解析···································· 163
第五部分 会 计
第二十二章 会计基本概念···················166
大纲解读·········································· 166
考点精讲·········································· 166
第一节 会计概述 ···························· 166
考点一 会计概述 ·························· 166
第二节 会计的基本前提················· 168
考点二 会计的基本前提··············· 168
第三节 会计基础和会计确认计量
的原则································ 169
考点三 会计基础和会计确认
计量的原则 ······················ 169
第四节 会计信息质量要求············· 170
考点四 会计信息质量要求··········· 170
同步自测············································ 171
同步自测解析···································· 171
第二十三章 会计核算·························· 172
大纲解读 ··········································172
考点精讲 ··········································172
第一节 会计要素和会计科目·········172
考点一 会计要素和会计科目········172
第二节 会计等式与复式记账·········175
考点二 会计等式与复式记账········175
第三节 会计凭证 ····························178
考点三 会计凭证···························178
第四节 会计账簿 ····························182
考点四 会计账簿···························182
第五节 财产清查 ····························188
考点五 财产清查···························188
同步自测············································191
同步自测解析····································191.
第二十四章 财务会计报告 ·················· 192
大纲解读 ··········································192
考点精讲 ··········································192
第一节 财务会计报告 ····················192
考点一 财务会计报告 ···················192
第二节 会计报表 ····························193
考点二 会计报表···························193
第三节 财务会计报告的编制
要求····································200
考点三 财务会计报告的编制
要求 ··································200
同步自测············································202
同步自测解析····································202.
第六部分 法 律
第二十五章 法的一般原理 ·················· 206
大纲解读 ··········································206
考点精讲 ··········································206
第一节 法的概念、本质和基本
特征····································206
考点一 法的概念、本质和基本
特征 ··································206
经济基础知识(初级)
XII
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第二节 法律规则的逻辑构成和
分类···································· 207
考点二 法律规则的逻辑构成和
分类·································· 207
第三节 法的制定和法律解释········· 208
考点三 法的制定和法律解释······· 208
第四节 法的功能和效力················· 209
考点四 法的功能和效力··············· 209
同步自测············································ 209
同步自测解析···································· 211
第二十六章 中国的法律体系 ···············213
大纲解读·········································· 213
考点精讲·········································· 213
第一节 法律体系的概念················· 213
考点一 法律体系的概念··············· 213
第二节 中国法律体系的基本
框架···································· 213
考点二 中国法律体系的基本
框架·································· 213
同步自测············································ 214
同步自测解析···································· 215
第二十七章 行政法基础知识 ···············216
大纲解读·········································· 216
考点精讲·········································· 216
第一节 行政法概述 ························ 216
考点一 行政法概述 ······················ 216
考点二 行政法律关系 ·················· 217
第二节 行政主体 ···························· 218
考点三 行政主体 ·························· 218
第三节 行政行为 ···························· 218
考点四 行政行为 ·························· 218
第四节 行政复议 ···························· 219
考点五 行政复议 ·························· 219
第五节 行政赔偿 ···························· 220
考点六 行政赔偿 ·························· 220
同步自测············································ 221
同步自测解析···································· 223
第二十八章 民法基础知识 ·················· 226
大纲解读 ··········································226
考点精讲 ··········································226
第一节 民法的概念与基本原则·····226
考点一 民法的概念与基本
原则 ··································226
第二节 民事主体 ····························227
考点二 民事主体···························227
第三节 民事法律行为 ····················229
考点三 民事法律行为 ···················229
第四节 代理····································231
考点四 代理···································231
第五节 民事权利、民事义务和
民事责任 ····························232
考点五 民事权利、民事义务和
民事责任···························232
第六节 诉讼时效 ····························234
考点六 诉讼时效···························234
同步自测············································235
同步自测解析····································237
第二十九章 民事诉讼与仲裁法律基础
知识 ································· 239
大纲解读 ··········································239
考点精讲 ··········································239
第一节 民事诉讼法基础知识·········239
考点一 民事诉讼法基础知识········239
第二节 行政诉讼法基础知识·········243
考点二 行政诉讼法基础知识········243
第三节 仲裁法基础知识·················244
考点三 仲裁法基础知识 ···············244
同步自测············································245
同步自测解析····································247
2014 年全国经济专业技术资格考试经济
基础知识(初级)试题······························ 249
参考答案与解析 ................................. 259.
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