As a actualizing degree of value, testing and assessing on actual effect depends on function of object and demand on satisfaction of subject . This paper thinks the cohesive function of ideological and political education is the precondition of testing and assessing, and sense of identification on values which is intrinsic require of overall development is standard of testing and assessing. Actual effect tests and assess of the degree of recognition, identification and action in ideology, political ideal and ethics. Matrix model benefit to test and assess the actual effect from content and level dimensionality.