1、conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be “professionals“, or if “genera
2、lists“, to dabble in different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory a
3、rmed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourag
4、e you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other peoples development approach, and then come back to guide our work. Second, we must think. “Learning without thought to overshadow, thinking without learning is perilous.“ We wan
5、t to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of min
6、d. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with
7、 masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and foc
8、us problem, more to active research, caught not put. Dare to innovate, in our work, often remain “the old way doesnt work, the new approach would not“ situation, the reason, the key is that many people know that copying other peoples ideas, mechanically, using someone elses old ways. To change this
9、predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Esp
10、ecially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthr
11、ough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of, andAccording to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himsel
12、f level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awarenes
13、s party of mass line education practice activities of major meaning Partys 18 major distinct proposed to focus on the partys advanced nature and purity, in the party, with “pragmatic and clean for the people“ as the main content of the partys mass line and educational practice. This is comrade XI Ji
14、nping as party General Secretary and adhere to strictly administering the party, strengthen the partys major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist partys major deployment, is the important measure to adv
15、ance the great cause of socialism with Chinese characteristics. First, carry out the partys mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Partys 18 to promote
16、 strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2020 Chinas gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this centur
17、y into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chines
18、e dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-re
19、liance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activiti
20、es in depth the fundamental starting point and ending point. Strengthen the education of the partys mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have “comm
21、on language“ socialist countries must have “unity of will“. History has作业一一、单项选择题（每小题 1 分，共 10 分）1某一行业（或企业）的不良业绩及风险能被其他行业（或企业）的良好业绩所抵消，从而使得企业集团总体业绩处于平稳状态，从而规避风险。这一属性符合企业集团产生理论解释的（B） 。A交易成本理论 B资产组合与风险分散理论 C规模经济理论 D范围经济理论2当投资企业直接或通过子公司间接地拥有被投资企业 20%以上但低于 50%的表决权资本时，会计意义上的控制权为（C） 。A控制 B共同控制 C重大影响 D无重大影
22、响3当投资企业拥有被投资企业有表决权的资本比例超过 50%时，母公司对被投资企业拥有的控制权为（B） 。A全资控制 B绝对控股 C相对控股 D共同控股4金融控股型企业集团特别强调母公司的（A） 。A财务功能 B会计功能 C管理功能 D经营功能5在企业集团组建中， （B）是企业集团成立的前提。A资源优势 B资本优势 C管理优势 D政策优势6从企业集团发展历程看，处于初创期且规模相对较小的企业集团，或者业务单一型企业集团主要适合于（A）的组织结构。AU 型结构 BH 型结构 CM 型结构 DN 型结构7在 H 型组织结构中，集团总部作为母公司，利用（C）以出资者身份行使对子公司的管理权。A行政手段
23、 B控制机制 C股权关系 D分部绩效8在集团治理框架中，最高权力机关是（B） 。A董事会 B集团股东大会 C经理层 D职工代表大会9以下特点中，属于分权式财务管理体制优点的是（D） 。A有效集中资源进行集团内部整合 C避免产生集团与子公司层面的经营风险和财务风险 B在一定程度上鼓励子公司追求自身利益 D使总部财务集中精力于战略规划与重大财务决策10 （B）具有双重身份，是强化事业部管理与控制的核心部门。A总部财务机构 B事业部财务机构 C子公司财务机构 D孙公司财务机构二、多项选择题（每小题 2 分，共 20 分）1当前，企业集团组建与运行的主要方式有（ABC） 。A投资 B并购 C重组 D行
24、政隶属 E业务协作2企业集团的存在与发展主流的解释性理论有（ABE ） 。A规模经济理论 B交易成本理论 C范围经济理论 D角色缺失理论 E资产组合与风险分散理论3集团公司是企业集团内众多企业之一，常被称为（BCD ） 。A协作企业 B集团总部 C控股公司 D母公司 E参股企业4从母公司角度，金融控股型企业集团的优势主要体现在（BCE ） 。A税收负担减轻工业部 B资本控制资源能力放大 C收益相对较高 D分红收益存在波动性 E风险分散5相关多元化企业集团的“相关性”是谋求这类集团竞争优势的根本，主要表现为（BCD ) 等方面。A规模效应 B优势转换 C降低成本 D共享品牌 E垄断利润6影响企业
25、集团组织结构选择的主要因素有（CE） 。A投资风险 B税务 C公司环境 D法律法规 E公司战略7一般情况下，集团总部功能定位主要体现为（ ABCE） 。A战略决策和管理功能 B资本运营和产权管理功能 C财务控制和管理功能 D日常财务管理功能 E人力资源管理功能8N 型组织也称网络型组织，它是继 U 型、H 型、M 型之后的一种新型的企业组织模式。其主要特点有（ABCDE ） 。A组织原则分散化 B密集的横向交往和沟通 C较大的灵活性 D对市场快速反应能力 E良好的创新环境和独特的创新过程9企业集团总会计师作为企业集团经营团队的重要成员，受国资委或集团董事会的直接聘任，履行（ABCE）等职责。A
26、企业会计基础管理 B财务管理与监督 C财会内控机制建设 D日常的财务基础工作 D重大财务事项监管10出于对财务总监责任定位不同，财务总监委派制可分为（BCD）等类型。A任意型财务总监制 B决策型财务总监制 C监控型财务总监制 D混合型财务总监制 E参与型财务总监制三、判断题（每小题 1 分，共 10 分）1以目前对企业集团的认识， “产权”应成为维系企业集团的纽带。 （）21990 年以后，行政的“联合”方式成为企业集团组建与运行的主要方式。 （）3交易成本理论认为， “市场”与“企业”是相同并可相互替代或互补的机制。 （ ）4从母公司的角度，金融控股型企业集团的优势之一是具有高杠杆性。 （
27、）5产业型企业集团在选择成员企业时，主要依据母公司战略定位、产业布局等因素。 （）6企业集团 U 型结构也称“一元结构”,产生于现代企业的早期阶段，是现代企业最基本的一种组织形式。 （ ）7在企业集团组织形式的选择中，影响集团组织结构的最主要因素是公司环境与公司战略。 （ ）8企业集团事业部本身并不具备法人资格。 （）9分权式财务管理体制下，集团大部分的财务决策权集中在公司总部。 （）10 “战略决定结构、结构追随战略” ，也就是说，影响集团组织结构的最主要因素是公司环境与公司战略。 （）conferences, learned superiors policies; reports, you
28、 can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be “professionals“, or if “generalists“, to dabble in different areas of knowledge. Ma
29、stery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; n
30、ot only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time
31、 to take a look at, take a stroll, outside developments, learn other peoples development approach, and then come back to guide our work. Second, we must think. “Learning without thought to overshadow, thinking without learning is perilous.“ We want to foster the character of advancing with the times
32、, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is t
33、he road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, lis
34、tening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put.
35、Dare to innovate, in our work, often remain “the old way doesnt work, the new approach would not“ situation, the reason, the key is that many people know that copying other peoples ideas, mechanically, using someone elses old ways. To change this predicament, requires us to break the shackles of tra
36、ditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of proces
37、s in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, deve
38、loped out development works of, and grass-roots welcomes of, and2According to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated le
39、arning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities o
40、f major meaning Partys 18 major distinct proposed to focus on the partys advanced nature and purity, in the party, with “pragmatic and clean for the people“ as the main content of the partys mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to stric
41、tly administering the party, strengthen the partys major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist partys major deployment, is the important measure to advance the great cause of socialism with Chinese chara
42、cteristics. First, carry out the partys mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Partys 18 to promote strategic deployment to building socialism with Chi
43、nese characteristics, presents two 100-year goal, namely, by 2020 Chinas gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmo
44、nious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revita
45、lization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, har
46、mony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and endin
47、g point. Strengthen the education of the partys mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have “common language“ socialist countries must have “unity of
48、 will“. History has2四、理论要点题1.请对金融控股型企业集团进行优劣分析答：从母公司角度，金融控股型企业集团的优势主要体现在（1）资本控制资源能力的放大（2）收益相对较高（3）风险分散 金融控股型企业集团的劣势也非常明显，主要表现在：（1） 税负较重（2） 高杠杆性（3） “金字塔”风险2企业集团组建所需有的优势有哪些？答：（1）资本及融资优势（2）产品设计，生产，服务或营销网络等方面的资源优势。 （3）管理能力与管理优势3企业集团组织结构有哪些类型？各有什么优缺点？答：一、U 型结构优点：（1）总部管理所有业务（2）简化控制机构（3）明确的责任分工（4）职能部门垂直管理
49、缺点：（1）总部管理层负担重（2）容易忽视战略问题（3）难以处理多元化业务（4）职能部门的协作比较困难二、M 型结构 优点：（1）产品或业务领域明确（2）便于衡量各分部绩效（3）利于集团总部关注战略（4）总部强化集中服务 缺点：（1）各分部间存在利益冲突（2）管理成本，协调成本高（3）分部规模可能太大而不利于控制三、H 型结构 优点：（1）总部管理费用较低（2）可弥补亏损子公司损失（3）总部风险分散（4）总部可自由运营子公司（5）便于实施的分权管理 缺点：（1）不能有效地利用总部资源和技能帮助各成员企业（2）业务缺乏协同性（3）难以集中控制4分析企业集团财务管理体制的类型及优缺点答：一、集权式财务管理体制优点：（1）集团总部统一决策（2）最大限度的发挥企业集团财务资源优势（
