1、We will continue to improve the companys internal control system, and steady improvement in ability to manage and control, optimize business processes, to ensure smooth processes, responsibilities in place; to further strengthen internal controls, play a control post independent oversight role of ev
2、aluation complying with third-party responsibility; to actively make use of internal audit tools detect potential management, streamline, standardize related transactions, strengthening operations in accordance with law. Deepening the information management to ensure full communication “zero resista
3、nce“. To constantly perfect ERP, and BFS+, and PI, and MIS, and SCM, information system based construction, full integration information system, achieved information resources shared; to expand Portal system application of breadth and depth, play information system on enterprise of Assistant role; t
4、o perfect daily run maintenance operation of records, promote problem reasons analysis and system handover; to strengthening BFS+, and ERP, and SCM, technology application of training, improve employees application information system of capacity and level. Humanistic care to ensure “zero.“ To streng
5、thening Humanities care, continues to foster company wind clear, and gas are, and heart Shun of culture atmosphere; strengthening love helped trapped, care difficult employees; carried out style activities, rich employees life; strengthening health and labour protection, organization career health m
6、edical, control career against; continues to implementation psychological warning prevention system, training employees health of character, and stable of mood and enterprising of attitude, created friendly fraternity of Humanities environment. To strengthen risk management, ensure that the business
7、 of “zero risk“. To strengthened business plans management, will business business plans cover to all level, ensure the business can control in control; to close concern financial, and coal electric linkage, and energy-saving scheduling, national policy trends, strengthening track, active should; to
8、 implementation State-owned assets method, further specification business financial management; to perfect risk tube control system, achieved risk recognition, and measure, and assessment, and report, and control feedback of closed ring management, improve risk prevention capacity. To further standa
9、rdize trading, and strive to achieve “according to law, standardize and fair.“ Innovation of performance management, to ensure that potential employees “zero fly“. To strengthen performance management, process control, enhance employee evaluation and levels of effective communication to improve perf
10、ormance management. To further quantify and refine employee standards . Work, full play party, and branch, and members in “five type Enterprise“ construction in the of core role, and fighting fortress role and pioneer model role; to continues to strengthening “four good“ leadership construction, ful
11、l play levels cadres in enterprise development in theof backbone backbone role; to full strengthening members youth work, full play youth employees in company development in the of force role; to improve independent Commission against corruption work level, strengthening on enterprise business key l
12、ink of effectiveness monitored. , And maintain stability. To further strengthen publicity and education, improve the overall legal system. We must strengthen safety management, establish and improve the education, supervision, and evaluation as one of the traffic safety management mechanism. To cons
13、cientiously sum up the Olympic security controls, promoting integrated management to a higher level, higher standards, a higher level of development. Employees, today is lunar calendar on December 24, the ox Bell is about to ring, at this time of year, we clearly feel the pulse of the XX power gener
14、ation company to flourish, to more clearly hear XX power generation companies mature and symmetry breathing. Recalling past one another across a railing, we are enthusiastic and full of confidence. Future development opportunities, we more exciting fight more spirited. Employees, let us together acr
15、oss 2013 full of challenges and opportunities, to create a green, low-cost operation, full of humane care of a world-class power generation company and work hard! The occasion of the Spring Festival, my sincere wish that you and the families of the staff in the new year, good health, happy, happy201
16、0 年度注册会计师全国统一考试专业阶段考试公司战略与风险管理试题及答案解析 一、单项选择题（本题型共 16 小题，每小题 1 分，共 16 分。每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为正确的答案，在答 题卡相应位置上用 2B 铅笔填涂相应的答案代码。答案写在试题卷上无效。）1.某市多年经营免费电视业务的电视台，正考虑向国家广播电影电视总局申请开展收费电视业务和收费视频点播业务，并将电视平台由普通平台升级到高清晰度电视平台，以使该电视台的总体市场占有率在现有基础上提升 l5%。该电视台认为这种战略符合其长远发展目标。该电视台利用特定指标来衡量其战略的优劣时，所使用的战略测试类
17、别属于（ ）。 A.竞争优势检验 B.一致性检验 C.逻辑一致性检验 D.价值增值检验 【参考答案】D 【答案解析】良好的战略能够在市场中为企业带来价值增值。价值增值可以表现为盈利能力的提高，也可以表现为可预期的长期收益，其可用市场占有率、创新能力和员工满意度等长期指标来衡量。本题就是用市场占有率来进行价值增值检验的。参见教材第 5 页。 【中华会计网校试题点评】本题主要考核“战略测试” 的知识点。该知识点在网校 2010 年考试中心开通的普通班模拟题试题（二）单选第 2 题、竞赛试题（二）单选第 2 题的考点基本相同。在 2010 年“梦想成真” 系列辅导丛书之梦想成真应试指南第 19 页第
18、 13 题考点基本相同。同时，在中华会计网校（）2010 年公司战略与风险管理 基础班、习题班练习中心均有所涉及，另外，在网校杭建平老师考前串讲班中重点提及。 2.大型超市连锁店为不同地区分店选择重点销售商品时，会考虑到每个地区中居民的一般消费特性，其中一个分类是按居民的平均收入水平的高低，将居民消费者划分为高收入、中等收入及低收入三个客户群组，该细分过程属于（ ）。 A.人口细分 B.财富细分 C.购买特性细分 D.价值细分 【参考答案】A We will continue to improve the companys internal control system, and steady
19、 improvement in ability to manage and control, optimize business processes, to ensure smooth processes, responsibilities in place; to further strengthen internal controls, play a control post independent oversight role of evaluation complying with third-party responsibility; to actively make use of
20、internal audit tools detect potential management, streamline, standardize related transactions, strengthening operations in accordance with law. Deepening the information management to ensure full communication “zero resistance“. To constantly perfect ERP, and BFS+, and PI, and MIS, and SCM, informa
21、tion system based construction, full integration information system, achieved information resources shared; to expand Portal system application of breadth and depth, play information system on enterprise of Assistant role; to perfect daily run maintenance operation of records, promote problem reason
22、s analysis and system handover; to strengthening BFS+, and ERP, and SCM, technology application of training, improve employees application information system of capacity and level. Humanistic care to ensure “zero.“ To strengthening Humanities care, continues to foster company wind clear, and gas are
23、, and heart Shun of culture atmosphere; strengthening love helped trapped, care difficult employees; carried out style activities, rich employees life; strengthening health and labour protection, organization career health medical, control career against; continues to implementation psychological wa
24、rning prevention system, training employees health of character, and stable of mood and enterprising of attitude, created friendly fraternity of Humanities environment. To strengthen risk management, ensure that the business of “zero risk“. To strengthened business plans management, will business bu
25、siness plans cover to all level, ensure the business can control in control; to close concern financial, and coal electric linkage, and energy-saving scheduling, national policy trends, strengthening track, active should; to implementation State-owned assets method, further specification business fi
26、nancial management; to perfect risk tube control system, achieved risk recognition, and measure, and assessment, and report, and control feedback of closed ring management, improve risk prevention capacity. To further standardize trading, and strive to achieve “according to law, standardize and fair
27、.“ Innovation of performance management, to ensure that potential employees “zero fly“. To strengthen performance management, process control, enhance employee evaluation and levels of effective communication to improve performance management. To further quantify and refine employee standards . Work
28、, full play party, and branch, and members in “five type Enterprise“ construction in the of core role, and fighting fortress role and pioneer model role; to continues to strengthening “four good“ leadership construction, full play levels cadres in enterprise development in theof backbone backbone ro
29、le; to full strengthening members youth work, full play youth employees in company development in the of force role; to improve independent Commission against corruption work level, strengthening on enterprise business key link of effectiveness monitored. , And maintain stability. To further strengt
30、hen publicity and education, improve the overall legal system. We must strengthen safety management, establish and improve the education, supervision, and evaluation as one of the traffic safety management mechanism. To conscientiously sum up the Olympic security controls, promoting integrated manag
31、ement to a higher level, higher standards, a higher level of development. Employees, today is lunar calendar on December 24, the ox Bell is about to ring, at this time of year, we clearly feel the pulse of the XX power generation company to flourish, to more clearly hear XX power generation companie
32、s mature and symmetry breathing. Recalling past one another across a railing, we are enthusiastic and full of confidence. Future development opportunities, we more exciting fight more spirited. Employees, let us together across 2013 full of challenges and opportunities, to create a green, low-cost o
33、peration, full of humane care of a world-class power generation company and work hard! The occasion of the Spring Festival, my sincere wish that you and the families of the staff in the new year, good health, happy, happy【答案解析】人口细分，市场研究常常以年龄、收入、社会阶层、性别、地区、职业、家庭等进行划分，这与有些产品和服务高度相关。本题是根据居民销售收入进行划分的。参见
34、教材第 30 页。 【中华会计网校试题点评】本题主要考核“市场分析” 的知识点。该知识点在网校 2010 年考试中心开通的普通班模拟题试题（三）单选第 2 题、普通班/实验班模拟题试题（四）单选第 4 题的考点基本相同。在 2010 年“梦想成真 ”系列辅导丛书之 梦想成真应试指南第 32 页【例题 11单选题】考点基本相同。同时，在中华会计网校（ ）2010 年公司战略与风险管理 基础班、习题班练习中心均有所涉及，另外，在网校杭建平老师考前串讲班中重点提及。 3.甲公司是牛肉生产、加工及零售企业。近期甲公司开始考虑将其业务扩展到国际市场，在劳工成本较低的越南设立统一的牛肉加工厂，并在多个国家
35、从事牛肉加工食品零售业务。甲公司管理层采用集权式管理方式，为确保牛肉加工食品的质量，甲公司计划将所有原料牛在日本农场饲养。根据以上内容，适合甲公司选择的国际化发展战略是（ ）。 A.多元化成长战略 B.全球化战略 C.多国化战略 D.跨国化战略 【参考答案】B 【答案解析】全球化战略，是指在全世界范围生产和销售同一类型和质量的产品或服务。企业根据最大限度地获取低成本竞争优势的目标来规划其全部的经营活动，它们将研究与开发、生产、营销等活动按照成本最低原则分散在少数几个最有利的地点来完成，但产品和其他功能则采取标准化和统一化以节约成本。全球化战略更加集权，强调由母国总部控制。参见教材第 34 页。
36、 【中华会计网校试题点评】本题主要考核“国际化行为” 的知识点。该知识点在网校 2010 年考试中心开通的普通班模拟题试题（一）的考点基本相同。在 2010 年“梦想成真”系列辅导丛书之梦想成真应试指南第 36 页第 8 题考点基本相同。同时，在中华会计网校（）2010 年公司战略与风险管理基础班、习题班练习中心均有所涉及，另外，在网校杭建平老师考前串讲班中重点提及。 4.下列各项中，不能增加企业核心竞争力的是（ ）。 A.产品差异化 B.购买生产专利权 C.创新生产技术 D.聘用生产外包商 【参考答案】D We will continue to improve the companys in
37、ternal control system, and steady improvement in ability to manage and control, optimize business processes, to ensure smooth processes, responsibilities in place; to further strengthen internal controls, play a control post independent oversight role of evaluation complying with third-party respons
38、ibility; to actively make use of internal audit tools detect potential management, streamline, standardize related transactions, strengthening operations in accordance with law. Deepening the information management to ensure full communication “zero resistance“. To constantly perfect ERP, and BFS+,
39、and PI, and MIS, and SCM, information system based construction, full integration information system, achieved information resources shared; to expand Portal system application of breadth and depth, play information system on enterprise of Assistant role; to perfect daily run maintenance operation o
40、f records, promote problem reasons analysis and system handover; to strengthening BFS+, and ERP, and SCM, technology application of training, improve employees application information system of capacity and level. Humanistic care to ensure “zero.“ To strengthening Humanities care, continues to foste
41、r company wind clear, and gas are, and heart Shun of culture atmosphere; strengthening love helped trapped, care difficult employees; carried out style activities, rich employees life; strengthening health and labour protection, organization career health medical, control career against; continues t
42、o implementation psychological warning prevention system, training employees health of character, and stable of mood and enterprising of attitude, created friendly fraternity of Humanities environment. To strengthen risk management, ensure that the business of “zero risk“. To strengthened business p
43、lans management, will business business plans cover to all level, ensure the business can control in control; to close concern financial, and coal electric linkage, and energy-saving scheduling, national policy trends, strengthening track, active should; to implementation State-owned assets method,
44、further specification business financial management; to perfect risk tube control system, achieved risk recognition, and measure, and assessment, and report, and control feedback of closed ring management, improve risk prevention capacity. To further standardize trading, and strive to achieve “accor
45、ding to law, standardize and fair.“ Innovation of performance management, to ensure that potential employees “zero fly“. To strengthen performance management, process control, enhance employee evaluation and levels of effective communication to improve performance management. To further quantify and
46、 refine employee standards . Work, full play party, and branch, and members in “five type Enterprise“ construction in the of core role, and fighting fortress role and pioneer model role; to continues to strengthening “four good“ leadership construction, full play levels cadres in enterprise developm
47、ent in theof backbone backbone role; to full strengthening members youth work, full play youth employees in company development in the of force role; to improve independent Commission against corruption work level, strengthening on enterprise business key link of effectiveness monitored. , And maint
48、ain stability. To further strengthen publicity and education, improve the overall legal system. We must strengthen safety management, establish and improve the education, supervision, and evaluation as one of the traffic safety management mechanism. To conscientiously sum up the Olympic security con
49、trols, promoting integrated management to a higher level, higher standards, a higher level of development. Employees, today is lunar calendar on December 24, the ox Bell is about to ring, at this time of year, we clearly feel the pulse of the XX power generation company to flourish, to more clearly hear XX power generation companies mature and symmetry breathing. Recalling past one another across a railing, we are enthusiastic and full of confidence. Future development o
