1、Wewillcontinuetoimprovethecompanysinternalcontrolsystemsteadyimprovementinabilitytomanagecontroloptimizebusinessprocessestoensuresmoothprocessesresponsibilitiesinplacetofurtherstrengtheninternalcontrolsplayacontrolpostin

2、dependentoversightroleofevaluationcomplyingwiththirdpartyresponsibilitytoactivelymakeuseofinternalaudittoolsdetectpotentialmanagementstreamlinestardizerelatedtransactionsstrengtheningoperationsinaccdancewithlaw.Deepening

3、theinfmationmanagementtoensurefullcommunication“zeroresistance“.ToconstantlyperfectERPBFSPIMISSCMinfmationsystembasedconstructionfullintegrationinfmationsystemachievedinfmationresourcessharedtoexpPtalsystemapplicationofb

4、readthdepthplayinfmationsystemonenterpriseofAssistantroletoperfectdailyrunmaintenanceoperationofrecdspromoteproblemreasonsanalysissystemhovertostrengtheningBFSERPSCMtechnologyapplicationoftrainingimproveemployeesapplicat

5、ioninfmationsystemofcapacitylevel.Humanisticcaretoensure“zero.“TostrengtheningHumanitiescarecontinuestofostercompanywindcleargasareheartShunofcultureatmospherestrengtheninglovehelpedtrappedcaredifficultemployeescarriedou

6、tstyleactivitiesrichemployeeslifestrengtheninghealthlabourprotectionganizationcareerhealthmedicalcontrolcareeragainstcontinuestoimplementationpsychologicalwarningpreventionsystemtrainingemployeeshealthofacterstableofmood

7、enterprisingofattitudecreatedfriendlyfraternityofHumanitiesenvironment.Tostrengthenriskmanagementensurethatthebusinessof“zerorisk“.Tostrengthenedbusinessplansmanagementwillbusinessbusinessplanscovertoalllevelensurethebus

8、inesscancontrolincontroltocloseconcernfinancialcoalelectriclinkageenergysavingschedulingnationalpolicytrendsstrengtheningtrackactiveshouldtoimplementationStateownedassetsmethodfurtherspecificationbusinessfinancialmanagem

9、enttoperfectrisktubecontrolsystemachievedriskrecognitionmeasureassessmentreptcontrolfeedbackofclosedringmanagementimproveriskpreventioncapacity.Tofurtherstardizetradingstrivetoachieve“accdingtolawstardizefair.“Innovation

10、ofperfmancemanagementtoensurethatpotentialemployees“zerofly“.Tostrengthenperfmancemanagementprocesscontrolenhanceemployeeevaluationlevelsofeffectivecommunicationtoimproveperfmancemanagement.Tofurtherquantifyrefineemploye

11、estards...Wkfullplaypartybranchmembersin“fivetypeEnterprise“constructionintheofcerolefightingftressrolepioneermodelroletocontinuestostrengthening“fourgood“l(fā)eadershipconstructionfullplaylevelscadresinenterprisedevelopment

12、intheofbackbonebackboneroletofullstrengtheningmembersyouthwkfullplayyouthemployeesincompanydevelopmentintheoffceroletoimproveindependentCommissionagainstcruptionwklevelstrengtheningonenterprisebusinesskeylinkofeffectiven

13、essmonited.maintainstability.Tofurtherstrengthenpublicityeducationimprovetheoveralllegalsystem.Wemuststrengthensafetymanagementestablishimprovetheeducationsupervisionevaluationasoneofthetrafficsafetymanagementmechanism.T

14、oconscientiouslysumuptheOlympicsecuritycontrolspromotingintegratedmanagementtoahigherlevelhigherstardsahigherlevelofdevelopment.EmployeestodayislunarcalendaronDecember24theoxBellisabouttoringatthistimeofyearweclearlyfeel

15、thepulseoftheXXpowergenerationcompanytoflourishtomeclearlyhearXXpowergenerationcompaniesmaturesymmetrybreathing.Recallingpastoneanotheracrossarailingweareenthusiasticfullofconfidence.Futuredevelopmentopptunitieswemeexcit

16、ingfightmespirited.Employeesletustogetheracross2013fullofchallengesopptunitiestocreateagreenlowcostoperationfullofhumanecareofawldclasspowergenerationcompanywkhard!TheoccasionoftheSpringFestivalmysincerewishthatyouthefam

17、iliesofthestaffinthenewyeargoodhealthhappyhappy2010年度注冊會計師全國統(tǒng)一考試－專業(yè)階段考試年度注冊會計師全國統(tǒng)一考試－專業(yè)階段考試《公司戰(zhàn)略與風險管理》試題及答案解析《公司戰(zhàn)略與風險管理》試題及答案解析一、單項選擇題一、單項選擇題（本題型共16小題，每小題1分，共16分。每小題只有一個正確答案，請從每小題的備選答案中選出一個你認為正確的答案，在答題卡相應位置上用2B鉛筆填涂相應的答案代

18、碼。答案寫在試題卷上無效。）1.某市多年經營免費電視業(yè)務的電視臺，正考慮向國家廣播電影電視總局申請開展收費電視業(yè)務和收費視頻點播業(yè)務，并將電視平臺由普通平臺升級到高清晰度電視平臺，以使該電視臺的總體市場占有率在現有基礎上提升l5%。該電視臺認為這種戰(zhàn)略符合其長遠發(fā)展目標。該電視臺利用特定指標來衡量其戰(zhàn)略的優(yōu)劣時，所使用的戰(zhàn)略測試類別屬于（）。A.競爭優(yōu)勢檢驗B.一致性檢驗C.邏輯一致性檢驗D.價值增值檢驗【參考答案】D【答案解析】良好的

19、戰(zhàn)略能夠在市場中為企業(yè)帶來價值增值。價值增值可以表現為盈利能力的提高，也可以表現為可預期的長期收益，其可用市場占有率、創(chuàng)新能力和員工滿意度等長期指標來衡量。本題就是用市場占有率來進行價值增值檢驗的。參見教材第5頁?！局腥A會計網校試題點評】本題主要考核“戰(zhàn)略測試”的知識點。該知識點在網校2010年考試中心開通的普通班模擬題試題（二）單選第2題、競賽試題（二）單選第2題的考點基本相同。在2010年“夢想成真”系列輔導叢書之《夢想成真－應試指

20、南》第19頁第13題考點基本相同。同時，在中華會計網校（）2010年《公司戰(zhàn)略與風險管理》基礎班、習題班練習中心均有所涉及，另外，在網校杭建平老師考前串講班中重點提及。2.大型超市連鎖店為不同地區(qū)分店選擇重點銷售商品時，會考慮到每個地區(qū)中居民的一般消費特性，其中一個分類是按居民的平均收入水平的高低，將居民消費者劃分為高收入、中等收入及低收入三個客戶群組，該細分過程屬于（）。A.人口細分B.財富細分C.購買特性細分D.價值細分【參考答案】

21、AWewillcontinuetoimprovethecompanysinternalcontrolsystemsteadyimprovementinabilitytomanagecontroloptimizebusinessprocessestoensuresmoothprocessesresponsibilitiesinplacetofurtherstrengtheninternalcontrolsplayacontrolposti

22、ndependentoversightroleofevaluationcomplyingwiththirdpartyresponsibilitytoactivelymakeuseofinternalaudittoolsdetectpotentialmanagementstreamlinestardizerelatedtransactionsstrengtheningoperationsinaccdancewithlaw.Deepenin

23、gtheinfmationmanagementtoensurefullcommunication“zeroresistance“.ToconstantlyperfectERPBFSPIMISSCMinfmationsystembasedconstructionfullintegrationinfmationsystemachievedinfmationresourcessharedtoexpPtalsystemapplicationof

24、breadthdepthplayinfmationsystemonenterpriseofAssistantroletoperfectdailyrunmaintenanceoperationofrecdspromoteproblemreasonsanalysissystemhovertostrengtheningBFSERPSCMtechnologyapplicationoftrainingimproveemployeesapplica

25、tioninfmationsystemofcapacitylevel.Humanisticcaretoensure“zero.“TostrengtheningHumanitiescarecontinuestofostercompanywindcleargasareheartShunofcultureatmospherestrengtheninglovehelpedtrappedcaredifficultemployeescarriedo

26、utstyleactivitiesrichemployeeslifestrengtheninghealthlabourprotectionganizationcareerhealthmedicalcontrolcareeragainstcontinuestoimplementationpsychologicalwarningpreventionsystemtrainingemployeeshealthofacterstableofmoo

27、denterprisingofattitudecreatedfriendlyfraternityofHumanitiesenvironment.Tostrengthenriskmanagementensurethatthebusinessof“zerorisk“.Tostrengthenedbusinessplansmanagementwillbusinessbusinessplanscovertoalllevelensurethebu

28、sinesscancontrolincontroltocloseconcernfinancialcoalelectriclinkageenergysavingschedulingnationalpolicytrendsstrengtheningtrackactiveshouldtoimplementationStateownedassetsmethodfurtherspecificationbusinessfinancialmanage

29、menttoperfectrisktubecontrolsystemachievedriskrecognitionmeasureassessmentreptcontrolfeedbackofclosedringmanagementimproveriskpreventioncapacity.Tofurtherstardizetradingstrivetoachieve“accdingtolawstardizefair.“Innovatio

30、nofperfmancemanagementtoensurethatpotentialemployees“zerofly“.Tostrengthenperfmancemanagementprocesscontrolenhanceemployeeevaluationlevelsofeffectivecommunicationtoimproveperfmancemanagement.Tofurtherquantifyrefineemploy

31、eestards...Wkfullplaypartybranchmembersin“fivetypeEnterprise“constructionintheofcerolefightingftressrolepioneermodelroletocontinuestostrengthening“fourgood“l(fā)eadershipconstructionfullplaylevelscadresinenterprisedevelopmen

32、tintheofbackbonebackboneroletofullstrengtheningmembersyouthwkfullplayyouthemployeesincompanydevelopmentintheoffceroletoimproveindependentCommissionagainstcruptionwklevelstrengtheningonenterprisebusinesskeylinkofeffective

33、nessmonited.maintainstability.Tofurtherstrengthenpublicityeducationimprovetheoveralllegalsystem.Wemuststrengthensafetymanagementestablishimprovetheeducationsupervisionevaluationasoneofthetrafficsafetymanagementmechanism.

34、ToconscientiouslysumuptheOlympicsecuritycontrolspromotingintegratedmanagementtoahigherlevelhigherstardsahigherlevelofdevelopment.EmployeestodayislunarcalendaronDecember24theoxBellisabouttoringatthistimeofyearweclearlyfee

35、lthepulseoftheXXpowergenerationcompanytoflourishtomeclearlyhearXXpowergenerationcompaniesmaturesymmetrybreathing.Recallingpastoneanotheracrossarailingweareenthusiasticfullofconfidence.Futuredevelopmentopptunitieswemeexci

36、tingfightmespirited.Employeesletustogetheracross2013fullofchallengesopptunitiestocreateagreenlowcostoperationfullofhumanecareofawldclasspowergenerationcompanywkhard!TheoccasionoftheSpringFestivalmysincerewishthatyouthefa

37、miliesofthestaffinthenewyeargoodhealthhappyhappy【答案解析】核心競爭力，是指能為企業(yè)帶來相對于競爭對手的競爭優(yōu)勢的資源和能力。容易獲取的能力一般不能直接成為企業(yè)的競爭優(yōu)勢，例如，網站、軟件包、生產制度以及會計專業(yè)人才等。參見教材41頁?！局腥A會計網校試題點評】本題主要考核“企業(yè)核心競爭力”的知識點。該知識點在網校2010年考試中心開通的實驗班模擬題試題（一）單選第5題、競賽試題（一）單選第

38、6題的考點基本相同。同時，在中華會計網校（）2010年《公司戰(zhàn)略與風險管理》基礎班、習題班練習中心均有所涉及，另外，在網校杭建平老師考前串講班中重點提及。5.甲集團是國內大型糧油集團公司，近年來致力于從田間到餐桌的產業(yè)鏈建設，2008年收購了以非方式生產“健康“牌方便面的乙公司，并全面更換了乙公司的管理團隊。2009年“健康“牌方便面市場份額下降，為了從競爭激烈的方便面市場上重新贏得原有市場份額，2010年初需要制定方便面競爭戰(zhàn)略。該競

39、爭戰(zhàn)略屬于（）。A.公司戰(zhàn)略B.業(yè)務單位戰(zhàn)略C.產品戰(zhàn)略D.職能戰(zhàn)略【參考答案】B【答案解析】競爭戰(zhàn)略是在戰(zhàn)略業(yè)務單位這個層次制定的，包括如何實現競爭優(yōu)勢，以便最大限度地提高企業(yè)盈利能力和擴大市場份額，確定相關產品的范圍、價格、促銷手段和市場營銷渠道等。參見教材第4頁?！局腥A會計網校試題點評】本題主要考核“企業(yè)戰(zhàn)略的結構層次”的知識點。該知識點在網校2010年考試中心開通的普通班模擬題試題（一）單選第1題、普通班實驗班模擬題試題試題（四

40、）單選第1題、普通班模擬試題試題（五）單選第2題、實驗班模擬試題試題（五）單選第26題、競賽試題（二）單選第1題、競賽試題（三）單選第1題的考點基本相同。在2010年“夢想成真”系列輔導叢書之《夢想成真－應試指南》第18頁第2題考點基本相同。同時，在中華會計網校（）2010年《公司戰(zhàn)略與風險管理》基礎班、習題班練習中心均有所涉及，另外，在網校杭建平老師考前串講班中重點提及。6.甲公司為軟件開發(fā)公司，總部設在北京。其主要客戶為乙移動通信公

41、司（以下簡稱“乙公司“），甲公司主要為乙公司實現預期通信功能和業(yè)務管理功能提供應用軟件開發(fā)服務。乙公司以各省或大型城市為業(yè)務管理單位，各業(yè)務管理單位需求差異較大，軟件功能經常升級。甲公司與乙公司保持了多年的良好合作關系。甲公司所處的軟件開發(fā)行業(yè)的突出特點是知識更新快，同時也導致經驗豐富、素質高的軟件工程師流動性較大，為此甲公司按乙公司的業(yè)務管理單位，對各項目進行管理和考核。根據上述情況，適合甲公司選擇的最佳組織結構類型是（）。A.職能制