企業(yè)集團(tuán)財務(wù)管理形成性考核冊題目與答案

1、conferenceslearnedsuperispoliciesreptsyoucanlearntodealwithproblemsartjustwantedtolearntolearnatanytime.Tocontinuouslyexpthescopeofthestudy.Thecomplexitycomprehensivenessofourwkdecidedtonotonlydowewanttobe“professionals“

2、if“generalists“todabbleindifferentareasofknowledge.Masteryofknowledgenotonlytohaveknowledgetorationalanalysis.Thisonrequirementswenotonlytolearningnationalofrouteapproachpolicyalsotolearningnationaloflegalregulationsnoto

3、nlytowithpoliticaltheyarmedmindalsotowitheconomictheyguidewknotonlytoreadhistyalsotoreadhistynotonlytoabsptionSMofmirralsotogetsisofroadnotonlytofromlocallearnalsototooutsidelearnnotonlytotobookslearnalsotofieldstudylear

4、n.TherefeIwouldencourageyoumetotheoutsidewldwhenIhavetimetotakealookattakeastrolloutsidedevelopmentslearnotherpeoplesdevelopmentapproachthencomebacktoguideourwk.Secondwemustthink.“Learningwithoutthoughttoovershadowthinki

5、ngwithoutlearningisperilous.“Wewanttofostertheacterofadvancingwiththetimesfgeaheadoftenreflectthemselvesinadaptingtothenewsituationonwhethertherearedelayshaveanythingtofearintherefminnovationwhetherintermsofacceleratingt

6、hedevelopmentofarelaxationkeeppromisingStateofmind.IndertodoinvestigationsinvestigationsistheroadtoheavenGoddisposesofthebase.Towantstorealheardtruthjusticetotruthgettruthreceivedeffectivenessonmustindepthactualoutreachi

7、ndepthmasseswshipmassesfDivisionmassesheartwithmasseswithdiscussioneveryonecareofproblemlisteningtheyofcallsundersttheyofmoodfeeltheyofsufferingsummarytheyofexperienceconcentratedtheyofwisdomespeciallyonmassesmosthopemos

8、turgentmostwriesmostcomplainedofhotdifficultiesfocusproblemmetoactiveresearchcaughtnotput.Daretoinnovateinourwkoftenremain“theoldwaydoesntwkthenewapproachwouldnot“situationthereasonthekeyisthatmanypeopleknowthatcopyingot

9、herpeoplesideasmechanicallyusingsomeoneelsesoldways.Tochangethispredicamentrequiresustobreaktheshacklesoftraditionalconceptstoovercomeconservativeconfmistgoodatfindingnewproblemstoacceptnewthingssummarizenewexperiencenew

10、ideasdevelopingnewprogrammesMaverickanewapproachtosolveproblemsspeedupdevelopment.Especiallyinimplementsuperipolicyspiritofprocessinthebothimplementationcannotmechanicallytotoextradinaryofcouragedevelopenterprisingofspir

11、itputflexibilityprinciplecombinedupputsuperiofspiritlocalrealitycombinedupYongconspiracytobreakthroughofpolicyexerciseinnovationofliftdevelopedoutdevelopmentwksofgrassrootswelcomesofAccdingtoOfficePartyofmasslineeducatio

12、npracticeactivitiesledgroupofunifiedarrangementsunitsmainledtofcadreswkersShangatimespartylectureduetohimselflevellimitedonlyputthisstageconcentratedlearningofexperiencetodayeveryonecommonwithlearningexchangepurposeislet

13、wefurtherdeepunderstingmasslineofconnotationinsistedpartyofmasslinedomasseswkfollowingmainfromfouraaspectstold:afullawarenesspartyofmasslineeducationpracticeactivitiesofmajmeaningPartys18majdistinctproposedtofocusonthepa

14、rtysadvancednaturepurityinthepartywith“pragmaticcleanfthepeople“asthemaincontentofthepartysmasslineeducationalpractice.ThisiscomradeXIJinpingaspartyGeneralSecretaryadheretostrictlyadministeringthepartystrengthenthepartys

15、majdecisionisinlinewiththepublicexpectationsstrengtheningtheconstructionoflearningientedserviceinnovationofMarxistpartysmajdeploymentistheimptantmeasuretoadvancethegreatcauseofsocialismwithChineseacteristics.Firstcarryou

16、tthepartysmasslineineducationpracticewascarrying18ofthepartyspiritsummonapowerfulfcefrealizingthegreatrejuvenationoftheChinesenationtheChinesedreamofurgentneeds.Partys18topromotestrategicdeploymenttobuildingsocialismwith

17、Chineseacteristicspresentstwo100yeargoalnamelyby2020Chinasgrossdomesticproductpercapitaincomeofurbanruralresidentsin2010onthebasisofdoublecompletethebuildingofawelloffsocietythedleofthiscenturyintoaprosperousdemocraticci

18、vilizedharmoniousSocialistmoderncountryonthisbasistheChinesedreamofrealizingthegreatrejuvenationoftheChinesenation.18CongressofthepartyComradeXIJinpingrepeatedlyexpoundedtheChinesedream.ThebasicconnotationoftheChinesedre

19、amisthenationalprosperitynationalrevitalizationthehappinessofthepeopleChinaimptanttofollowistokeepChinaRoadcarryfwardthespiritcohesionstrengthofChinadreamdreamsofthepeopleofChinabutdeterminedconfidenceenhanceselfawarenes

20、sachieveselfreliancetobuildastrongerChinacivilizationharmonybeautyChinaChinaChina.StrategicconceptionofChinawas18thespiritoftheenrichmentdevelopmentofthepartyconscientiouslystudytheChinesedreamleadingpeopletohardtorealiz

21、etheChinesedreammasseducationactivitiesindepththefundamentalstartingpointendingpoint.StrengthentheeducationofthepartysmasslinehelpstotrainthecollectiveconsciousnessoftheunityofthepartythepeopleplayingtheChinesedreamideol

22、ogicalbases.ComradeMaoZedongstressedthatpartiesshouldhave“commonlanguage“socialistcountriesmusthave“unityofwill“.Histyhas作業(yè)一作業(yè)一一、單項選擇題（每小題1分，共10分）1某一行業(yè)（或企業(yè)）的不良業(yè)績及風(fēng)險能被其他行業(yè)（或企業(yè)）的良好業(yè)績所抵消，從而使得企業(yè)集團(tuán)總體業(yè)績處于平穩(wěn)狀態(tài)，從而規(guī)避風(fēng)險。這一屬性符合企業(yè)集團(tuán)

23、產(chǎn)生理論解釋的（B）。A交易成本理論B資產(chǎn)組合與風(fēng)險分散理論C規(guī)模經(jīng)濟(jì)理論D范圍經(jīng)濟(jì)理論2當(dāng)投資企業(yè)直接或通過子公司間接地?fù)碛斜煌顿Y企業(yè)20%以上但低于50%的表決權(quán)資本時，會計意義上的控制權(quán)為（C）。A控制B共同控制C重大影響D無重大影響3當(dāng)投資企業(yè)擁有被投資企業(yè)有表決權(quán)的資本比例超過50%時，母公司對被投資企業(yè)擁有的控制權(quán)為（B）。A全資控制B絕對控股C相對控股D共同控股4金融控股型企業(yè)集團(tuán)特別強(qiáng)調(diào)母公司的（A）。A財務(wù)功能B會計功

24、能C管理功能D經(jīng)營功能5在企業(yè)集團(tuán)組建中，（B）是企業(yè)集團(tuán)成立的前提。A資源優(yōu)勢B資本優(yōu)勢C管理優(yōu)勢D政策優(yōu)勢6從企業(yè)集團(tuán)發(fā)展歷程看，處于初創(chuàng)期且規(guī)模相對較小的企業(yè)集團(tuán)，或者業(yè)務(wù)單一型企業(yè)集團(tuán)主要適合于（A）的組織結(jié)構(gòu)。AU型結(jié)構(gòu)BH型結(jié)構(gòu)CM型結(jié)構(gòu)DN型結(jié)構(gòu)7在H型組織結(jié)構(gòu)中，集團(tuán)總部作為母公司，利用（C）以出資者身份行使對子公司的管理權(quán)。A行政手段B控制機(jī)制C股權(quán)關(guān)系D分部績效8在集團(tuán)治理框架中，最高權(quán)力機(jī)關(guān)是（B）。A董事會B集團(tuán)

25、股東大會C經(jīng)理層D職工代表大會9以下特點中，屬于分權(quán)式財務(wù)管理體制優(yōu)點的是（D）。A有效集中資源進(jìn)行集團(tuán)內(nèi)部整合C避免產(chǎn)生集團(tuán)與子公司層面的經(jīng)營風(fēng)險和財務(wù)風(fēng)險B在一定程度上鼓勵子公司追求自身利益D使總部財務(wù)集中精力于戰(zhàn)略規(guī)劃與重大財務(wù)決策10（B）具有雙重身份，是強(qiáng)化事業(yè)部管理與控制的核心部門。A總部財務(wù)機(jī)構(gòu)B事業(yè)部財務(wù)機(jī)構(gòu)C子公司財務(wù)機(jī)構(gòu)D孫公司財務(wù)機(jī)構(gòu)二、多項選擇題（每小題2分，共20分）1當(dāng)前，企業(yè)集團(tuán)組建與運行的主要方式有（AB

26、C）。A投資B并購C重組D行政隸屬E業(yè)務(wù)協(xié)作2企業(yè)集團(tuán)的存在與發(fā)展主流的解釋性理論有（ABE）。A規(guī)模經(jīng)濟(jì)理論B交易成本理論C范圍經(jīng)濟(jì)理論D角色缺失理論E資產(chǎn)組合與風(fēng)險分散理論3集團(tuán)公司是企業(yè)集團(tuán)內(nèi)眾多企業(yè)之一，常被稱為（BCD）。A協(xié)作企業(yè)B集團(tuán)總部C控股公司D母公司E參股企業(yè)4從母公司角度，金融控股型企業(yè)集團(tuán)的優(yōu)勢主要體現(xiàn)在（BCE）。A稅收負(fù)擔(dān)減輕工業(yè)部B資本控制資源能力放大C收益相對較高D分紅收益存在波動性E風(fēng)險分散5相關(guān)多元化

27、企業(yè)集團(tuán)的“相關(guān)性”是謀求這類集團(tuán)競爭優(yōu)勢的根本，主要表現(xiàn)為（BCD)等方面。A規(guī)模效應(yīng)B優(yōu)勢轉(zhuǎn)換C降低成本D共享品牌E壟斷利潤6影響企業(yè)集團(tuán)組織結(jié)構(gòu)選擇的主要因素有（CE）。A投資風(fēng)險B稅務(wù)C公司環(huán)境D法律法規(guī)E公司戰(zhàn)略7一般情況下，集團(tuán)總部功能定位主要體現(xiàn)為（ABCE）。A戰(zhàn)略決策和管理功能B資本運營和產(chǎn)權(quán)管理功能C財務(wù)控制和管理功能D日常財務(wù)管理功能E人力資源管理功能8N型組織也稱網(wǎng)絡(luò)型組織，它是繼U型、H型、M型之后的一種新型的

28、企業(yè)組織模式。其主要特點有（ABCDE）。A組織原則分散化B密集的橫向交往和溝通C較大的靈活性D對市場快速反應(yīng)能力E良好的創(chuàng)新環(huán)境和獨特的創(chuàng)新過程9企業(yè)集團(tuán)總會計師作為企業(yè)集團(tuán)經(jīng)營團(tuán)隊的重要成員，受國資委或集團(tuán)董事會的直接聘任，履行（ABCE）等職責(zé)。A企業(yè)會計基礎(chǔ)管理B財務(wù)管理與監(jiān)督C財會內(nèi)控機(jī)制建設(shè)D日常的財務(wù)基礎(chǔ)工作D重大財務(wù)事項監(jiān)管10出于對財務(wù)總監(jiān)責(zé)任定位不同，財務(wù)總監(jiān)委派制可分為（BCD）等類型。A任意型財務(wù)總監(jiān)制B決策型財

29、務(wù)總監(jiān)制C監(jiān)控型財務(wù)總監(jiān)制D混合型財務(wù)總監(jiān)制E參與型財務(wù)總監(jiān)制三、判斷題（每小題1分，共10分）1以目前對企業(yè)集團(tuán)的認(rèn)識，“產(chǎn)權(quán)”應(yīng)成為維系企業(yè)集團(tuán)的紐帶。（√）21990年以后，行政的“聯(lián)合”方式成為企業(yè)集團(tuán)組建與運行的主要方式。（）3交易成本理論認(rèn)為，“市場”與“企業(yè)”是相同并可相互替代或互補(bǔ)的機(jī)制。（）4從母公司的角度，金融控股型企業(yè)集團(tuán)的優(yōu)勢之一是具有高杠桿性。（）5產(chǎn)業(yè)型企業(yè)集團(tuán)在選擇成員企業(yè)時，主要依據(jù)母公司戰(zhàn)略定位、產(chǎn)業(yè)布

30、局等因素。（√）6企業(yè)集團(tuán)U型結(jié)構(gòu)也稱“一元結(jié)構(gòu)”產(chǎn)生于現(xiàn)代企業(yè)的早期階段，是現(xiàn)代企業(yè)最基本的一種組織形式。（√）7在企業(yè)集團(tuán)組織形式的選擇中，影響集團(tuán)組織結(jié)構(gòu)的最主要因素是公司環(huán)境與公司戰(zhàn)略。（√）8企業(yè)集團(tuán)事業(yè)部本身并不具備法人資格。（√）9分權(quán)式財務(wù)管理體制下，集團(tuán)大部分的財務(wù)決策權(quán)集中在公司總部。（）10“戰(zhàn)略決定結(jié)構(gòu)、結(jié)構(gòu)追隨戰(zhàn)略”，也就是說，影響集團(tuán)組織結(jié)構(gòu)的最主要因素是公司環(huán)境與公司戰(zhàn)略。（√）conferenceslea

31、rnedsuperispoliciesreptsyoucanlearntodealwithproblemsartjustwantedtolearntolearnatanytime.Tocontinuouslyexpthescopeofthestudy.Thecomplexitycomprehensivenessofourwkdecidedtonotonlydowewanttobe“professionals“if“generalists

32、“todabbleindifferentareasofknowledge.Masteryofknowledgenotonlytohaveknowledgetorationalanalysis.Thisonrequirementswenotonlytolearningnationalofrouteapproachpolicyalsotolearningnationaloflegalregulationsnotonlytowithpolit

33、icaltheyarmedmindalsotowitheconomictheyguidewknotonlytoreadhistyalsotoreadhistynotonlytoabsptionSMofmirralsotogetsisofroadnotonlytofromlocallearnalsototooutsidelearnnotonlytotobookslearnalsotofieldstudylearn.TherefeIwoul

34、dencourageyoumetotheoutsidewldwhenIhavetimetotakealookattakeastrolloutsidedevelopmentslearnotherpeoplesdevelopmentapproachthencomebacktoguideourwk.Secondwemustthink.“Learningwithoutthoughttoovershadowthinkingwithoutlearn

35、ingisperilous.“Wewanttofostertheacterofadvancingwiththetimesfgeaheadoftenreflectthemselvesinadaptingtothenewsituationonwhethertherearedelayshaveanythingtofearintherefminnovationwhetherintermsofacceleratingthedevelopmento

36、farelaxationkeeppromisingStateofmind.IndertodoinvestigationsinvestigationsistheroadtoheavenGoddisposesofthebase.Towantstorealheardtruthjusticetotruthgettruthreceivedeffectivenessonmustindepthactualoutreachindepthmassesws

37、hipmassesfDivisionmassesheartwithmasseswithdiscussioneveryonecareofproblemlisteningtheyofcallsundersttheyofmoodfeeltheyofsufferingsummarytheyofexperienceconcentratedtheyofwisdomespeciallyonmassesmosthopemosturgentmostwri

38、esmostcomplainedofhotdifficultiesfocusproblemmetoactiveresearchcaughtnotput.Daretoinnovateinourwkoftenremain“theoldwaydoesntwkthenewapproachwouldnot“situationthereasonthekeyisthatmanypeopleknowthatcopyingotherpeoplesidea

39、smechanicallyusingsomeoneelsesoldways.Tochangethispredicamentrequiresustobreaktheshacklesoftraditionalconceptstoovercomeconservativeconfmistgoodatfindingnewproblemstoacceptnewthingssummarizenewexperiencenewideasdevelopin

40、gnewprogrammesMaverickanewapproachtosolveproblemsspeedupdevelopment.Especiallyinimplementsuperipolicyspiritofprocessinthebothimplementationcannotmechanicallytotoextradinaryofcouragedevelopenterprisingofspiritputflexibili

41、typrinciplecombinedupputsuperiofspiritlocalrealitycombinedupYongconspiracytobreakthroughofpolicyexerciseinnovationofliftdevelopedoutdevelopmentwksofgrassrootswelcomesof企業(yè)集團(tuán)財務(wù)管理形成性考核冊3OF9AccdingtoOfficePartyofmasslineeduc

42、ationpracticeactivitiesledgroupofunifiedarrangementsunitsmainledtofcadreswkersShangatimespartylectureduetohimselflevellimitedonlyputthisstageconcentratedlearningofexperiencetodayeveryonecommonwithlearningexchangepurposei

43、sletwefurtherdeepunderstingmasslineofconnotationinsistedpartyofmasslinedomasseswkfollowingmainfromfouraaspectstold:afullawarenesspartyofmasslineeducationpracticeactivitiesofmajmeaningPartys18majdistinctproposedtofocusont

44、hepartysadvancednaturepurityinthepartywith“pragmaticcleanfthepeople“asthemaincontentofthepartysmasslineeducationalpractice.ThisiscomradeXIJinpingaspartyGeneralSecretaryadheretostrictlyadministeringthepartystrengthenthepa

45、rtysmajdecisionisinlinewiththepublicexpectationsstrengtheningtheconstructionoflearningientedserviceinnovationofMarxistpartysmajdeploymentistheimptantmeasuretoadvancethegreatcauseofsocialismwithChineseacteristics.Firstcar

46、ryoutthepartysmasslineineducationpracticewascarrying18ofthepartyspiritsummonapowerfulfcefrealizingthegreatrejuvenationoftheChinesenationtheChinesedreamofurgentneeds.Partys18topromotestrategicdeploymenttobuildingsocialism

47、withChineseacteristicspresentstwo100yeargoalnamelyby2020Chinasgrossdomesticproductpercapitaincomeofurbanruralresidentsin2010onthebasisofdoublecompletethebuildingofawelloffsocietythedleofthiscenturyintoaprosperousdemocrat

48、iccivilizedharmoniousSocialistmoderncountryonthisbasistheChinesedreamofrealizingthegreatrejuvenationoftheChinesenation.18CongressofthepartyComradeXIJinpingrepeatedlyexpoundedtheChinesedream.ThebasicconnotationoftheChines

49、edreamisthenationalprosperitynationalrevitalizationthehappinessofthepeopleChinaimptanttofollowistokeepChinaRoadcarryfwardthespiritcohesionstrengthofChinadreamdreamsofthepeopleofChinabutdeterminedconfidenceenhanceselfawar

50、enessachieveselfreliancetobuildastrongerChinacivilizationharmonybeautyChinaChinaChina.StrategicconceptionofChinawas18thespiritoftheenrichmentdevelopmentofthepartyconscientiouslystudytheChinesedreamleadingpeopletohardtore

51、alizetheChinesedreammasseducationactivitiesindepththefundamentalstartingpointendingpoint.StrengthentheeducationofthepartysmasslinehelpstotrainthecollectiveconsciousnessoftheunityofthepartythepeopleplayingtheChinesedreami

52、deologicalbases.ComradeMaoZedongstressedthatpartiesshouldhave“commonlanguage“socialistcountriesmusthave“unityofwill“.Histyhas作業(yè)二作業(yè)二一、單項選擇題（每小題1分，共10分）1企業(yè)集團(tuán)戰(zhàn)略管理具有長期性，會隨環(huán)境因素的重大改變而進(jìn)行戰(zhàn)略調(diào)整，表明其具有（C）的特點。A全局性B統(tǒng)一性C動態(tài)性D高層導(dǎo)向性2集團(tuán)戰(zhàn)略管

53、理最大特點就是強(qiáng)調(diào)（A）。A整合管理B風(fēng)險管理C利潤管理D人力資源管理3在中國海油總部戰(zhàn)略案例中，（B）是該集團(tuán)各業(yè)務(wù)線的核心競爭戰(zhàn)略。A低成本戰(zhàn)略B協(xié)調(diào)發(fā)展戰(zhàn)略C人才興企戰(zhàn)略D科技領(lǐng)先戰(zhàn)略4（C）也稱為積極型投資戰(zhàn)略，是一種典型的投資拉動式增長策略。A收縮型投資戰(zhàn)略B調(diào)整型投資戰(zhàn)略C擴(kuò)張型投資戰(zhàn)略D穩(wěn)固發(fā)展型投資戰(zhàn)略5低杠桿化、杠桿結(jié)構(gòu)長期化屬于（D）融資戰(zhàn)略。A激進(jìn)型B長期型C中庸型D保守型6（C）經(jīng)常被用于項目初選及財務(wù)評價。A市