【正文】 都有一個長期的計劃，這有利于提高日本員工的素質(zhì)、技術(shù)水平以及知識的積累。而且勞資關(guān)系的全面 合作也增強(qiáng)了員工的安全感和歸屬感，提高了員工對企業(yè)的忠誠度。 缺陷：企業(yè)在勞動力資源分配上進(jìn)行結(jié)構(gòu)性調(diào)整的能力很差。如果市場環(huán)境的變化是結(jié)構(gòu)性的，日本企業(yè)則難以適應(yīng)。隨著日本經(jīng)濟(jì)的衰退，日本模式固有的缺陷開始顯露：一是結(jié)構(gòu)調(diào)整而縮小或關(guān)閉一些虧損企業(yè)時，終身雇傭制則阻礙或延緩了這些變動。二是論資提級的制度不利于調(diào)動有較高技術(shù)水平的內(nèi)部勞動市場，盡管有利于企業(yè)內(nèi)部的人力資本蓄積，但由于勞動力在企業(yè)之間的流動性很低，降低了市場在全社會范圍內(nèi)配置勞動資源的機(jī)能。 ，討論跨國企業(yè)實(shí)施本土化的有效策略 。 答：加大人力資源的本土化有兩種策略：一種是員工本土化。通過本地員工的管理活動，公司的先進(jìn)技術(shù)和成功經(jīng)驗(yàn)可以快速本土化，提升企業(yè)的當(dāng)?shù)赜绊懥?，另一種是本土員工培訓(xùn)。由于工作習(xí)慣、企業(yè)體制、管理方法的差異，本土員工可能不能完全適應(yīng)公司的要求，此時，對他們進(jìn)行相關(guān)的培訓(xùn)是非常有必要的，通過有針對性的訓(xùn)練，他們的工作能力和適應(yīng)能力往往能夠得到較大的提高。 第十二章本章小結(jié) 財務(wù)管理有兩個基本的職能，即籌措和運(yùn)用資金。要實(shí)行上述兩大職能，國際企業(yè)可以采取多中心、以總公司為中心和以全球?yàn)橹行牡墓芾矸绞?。要?立有效的國際財務(wù)管理系統(tǒng)，國際企業(yè)的資金來源包括國際企業(yè)內(nèi)部、東道國、跨國公司母國和國際資本市場等。國際企業(yè)籌資的方法有發(fā)行國際債券、發(fā)行國際股票、國際銀行信貸、國際貿(mào)易信貸和國際租賃等。國際企業(yè)融資戰(zhàn)略的根本特征在于它的全球觀點(diǎn)，降低融資成本、避免和降低各種經(jīng)營風(fēng)險，建立公司最佳的財務(wù)結(jié)構(gòu)。資金運(yùn)用包括國際企業(yè)外部和內(nèi)部的現(xiàn)金流量管理、國際投資的財務(wù)決策。對外投資應(yīng)仔細(xì)比較投資風(fēng)險和報酬，努力選擇報酬與風(fēng)險最佳結(jié)合的投資。 國際稅收涉及的納稅人和課稅對象具有跨國性。這種跨國性特點(diǎn)，常常會引發(fā)出國際 重復(fù)課稅或雙重課稅現(xiàn)象。經(jīng)濟(jì)全球化大大促進(jìn)了商品、資本和勞務(wù)在國際間的流動，也必然會沖擊政府現(xiàn)行的稅收體制。在國外經(jīng)營的公司會遇到各種各樣的直接稅和間接稅。直接稅指那些直接根據(jù)收益額所征收的稅種，一般包括所得稅和資本利潤稅；間接稅是指那些收益稅以外的對象所課征的稅種，主要有周轉(zhuǎn)稅、增值稅、預(yù)扣稅、過境稅、貨物稅和凈值稅等。目前，常見的避免雙重征稅的方法主要有四種，即稅務(wù)協(xié)定、稅收抵免、免稅和稅收扣除。 外匯風(fēng)險類型，一般分為交易風(fēng)險、轉(zhuǎn)換風(fēng)險和業(yè)務(wù)風(fēng)險等。國際企業(yè)外匯風(fēng)險管理是一個合乎邏輯的結(jié)構(gòu)過程， 這個過程按一定的程序進(jìn)行，同時又與財務(wù)管理的其他要素相聯(lián)結(jié)。風(fēng)險管理的過程包括：風(fēng)險暴露界定；識別現(xiàn)在的和預(yù)計的暴露情況；分析潛在的影響；制定戰(zhàn)略；與財務(wù)管理一體化；確定實(shí)現(xiàn)戰(zhàn)略的戰(zhàn)術(shù)或政策。外匯風(fēng)險管理技術(shù)有遠(yuǎn)期市場套頭保值、貨幣互換、平行貸款、外匯儲備等。 ？ 答：（ 1）資金流動的國際性；（ 2）資金籌集和融通的多樣性；（ 3）財務(wù)收益的整體性 。 答：凈額結(jié)算：當(dāng)公司內(nèi)部不同子公司或分公司經(jīng)常發(fā)生交易業(yè)務(wù)時，運(yùn)用凈額結(jié)算方法可以節(jié)省服務(wù)和 交易費(fèi)用，有效地避免政府對外匯和資本的管制。 集資經(jīng)營：有利于內(nèi)部融資，容易避免或減輕因資本和外匯管制以及貨幣貶值而引起的風(fēng)險；也便于利用過剩資金向外投資，取得規(guī)模經(jīng)濟(jì)。此外還增強(qiáng)了母公司對海外子公司的控制程度。 ？ 答：（ 1）利用轉(zhuǎn)讓價格進(jìn)行國際避稅。（ 2）利用國際避稅地進(jìn)行避稅。 ？如何回避或減小外匯風(fēng)險？ 答：類型：交易風(fēng)險、轉(zhuǎn)換風(fēng)險、業(yè)務(wù)風(fēng)險。 回避或減小外匯風(fēng)險的途徑：（一）交易風(fēng)險的管理 1.合約性套期保值 （二）轉(zhuǎn)換風(fēng)險的管理（ 1）資產(chǎn)負(fù)債平衡的方法（ 2）遠(yuǎn)期外匯合同法（ 3）貨幣市場借款和投資法（三）業(yè)務(wù)風(fēng)險的管理（ 1）生產(chǎn)策略（ 2）銷售策略（ 3）財務(wù)策略。 ，美國安然公司從盛極一時到申請破產(chǎn)的過程，對我國企業(yè)有什么啟示。 答：國際財務(wù)管理的職能：籌措和運(yùn)用資金。 國際財務(wù)管理的特點(diǎn)：（ 1）資金流動的國際性（ 2）資金籌集和融通的多樣性（ 3）財務(wù)收益的整體性。 國際財務(wù)管理的方式：（ 1）多中心管理方式（ 2）以母公司為中心的管理方式（ 3）全球化管理方式。案例自己分析。 請您刪除一下內(nèi)容， O(∩ _∩ )O 謝謝?。。　?China39。s 10 mustsee animations】 The Chinese animation industry has seen considerable growth in the last several years. It went through a golden age in the late 1970s and 1980s when successively brilliant animation work was produced. Here are 10 mustsee classics from China39。s animation outpouring that are not to be missed. Let39。s recall these colorful images that brought the country great joy. Calabash Brothers Calabash Brothers (Chinese: 葫蘆娃 ) is a Chinese animation TV series produced by Shanghai Animation Film Studio. In the 1980s the series was one of the most popular animations in China. It was released at a point when the Chinese animation industry was in a relatively downed state pared to the rest of the international munity. Still, the series was translated into 7 different languages. The episodes were produced with a vast amount of papercut animations. Black Cat Detective Black Cat Detective (Chinese: 黑貓警長 ) is a Chinese animation television series produced by the Shanghai Animation Film Studio. It is sometimes known as Mr. Black. The series was originally aired from 1984 to 1987. In June 2021, a rebroadcasting of the original series was announced. Critics bemoan the series39。 violence, and lack of suitability for children39。s education. Proponents of the show claim that it is merely for entertainment. Effendi Effendi, meaning sir and teacher in Turkish, is the respectful name for people who own wisdom and knowledge. The hero39。s real name was Nasreddin. He was wise and witty and, more importantly, he had the courage to resist the exploitation of noblemen. He was also full of passion and tried his best to help poor people. Adventure of Shuke and Beita【舒克與貝塔】 Adventure of Shuke and Beita (Chinese: 舒克和貝塔 ) is a classic animation by Zheng Yuanjie, who is known as King of Fairy Tales in China. Shuke and Beita are two mice who don39。t want to steal food like other mice. Shuke became a pilot and Beita became a tank driver, and the pair met accidentally and became good friends. Then they befriended a boy named Pipilu. With the help of PiPilu, they cofounded an airline named Shuke Beita Airlines to help other animals. Although there are only 13 episodes in this series, the content is very pact and attractive. The animation shows the preciousness of friendship and how people should be brave when facing difficulties. Even adults recalling this animation today can still feel touched by some scenes. Secrets of the Heavenly Book Secrets of the Heavenly Book, (Chinese: 天書奇談 ) also referred to as Legend of the Sealed Book or Tales about the Heavenly Book, was released in 1983. The film was produced with rigorous dubbing and fluid bination of music and vivid animations. The story is based on the classic literature Ping Yao Zhuan, meaning The Suppression of the Demons by Feng Menglong. Yuangong, the deacon, opened the shrine and exposed the holy book to the human world. He carved the book39。s contents on the stone wall of a white cloud cave in the mountains. He was then punished with guarding the book for life by the jade emperor for breaking heaven39。s law. In order to pass this holy book to human beings, he would have to get by the antagonist fox. The whole animation is characterized by charming Chinese painting, including pavilions, ancient architecture, rippling streams and crowded markets, which fully demonstrate the unique beauty of China39。s natural scenery. Pleasant Goat and Big Big Wolf【喜洋洋與灰太狼】 Pleasant Goat and Big Big Wolf (Chinese:喜羊羊與灰太狼 ) is a Chinese animated television series. The show is about a group of goats living on the Green Pasture, and the story revolves around a clumsy wolf who wants to eat them. It is a popular domestic animation series and has been adapted into movies. Nezha Conquers the Dragon King（ Chinese: 哪吒鬧海） is an outstanding