【導讀】每小題1分，共10分). 1．依照交易成本理論，“市場”與“企業(yè)”是相同并可相互替代或互補的機制。在企業(yè)集團的組建中，管理優(yōu)勢是企業(yè)集團健康發(fā)展的保障。3．企業(yè)集團事業(yè)部作為集團總部與子公司間的“中間管理層”，本身并不具備法人資格。4．分權式財務管理體制下，集團大部分的財務決策權下沉在子公司或事業(yè)部。企業(yè)集團戰(zhàn)略管理以企業(yè)集團全局為管理對象，追求集團整體效益。戰(zhàn)略管理的高層導向的特點。6．企業(yè)集團投資方式中的并購投資方式，具有進入目標市場較快等優(yōu)點。分拆上市是企業(yè)內部融資的最主要方式。8．預算考核是對經營者年度業(yè)績的考核與評價。10．企業(yè)集團業(yè)績評價指標體系主要由財務業(yè)績指標和非財務業(yè)績指標兩部分構成。14．集監(jiān)督權、執(zhí)行權和決策權于一身的財務總監(jiān)委派制是()。結合房地產行業(yè)經營特點，論述A集團公司采取資金集中管理的原因和好處。

　　

【正文】 集團內部協(xié)作，提高效率。④利用不同業(yè)務之間的現(xiàn)金流互補構建 內部資本市場，提高資本配置效率。其缺點主要有 : ( 1 )分散企業(yè)有限資源爭可能使企業(yè)缺乏競 爭力 。 ( 2 )組織與管理成本很高。 ( 1 4分 ) 2) 在企業(yè)集團投資決策程序中 ， 選擇合理的集團投資管理體制并與企業(yè)集團財務管理體 制相適應非常重要，而集團投 資管理體制的核心是合理分配投資決策權。 從企業(yè)集團戰(zhàn)略管理角度，任何企業(yè)集團的重大投資決策權都集中于集團總部。在這里， 所謂 重大投資 通常有兩個標準 :①偏離企業(yè)集團原有業(yè)務方向的技資 。②在原有業(yè)務方向的 范圍內，所需投資總額巨大的技資項目。 ( 8分 ) 3) 在集團財務戰(zhàn)略含義中 ， 特別強調可持續(xù)發(fā)展的增長理念、 協(xié)同效應最大化的價值理念以及財務數(shù)據(jù)化的管理文化 。但 ZHJ R 集團在 財務 戰(zhàn)略上沒有 強調可持續(xù)發(fā)展的增長理念 ,沒有 重視核心競爭力 ，沒有對其擅長的領域、市場的深度開發(fā)，謀取產業(yè)競爭優(yōu)勢，管理制度上又比較落后，沒能保持持續(xù)發(fā)展，使集團財務狀況不良，陷入了破產危機。 ( 8分 ) 注 :學生能用自己的語言表達核心意思，就可以得分。意思不夠準確的適當扣分。在某一點上論述很充分的，適當加分。 專業(yè)好文檔 專業(yè)好文檔 If we don39。t do that it will go on and go on. We have to stop it。 we need the courage to do it. His ments came hours after Fifa vicepresident Jeffrey Webb also in London for the FA39。s celebrations said he wanted to meet Ivory Coast international Toure to discuss his plaint. CSKA general director Roman Babaev says the matter has been exaggerated by the Ivorian and the British media. Blatter, 77, said: It has been decided by the Fifa congress that it is a nonsense for racism to be dealt with with fines. You can always find money from somebody to pay them. It is a nonsense to have matches played without spectators because it is against the spirit of football and against the visiting team. It is all nonsense. We can do something better to fight racism and discrimination. This is one of the villains we have today in our game. But it is only with harsh sanctions that racism and discrimination can be washed out of football. The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport. For me it39。s about how he felt and I would like to speak to him first to find out what his experience was. Uefa has opened disciplinary proceedings against CSKA for the racist behaviour of their fans during City39。s 21 win. Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions. CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Baumgartner the disappointing news: Mission aborted. The supersonic descent could happen as early as Sunda. The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence. The balloon will slowly drift to the edge of space at 120,000 feet ( 專業(yè)好文檔 Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform. Below, the Earth bees the concrete bottom of a swimming pool that he wants to land on, but not too hard. Still, he39。ll be traveling fast, so despite the distance, it will not be like diving into the deep end of a pool. It will be like he is diving into the shallow end. Skydiver preps for the big jump When he jumps, he is expected to reach the speed of sound 690 mph (1,110 kph) in less than 40 seconds. Like hitting the top of the water, he will begin to slow as he approaches the more dense air closer to Earth. But this will not be enough to stop him pletely. If he goes too fast or spins out of control, he has a stabilization parachute that can be deployed to slow him down. His team hopes it39。s not needed. Instead, he plans to deploy his 270squarefoot (25squaremeter) main chute at an altitude of around 5,000 feet (1,524 meters). In order to deploy this chute successfully, he will have to slow to 172 mph (277 kph). He will have a reserve parachute that will open automatically if he loses consciousness at mach speeds. Even if everything goes as planned, it won39。t. Baumgartner still will free fall at a speed that would cause you and me to pass out, and no parachute is guaranteed to work higher than 25,000 feet (7,620 meters). cause there