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简答题 黄河企业集团公司为加强内部控制建设,提高管理水平,对实现集团公司整体上市做准备,召开了由集团公司领导班子成员和各子公司负责人参加的内部控制专题研讨会,针对各企业内部控制的薄弱环节找差距,提建议,以尽可能完善集团公司的内部控制体系。下面是相关负责人的发言要点: 集团公司董事长张立:内部控制对集团公司的发展非常重要,目前无论是国外企业还是国内企业,对内部控制建设都极为重视。内部控制有六要素,即控制环境、风险评估、控制活动、信息与沟通、内部会计控制和内部管理控制,每个企业都要从这六个方面进行分析,找出本单位内部控制的薄弱环节。 甲子公司总经理李达:董事长说得对。比如我们企业就非常重视控制环境。控制环境规定了单位的纪律与构架,影响经营管理目标的制定,营造单位文化氛围并影响员工的控制意识,是实施内部控制的基础。为此,我们印制了内部控制员工手册,增强全体员工的整体风险意识和风险管理理念,将内部控制作为我任期内的第一目标。此外,专门设立了内部审计机构,由我负责,对内部控制进行不断的检查,发现问题及时向我报告。 乙子公司董事长章泉:李总对内部控制如此重视,真是令我佩服!我们意识到了风险评估在内部控制中的重要性。在企业经营过程中外部环境变化太快,有可能给企业带来灭顶之灾,为此我们经常进行风险评估,包括目标设定、风险识别、风险分析、风险应对、风险管理和风险监控。比如,我们为了杜绝财务风险,规定不得从外部贷款,只能从内部积累中获取资金,保证不会因为还款能力不足导致企业破产;又如,为了杜绝经营风险,我们公司规定,一律不得赊销,只能采用现金收款方式销售,即使采用银行汇票结算也不可以,因为银行汇票也有假的。 丙子公司副总经理吴用:章董风险意识很强,我们深受启发。我们公司利用内部控制的一切有效方法,包括职责分工控制、授权批准控制、会计系统控制、财务风险控制、预算控制、财产保全控制、内部报告控制、信息技术控制、绩效考评控制等,对公司可能产生的各种风险进行全方位的控制。比如,我们公司规定,出纳入员不得兼任稽核、会计档案管理和所有账目的登记工作,严格进行职责分工控制;又如,财务专用章由专人保管,董事长的个人名章只能由个人随身携带保管,即使出国考察也不例外,宁愿效率低,也要保证不出事。 集团公司总经理黄超:我非常赞成各位的意见,各位领导一定要抓好内部控制这一头等大事。我以身作则,以后凡是涉及重大对外投资、重大工程项目的,一定要及时报告,由我亲自审批,这样心里才踏实。 要求: 从企业内部控制理论和方法角度,指出上述企业负责人在会议发言中的观点有何不当之处,并分别简要说明理由。

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某产品划分为四个功能区,采用环比评分法得到的功能暂定重要性系数见表1-1,则功能 F3的重要性系数为( )。 表1-1 功能区 暂定重要性系数 F1 F2 F3 F4 2.0 1.5 2.5

A. 0.17
B. 0.35
C. 0.36
D. 0.42

Passage Three We assumed ethics needed the seal of certainty, else it was non-rational. And certainty was to be produced by a deductive model: the correct actions were derivable from classical first principles or a hierarchically ranked pantheon of principles. This model, though, is bankrupt. I suggest we think of ethics as analogous to language usage. There are no univocal rules of grammar and style which uniquely determine the best sentence for a particular situation. Nor is language usage universalizable. Although a sentence or phrase is warranted in one case, it does not mean it is automatically appropriate in like circumstances. Nonetheless, language usage is not subjective. This should not surprise us in the least. All intellectual pursuits are relativistic in just these senses. Political science, psychology, chemistry, and physics are not certain, but they are not subjective either. As I see it, ethnical inquiry proceeds like this: we are taught moral principles by parents, teachers, and society at large. As we grow older we become exposed to competing views. These may lead us to reevaluate presently held beliefs. Or we may find ourselves inexplicably making certain valuations, possibly because of inherited altruistic tendencies. We may "learn the hard way" that some actions generate unacceptable consequences. Or we may reflect upon our own and others’ "theories" or patterns of behavior and decide they are inconsistent. The resulting views are "tested"; we act as we think we should and evaluate the consequences of those actions on ourselves and on others. We thereby correct our mistakes in light of the test of time. Of course people make different moral judgments; of course we cannot resolve these differences by using some algorithm which is itself beyond judgment. We have no vantage point outside human experience where we can judge right and wrong, good and bad. But then we don’t have a vantage point from where we can be philosophical relativists either. We are left within the real world, trying to cope with ourselves, with each other, with the world, and with our own fallibility. We do not have all the moral answers, nor do we have an algorithm to discern those answers, neither do we possess an algorithm for determining correct language usage but that does not make us throw up our hands in despair because we can no longer communicate. If we understand ethics in this way, we can see, I think, the real value of ethical theory. Some people talk as if ethical theories give us moral prescriptions. They think we should apply ethical principles as we would a poultice: after diagnosing the ailment, we apply the appropriate dressing. But that is a mistake. No theory provides a set of abstract solutions to apply straightforwardly. Ethical theories are important not because they solve all moral dilemmas but because they help us notice salient features of moral problems and help us understand those problems in context. Ethical principles are generally thought to be ______.

A. explicitly clear
B. implicitly vague
C. certain but non-rational
D. relative but not subjective

案例分析题W公司是一家在上海证券交易所上市的高科技公司,总股本为1.5亿股。该公司从事网络通讯产品研究、设计、生产、销售及服务等。由于公司决策层善于把握市场机会,通过强化研发适时推出适应市场需求的新产品,因此,公司近年来实现了快速增长,最近几年销售增长率平均接近40%,净资产收益率也达到20%左右。但由于高速增长带来的资金压力,公司目前面临着因奖金水平过低而导致优秀人才流失的困扰。 为实现公司的长期战略规划,并解决目前所遇到的问题,W公司拟于2011年引入股权激励制度。 要求: 如果W公司拟回购股份作为股权激励的股票来源,请计算该公司回购股份的上限。

简述金融期货交易所的组织形式。

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