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1、公司战略与风险管理（Corporate strategy and risk management）In 2011 the CPA professional stage Syllabus corporate strategy and risk management2011-3-25 16:12 Chinese CPA Association big and small PrintCorporate strategy and risk managementFirst, test objectivesThis subject mainly tests the following abilities
2、of examinees:1. master the basic concepts of corporate strategy management;2. master the ability to assess the external and internal factors that affect the performance of the company;3. grasp the use of various strategic management tools;4. master the process and method of strategic choice, strateg
3、ic implementation and strategic control;5. analyze the financial impact of strategic choice and implementation strategy;6. master the concept and application of internal control framework;7. grasp the concept and application of risk management framework;8. master the methods of controlling, reducing
4、 and avoiding risks;9. identify and evaluate the financial risks faced by the company;10. master the method of using derivative financial instruments to hedge all kinds of risks;11. familiar with the application of information technology management.Two, test content and ability levelTest content cap
5、ability level(1) strategic and strategic management1. enterprise strategy(1) the definition of strategy(2) Mintzbergs 5P strategy(3) the structure level of enterprise strategy(4) key elements of strategy(5) strategic testing2. the mission and objective of the enterprise(1) reasons for the existence
6、of an enterprise(2) determine the mission and objectives of an enterprise(3) the elements of enterprise mission(4) corporate mission statement(5) determine strategic objectives3., the development path of enterprise strategy(1) rational method(2) emergency methods4. Strategic Management Overview(1) t
7、he meaning of strategic management(2) the process of strategic managementOneOneTwoTwoOneTwoTwoTwoTwoTwoOneOneTwoTwo(two) strategic analysis external environment1. general macro environmental analysis(1) political and legal environmental factors(2) economic and environmental factors(3) social and cul
8、tural environmental factors(4) technical and environmental factors2. industry environment analysis(1) industry and industry environment(2) industry life cycle(3) Potters five forces model(4) limitations of the five forces modelTwoTwoTwoTwoThreeThreeThreeTwo3. operating environment and competitive ad
9、vantage environment analysis(1) market analysis(2) financing sources(3) labor market situation4. international business environment and international business concept and analysis(1) internationalization behavior(2) the motivation of international operation(3) diamond model analysis(4) life cycle of
10、 international trade(5) challenges in the operating environmentThreeThreeThreeOneTwoTwoTwoTwo(three) strategic analysis: internal resources, capabilities and core competitivenessInternal factors analysis of 1. strategy(1) the composition of internal factors in Enterprises(2) the identification of co
11、re competence(3) evaluation of core competence2. internal factor analysis method and additional competition value(1) resource analysis(2) value chain analysis(3) surpass competitors3.SWOT analysis(1) the concept and function of SWOT analysis(2) the four elements of SWOT(3) matching of internal resou
12、rce analysis and external environment analysisTwoTwoTwoTwoTwoTwoThreeThreeThree(four) strategic choice1. gap analysis(1) external environment and business strategy gap(2) internal environment and business strategy gap(3) analysis of the gap between enterprises2. strategic choice of enterprises(1) th
13、e choice of overall strategy(2) the choice of business unit strategy(3) the choice of functional strategy3. strategic development methods(1) internal development(2) M & a strategy(3) joint development and strategic alliances4. strategic assessment and selection(1) analysis of strategic suitability(2
14、) strategic screening(3) feasibility analysis of the strategy(4) analysis of the acceptability of strategy(5) action plan5. the concept of risk assessment and management(1) the concept and origin of risk(2) risk assessment and management6. strategic development of enterprises and enterprisesThreeThr
15、eeThreeThreeThreeThreeThreeThreeThreeThreeThreeThreeThreeThreeOneOneTwo(five) strategic implementation1. organizational structure(1) the relationship between organizational structure and strategy(2) the main influencing factors of organizational structure(3) types of organizational structure2. enter
16、prise design(1) centralization and decentralization(2) the influence of environment(3) contingency theory3. enterprise configuration(1) five elements of structural configuration(2) tissue configuration(3) performance evaluation of departments4. business plan and implementation content(1) business pl
17、an and strategy implementation(2) marketing plan in the implementation of strategy(3) research and development plan in the implementation of the strategy(4) production or operation plan in the process of strategy implementation(5) strategic procurement in the implementation of strategy(6) coordinati
18、on of human resources in strategy(7) quality management in the implementation of strategy5. leadership in strategic implementation(1) the importance of leadership(2) leadership structure(3) the role of leadership in the implementation of strategyTwoTwoTwoThreeTwoTwoTwoTwoTwoThreeThreeThreeThreeThree
19、ThreeThreeTwoTwoTwo(six) strategic control1. the process of strategic control(1) strategic failure and strategic control(2) measurement of business performance2. strategic control method(1) budget and budget control(2) indicators of corporate performance measurement(3) performance measurement method
20、 of Balanced Scorecard(4) statistical analysis and special report3. change management(1) the necessity of strategic change(2) the timing of strategic change(3) strategic change model(4) the reality of strategic changeThreeThreeThreeThreeThreeOneTwoTwoTwoTwo(seven) financial strategyThe establishment
21、 of 1. financial strategy and its considerations(1) the concept of financial strategy and financial management(2) establishing the resistance of financial strategy(3) the establishment of financial strategy2. the choice of financial strategy(1) the choice of financial strategy based on the developme
22、nt stage(2) the choice of financial strategy based on the creation of value or growth rateTwoTwoTwoThreeThree(eight) internal control1. definition and development of internal control(1) the definition of internal control(2) the evolution and development of internal controlFive elements of enterprise
23、 internal control content of 2.(1) internal environment(2) risk assessment(3) control activities(4) information and communication(5) internal supervision3. the application of enterprise internal control(1) capital activities(2) purchasing business(3) asset management(4) sales business(5) research an
24、d development(6) Engineering Project(7) guarantee business(8) outsourcing(9) financial report(10) comprehensive budget and contract management4. internal control evaluation procedures(1) the procedure of internal control evaluation(2) the identification of internal control deficiencies(3) internal c
25、ontrol evaluation report5. audit of enterprise internal control(1) audit requirements of internal control(2) the responsibilities and roles of Certified Public Accountants6. the supervisory role of the audit committee in the enterprise(1) audit committee and internal control(2) the way the audit com
26、mittee performs its duties(3) audit committee and compliance(4) audit committee and internal audit(5) the audit committee and the external auditor(6) reporting internal control to shareholders7. internal control and corporate governance(1) agency problem in Enterprises(2) the concept of corporate go
27、vernance system(3) the basic principles of corporate governanceTwoOneThreeThreeThreeThreeThreeTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwo(nine) principles of risk management1. risk overview(1) definition of risk(2) the characteristics of risk(3) the types of risks that e
28、nterprises may face2. concept of risk management(1) the relationship between internal control and risk management(2) the content of risk management(3) the significance of risk management to stakeholders(4) the development and challenge of risk managementThreeRisk management procedure(1) risk identif
29、ication(2) assessment of major risks(3) determine the risk rating and coping strategies(4) risk supervision4. risk management strategy(1) the importance of risk management strategy(2) the characteristics of various risk management strategies(3) consider the risk management strategy(4) risk managemen
30、t culture5. cost, benefit and challenge(1) cost and benefit of risk management(2) the obstacles and challenges faced by the implementation of risk managementOneOneOneTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoTwoOneOne(ten) risk management practices1. identify, evaluate and respond to the political risks face
31、d by enterprises(1) political risks(2) attitude towards political risks2. identify, evaluate and respond to the operational risks faced by the enterprise(1) operational risk overview(2) attitude towards operational risk3. identify, evaluate and respond to project risks faced by enterprises(1) projec
32、t risk overview(2) attitude towards project risk4. identify, evaluate and respond to legal or regulatory risks faced by the enterprise(1) legal or compliance risk overview(2) the attitude towards legal or compliance risks5. financial risks faced by enterprises and their management(1) financial risk(
33、2) the practice of financial risk management(3) the function of financial department and its function in financial risk management6. identify, evaluate and respond to the exchange rate risks faced by enterprises(1) exchange rate risk summary(2) an overview of exchange rate risk management(3) VaR cal
34、culation method of exchange rate risk calculation(4) the management method of exchange rate risk7. identify, evaluate and respond to the interest rate risk faced by enterprises(1) summary of interest rate risk(2) an overview of interest rate risk management(3) measurement of interest rate risk and d
35、ata collection(4) matters that should be considered in the choice between fixed interest rate and floating interest rate(5) the management method of interest rate risk8. supervision and control of exchange rate and interest rate risk9. simple calculations related to financial risk and derivative fin
36、ancial instruments(1) introduction of derivative financial instruments(2) the simple calculation of the main derivative financial instruments10. other ways to manage financial risks(1) business planning and budget planning procedures(2) financial forecast11. management of the external environment ch
37、anges affecting the financial risks of enterprises(1) the relationship between external environment change and financial risk management(2) the challenge of external environment change to financial risk management(3) financial measures to accept the change of external environmentTwoTwoTwoThreeTwoThr
38、eeTwoThreeTwoTwoTwoThreeTwoThreeThreeThreeThreeThreeThreeThreeThreeThreeThreeOneOneOneOneOne(eleven) risk of enterprise bankruptcy1. practices in the short and medium term closure of various signs(1) overview of business failures(2) observe the signs of short and medium term bankruptcy(3) observing
39、the signs of business failures from data2. overview of response measures, including debt restructuring and corporate restructuring(1) enterprises abandon their strategy(2) management buy outs(3) capital re allocation(4) privatization of enterprisesOneOneOneOneOneOneOne(twelve) information technology
40、 management1. information needs in Enterprises(1) an introduction to information needs(2) the level of information(3) the quality of information(4) management and control of internal information transmission process2. strategic application of information technology in Enterprises(1) the type of info
41、rmation strategy(2) evaluation of information system(3) information and network(4) methods of data collection(5) the result of management information data3. design and implementation of information system(1) outsourcing and management of information systems(2) information technology sharing service
42、center(3) the framework of information system development4. risk control and management related to it and information systems(1) information technology and information system related risk control(2) information technology support service(3) Information Technology Infrastructure LibraryTwoTwoTwoTwoTw
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