2017年注册会计师考试公司战略与风险管理备考题库（一）答案及解析

三、简答题

1、【正确答案】 公司战略变革的主要动因包括：①外部环境的变化。②技术和工作方法方面的变化。③产品和服务方面的变化。④管理及工作关系的变化。⑤组织结构和规模的变化。⑥并购后引起的变化。(1分)

本题中因为“网络销售模式下客户不能试戴，所以销售情况并不乐观，连续两年处于亏损状态。该公司决定进行战略变革，在每个城市设立体验中心，客户可以在体验中心对实物产品进行试戴”所以属于产品和服务方面的变化引起的战略变革。(1分)

【该题针对“战略变革的实现”知识点进行考核】

【正确答案】 战略变革的时机选择主要有三种：第一、提前性变革。指的是管理者能及时地预测到未来的危机，提前进行必要的战略变革。(0.5分)第二、反应性变革。指的是企业已经存在有形的可感觉到的危机，并且已经为过迟变革付出了一定的代价。(0.5分)第三、危机性变革。指的是企业已经存在根本性的危机，再不进行战略变革，企业将面临倒闭和破产。(0.5分)该公司进行的变革属于反应性变革，连续两年亏损，已经造成了一定的影响，此时企业进行的变革属于反应性变革。(0.5分)

【该题针对“战略变革的实现”知识点进行考核】

【正确答案】 在处理变革的阻力时，管理层应当考虑变革的三个方面：变革的节奏、变革的管理方式和变革的范围。(1分)

【该题针对“战略变革的实现”知识点进行考核】

【正确答案】 企业战略变革的主要任务：①调整企业理念。②企业战略重新进行定位。③重新设计企业的组织结构。(1分)

英语答案：

(1)The main drivers in change of company strategy include: ① change of external environment.② change of technology and method of work. ③ change of products and services.④ change of management and working relations ⑤change of organization structure and size.⑥ changes arising from post-acquisition. In this case, since customers could not try under network sales model, the sales performance is pessimistic, losses occurred in two consecutive years. The company decided to change its strategy, experience centers would be established in each city, customers could try the physical products in experience center, so it relates to change of strategy arising from the changes of product and service.

(2)There are three types of timing that could be chosen: First, changes in advance. It refers to that management could predict the future crisis in a timely manner, and change of the strategy has been implemented in advance. Second, reactive change. It refers to the tangible crisis that the company could feel, it is too late to make the change at certain cost. Third, crisis change. It refers to the fundamental crisis exist, the company must implement change of strategy, otherwise it would face closure and bankruptcy. The change occurred in the company is related to reactive change, losses in two consecutive years has already caused some impact, the changes implemented in the company is referred to reactive change.

(3)In dealing with resistance to change, management should consider three aspects:

the space of change, change management method and the scope of change.

(4)The main tasks in change of company strategy: ①adjust company philosophy.② reposition company strategy.③ redesign organizational structure.

【该题针对“战略变革的实现”知识点进行考核】

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