2013年注会综合阶段公司战略(最新更新).docxVIP

Unit5 Corporate Strategy and Risk Management 公司战略与风险管理 Topic 1战略分析 Strategy Analysis Topic 2战略选择 Strategy SelectionTopic 3战略实施 Implementation of the Strategy Topic 4风险管理 Risk ManagementTopic 5风险管理框架下的内部控制 Internal Control under the Framework of Risk ManagementTopic 1 Strategy Analysis 战略分析 1. 宏观环境分析（PEST分析）General macro environment analysis （PEST Analysis）2. 产业环境分析Analysis on the industrial environment 3.波士顿矩阵 Boston Matrix 4.SWOT analysis 1.General macro environment analysis （PEST Analysis） （1）政治和法律环境 Political factors and legal factors ①政治和法律环境分析的内容 Contents of political factors and legal factors 表1 政治环境分析Political factors a.企业所在国家和地区的政局稳定状况； a.The political stability of the location/country （in which） the enterprise is operated ； b.政府行为对企业的影响；b.Influence of the government on enterprise；c.执政党所持的态度和推行的基本政策，以及这些政策的连续性和稳定性；c.The ruling party’s attitude and implementation of the basic policy, and their continuity and stability；d.各政治利益集团对企业活动产生的影响 d.Effects of various political groups on the activities of the enterprise 法律环境分析Legal factors a.法律规范，特别是和企业经营密切相关的经济法律法规；a.Legal norms，especially closely related to company’s operations；b.国家司法机关和执法机关；b.State judicial law enforcement agencies；c.企业的法律意识；c.Corporate awareness of the law；d.国际法所规定的国际法律环境和目标国的国内法律环境. d.The international legal environment stipulated by the international law and the target country’s domestic legal environment. ②政治和法律环境对企业战略影响的特点 Political and legal characteristics of environmental effects on enterprise strategya.不可测性：企业很难预测国家政治环境的变化。 a. Unpredictable：The enterprise is very difficult to predict the change of the national political environment. b.直接性：国家政治环境直接影响企业的经营状况。 b. Direct：The country’s political environment directly influences operation status of the enterprise。 c.不可逆转性：政治法律环境一旦影响到企业，就会发生十分迅速和明显的变化，而企业是无法推卸和转移这种变化的。 c. Irreversible：Political and legal environment once influencing the enterprise, will cause the rapid obvious change/（once influences the enterprise, w