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生产要素 Elements in production 内部控制的要素 Elements of internal control 创业型组织结构 Entrepreneurial organization structure 自然环境风险 Environment risk 股权投资 Equity investment 评估成本 Evaluation cost 事项识别 Event identification 处置成本 Execution cost 实地查验 Field inspection 财务风险与经营风险的搭配 Financial risk and business risk 内部控制的五大要素 Five elements in internal control 产业五种竞争力 Five forces in the competitive approach 集中化战略 Focus strategy 紧缩与集中战略 Focused strategy 职能制组织结构 Functional organization structure 职能战略 Functional strategy 资金活动 Fund-related activities 全球化战略 Globalization strategy 毛利率与净利润率 Gross profit margin and net profit margin 增长型战略 Growth strategy 开拓型战略 Growth strategy 担保业务 Guarantee business H型结构(控股企业／控股集团组织结构) H type organization structure (Holding company/Group organization structure) 高经营风险与高财务风险搭配 High business risk, high financial risk 高经营风险与低财务风险搭配 High business risk, low financial risk 高长型结构 High growth structure 横向并购 Horizontal merger and acquisition 增量预算 Incremental budgeting 产品生命周期 Industry life cycle 产业风险 Industry risk 信息与沟通 Information and communication 一体化战略 Integrated strategy 后向一体化战略 Integrated strategy - Backward 前向一体化战略 Integrated strategy - Forward 横向一体化战略 Integrated strategy - Horizontal 纵向一体化战略 Integrated strategy - Vertical 产业内现有企业的竞争 Intensity of industry rivalry 密集型战略 Intensive strategy 内部控制 Internal control 多国本土化战略 International subsidiaries strategy 国际战略 Internationalization strategy 资源的不可替代性 Irreplaceable resources 合资经营 Joint investment business 准时生产系统 Just-in-time system(JIT) 杠杆收购 Leveraged buy-out 法律风险 Litigation risk 长期目标 Long-term objective 维持成本 Maintenance cost 管理信息系统 Management information system 市场开发——现有产品和新市场 Market development - existing product and new market 市场渗透——现有产品和现有市场 Market penetration - existing product and existing market 重要缺陷 Material deficiency 矩阵制组织结构 Matrix organization structure 风险度量 Measurement of risk 公司战略的现代概念 Modern concept of corporate strategy 监督 Monitoring 风险管理的监督与改进 Monitoring and improvement of risk management M型企业组织结构(多部门结构) Multi-divisional organization structure 非杠杆收购 Non leveraged buy-out 内部控制的目标 Objectives of internal control 风险管理的目标 Objectives of risk management 现场检查 On-site inspection 运行缺陷 Operating deficiency 操作风险 Operational risk 期权合约 Options contracts 组织管理能力 Organization management ability 组织资源 Organization resources 组织架构 Organization structure 业务外包 Outsourcing 信息系统外包 Out-sourcing of information system 人员导向性 People-driven 绩效评估 Performance evaluation 资源的持久性 Persistence of the resources owned PEST分析 PEST analysis 政治风险 Political risk 供应者、购买者讨价还价的能力 Power of buyers or suppliers 预防成本 Prevention cost 基本活动（又称主体活动） Primary activities 内部控制的原则 Principles of internal control 风险管理基本流程 Process of risk management 采购业务 Procurement activities 产品开发——新产品和现有市场 Product development - new product and existing market 产品／品牌事业部制结构 Product/Brand business structure 生产流程计划 Production process planning 生产运营 Production and operation 生产管理能力 Production management ability 产能计划 Production plan 盈利能力和回报率指标 Profitability and rate of return measurement 质量管理 Quality management 反应型战略 Reactive strategy 相关多元化 Related diversification 研究与开发 Research and development 研发能力 Research and development ability 已动用资本报酬率（投资回报率或净资产回报率） Return of capital employed(ROCE)/Return of investment(ROI)/Return of net assets(RONA) 转向战略 Reverse strategy 激励和奖励机制 Reward and incentive system 风险承担 Risk acceptance 风险偏好 Risk appetite 风险评估 Risk assessment 风险规避 Risk avoidance 风险补偿 Risk compensation 风险控制 Risk control 风险转换 Risk conversion 风险转移 Risk transfer 角色导向型 Role-driven 证券投资 Securities investment 重大缺陷 Significant deficiency 稳定战略 Stable strategy 利益相关者 stakeholders 企业战略联盟 Strategic alliances 战略分析 Strategic analysis 外部环境分析 Strategic analysis – External environment 战略业务单位组织结构 Strategic business unit organization structure(SBU） 战略控制系统 Strategic control system 战略群组 Strategic group 战略目标 Strategic objective 国际化经营的战略类型 Strategic options for international business 业绩计量 Strategic performance evaluation 战略风险 Strategic risk 内部环境分析 Strategy analysis - Internal environment 发展战略 Strategy development 战略实施 Strategy implementation 战略管理过程 Strategy management process 战略选择 Strategy selection 继任计划 Succession planning 技术风险 Technology risk 潜在进入者的进入威胁 Threat of new entrants 替代品的替代威胁 Threat of substitutes 跨国战略 Transnational strategy 非相关多元化 Unrelated diversification 战略失效 Unsuccessful strategy 价值链分析 Value chain analysis 纵向并购 Vertical merger and acquisition 零基预算 Zero-based budgeting 经济法 承诺 Acceptance 收购人 Acquirer 要约收购 Acquisition by offer 上市公司收购 Acquisition of a listed company 资产收购 Acquisition of assets 实际出资人 Actual capital contributor 实际控制 Actual control 实际控制人 Actual controller 临时报告 Ad hoc report 管理人 Administrator 入伙 Admission to a partnership 代理/受托人 Agent 协议转让 Agree to transfer 合同变更 Alter of contract 年度报告 Annual report 关联交易 Associated transaction 公司章程 Association of articles 破产财产 Bankrupt property 破产债权 Bankruptcy creditor 破产费用 Bankruptcy expenses 破产法 Bankruptcy Law 基准日 Base date 大宗交易 Block trading 董事会 Board of directors 监事会 Board of supervisors 民事行为能力 Capacity for civil conducts 董事长 Chairperson of the board 民事权利能力 Civil rights 集体所有权 Collective ownership 公司分立 Company demergers 公司法 Company Law 股份有限公司 Company limited 公司合并 Company mergers 经营者集中 Concentration of operators 一致行动 Consistent act 合同法 Contract Law 承揽人/承包人 Contractor 委托合同 Contracts for commission 承揽合同 Contracts for work 控股股东 Controlling shareholders 可转换公司债券 Convertible bond 协同行为 Coordinated behavior 公司债券 Corporate bond 信用评级 Credit rating 债权人委员会 Creditors’ committee 债权人会议 Creditors’ meeting 违约金 Damages for breach of contract 债务人财产 Debtor’s property 破产宣告 Declaration of bankruptcy 减资 Decrease of capital 故意 Deliberate intention |
