2019注册会计师考试公司战略风险管理专项练习及答案（十五）_第6页

　　三、简答题

　　1、

　　【正确答案】 战略变革的动因包括：外部环境的变化;技术和工作方法方面的变化;产品和服务方面的变化;管理及工作关系的变化;组织结构和规模的变化;并购后。(1分)

　　【正确答案】 由于A公司进入中国市场的前三年就先后亏损6000万元，此时已经存在有形的可感觉到的危机，所以属于反应性变革。(1分)

　　提前性变革是一种正确的变革时机选择。在这种情况下，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。反应性变革，是指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。危机性变革是指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。(2分)

　　【正确答案】 针对细分市场开发更有针对性的新产品，属于产品和服务变革;(1分)改进公司的销售组织架构，进行人员的配置与整合，属于结构和体系变革。(1分)

　　[Answer]

　　(1)The motives of strategy change include: the change of external environment; the change of technology and working method; the change of product and service; the change of management and working relationship; the change of organization structure and size;changes arising from post-acquisition.

　　(2)Because the loss of first three years since A Company entering into Chinese market is 60 million Yuan, tangible and sensible crisis has been formed, so it belongs to reactive change.

　　Predictive change is a correct opportunity selection of change. In this situation, the management could forecast future crisis timely and carry out necessary strategy change in advance. Reactive change refers to that the enterprise has tangible & sensible crisis and has paid the price for delayed change. Critical change refers to that the enterprise has fundamental crisis, if it does not carry out strategy change, the enterprise will face collapse and bankruptcy.

　　(3)Developing targeted new products as to segment market belongs to change of product and service; improving selling organization framework of the company and allocating and integrating employees belong to change of structure and system.