Research studies show that there are some fundamental (1) between men and women in their attitudes to (2) matters. Women are far more likely to save for their children’s (3) and to save up to buy a (4) . Men tend to save for a (5) , and for their (6) . But in fact the need for women to save for their old age is far (7) than for men. Throughout the world, women are likely to live many years (8) than men. Furthermore it is the (9) women who will most often have to look after the children and thus they need more (10) to look after not just themselves but others. Women today need to look ahead, think ahead, not wait until they’re under (11) .
A number of (12) have been set up to help them do this. Some educational institutions offer night (13) in Money (14) . They can be given (15) on different ways of saving. It is usually advised that at least (16) of a person’s savings should be in low-risk investments but for the rest, (17) advisors often advise taking some (18) risks. Initiatives such as this can give women the economic (19) and knowledge they need for a comfortable, (20) retirement.

下列说法错误的是：

A．企业在目标设立过程中，通常目标要略高于当前的生产经营能力
B．在管理过程中，各级管理人员及其所属的职能部门是控制的主体
C．组织的专项计划必须以综合计划为指导，避免与综合计划相脱节
D．扁平式管理需要较多的管理人员，管理人员之间的协调比较困难