问题 问答题


在总结某知名企业集团破产的过程中,人们发现如下情况:
资料一:为了满足公司大规模扩张的需要、把资金从上市公司转移出来,集团采取以上市公司存款为大股东贷款担保的方式“套钱”。在难以得到上市公司过半数董事同意的情况下,集团制造虚假的上市公司董事会决议:一是未经授权代董事签字;二是非董事人员或前任董事在决议上签字。为了便于控制,三年来公司高管和董事会成员频繁更换,仅董事长就更换4人,最近一次董事会成员更是几乎全部更换,仅保留一位原董事。公司的重大决策听命于个别核心人物,董事会对公司实际控制人未形成有效约束。由于一股独大和股权分置的股权结构,股东大会也无法对大股东和实际控制人肆意侵吞上市公司利益的行为形成制约。
资料二:在该集团,长期以来不少公司高层“把公司的钱装进自己的兜”,一些中层更是把公司用于奖励员工的奖金截留提成,业务人员则签署大量的虚假合同来骗取提成。
资料三:在公司快速发展的过程中,被鲜花和掌声陶醉的公司管理层听不进任何不同意见。一位资深高层曾委婉地对时任董事长身边人员的某些做法提出批评时,被该董事长当场驳回。此后,员工再也不敢、也不愿向上层提意见,信息沟通系统几乎不存在。会计信息系统由管理层随意控制,高层管理者把“公司钱揣人自己腰包”。在该公司,信息系统已经不再是一个管理和控制的工具,而是高层管理者的话筒,信息随其意愿而变。
资料四:公司早在20年前就有了审计部。然而内部审计部门的运作情况极不理想,很少对内部控制运行情况进行监督,也未就附属公司管理失控、部分管理者“把公司钱装进自己兜里”等重大风险点进行报告。在一定程度上,内部审计部门的作用主要是做给银行和政府部门看的,是公司获取政府青睐和取得银行贷款的“道具”。重大决策,包括重大对外担保、大额资金划转等都是由公司个别管理人员以邮件的形式授权或通过邮件发出划款指令,其他人员及内部审计部门全无发言权。
要求:

说明企业风险管理的程序。

答案

参考答案:

解析:风险管理的程序可分为四个步骤:第一是风险识别;第二是对主要风险进行评估;第三是确定风险评级和应对计划;第四是风险监察。

阅读理解

阅读短文,回答问题。

     The common cold is the world's most widespread illness. The most widespread mistake of all is that

colds are caused by cold weather. They are not. They are caused by viruses (病毒) passing on from

person to person. You catch a cold by coming into contact, directly or indirectly, with someone who

already has one.

     If cold weather causes colds, it would be reasonable to expect the Eskimos to suffer from them

forever. But they do not. And in isolated Arctic regions explorers (探险者) have reported being free

from colds until coming into contact again with the outside world by way of packages and mails

dropped from airplanes. During the First World War soldiers who spent long periods in the trenches,

cold and wet, showed no increased tendency to catch colds. In the Second World War prisoners

at the notorious Auschwitz concentration camp, naked and starving, were extremely surprised to

find that they seldom had colds.

     At the Common Cold Research Unit in England, volunteers took part in the experiments in which

they gave themselves to the discomforts of being cold and wet for long stretches of time. After taking

hot baths, they put on bathing suits, allowed themselves to be with cold water, and then stood about

dripping wet in drafty rooms. Some wore wet socks all day while others exercised in the rain until

close to exhaustion. Not one of the volunteers came down with a cold unless a cold virus was

actually dropped in his nose.

     If, then, cold and wet have nothing to do with catching colds, why are they more frequent (often)

in the winter? Despite the most painstak- ing research, no one has yet found the answer. One

explanation offered by scientists is that people tend to stay together indoors more in cold weather

than at other times, and this makes it easier for cold viruses to be passed on.

     No one has yet found a cure for colds. There are drugs and pain sup- pressors such as aspirin,

but all they do is to relieve the symptoms (症状). 

1. Are the common colds caused by cold?

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2. When may Arctic explorers catch colds?

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3. How many kinds of people does the writer mention when explaining his idea?

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4. Why arc the colds more frequent in the winter?

________________________________________________________________.

5. What is the key point of this passage?

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