四大会计师事务所经典案例题C

合集下载

四大会计师事务所招聘考试笔试教材用书历年真地的题目毕马威、普华永道、德勤、安永

具体包括但不限于汇丰、渣打、花旗、恒生、瑞士、德意志、摩根大通、美林、巴莱克、毕马威、普华永道、德勤、安永，宝洁，联合利华、安利、玛氏、箭牌、百威、飞利浦等外企公司各职位，一、四大会计事务所笔试Aptitude Tests全套题库题库：包含10种题型+1900道试题+详细解析，所有题目Questions和Solutions全部齐全，且含有详细解析，各种题型Tests 的套数和Questions 的数量与以下描述完全一致，都是文字，为文字题库，可编辑，不存在看不清楚的情况！！！且与官网保持同步更新二、四大会计事务所笔试面试求职资料：包含几十个笔试真题，面试资料，，四大为同一机构出题，且往往选自同一题库，出现原题的概率极高，因此参考性极强！！！三、四大重点整理题库部分目录：1、Numerical 重要；2、Verbal 重要；3、德勤图形logic 重要；4、最新秋招套题，特备重要，优先练习；5、毕马威最新秋招套题重要；6、德勤案例分析；7、安永完整测试题（含log，num，ver，工作优势问卷）；8、kpmg毕马威cut-e在线测试mapTQ完整题及参考答案；9、毕马威案例分析；10、2小时突击普华永道最新秋招套题特别重要；11、Numerical一小时突击题库；12、Verbal1小时突击题库；图形推理的十大规律；13、德勤和普华共用CEB题库重要文件整理；............................................有序整理的题库，题库经过专业团队亲身校招经历整理，挑选出了2小时突击题库和大题库，让你复习有的放矢！获取方式可直接掏宝联系望望名：快乐小精灵旺铺四、价值昂贵的笔试和面试题库资料（赠品）：笔试外还有视频教学指导，其涵盖网申，笔试解题技巧总结，case分析方法，partner面试风格等，物美价廉。

审计典型例题4附答案（合集5篇）

审计典型例题4附答案（合集5篇）第一篇：审计典型例题4附答案一、单选题1、在对存货实施监盘程序时，以下做法中，B注册会计师下列做法中不恰当的是()。

A.对于受托代存存货，实施向存货所有权人函证等审计程序B.乙公司相关人员完成存货盘点程序后，注册会计师进入存货存放地点对已盘点存货实施检查程序C.对于已作质押的存货，向债权人函证与质押存货相关的内容D.对于因特殊性质而无法监盘的存货，实施向顾客或供应商函证等程序2、有关存货监盘的下列表述中，不正确的是()。

A.注册会计师无法亲临现场，即由于不可抗力导致其无法到达存货存放地实施存货监盘，可以考虑改变存货监盘日期，并对预订盘点日与改变后的存货监盘日之间发生的交易进行测试B.对存货进行监盘是证实存货计价和分摊的重要程序，除非出现无法实施存货监盘的特殊情况。

在绝大多数情况下都必须亲自观察存货盘点过程，实施存货监盘程序C.对于存放在公共仓库中的存货，可通过函证方式查验D.对于危害性物质，如果被审计单位对其生产、使用和处置存有正式报告，注册会计师可通过追查至有关报告的方式确定此类危害性物质是否存在3、王萍是源启会计师事务所派往乙公司实施存货监盘的外勤人员。

在乙公司盘点存货之前，王萍应当()。

A.跟随被审计单位的盘点人员B.观察存货盘点计划的执行情况C.确定存货数量和状况记录的准确性D.观察盘点现场存货的排列情况以及是否附有盘点标示4、下列有关存货计价测试的说法中错误的是()。

A.注册会计师除应了解掌握被审计单位的存货计价方法外，还应对该计价方法的合理性和一贯性予以关注，被审计单位没有足够理由，计价方法在同一会计年度内不得变动B.存货成本的计价测试包括对直接材料成本的审计、直接人工成本的审计和制造费用等审计内容C.在测试时，如果发现被审计单位是为执行销售合同而持有的存货，对于超过销售合同约定部分的存货，注册会计师仍然应该以合同价格为基础计算存货的可变现净值D.在进行计价测试时，注册会计师应尽量排除被审计单位已有计算程序和结果的影响，对相关存货进行独立测试5、注册会计师在选择存货计价测试的样本时，一般所采用的抽样方法是()。

【上海海归招聘会】四大会计师事务所经典案例分析题

【上海海归招聘会】四大会计师事务所经典案例分析题Page 1某公司1973 年成立，专注于运动服饰、配件诸如滑板等。

以过硬的质量，合理的价格赢得良好的声誉。

2000 年开始大肆扩张，市场遍及欧洲、美洲和亚洲，销售额一路飙升。

其创始人是个运动爱好者，热情果断并且有冒险精神，引领公司大幅扩张，并且从2003 年（大约，记不清了）开始收购很多其他品牌。

Page 2~3按时间顺序罗列了该公司收购的各种品牌，以及对应的信息，比如定位、营业额、公众形象等，有十多家吧，有表现好的，也有表现不好的。

LZ 就记得一个Tiger Rose,高端奢侈风的泳衣品牌，主打女性市场==Page 4该公司在2011 年以前的营业额利润都是一路飙升，到2011 年却下降了70%。

股东投资者认为，是CEO 过于主观和冲动的决定，盲目扩张，导致原有顾客对新增品牌不信任而流失。

然后CEO 在2012 年下台。

有其他集团提出收购该公司，未果，因为最大的股东即创办人拒绝。

新任CEO 决定采取一系列重组措施，关掉很多连锁店，大幅裁员，纯化品牌。

并改善供应链和增强电子商务方面的投入。

Page5第一张表是公司2011 年和2010 年在欧洲、美洲、亚洲三大市场的营业额、毛利和净利润表。

下降趋势。

第二张不怎么懂，好像是在澳大利亚证券交易所的表现，波动1. SWOT 分析，并就目前形势提出建议◆SWOT 分析S：经过数十年的发展，公司在全世界范围内品牌认知度高，品牌价值高；销售管理系统完善（从case 中找数据）；过硬的质量，合理的价格，有核心技术W：管理费用高，管理难度大，管理和技术跟不上扩张的速度；盲目扩张导致没有核心产品；顾客流失营业额一直下降，资金紧张，负债O：商誉还在，顾客对原有品牌还是很信任的，重组赢回顾客的希望很大T：国际市场竞争对手；后来居上的品牌；被收购的风险◆建议合理的重组公司，裁掉部分员工，加强资金回笼；确立核心产品，纯化品牌，宣传新的品牌形象，重新建立较好的声誉；增强与顾客的联系，建立回访等制度，售后服务加强；增加在电子商务上的投入，扩张相应优势。

四大会计师事务所招聘必练群面商业案例分析Plantey

Business Case Candidate Brief Building a bctkrworking worldPlanetyObjectivePlanety is a leading travel service website in China, providing travel advice and travel sevices. As a consultant in a leading consulting company, you need to work your team to present your business plan which explores all possible ways of improving Planety`s business performance.BackgroundFounded by three students studying overseas in 2006, Planety has developed into a leading travel service website in China. Planety provides original and practical outbound travel guides, community, quiz platforms(问答平台)and intelligent travel planning solutions. The core products and services are as follows:At present, there are more than 50,000 thousand users registered and using Planety. Although their total access(访问量)ranks second for the same type of Website, a little bit lower than its rival, Marvel Travelling, the regularity and frequency of access to Planety`s website are greater than that of Marvel Travelling. Repeat accessing by customers of Planety`s website is the highest of all with similar competitor websites. Their main users are well-educated travel enthusiasts or young artists. Users are attracted by the high-quality content contributed voluntarily by mostly tourists or overseas Chinese out of interest.Planety advocates that young people should bravely and fearlessly explore the unknown and experience the difference. This has been welcomed by viewers of the website and many of them become fans of the website, and are called"Planeters".They communicate in the community forum, get together offline, make travel plans together and help each'O ther with different routes.Fans request brand-related derivative(衍生的) products such as artistic products, souvenirs,and traditional handicrafts and more recently the selection has been expanding to include travel equipment, clothing and accessories.In recent years, the development of outbound tourism has continued to increase. Competition between similar or identical travel packages has become increasingly fierce, with different websites frequently offering almost identical services. The revenue growth of Planety as a result has been decreasing year on year as has the profit margin. The following graphic shows the annual revenue, net income and profitBuildi n g a betterworking wor l dBusiness ·Case Candidate Brief*Profit margin:net income divided by revenue.Similar competitor websites have been facing the same challenge. The profits of travel servi ce web s ite s are derived from the following sources: the commission on supplying visas to customers, in sura nce, air tickets, hotel reservations, car rentals and other online value-added services. In addition, t h e y charge advertisers such as airlines, outdoor sports brands, hotels and inns a fee for advertising on th e website .Their competitor, Marvel Travelling, hasincreased its advertising space(植入)toincrease profits. Planety controls theamount and quality of advertising spaceon their websites as they are worriedabout damaging their website visitorexperience resulting in the loss ofregular users and fans.As Planety has established a large number of registered users and widespread good reput a ti o n t hey are striving to access potential additional business by exploring offline business and selling b ra nd-related derivative( 衍生的)products on their official website in 2015. It has been found that sale s at offline gatherings or events are greater than online sales, so since 2016 they have begun selling derivative products at tourist attractions and other offline channels abroad and they have prepared other offline plans as follows:Po ten t ial B u s ine ss Ex plora t i o nI-Home. In 2016, Planety began to attempt providing offline services.They were planning to launch new style inns called I-Home which consisted of three main service groups. The first was the inform a tion center where Chinese travelers could consult, book hotels, transportation, attractions, restaurant s a nd travel arrangements . The second one is to provide a place for gathering and communicating for travelers and the third is to launch a space for cultural activities based on the local venues such as for culture courses, language learning, dancing and other special activities.Advertisement Comm isionB r anding-re latedde ri v ati v e produc t sRevenue(in million USdollars)in20160.8714.90.929Percentage in201613%77%10%Profit Margin in201631%5%4%Revenue(in million USdollars)in20150.9150.49Percentage in201514%78%8%Profit Margin in201533%6%3%Business Case Candidate Brief Building a betterworking wo,t dAlthough Planety has had to inve st heavily upfront, a lot of online services can be extended to offline, forming a closed loop of service. This model is not easi ly copied and can be d iffer entiated from competing websites. Better sales of derivative products and offline service commissions will become new profit growth points if I-Home is launched. Expanding a chain of I-Home inns all over the world is a key element of this model's success. Until now there are only two inns in Thailand .Flying Guest: Planety has accumulated a great deal of quality content and resources, so they are developing a whole new on line platform to sell self-media products from 2016. They provide tour customers with a personalized tour guide for travel around the world. Master tourism can provide travel planning, travel information and a travel service, recommended products and an exclusive service for users on the platform. F lying Guest provides shared economic modes of travel services, so that every "Flying guest" can become a provider of economic service shar ing, by buying and se lling their services to each other.Compet ito rs and other internet companies are also trying to launch s imilar products and services . F or example, their competitor Marvel Travelling has invited Master tourism to share their travel experience and products and the platform will receive service fees from them. It is reported that WeChat also seems interested and is planning to enter this field .TasksYou are participating in an 80 minute activity in which you are required to discuss a busin ess plan to improve Planety's business performance .By the end of your discussion time, you need to have achieved consensus as a team for your presentation in indicating:What roblems and challenges has Planety encountered? Highlight your solutions to improve Planety‘s business performance. Your solutions are not precluded from mentioning I-Home and Flying Guest. Be as creative as you can.。

(完整版)审计案例及答案

审计案例一、注册会计师张雷在预备调查阶段，通过问卷形式对B公司的销售与收款循环进行了解，并将其记入“销售与收款循环备忘录”，如表。

销售与收款循环备忘录被审计单位名称：B公司编制者：张雷日期：2001／2／15页次：会计截止日：2000／12／31 复核者：李豪日期：2001／2／15索引号：X6—1(一)根据上述情况，指出可能存在的缺陷与改进措施(将你的回答填入上表)。

(二)张雷是否需要对B公司销售与收款循环进行符合性测试，并说明理由。

二、注册会计师张雷审计S公司“应收票据”项目，通过审阅S公司提供的应收票据备查簿，发现：1.有W公司开具的带息商业承兑汇票3000万元，到期日为被审计年度的12月10日。

截至资产负债表日此款项仍未收回，但被审计单位不仅未按规定将应收票据数额转人应收账款，且于年度终了又按票面利率计提应收利息10万元。

2.有D公司开具的带息承兑汇票，票面金额为5000万元，票面利率月息0.3%，出具日为8月20日，到期日为次年2月20日。

被审计单位年度终了未按规定计提应收利息。

3.有3份应收票据，到资产负债表日均己逾期2～3个月，总计价款为3500万元。

请问：针对上述情况，分别说明注册会计师应如何进行处理?三、注册会计师张雷负责审计Y公司(为外商投资企业)应收账款项目。

发现有S公司欠款3500万元，其经济内容注明为货款，账龄已超过2年。

由于S公司是Y公司的投资方(S 公司投资资本为500万美元，折记账本位币人民币4200万元)，张雷认为需要加倍关注。

请问：张雷应实施哪些审计程序?四、注册会计师张雷在预备调查阶段通过问卷形式对B公司的购货与付款循环进行了解，形成“购货与付款循环备忘录”如下表：购货与付款循环备忘被审计单位名称：B公司编制者：张雷日期：2001／2／15页次：会计期间或截止日：2000／12／31 复核者：李家日期：2001／2／15索引号：x7—1要求： 1.请指出可能存在的缺陷及改进措施；2. 注册会计师张雷是否应对B公司购货与付款循环进行符合性测试?并说明理由。

四大会计师事务所面试题

四大会计师事务所面试题篇一：四大会计师事务所面试题四大会计师事务所经典企业面试题所谓“四大”，指的是国内最有实力的四大会计师事务所，即“安永大华”、“普华永道中天”、“德勤华永”和“毕马威”。

不少有着丰富面试经历的大学生们都有过这种体验，一些大公司的笔试面试题常与“四大”惊人类似。

“四大”的面试题眼下正在求职者中流行，关于“面霸”来说，他们修炼的第一步确实是从网上搜集各种“四大”面试的方式和题型，然后按照这些套路来游刃有余地应付各大名企。

许多人纷纷表示，他们从“四大”的招聘中获得了许多有效的实战经历，由于四大的面试流程在外企中有特别强的针对性，假设可以成功应对他们的试题，那么，其他的招聘面试也一定可以驾轻就熟。

“四大”为何“经典”？“安永大华”、“普华永道中天”，“德勤华永”和“毕马威”的面试题之因此成为许多外企效仿的“样板题”，有三个特别重要的缘故：一是由于“四大”进驻校园的招聘时间几乎是所有大企业中最早的，例如德勤的宣讲会是10月底召开的，普华永道是11月初，使得他们的题型有充分的时间在业界流通。

其次也是特别关键的一点，那确实是实际上特别多大公司招聘都并非本人命题，而是把面试题交给专门的面试公司负责。

因此，有一些公司往往“共享”同一家出题的企业，这使得“似曾相识”的几率大大提升。

第三是由于通常一些知名企业的大学生面试都有一套严格的方式和流程，而“四大”作为它们其中的代表，每年的面试题都集中了这些企业对员工素养最为看重的部分和最有效的测试方式。

这些都是促使“四大”的面试题成为“经典”的缘故。

理解“四大”面试流程“四大”面试既然有如此成效，那么，理解“四大”的面试流程，就等于拿到了一本“面试教科书”。

作为最经典的面试流程，“四大”的招聘往往包含招聘中最重要的几个环节。

其一是职业才能倾向测试，它可以测试出一个人的性格，面对压力和挑战的承受才能和其他一系列职业特征质量。

在面试中它尽管只是作为参考要素，但往往在最后时刻关于你最终的去留有决定性的阻碍。

四大之EY安永面试CASE案例分析：2、Case study - Audit Comm

Flexible working patterns at the Audit CommissionThe Audit Commission is a body in the public sector. This consists of public bodies funded by government and through tax. Its job is to check such bodies are using public money properly. Each public body has to spend its money wisely. An audit is a check. In this case, it is a check on either money or efficiency. It involves the checking of accounts to make sure that they are true and fair. It also checks quality and efficiency. The Audit Commission knows that ways of working have changed over the years. New technology mayallow people to work from home and can help to bring in more flexible working. The Audit Commission has a mission. It is to be 'a driving force in the improvement of public services'. To do this, it employs people at three levels. These 'families' are:∙The audit family - This carries out financial audits. Most of these are accountants who work in teams. They visit public bodies and checktheir books∙The performance audit family - This helps the public sector to function more efficiently∙The functional family - This makes sure that the core functions of the Commission are running smoothly.The Audit Commission needs a flexible workforce to meet its changing needs. Different workers need more flexible ways of working. A number of working patterns have therefore been developed. These include both full-time andpart-time workers, contract workers, job sharing, temporary and permanent staff. Having all of these different contracts helps to provide flexibility, that is:∙numerical - the number of staff can be changed∙functional - the skills to cope with a variety of work can be built∙place of work - employees gain better work-life balance, including working from home. This involves one-off set up costs to providefacilities such as broadband at to assess health and safety.them to if it meets its needs. Both sides can gain from this. For workers, travel to work in London is reduced. Also, child minding can be more flexible and working from home is more family-friendly. In terms of the organisation, it allows them to recruit from a greater range of workers. It also leads to a more diverse workforce.Working from home is based on trust but brings gains to both sides.The main problems of home working are:∙not mixing with other staff and therefore losing the culture of the organisation. Training days, conferences and networking are used tocounter this. There is also an intranet to help workers to stay in touch∙new technologies can fail to function∙health and safety risks. These are covered by making sure risks are reduced and through good insurance∙keeping of confidential files at home. These risks are reduced through clear guidelines.Task:Your group is the Flexible Work Arrangement (FWA) task force of the Audit Commission. You are required to present to the Chief Operations Officer on the process to monitor performance of home working employees and the guidelines for data protection and confidentiality.You have 30 minutes to prepare.。

国际会计法律案例分析题(3篇)

第1篇一、案例背景2012年，中国石油天然气集团公司（以下简称“中石油”）宣布以151亿美元收购加拿大尼克森公司（Nexen Inc.），这是中国企业在海外能源领域的一次重大并购。

尼克森公司是一家总部位于加拿大的跨国能源公司，主要从事油气勘探、开发和生产。

此次收购引发了国际社会的广泛关注，其中涉及的国际会计法律问题成为焦点。

二、案例分析1. 收购方式及交易结构中石油通过要约收购的方式收购尼克森公司。

根据加拿大证券法，要约收购需要向加拿大证券监管机构提交申请，并获得批准。

中石油在收购过程中，遵循了以下国际会计法律原则：（1）公平原则：中石油在收购过程中，以公平合理的价格向尼克森公司股东发出收购要约，确保了收购的公平性。

（2）信息披露原则：中石油在收购过程中，严格按照加拿大证券法的要求，披露了收购的相关信息，包括收购目的、交易结构、收购价格等，保障了投资者权益。

（3）合规性原则：中石油在收购过程中，遵循了加拿大证券法的相关规定，确保了收购的合规性。

2. 国际会计准则的适用中石油在收购尼克森公司后，需要将尼克森公司的财务报表纳入其合并报表。

在此过程中，涉及到国际会计准则的适用问题。

以下为几个关键问题：（1）会计政策的选择：中石油在合并尼克森公司财务报表时，需要选择适用的会计政策。

根据国际会计准则，中石油需要考虑以下因素：会计政策的可比较性、会计政策的稳定性、会计政策的合理性等。

（2）会计估计的调整：中石油在合并尼克森公司财务报表时，需要对尼克森公司的会计估计进行调整，以确保合并报表的准确性。

（3）合并财务报表的编制：中石油需要根据国际会计准则，编制合并财务报表，包括合并资产负债表、合并利润表、合并现金流量表等。

3. 国际税务问题中石油在收购尼克森公司后，需要关注以下国际税务问题：（1）税基调整：中石油在收购尼克森公司后，需要对尼克森公司的税基进行调整，以确定其在加拿大和中国的税务负担。

（2）税收优惠政策：中石油可以申请加拿大和中国的税收优惠政策，以降低其税务负担。

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

三.超市M&A/零售业讲的是一家HK上市商场CRG(中国市场份额第二)打算与英资连锁超市FreshMart(进入中国市场10年左右吧，市场份额不大，目前亏损，零售商)合并，扩大市场份额，主攻大陆市场，面临着各种机遇与挑战，以及自身的优势和不足1 SWOT分析两家各自的优劣势合并的利与弊；两个分别的改进措施；套用杠杆作用（S+O），抑制性（S+W），脆弱性（O+T），问题性（W+T）来分析pros & cons（PROS& CONS）和对手比⑴韦斯顿协同效应——并购会带来企业生产经营效率的提高，最明显的作用表现为规模经济效益的取得（1+1〉2Weston synergy, m&a can bring enterprise an increase of production and management efficiency, the most obvious effect is obtaining scale economic benefit⑵市场份额效应——通过并购可以提高企业对市场的控制能力，通过横向并购，达到由行业特定的最低限度的规模，改善了行业结构、提高了行业的集中程度，使行业内的企业保持较高的利润率水平Effect of market share, m&a can improve the control of the market, through thehorizontal mergers and acquisitions, improve the industry structure, improve the industry concentration degree, make industry enterprises to maintain a higher level of profitability ⑶经验成本曲线效应——其中的经验包括企业在技术、市场、专利、产品、管理和企业文化等方面的特长，由于经验无法复制，通过并购可以分享目标企业的经验，减少企业为积累经验所付出的学习成本，节约企业发展费用，在一些对劳动力素质要求较高的企业，经验往往是一种有效的进入壁垒。

The enterprise can share the experience of the target enterprise through mergers and acquisitions, reduce the pays to accumulate experience, cut down the cost of enterprise development.⑷财务协同效应——并购会给企业在财务方面带来效益，这种效益的取得是由于税法、会计处理惯例及证券交易内在规定的作用而产生的货币效益，主要有税收效应，即通过并购可以实现合理避税，股价预期效应，即并购使股票市场企业股票评价发生改变从而影响股票价格。

Financial synergies, mergers and acquisitions can bring benefit to enterprises in the financial aspect. Tax effect, mergers and acquisitions can realize reasonable tax avoidance. Stock price forecast effect, m&a cause changes of enterprise stock evaluation in the stock market which affect stock prices.并购有助于提升企业的管理水平和顾客的购物体验，并有能力提供更有竞争力的价格。

不同零售网络、分销中心以及制造厂的增加也将为顾客提供更多不同的商品，使配送和供应链运转更高效，从而增加新鲜及易坏食品的供应，同时扩大自有品牌商品。

M&a helps to improve enterprise management level and provide a more competitiveprice. Different retail network, distribution center, and the increase of the factory will provide customers with more different goods, make the distribution and supply chain more efficient, thereby increasing the supply of fresh and easy bad food, as well as expand its own brand goods.2战略制定：横向并购可以扩大同类产品的生产规模，降低生产成本，消除竞争，提高市场占有率。

（1）如何合并（英资超市在合资企业中占20%的股权，在并购中应该注意什么问题），合并中会遇到的问题，并怎样解决，请设计一个简单的战略策划问题：KPMG毕马威全球并购整合业务合伙人 Jack Prouty先生总结当今并购的70现象：当今世界上70％的并购后的企业未能实现期望的商业价值，70％失败源于并购后的整合过程中1．企业发展目标上整合难（市场占有；减轻亏损）2．企业经营决策上整合难。

3．企业管理制度上整合难4．企业销售方式上整合难。

5．企业员工待遇上整合难1 调研分析双方文化共同点和差异，明确文化整合目标所以跨国公司在东西方跨国经营中，应该对双方的企业文化进行调研，组织专门人员进行文化评估，了解双方企业文化差异和共同点，只有这样才能优化配置文化资源，制定适合的文化整合方案。

另外，在了解双方文化差异和共同点的基础上还要明确文化整合各阶段的任务和目标，以保证企业文化整合循序渐进的进行。

Research and analysis both cultural similarities and differences, clear cultural integration goals, formulate appropriate cultural integration scheme. In addition, on the basis of the understanding of cultural differences and common, make clear cultural integration tasks and goals of each stage to ensure that the enterprise culture can integrate step by step.2 管理者要以大局为重，敞开心扉接收外国先进文化，并对本国原有文化作出一定调整，使双方文化优势互补，有利于形成共有的优秀文化。

另外，管理者要从自身做起，率先垂范，高度重视，切实推动文化整合。

还要充分调动员工参与文化整合的积极性，促使他们都投入到文化整合中来。

Managers should emphasis on the overall situation, receive foreign advanced culture, and make some adjustment to their original culture, take advantages of both the parties. In addition, managers should start from their own and give their employees a lead. They also should arouse the enthusiasm of employees to participate in the cultural integration. 3建立企业文化整合机制，为企业文化整合提供保障一是设立企业文化整合团队，指定具有企业文化整合经验和影响力的专门人员从事这项工作。

（海尔公司有海尔企业文化中心负责策划和创意）；二是注重建立和完善企业理念体系，并通过各种手段在企业宣传贯彻。

特别是重视用新的价值观念、企业道德和经营理念来统一员工思想，激激励员工斗志。

三是注重企业制度文化的建立，要把企业文化的基本理念体现到各规章制度中去，四是加强企业文化标识的建设，塑造企业新的品牌形象。

Set up the system of enterprise culture integration to provide security for the enterprise cultural integration.One is to set up enterprise culture integration team which is consisted of experienced and professional personnel. (haier, haier enterprise has culture center that is responsible for planning and creative);Second, Especially pay attention to use the new value system, the enterprise ethics and business philosophy to e motivate staff.3 Insert the basic concept of enterprise culture to the various rules and regulations, Four is to strengthen the construction of enterprise culture , shaping enterprise new brand image.4疏通企业文化整合渠道，加强跨文化沟通要注重全方位的有效沟通和多层次的交流，形成统一价值观，使整合后的文化能被员工接受，认同并落实到实际行动中去。

5加强企业文化整合培训，强化文化认同感通过跨文化培训，可以加强人们对不同文化环境的反应和适应能力，促进不同文化背景人们之间的沟通和理解。

跨文化培训的主要内容有对文化的认识训练、文化敏感性训练、语言学习、跨文化沟通及冲突处理、地区环境模拟等。

Carry out enterprise cultural integration training, strengthen the cultural identity Through the cross-cultural training, can strengthen people's reactions and adaptive capacity to different cultural environment, promote communication and understanding between different cultures people.6实施本土化策略，创造企业良好发展环境本土化在管理上意味着渗透和融入，即跨国公司将生产，营销，管理，人事等经营内容全方位融入东道国经济中的一个过程。