CPA综合英语备考借鉴.docx

1、CPA综合英语备考复习重要性建议顺序：(1) 职业道德+审计+公司战略(2) 财管+经济法(3) 会计+税法Unit1职业道德准那么ChinaCodeofEthicsforCertifiedPublicAccountants1.利益冲突Imerestconflict产生利益冲突的具体情形业务承接前采取的措施如果会计师事务所的商业利益或业务活动诃能与客户存在利益冲突Ifthebusinessinterestsoractivitiesoftheaccountingfinnhaveinterestconflictwiththeclient注册会计师应当告知客户，并在征得其同意的情况下执行业务TheC

2、PAshouldinformtheclientandaccepttheengagementontheconsentoftheclient如果为存在利益冲突的两个以上客尸效劳IftheCPAprovidesservicesformorethantwoclientslhalhaveinterestconflictwitheachother注册会计师应当告知所有相关方.并在征得他们同懑的情况下执行业务theCPAshouldinformallthepartiesandaccepttheengagementontheconsentofclients如果为某一特定行业或领域中的两个以上客户提供效劳Ift

3、heCPAprovidesservicesformorethantwoclient*;inaparticularindustryorfield注册会计师应当告知客户，并在征得他们同意的情况下执行业务theCPAshouldinformalltheclientsandaccepttlieengagementonlheconsentofclients2. 礼品和款待Giftsandhospitality不利影响Adverseeffects防范措施Preventivemeasures客户向注册会计师（或其近亲属）赠送礼品或绐予款待.将对职业道德根本原那么产生不利影响Itmayadverselyaff

4、ectthebasicprincipleofprofessionalethicsiftheclientprovidesgiftsorhospilalitytoCPA（»rhiscloserelatives.如果款待超出业务活动中的正常往来.那么应当拒绝承受Ifthegiftorhospitalityisbeyondthenormalbusinessaclivitics,theCPAshouldrefuseit.adverselyaffect=createathreatto=createanadverseeffecton=impairtheindependence3. 因经济利益对独立

5、性产生的不利影响Adversecfltxlonindependenceduelofinancialinterest会计师事务所、审计工程组成员或其主要近亲属Accountingfirm,membersoftheauditprogramteamandtheirimmediatefamily在审计客户中拥有宜接经济利益或成大间接经济利益Haveadirectfinancialinterestoramaterialindirectfinancialinterestintheauditclient在某实体(该实体在审计客户中拥有控制性的权益.井旦审计客户对该实体重要)中拥有直接经济利益或重大间接经济利

6、益Haveadirectfinancialinterestoramaterialindirectfinancialinterestintheentity工程合伙人所在分部的其他合伙人或其主要近亲属Otherpartnersintheofficeconnectedwiththe在审计客户中拥有宜接经济利益或重大间接经济利益Haveadirectfinancialimerestoramaterialindirectauditengagementandtheirimmediatefamilyfinancialinterestintheauditclient为审计容户提供非审计效劳的其他合伙人、管理人

7、员或其主要近亲属Partners,managersortheirmaincloserelativeswhoprovidenon-auditservicestotheauditclient在审计客户中拥有宜接经济利益或重大间接经济利益Haveadirectfinancialinterestoramalerialindirectfinancialinterestintheauditclient贷款和担保LoansandguaranteesN独立性产生不利杉响的情况Situationsthatimpairindependence防范措施Preventivemeasures会计师事务所从银行或类似金融

8、机构等审计客户取得贷款Loanstoanaccountingfimifromanauditclient(hatisabankorotherfinancialinstitution按照正常的贷款程序、条款和条件Bemadeundernormalprocedures,termsandconditions贷款重大.由网络中未参与执行审计业务并旦未承受该贷款的会计师事务所“复核-已执行的工作；Iftheloanismaterial,theauditworkmaybereviewedbyotheraccountingfirmsthatarenotengagedintheauditandnotaccept

9、theloans不按照正常的贷款程序、条款和条件没有防范措施能鸠将其降至可承受水平nopreventivemeasurescanreducei<toanacceptablelevel从不属于银行或类似金融机构的审计客户取得贷款或担.保Aloanorloanguaranteefromanauditclientthatisnotabankorotherfinancialinstitution没有防范措施Nopreventivemeasures向审计客户提供贷款或为其提供担保Aloanorloanguaranteetoanauditclient没有防范措施Nopreventivemeasure

10、s会计师事务所、市计工程组成员或其主要近亲届Accountingfirm,membersof(heauditprogramteamandtheirmaincloserelatives4. 商业关系Businessrelationships会计师事务所、浙计工程组成员或其主:要近亲属.在某“股东人数仃限的实体”中拥有经济利益，而审计客户或其故事、高级管理人员也在该实体拥有经济利益If(heaccountingfirm,amemberoftheauditteamor(heirimmediatefamilyhasfinancialinterestinanentitythathaslimitedsha

11、reholders,andtheauditclientori(sdireclorsandseniormanagementalsohavefinancialinterestintheentity,itmayimpairtheindependence同时满足以下条件的.该商业关系不会对独立性产生不利影向：Ifthefollowingrequirementsaremet,thebusinessrelationshiphasnoadverseeffectonindependence:会计师小务所、审计工程组成员或其主要近亲属，在某“股东人数有限的实体"中拥有经济利益.而审计客户或其茧事、高级

12、管理人员也在该实体拥有经济利益Iftheaccountingfirm,amemberof(heauditteamortheirimmediatefamilyhasfinancialinterestinanentity(hathaslimitedshareholders,andtheauditclientori(sdirectorsandseniornianagenienlalsohavefinancialinterestintheentity,itmayimpairtheindependence这种商业关系对丁会计师事务所、审计工程组成员或其主要近亲属以及审计客户均不重要：Thebusines

13、srelationshipisnotmateria!totheaccountingfirm,memberoftheauditteamandmaincloserelatives;阳计师事务所、审计工程组成员或其主要近亲属.在某“股东人数仃限的实体“中拥有经济利益，而审计客户或其帝事、高级管理人员也在该实体该经济利益对个或几个投资者并不页field.(2) 减少开发新产品和新市场所必需的巨大资金投入和开发风险Reducetherequiredcapitalinvestmentanddevelopmentriskofnewproductsandmarketsdevelopment(3) 防止资源重新

14、配置和组合的本钱Avoidlhereallocationofresourcesandthecostofcombination(4) 防止由丁开展过快、过急造成的失衡状态Preventtheimbalancecausedbyexcessiveanddrasticdevelopment续表风险Risks(1) 一旦外部环境发生较大变动，企业战略目标、外部环境、企业实力三者之间就会失去平衡，将会使企业陷入困境Once(helargechangeoccursintheexternalenvironment,strategicobjectives,theexternalenvironmentofente

15、rprises,andbusinesscapacitywouldlosebalanceamongeachother,whichwouldmakeenterprisesintotrouble(2) 容易使企业减弱风险意识，甚至会形成惧怕风险、回避风险的企业文化.降低企业对风险的敏感性和适应性Tendtoenableenterprisestoreduceriskawareness,orevenriskaverse,risk-aversecorporateculturecanbeformed,reducingthesensitivityandadaptabilitytorisk1.3收缩战略Retr

16、enchmentstrategy收缩战略收编战略(撤退战略)Retrenchmentstraw(Turnaroundstrategy)是指那些没有开展或者开展潜力很渺茫的企业应该采取的战略Itisthestrategyemployedbycompanieswithnodevelopmentornopotentialfordevelopment.采用收缩战略的原因Reasonsforretrenchmentstrategy主动原因Activereasons(1)大企业战略重组的需要Theneedofthestrategicreorganizationoflargeenterprises2)小企业

17、的短期行为Theshort-terinbehaviorofsmallbusinesses续表采用收缩战略的原因Reasonsforrelrcnchinenlstrategy被动原因Passivereasons(1)外部原因.由于整体经济形势、产业周期、技术变化、社会价值观或时尚的变化、市场的饱和、竞争行为等，导致整个产业小场容址下跌Externalreasons.Duetotheoveralleconomicsituation,industrialcycles,changesintechnology,changesinsocialvaluesorfashion,compelition.andm

18、arketsaturation,andetc.leadingthewholeindustrymarketvolumedecrease.采用收缩战略的原因彼动原IM（2）企业（或企业某业务）失去竞争优势。由于企业内部经营机制不顺、决策失误、管理不善等原因，企业在其业务市场难以为维，不ReasonsforretrenchmenistrategyPassivereasons得不采用防御措施Theenterprise(businessofEnieq)rise)losesitscompetitiveedge.Duetoroughinternaloperationalmechanism,poordecis

19、ions,mismanagementandotherreasons,theenterprisebusinessmarketcannotsustain,andhavetousedefensivemeasures续表收缩故略的方式Methodsofretrenchmentstrategy紧缩与集中成略Tighlandfocusedstrategy紧缩与集中战的往往集中于短期效益，主要涉及采取补救措施制止利润下滑，以期立即产生效果“具体做法有：lightandfocusedstrategicstendtofocusonshort-termgains,mainlyrelated1。lakeremedi

20、alstepsl<>preventprofitdecrease,withaviewtoimmediateeffect.Specificpracticesare:(1) 机制变革Mechanismtransformation(2) 财政和财务故略Fiscalandfinancialstrategies(3) 削减本钱战略Costreductionstrategies收缩战略的方式Methodsofretrenchmentstrategy转向战略Turnaroundstrategy转向战略更女地涉及企业的整个经营努力地改变。具体做法有：Turnaroundstrategyrelates

21、moretothechangeofoveralloperation.Specificpracticesare:(!)重新定位或调整现有的产品和效劳Repositionoradjuslmenloftheexistingproductsandservices(2)调整营销策略Adjustmcnlofmarketingstrategy续表收缩故略的方式Methodsofretrenchmentstrategy放弃战略Givingupstrategy放弃战珞涉及企业(或子公司)产权的变更，与前面两种故路相比，是比较彻底的撤退方式。Givingupstrategyinvolvingchangesinpr

22、opertyrights(orsubsidiaries,comparedwill)theprevioustwostrategies,isamorethroughoutwayofretreat.收缩故胳的困雄Limitationofretrenchmentstrategy对企业或业务状况的判断Judgmentofstatusoftheenterpriseorbusiness汤普森于1989年提出了一个详尽的清单：Thompsonmadeadetailedlistin1989:(1) 分析企业产品所处的寿命周期以及今后利润和开展趋势Analysisofenterpriseproductsinter

23、msofitslifecycle,futureprofitanddevelopmenttrend;(2) 分折产品或单位的当前市场状况Analyzingcurrentmarketsituationofproductsorunits;(3) 识别腾下来的资源应如何运用Recognitionoftheuseofremainingresources:续表收缩哉略的困对企业或业务状（4）寻找一个愿出合理价格的买主难Limitationofretrenchmentstrategy况的判断JudgmentofstatusoftheenterpriseorbusinessLookingforawilling

24、nessbuyer;（5）放弃一局部获利业务投资在其他可能获利较大的业务是否值得Whetheritisworthofgivinguppartofpn）fitablebusinessesandinvestingthoseinotherhighprofitablebusinesses:（6）关于本钱问题Issueofcost:（7）准备放弃的那局部业务在整个公司中所起的作用和协同优势llieroleofthebusinessthatarereadytobegivenupinthewholecompanyandtheiradvantages;收缩槌路的困难Limitationofrelrenchme

25、ntstrategy对企业或业务状况的判断Judgmentofstatusoftheenterpriseorbusiness（8）用其他产品和效劳来满足现有顾客需求的时机Opportunitiesofmakingexistingcustomersatisfiedwithotherprcxlucisandservices;（9）企业降低分散经苜的程度所带来的有形和无形的效益Producingthetangibleandintangiblebenefitsresultingfromdiversificationreduction:（10）寻找适宜的买主Lookingfortherightbuyer

26、续表退出障碍Exitbarrier波特在?竞争战略?一书中侧述几种主要的退出障碍：Porterdescribedseveralmajorexitbarriersinthebook,thecompelitivcstrategics:（1）固定资产的专用性程度Thelevelofassetspecificity;（2）退出本钱Exitcosts;（3）内部战略联系Theinternalstrategyconnection;（4）膨情障碍Emotionalbarriers,and（5）政府与社会约束Thegovernmentandthesocialconstraints放弃战略的类型有：Typeso

27、fgivingupstrategicsarc:(1) 特许经营。企业卖给被特许经营企业以有限权利，而收取-次性付清的费用。Franchise.Enterprisessellfranchisebusinesseswithlimitedrights,butchargeaone-offfee.(2) 分包。公司采用招标的方式让其他公司生产本公司的某种产品或者经营本公司的某种业务。Subcontractpaniesusetenderofferstoallowothercompanytoproducecompany'stypeofproductorprovideservice.(3) 卖断。指母

28、公司将其中的业务单位卖给另外一家企业，从而断绝一切关系。SelLllrefersloiheparentcompanywouldselloneofthebusinessunitstoanotherenterpriseandcutallties.(4) 管理层与杠杆收购。一家公司把大局部业务卖给它的管理层或是另外一家财团，母公司可以在短期或者中期保存股权。Managementandleveragedbuyouts.Acompanysellsmostofthebusinesstoitsmanagementoranothercompany,buttheparentcompanycanbeinthesh

29、ortormediumtermtoretainequity.(5) 拆产为股/分拆。母公司的一局部变成了战略性的法人实体，以多元持股的形式形成子公司的所有权。Removalunit/split.Partoftheparentcompanybecomesastrategiccorporateentity,obtainingtheownershipofsubsidiariesintheformofmultipleownership.(6) 资产互换与战略贸易。所有权的转1L通过企业之间交换资产实现。Assetswapsandstrategictrade.Transferofownershiprea

30、lizedthroughexchangebetweenenterpriseassets.4. 组织构造与战略的关系Relationshipbetweenbusinessstrategyandorganizationalstructure(1) 战略的前导性与构造的滞后性Leadingandlaggingnatureofstrategy战略的前导性与构造的滞后性类型Types说明Explanations战略前导性leadingnatureofstrategy这是指企业故暗的变化快于组织构造的变化Thisreferstothechangeofstrategyisfasterthanthechang

31、eoforganizationalstructure这是因为，企业-旦意识到外部环境和内部条件的变化提供r新的时机和需求时，首先会在战略上做出反响，以此谋求经济效益的增长Becauseenterprisesonceareawarethatchangestakingplaceintheexternalenvironnwntandinternalconditionsprovidenewopportunitiesandneeds,theywillfirstreactstrategicallytopursue【hegrowthofeconomicefficiency续表类型Types说明Explana

32、tions构造滞后性Laggingnatureofstructure这是指企业组织构造的变化常常慢于故路的变化速度。特别是在经济快速开展时期里更是如此Thisreferstothechangeoforganizationalstructureisslowerthanthechangeofstrategy,whichisevensointheperiodofrapideconomicdevelopment组织内部机构的职责在变革的过程中常常.模糊不清。造成这种现敛的原因有两种：是新、旧构造交昔有一定的时间过程。二是管理人员的抵抗Responsibilitiesassumedintheorgani

33、zationintheprocessoftransformationareoftenambiguous.Thcrcarctworeasonsforthis:thefirstistransformationfromtheoldstructuretothenewonetakesacertainamountoftime,thesecondismanagers'resistance(2) 企业开展阶段与构造Stageofdevelopmentandstructureofenterprise孑展阶段及战略Stageofdevelopmentandstrategy企业特征Featuresofent

34、erprise构造类型Structuraltype市场渗透战略Marketpenetrationstrategy简单的小型企业。只生产种产品，或生产个产品系列，面对一个独特的小型市场Simpleandsmallbusiness,producingoneproductonly,orprtxlucingaseriesofproducts,inauniquesmallmarket从简单构造到职能构造Fromsimplestructurestofunctionalstnicturc市场开发战略Marketdevelopmentstrategy在较大的或多样化的市场上提供单一的或密切相关的产品与效劳系列

35、Providingasingle,orseriesofcloselyrelatedproductsandservicesinrelativelylargeordiversemarketplace从职能构造到事业部构造Fromthefunctionalstructuretodivisionalstructure续表开展阶段及战略Stageofdevelopmentandstrategy企业特征Featuresofenterprise构造类型Structuraltype纵向-体化战略VerticalIntegrationStrategy在多样化的市场上扩展相关的产品系列Expandrelatedp

36、roductlinesinthediversemarket从事业部构造到炬阵构造Fromthedivisionalstructuretomatrixstruciurc多元化经营战略Diversificationstrategy在大型的多元化产品市场诳展多抻经营，提供不相关从事业部构造到战略业的产品与效劳务单位构造OperatingmultiplebusinessesinalargeanddiversifiedFromdivisionalstructureproductmarketioprovideunrelatedproductsandiostrategicbusinessunitservic

37、es.structure5. 组织的战略类型Typeoforganization'sstrategies防御型战略组织Defensivestrategyorganization防御型战略组织Types说明Description特厂Features防御型战略组织Defensivestrategyorganization防御型组织主要是要追求一种枪定的环境.试图通过解决开创性问题来到达自己的柜定性Defensiveorganizationmainlypursuesastableenvironmentandaddresisesbreakthroughissuesinanattempttoac

38、hievetheirstability防御型组织诂合于较为毯定的产业.但是，该产业也有潜在的危险，不可能对市场环境做重大的改变Defensiveorganizationsaresuitableforstableindustries.However,theindustrystillhaspotentialriskandisunabletocausemajorchangeofmarketenvironment.beapplicableto/befitfor续表类型卜ypes说明Description待点Featuresr防御电战略组织Defensivestrategyorganization(1)

39、一般来说，该组织要创造出种具有高度木钱效率的核心技术。防御型组织要开辟的是一种可以预见的经久不衰的市场.因此，技术效率是组织成功的关键Ingenenil.theorganizationcreatesahighlycost-efficienttechnology.Thedefensivetypeoforganizationaimstodevelopapredictableenduringmarket.防御型组织适合于较为稳定的产业.但是，该产业也右潜在的危险，不可能对市场环境做重大的改变Defensiveorganizationsaresuitablefbrstableindustries.Ho

40、wever,theindustrystillhaspotentialriskandisunabletocausemajorchangeofmarketenvironment.therefore,technologicalefficiencyiskeytoorganizationsuccess.跖御型战略组织Defensivestrategyorganization(2)在行政管理上，防御型组织常常采取“机械式"构造机制Intermsoftheadministrativenianagcmcnt,dcfcnsc-orienlcdorganizationsoftentakes"m

41、echanical"structuralmechanisms防御型沮炽适合于较为杨定的产业。但是.该产业也有潜在的危险，不可能对市场环境做页大的改变Defensiveorganizationsaresuitableforstableindustries.However,theindustrystillhaspotentialriskandisunablel<>causemajorchangeofmarketenvironment.(1) 开拓型战略组织Pioneeringstrategicorganization开拓型战略组织类型Types说明Description特点F

42、eatures开拓型战略组织Pioneeringstrategicorganization为了正确地效劳于变化若的市场，开拓型组织要求它的技术和行政管理具有很大的灵活性InordertoproperlyservethechangingmarkeUi,pioneeringorganizationsrequiregreatflexibilityinitstechnicalandadministrativefactors.开拓型组织在不断求变当中可以减少环境动乱的影响，但它要目利润较低与资源分散的风险，在工程技术问题上，该组织由于存在多种技术，很难发挥总体的效率。同样，在行政管理上有时也会出现不能有

43、效地使用，甚至错误地使用狙织的人力、物力和财力的问题.总之，开拓型组织缺乏效率性，很难获得最大利润续表类型Types说明Description特点Features开拓型战略组织Pioneeringstrategicorganization(1)在工程技术何题上，开拓型组织不是局限在现有的技术能力上，它根据现在和将来的产品构造确定技术能力Intermsofengineeringproblems,pioneeringorganizationsisnotconfinedio(heexistingtechnologicalcapabilities,ratherthetechnicalcapacityi

44、sbasedoncurrentandfutureproductsPioneeringorganizationwithcontinuouschangecanreducelhevolatilityoflheenvironment,hulilwilltaketheriskoflowerprofitsandscatteredresources.Intermsofengineeringproblems,astheexistenceofvarietytechniques,tlieoverallefficiencyislimited.Similarly,sameproblemsalsoariseonthea

45、dministrationside,evencausingtheincorrectuseofhuman,physicalandfinancialproblcms.Inshort,pioneeringorganizationsareinefficient,soi(isdifficulttoobtainthemaximumprofit.belimiteddistributedresourcesOverall/inaword/inbrief续表类型Types说明Description特点Features开拓型故略组织Pioneeringstrategic(2)在行政管理方面，开拓型组织卷行的根本原那

46、么是灵Pioneeringorgani/4ilionwithcontinuouschangecanreducethevolatilityoftheenvironment,butitwilllaketheriskoflowerprofitsandscatteredresources.Ianization活性,即在大At分散astheexistenceofvaridytechniques,theoverallefficiencyis的单位和目标之间limited.调度和协调资源，不Similarly,sameproblemsalsoar

47、iseon(headministrationside.采取集中的方案和evencausingtheincorrectuseofhuman,physicalandfinancial控制全部生产的方problems.Inshort,pioneeringorganizationsare式inefficient,itisdifficulttoobtainthemaximumprofit.maintain(henecessarybalancedrelationshipbetweenstrategyandstnicturc,itsgreatestdangerisbothineffectiveandinef

48、ficient续表续表11类型Types说明Description待点Features开拓型故略组织PioneeringstrategicorganizationOntheadministrativeside,pioneeringorganizationsadheretothebasicprinciple,whichisflexibilityinschedulingandcoordinationbetweenalargenumberofdecentralizedorganizationsandtargetresources,nottakingcentralizedplanningandcont

49、roltypeofproduction.Pioneeringorganizationwithcontinuouscliangecanreducethevolatilityoftheenvironment,butitwilltake(heriskoflowerprofitsandscatteredresources.Intermsofengineeringproblems,astheexistenceofvarietytechniques,theoverallefficiencyislimited.Similarly,sameproblemsalsoariseontheadministratio

50、nside,evencausingtheincorrectuseofhuman,physicalandfinancialproblems.Inshort,pioneeringorganizationsareinefficient,itisdifficultioobtainlhemaximumprofit.11类型Types说明Description待点Features开拓型故略组织PioneeringstrategicorganizationOntheadministrativeside,pioneeringorganizationsadheretothebasicprinciple,whic

51、hisflexibilityinschedulingandcoordinationbetweenalargenumberofdecentralizedorganizationsandtargetresources,nottakingcentralizedplanningandcontroltypeofproduction.Pioneeringorganizationwithcontinuouscliangecanreducethevolatilityoftheenvironment,butitwilltake(heriskoflowerprofitsandscatteredresources.

52、Intermsofengineeringproblems,astheexistenceofvarietytechniques,theoverallefficiencyislimited.Similarly,sameproblemsalsoariseontheadministrationside,evencausingtheincorrectuseofhuman,physicalandfinancialproblems.Inshort,pioneeringorganizationsareinefficient,itisdifficultioobtainlhemaximumprofit.(3) 分

53、析型战略组织Analyticalstrategyorganization分析型战略组织类型Types说明Description特点Features分析型战略组织Analyticalstrategyorganization防御型组织与开拓型组织分别处于一个成略调整序列的两个极端。分析型组织处中间.可以说是开拓型组织与防御型组织的结合体。这种组织总是对各种故略进屐理智的选择，试图以最小的风险、最大的时机获得利润分析型战略组织并不是完美无缺的.由于其经营业务具有两重性，该组织不得不建立一个双亟的技术中心，同时还要管理各种方案系统、控制系统和奖惩系统.这种检定性与灵活性并存的状态，在一定程度上限制了组

54、织的阿变能力。如果分析型组织不能保持故略与构造关系的必要平衡，它最大的危险就足既无效能又无效率分析型战略鲍织AnalyticalstrategyorganizationDefensiveandpioneeringorganizationsarelocatedin(woextremesonthestrategicsequenceofadjustmentsepaiaiely.Analyticaltypeoforganizationislocatedinthemiddle,whichisacombinationofpioneeringanddefensiveorganization.Thistype

55、oforganizationisalwaysrationalinchoosingamongvariousstrategies:triestoobtaingreatestopportunityfbrprofitatminimalrisk.Analyticalstrategicorganizationisnotperfect.Becauseofthedualisminitsbusiness,theorganizationhashadtobuildadualTechnologyCenter,aswellas(omanagevariousschemessystems,controlsystemsand

56、(herewardandpunishmentsystems.Thisstatuswithbothstabilityandflexibility,tosomeextent,limitstheorganization'scontingencyability.Iftheanalyticaltypeoforganizationcouldnotkeepthenecessarybalance续表类型Types说,明Description特点Features分析型战略组织Analyticalstrategyorganization(!)在工程技术问题上，分析型组织的两虫性也表现比较突出,这种组织需要

57、在保持技术的灵活性与税定性之间进展平衡Intermsofengineeringandtechnology,dualismofanalyticalorganizationalsostandsout.Suchorganizationsneedtokeepthebalancebetweenstabilityandflexibilityoftechnology.Analyticalstrategicorganizationisnotperfect.Becauseofthedualisminitsbusinejis,theorganizationhashadtobuildadualTechnologyCenter,aswellasvariousschemestomanagesystems,controlsystemsandtherewardandpunishmentsystem.Thisstatuswithbothstabilityandflexibility,tosomeextent,limitstheorganization'sconiingencyability.!ftheanalyticaltypeoforg