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1、isresponsibleforOrganizationtraining,andimplementation,andcheck;12,masterworkshopsannualeconomicindicatorsofimplementation,reportingtofinancialhealthonaregularbasis;13,isresponsibleforthedailyoversightintheallocationanduseoffunds;14,responsibleforallDepartment
2、statistics,collecting,sorting,reportingofaccountingreports;15,thecompanyresponsibleforthesupervisionoftheTreasury,includingthe"thirdgrade"library,alibraryofmaterials,productsforregularinventoryhandling,sampling,storagemonitoring,thepickingwork,andprovidetheinv
3、entoryreport,andmaketheappropriateaccountingtreatment;16,responsibleforwasteandrecycling,transportationandsettlement;17,isresponsibleforallproductsalesaccountingfunctions;18,responsibleforthecompany'srawmaterials,auxiliarymaterials,accountmanagement;19,isrespo
4、nsiblefortheflowofcontrolofallassetsofthecompany,accordingtothechangesinaccountingtreatmentoffixedassetsandassetstothedepartmentsresponsibleforclearing,settlementandassetmonthlyreportsubmittedtotheassetmanagementsectionoftheFinanceDepartmentofthecompanyorganiz
5、edonacompany-widespecialinspectionofassetmanagement;20,accordingtothecompany'sbusinessactivities,monthlyprojectsinvolvedinthebusinessactivitiesofthecompany(includingexpenses,businessmanagement,costcontrol,cashflow,revenue,etc)financialanalysis,provideabasisfor
6、decisionsforthecompany,thebusinessofthecompanyresponsibleformonitoring,forecastingandriskanalysis;21,responsibleforthesettlementoftransactionswiththeBank;22,is麥肯錫季刊2004-2003高科技界吹起合并風(fēng)潮在無(wú)可抵御的經(jīng)濟(jì)壓力下，高科技產(chǎn)業(yè)必將重整，企業(yè)主管應(yīng)該為愈來(lái)愈多的（敵意）收購(gòu)做好準(zhǔn)備BertilChappuis,PaulRoche,KevinFri
7、ck本文譯自Hightechmergerstakeshape麥肯錫季刊,2004年第1季經(jīng)濟(jì)原理并不適用于高科技產(chǎn)業(yè)──對(duì)于一直在等待高科技業(yè)產(chǎn)業(yè)重新洗牌的人可能更覺(jué)得如此。成長(zhǎng)遲緩、獲利下跌、投資人引頸期盼并購(gòu)、企業(yè)瘦身和結(jié)束營(yíng)業(yè)可以產(chǎn)生數(shù)十億美元的潛在價(jià)值。所有的跡象都顯示產(chǎn)業(yè)重整即將發(fā)生，然而到目前為止并沒(méi)有出現(xiàn)太大的變動(dòng)。高科技公司的整并難免會(huì)面臨重重阻礙，但是國(guó)防、銀行、汽車、石油等各種歷經(jīng)整并的產(chǎn)業(yè)又何嘗不是如此?；镜慕?jīng)濟(jì)力量終會(huì)勝利，在高科技業(yè)也不例外，現(xiàn)在阻礙產(chǎn)業(yè)整合的障礙正在逐步瓦解。這些障礙或
8、許會(huì)稍微延后變動(dòng)的發(fā)生，但產(chǎn)業(yè)重整勢(shì)在必行──而且很可能只會(huì)提早，不會(huì)延后。高科技公司主管現(xiàn)在應(yīng)該進(jìn)一步理解產(chǎn)業(yè)重整的意義，并提出計(jì)劃一面前進(jìn)、一面成長(zhǎng)。要做到這一點(diǎn)，科技主管必須了解高科技的獨(dú)特產(chǎn)業(yè)動(dòng)態(tài)，可以幫助企業(yè)在即將來(lái)臨的產(chǎn)業(yè)重整中，達(dá)到什幺樣的成就。有的高科技部門面臨的重整壓力較為沉重。例如儲(chǔ)存軟體與硬體，因?yàn)榧夹g(shù)已相當(dāng)成熟，具備足夠的重整動(dòng)機(jī)，所
