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《跨国公司治理》课程教学大纲一、课程基本信息课程代码：18060012课程名称：跨国公司治理英文名称: Governance of Multinational Corporations课程类别：专业课学时：32学分：2适用对象：经济管理类本科专业考核方式：考试先修课程：西方经济学、国际贸易、国际金融、国际投资等二、课程简介《跨国公司治理》课程是国际商务专业的一门专业课，本门课程以研究跨国公司的发展历史为起点，详细阐释跨国公司的理论与政策，并研究跨国公司的经营与管理战略、生产与营销、财务与税收以及人事管理等内容。
并且每章均设有案例研究板块，用详实生动的经典案例解释和检验书中的内容。
Governance of Multinational Corporations is a specialized course for international business majors. This course takes the study of the development history of transnational corporations as the starting point, and explains the theories and policies of transnationalcorporations in detail, and the study of transnational corporation's operation andmanagement strategy, production and marketing, financial and tax and personnel management and so on. And each chapter has a case study section to explain and test thebook's content with detailed and vivid classic cases.三、课程性质与教学目的课程性质：本课程为是国际商务专业本科生所开设的一门专业基础课, 是一门实践性较强的课程。
《跨国经营与管理》一、单项选择题（本题共10小题，每小题2分，共20分）1、文化可以划分为三个层次，不包括（ C ）A、家文化B、企业文化C、家庭文化D、职业和群体文化2、目前企业社会责任进入到（ C ）阶段。
A、自发承担企业社会责任时期B、形成企业社会责任基本框架时期C、企业社会责任完善时期D、企业社会责任成熟时期3、（ B ）是指以劳动者劳动环境和生存权利为借口采取的贸易保护措施。
A、绿色壁垒B、蓝色壁垒C、黄色壁垒D、红色壁垒4、伦理相对论指在指导跨国公司的日常经营活动时，跨国公司的经营管理者按照（ A ）来处理日常的经营活动，必须遵循经营者所在地的伦理观念，入乡随俗。
A、当地的文化价值B、法律C、国际准则D、道德规范5、跨国人力资源招聘四步骤的第一步是（ D ）。
A、录用B、培训C、择招聘渠道D、明确职位空缺6、从狭义的角度看，薪酬不包括（ C ）。
A、基础工资B、绩效薪酬C、内在薪酬D、奖金7、下面哪一种不属于外派人员薪酬确定的方法（ C ）A、平衡表法B、谈判工资法C、补贴法D、当地化法8、为建立良好的劳资关系，跨国经营企业最要的是处理好与各国（ A ）的关系。
A、工会B、劳动局C、司法部门D、雇主9、（ D ）又称“交叉文化管理”，指的是企业在跨国经营中，对各种存在文化差异的人、事、物和产、供、销开展灵活变通的管理。
A、灵活管理B、单一文化管理C、精简管理D、跨国文化管理10、下面属于新技术培训法的是（ D ）。
A、演示法B、传递法C、团队建设法D、多媒体培训法二、多项选择题(本题共5小题，每小题3分，共15分。
多选、少选、错选均不得分。
)1、商业伦理是通过（ ABC ）来规范起作用的。
A、社会舆论B、内心信念C、内部规范D、法律2、下面属于跨国经营中的非伦理行为包括（ ABCD ）A、自利交易B、操纵信息C、反竞争行为D、环境破坏3、奖励管理在实际实施过程中，有哪几种类型（ ABCD ）A、个人激励性B、团队激励型C、收益分享型D、特殊分享型4、外派人员工资的确定的主要方法有（ ABCD ）A、平衡表法B、判别工资法C、当地化法D、母国标准法5、跨国经营企业研发国际化的类型有（ ABCD ）A、当地适应性研发机构B、当地综合实验室C、国际研发中心D、技术跟踪与检测机构三、判断题（本题共10小题，每小题1分，共10分。
TEXAS TECH UNIVERSITY SECOND SUMMER 2012 RAWLS COLLEGE OF BUSINESSAREA OF FINANCEFIN 4328 – 001– 62167 – International FinanceDr. DanışoğluHomework #3Due on Tuesday, July 31, 20121. On Monday morning, an investor takes a short position in four pound futures contracts that mature on Thursday afternoon. The initial price of the futures contracts is $1.780/£ for a contract size of £62,500. The following are the closing prices for Monday through Thursday:The initial margin for the position is $1,200 and the maintenance margin is $500. At the end of any day, if the value of the margin account is above $1,200, the investor will withdraw this excess amount. Perform marking-to-market to the investor’s position and indicate whether there will be any margin calls.On Thursday, the investors delivers £62,500 and receives £62,500 x $1.780/£ = $111,250.2. Suppose that Company A buys a Swiss franc futures contract at a price of $0.83/SFr. The contract size is SFr125,000. If the spot rate for the Swiss franc at the date of settlement is SFr1=$0.8250, wha t is Company A’s gain or loss on this contract?Bought at a value of $0.83/SFr x SFr125,000 = $103,750Sold at a value of $0.8250/SFr x SFr125,000 = $103,125Loss of $103,125 - $103,750 = -$6253. Kayalar, a Turkish company, will be collecting an accounts receivable next month in the total amount of €1.25 million. It is interested in protecting these receipts against a drop in the value of the pound. The following are the hedging alternatives that Kayalar can use:1) Protect the value of the receivables by selling 30-day euro futures at a price of TL1.6513 per euro and acontract size of €62,500.2) Protect the value of the receivables by buying euro put options with a strike price of TL1.6612/€ at a premium of2.0 cents per euro and a contract size of €31,250.If the current spot price of the euro is TL1.6560/€, and the euro is expected to trade in the range of TL1.6250/€to TL1.7010/€. Kayalar believes that the most likely price of the euro at the end of the month will be TL1.6400/€.a. Determine the number of (1) futures contracts and (2) option contracts Kayalar needs in order to protect its receivables. With a futures contract size of €62,500, Kayalar will need 20 futures contracts (=€1,250,000 / €62,500) to protect its anticipated royalty receipts of €1.25 million.Since the option contract size is half that of the futures contract, or €31,250, Kayalar will need 40 put options to hedge its receipts.b. Determine Kayalar ’s profit s and losses for (1) the put option position and (2) the futures position within the range of expected exchange rates given above. Assume that there are no transaction costs or margin requirements. Provide a diagram of the profit and loss for (1) the put option position and (2) the futures position on the same graph.OPTION Inflow OutflowPut premium Exercise costProfitFUTURES Inflow OutflowProfit1.6250TL 2,076,500–25,000 –2,031,250 ________ TL 20,250TL 2,064,125 –2,031,250 _________ TL 32,875 1.6400TL 2,076,500–25,000 –2,050,000 _________ TL 1,500TL 2,064,125 –2,050,000 _________ TL 14,125 1.6513TL 2,076,500–25,000 –2,064,125 _________ –TL 12,625TL 2, 064, 1255 –2,064,125 ________ TL 0 1.6612–– –25,000__________ –TL 25,000TL 2,064,125 TL 2,076,500 _________–TL 12,3751.7010–– –25,000_________ –TL 25,000TL 2,064,125 –2,126,250 _________ –TL 62,125TL32,875Gain (Loss) on Kayalar’s Futures and Options PositionsEuro priceTL1.62 TL1.63 TL1.64 TL1.65 TL1.66 TL1.67 TL1.68 TL1.69 TL1.70TL(25,000)TL(62,125)4. Gondor and Rohan Banks are each planning to issue $10 million in debt. In order to lower their borrowing costs and obtain the preferred type of financing, they are negotiating an interest rate swap. –lkjGondor Bank wants to borrow on a fixed-rate basis as result of its current balance sheet structure. On the other hand, Rohan Bank wants to borrow on a floating-rate basis as a result of its current balance sheet structure.The following table provides the borrowing rates that are available in the market to these two banks:Sssume that the following swap terms are available from the local swap dealer, Mr. Samwise Gamgee:Assume further that each bank ends up borrowing the $10 million in the market where it has a comparative advantage in terms of the interest rate to be paid.a. Indicate which swap position Gondor should take and explain how this position would help the bank meet its objective. Calculate the effective cost of borrowing for Gondor Bank after the swap.Gondor pays more than Rohan in both markets. However, Gondor pays a risk premium of 0.55% in the fixed-rate market and a risk premium of 0.25% in the floating-rate market. Therefore, Gondor has a comparative advantage in the floating-rate market and that is where it is going to borrow.When Gondor borrows on a floating-rate basis on its balance sheet, it will choose to be a buyer in the swap market. In other words, it will choose Alternative 1 and pay fixed and receive floating.Effective cost of borrowing for Gondor:Pay LIBOR + 0.50% on the balance sheetPay 8.10% to the swapReceive LIBOR from the swapEffective cost of borrowing = 8.60% (fixed and represents a saving of 0.10% from the fixed-rate borrowing alternative at 8.70%)b. Indicate which swap position Rohan should take and explain how this position would help the bank meet its objective. Calculate the effective cost of borrowing for Rohan Bank after the swap.Rohan pays less than Gondor in both markets. However, Rohan pays 0.55% less in the fixed-rate market and 0.25% less in the floating-rate market. Therefore, Rohan has a comparative advantage in the fixed-rate market and that is where it is going to borrow.When Rohan borrows on a fixed-rate basis on its balance sheet, it will choose to be a seller in the swap market. In other words, it will choose Alternative 2 and pay floating and receive fixed.Effective cost of borrowing for Rohan:Pay 8.15% on the balance sheetPay LIBOR to the swapReceive 8.03% from the swapEffective cost of borrowing = LIBOR + 0.12% (floating and represents a saving of 0.13% from the floating-rate borrowing alternative at LIBOR + 0.25%)5. The following table presents the borrowing terms available for Swiss francs and dollars for two companies:ABC Company prefers to borrow dollars on a floating rate basis and XYZ Company prefers to borrow Swiss francs on a fixed rate basis.If these companies take advantage of their comparative advantages in the debt market and then negotiate a currency/interest rate swap agreement between them, determine the maximum and minimum amount of borrowing cost savings that ABC Company could obtain from such a swap.ABC Company can borrow fixed-rate Swiss francs at 5.25% and floating-rate dollars at LIBOR + 3/8%. Meanwhile XYZ Company can borrow fixed-rate Swiss francs at 5.75% and floating-rate dollars at LIBOR flat. The logical set of transactions under these circumstances would be (1) ABC borrows fixed-rate francs, (2) XYZ borrows floating-rate dollars, and (3) the companies then swap the payment streams.The maximum benefit to ABC arises when it provides fixed-rate francs to XYZ at 5.75% (XYZ is no worse off under this scenario) and receives floating-rate dollars at LIBOR, which is XYZ's cost of funds (XYZ is again no worse off under this scenario). This swap will cut ABC's cost of funds to LIBOR - 0.5%, which is a savings of 0.875%. At worst, ABC will receive no benefit from the swap (otherwise it will not enter into it). Thus, the range of possible cost savings to ABC from engaging in a currency swap with XYZ is from 0% up to 0.875%.。
跨国公司经营与管理教师: 袁林老师教材: 跨国公司经营管理学号：0 9 0 4 1 2 0 1 3学生：王贵时间：2011.9—2011.12目录作业一：跨国公司概述 (3)作业二：跨国公司国际直接投资理论 (4)作业三：跨国经营环境 (8)作业四：国际市场进入决策 (9)作业五：跨国公司对外直接投资 (9)作业六：跨国公司的市场营销管理 (11)作业七：跨国经营战略管理 (13)作业八：跨国经营组织 (15)作业九：跨国公司人力资源管理 (17)作业一：跨国公司概述3，跨国公司是什么性质的企业？它具有哪些特点？跨国公司是两个以上国家从事国际生产和销售活动的企业。
是一种在多个国家进行直接投资，建设分支机构或子公司，从事全球化战略经营的大型国际企业组织。
特点：1，跨国公司仰仗资本经营，利用直接投资扩大经营规模。
2，跨过公司的技术，是确保其竞争优势的原动力。
3，大型跨国公司综合型多种经营，能增强总体竞争力。
4，跨国公司努力开发核心企业，适度兼顾多元化。
5，跨过公司借助“参与制”，扩大公司规模。
6，跨过公司提高跨国化指数，实现公司战略全球化。
4，美国，欧盟和日本的跨国公司有何异同？相同点：都是通过对外直接投资开始的，即在国外投资生产，从事生产和销售活动，争夺世界资本，和商品市场。
不同点：美国跨国公司在国外生产方面占优势，欧盟的跨过公司的商品输出和国外生产都获得发展，而日本在商品输出上见长。
5，跨国经营与国际贸易有什么区别？（1）：商品交换主体不同（2）：经营统计有差别（3）：经营活动有差别（4）：跨国经营更赋主动和创新精神作业二：跨国公司国际直接投资理论1，试述海默—金德尔伯格的垄断优势理论的主要内容？该理论的核心内容是“市场不完全”与“垄断优势”。
海默认为，“完全竞争”只是一种理论研究上的假定，现实中并不常见，普遍存在的是不完全竞争市场，即受企业实力、垄断产品差异等因素影响所形成的有阻碍和干预的市场。
一、单项选择题（本题共10小题，每小题2分，共20分）1、新产品开发方式不包括（ D ）A、国外引进B、自主研发方式C、引进与创新相结合的方式D、模仿2、企业的（ C ），是以企业战略目标和销售目标为基础，确定和实施定价策略所要达到的基本目的。
A、整体目标B、市场目标C、定价目标D、销售目标3、跨国经营企业法律形式通常采用股份有限责任公司，层次划分不包括（ D ）A、母公司B、子公司C、分公司D、私公司4、不属于跨国经营企业组织结构的三度线的是（ A ）A、消费者B、产品C、职能D、地区5、人为地把国际业务和国内业务分升，既不利于两大业务部门的互相支持和协调，也不利于在统一的战略目标下，进行公司资源的优化配置。
这个阶段属于（ A ）A、出口部阶段B、国际部阶段C、全球型结构阶段D、矩阵阶段6、以一定比例的股份被另一家公司拥有或通过协议方式受到另一家公司的实际控制的公司，这种组织形式称为（ B ）A 、母公司 B、子公司 C、分公司 D、私公司7、海外子公司拥有很大的自主权，基本上是独立活动，只是定期向母公司汇缴股利。
也被称为母女结构的是（ D ）A、全球产品结构B、全球区域结构C、出口部结构D、自主子公司结构8、日本丰田汽车和日本其他汽车生产商在亚洲组织其生产网络，由核心企业(丰田)负责向网络内其他企业传递先进技术和革新方法。
这说明组织结构呈（ D ）A、多元化B、科技化C、网络化D、先进化9、单个企业（主要指跨国公司）的全球化制造向纵深推进，其跨国经营的分支机构在数量上和地域上极大地扩展，在组织安排和管理体制上的跨国延伸。
这属于（ A ）A、业务的跨国界扩展B、业务跨国界外包C、业务跨国界一体化D、业务跨国界渗透10、委托企业（品牌企业）提出产品的大致要求后，受委托企业通过自己后期的研究开发，并最终生产出成品，该受委托企业被称作（ A ）A、原始设计制造商B、原始品牌制造C、原始设备制造D、原始制造二、多项选择题(本题共5小题，每小题3分，共15分。
一、单项选择题（本题共10小题，每小题2分，共20分）1、以变动成本作为内部转移价格的方法是（C ）C、变动成本法2、上市公司高管人员、控股股东等方面的知情人员，利用工作之便，在公司并购等重大信息公布之前，泄露信息或者利用内幕信息买卖证券谋取私利的行为属于（ C ）C、内幕交易3、转移定价确定的原则（D ）D、整体利益最大化原则4、在不同国家进行广告宣传时，采用相同的广告策略、广告构思和信息，以及尽可能使用相同的广告媒体的广告策略称为（D ）D、国际标准化广告5、（B ）通常指技术领先者对同行业企业及其他企业的技术进步产生的积极影响，是跨国经营企业所具有的产品技术、管理技术和研发能力从外商投资企业内部向东道国企业扩散的效应。
B、溢出效应6、研发国际化的模型选测策略不包含（B ）B、以东道国为基地的研发7、（B ）不由交易双方按市场供求关系变化和独立竞争原则确定，而是根据跨国经营企业或集团公司的战略目标和整体利益最大化的原则由总公司上层决策者人为确定的。
B、转移定价8、（A ）指的是按照一定因素将某个整体市场划分为若干个子市场，然后从中选择营销对象A、市场细分9、（C ）是在原有产品基础上，部分采用了新技术、新材料，结构上有重大改进，增加和完善了功能和效用的产品。
C、换代新产品10、市场领袖战略下一般有两种策略，其一为（A ）A^市场渗透策略二、多项选择题（本题共5小题，每小题3分，共15分。
多选、少选、错选均不得分。
）1、跨国经营企业内部贸易的结构有（ BCD ）B 、部门结构C 、产品结构D 、地区结构2、 跨国经营企业转移定价可以规避东道国的哪些管制？ （ABC ）A 、价格管制B 、外汇管制C 、经营管制 3、 跨国经营企业转移价格的计算方法包括（ ABC ）A 、成本基础转移定价法B 、市场基础转移定价法C^协议转移定价法4、 跨国经营企业定价屮，影响定价的因素有（ ABCD ）A 、商品成本因素B 、国际秩序供求因素C 、竞争因素D 、政策因素5、 企业定价包括（ABCD ）策略。
