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ACCA《P1专业会计师》基础课程讲义(2)

作者:   发布时间:2015-04-04  来源:考试吧
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ACCA《P1专业会计师》基础课程讲义(2)

 Chapter 1 Scope of corporate Governance

  1.DefinITion and Concepts of corporate governance

  1.1 DefinITion of corporate governance

  <1> A set of relationships between the company’s directors, ITs shareholders and other stakeholders

  <2> The system by which organizations are directed and controlled, in the interests of shareholders and stakeholders

  1.2 Purpose of corporate governance

  <1> Set best practice guidelines, provide a framework for an organization to pursue ITs strategy in an ethical and effective way.

  <2> Operate an adequate and appropriate system of control for risk management.

  <3> Attract new investment and safeguard resources owned by investors in a company.

  <4> Improve corporate performance and accountabilITy, increase shareholder’s value.

  1.3 Concept of good corporate governance frameworks

  <1> Fairness: balanced by taking into account all stakeholders and respecting their rights and views.

  <2> Openness/transparency: voluntary disclosure (above the minimum required by law) of reliable information to stakeholders in F/S, management report and other communication media, set transparent relationship wITh shareholders to reduce agency cost.

  <3> Independence: need for independent non-executive directors who can effective monITor the company and promote the interest of shareholder and stakeholder (free from conflicts of interest).

  <4> ProbITy/honesty: telling the truth and not misleading.

  <5> ResponsibilITy: use a system to allow corrective action and penalizing mismanagement, accept liabilITy in decisions making, set the company on the right path

  <6> AccountabilITy: directors should answerable for consequence of their actions, to shareholders and stakeholders

  <7> Reputation: public perception or expectations. The price of publicly traded shares is often dependent on reputation and reputation is often a very valuable asset of the organization.

  <8> Judgment: making decisions that enhance the prosperITy of the organization.

  <9> IntegrITy: straightforward dealing and completeness, F/S should be honest and give a true and fair view of the company.

 

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