Corporate governance _ACCA考試FM知識點

Corporate governance _ACCA考試FM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Corporate governance _ACCA考試FM知識點，希望能夠幫助到大家。

【科目】

ACCA-FM

【知識點】

 Corporate governance 

 Corporate governance 

Corporate Governance is the system by which companies are directed and controlled.

Key elements in corporate governance:

a） Good management and reduction of risk

b） Overall performance enhanced by good organizational structure and management practice. 

c） Business conducted in an ethical and effective way

d） Compliance of codes and law

e） Accountability

Codes of good practice generally cover the followings:

①The board should be responsible for taking major policy and strategic decisions.

②Directors should have a mix of skills and their performance should be assessed regularly.

③Appointments should be conducted by a nomination committee 

④Separating the role of chairman and chief executive.

⑤Independent non-executive directors have a key role in governance

⑥Remuneration committee consisting of independent non-executive director.

⑦Accounts should disclose remuneration policy and package of individual directors.

⑧Boards should regularly review risk management and internal control.

⑨Audit committees of independent non-executive directors.

⑩The board should maintain regular dialogue with shareholders, particularly institutional shareholders. 

Annual reports must present a true and fair view of the organization. 

以上就是小編為大家整理的 Corporate governance _ACCA考試FM知識點了，希望大家能夠認真學習，倒計時，預(yù)祝到家順利通過ACCA考試。

注：以上內(nèi)容來自Tracy老師基礎(chǔ)班班

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