安永-财务管理最佳实践-财务报告(英文).docVIP

Record to Report The Executive Board is responsible for the conduct, operational and financial performance of an organisation. These responsibilities are discharged by: clearly stating the short and long term objectives of the organisation; clearly stating the policy guidelines within which they expect management to operate; defining the system for ensuring that management acts in accordance with the Boards direction; and defining procedures for measuring the extent to which progress towards corporate objectives is being achieved. The value of information In order for the Board to be able