专业会计师知识点和技巧.pdfVIP

专业会计师知识点和技巧 ACCA P1 专业会计师知识点和技巧（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. 第 1 页第 1 页 专业会计师知识点和技巧 　　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 ofte