《公司治理与风险管理(SBL1)》-课程教学大纲.docVIP

《公司治理与风险管理(SBL1)》课程教学大纲 一、课程基本信息 课程代码课程名称：公司治理与风险管理(SBL1) 英文名称：SBL 1(governance, risk and ethics) 课程类别：专业课 学 时：总课时48 学　　分：3学分 适用对象: ACCA专业的本科生 考核方式：考查；本课程的成绩考核包括期末课程论文与平时成绩。平时成绩包括考勤、课堂表现和平时作业。 先修课程：F1，F2，F3，F4，F5，F6，F7，F8，F9 二、课程简介 20世纪80年代以后，公司治理受到社会的广泛关注，并且随着市场竞争日益激烈，公司面临的风险也越来越大，加之各种利益关系者对公司权力的角逐，怎样在日益复杂多变的政治经济环境中保持持续稳定的增长并尽可能满足各种利益相关者的需求成为公司在战略制定和执行过程中不得不考虑的问题。由此，公司治理、风险管理和道德成为公司领导人在制定公司战略和执行公司战略时需要考虑的重要因素。公司会计高级管理人员是公司领导人之一，是公司战略制定和执行的重要人员之一，而且由于会计职业具有外部性的特征，会计人员在工作中会经常面临道德选择问题，因此，掌握公司治理、风险管理和道德方面的知识对会计人员来说非常重要。 这门课程是ACCA课程SBL的一部分，主要介绍了公司治理的起源和发展、公司治理中的核心内容——董事会治理、公司治理制定的基本理念、英国公司治理准则、美国公司准则、OECD等国际公司治理准则、风险管理、内部控制、公司伦理、企业社会责任、专业人士的职业道德和公共利益等等会计高级管理人员在工作中需要考虑的公司高层治理、风险和道德问题。 Since the 1980 s, corporate governance is the wide attention of the society, and with the increasingly fierce market competition, companies also face more and more big risk, combined with the various stakeholders of the company, how to keep steady growth and meet the needs of various stakeholders as much as possible in an increasingly complex and changeable political and economic environment become a problem that company must to think about in the process of strategy formulation and strategy implementation. Therefore, corporate governance, risk management and ethics have become important factors for corporate leaders to consider corporate strategy formulation and strategy implementation. Company senior accounting management is one of the company leader, is one of the most important people in strategy formulation and strategy implementation, and because the accounting profession has the characteristics of externality and accounting personnel will often faced with the problem of moral choice in the work, therefore, master the knowledge of corporate governance, risk management and moral is very important for accounting personnel. This course is a part of the SBL course, mainly introduces the following knowledge that senior managers need to consider