Corporate governance _ACCA考试FM知识点

Corporate governance _ACCA考试FM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Corporate governance _ACCA考试FM知识点，希望能够帮助到大家。

【科目】

ACCA-FM

【知识点】

 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. 

以上就是小编为大家整理的 Corporate governance _ACCA考试FM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。

注：以上内容来自Tracy老师基础班班

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