Codes of corporate governance（公司管治守則）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Codes of corporate governance 公司管治守則
【知識(shí)點(diǎn)】
Codes of corporate governance 公司管治守則
Codes of corporate governance 公司管治守則
Importance of corporate governance
The owners and the people who manage the company are not always the same.
CG ensures that stakeholders' interests are fully taken into consideration.
As it is the directors that manage the company, thus the burden of good corporate governance falls on them.
The Organization for Economic Co-operation and Development (OECD) principles of corporate governance
The OECD Principles of Corporate Governance set out:
(1) The rights of shareholders
(2) The importance of disclosure and transparency
(3) The responsibilities of the board of directors
Six basic OECD principles of corporate governance
(1) To promote transparency, fair markets and efficient allocation of resources.
(2) To protect shareholders' rights and ensure all shareholders are treated fairly.
(3) To provide incentives relating to investment and to allow stock markets to function in a way that supports corporate governance.
(4) To recognize the rights of stakeholders and to encourage active co-operation between corporations and stakeholders in creating wealth, jobs and the sustainability of enterprises.
(5) To allow timely and accurate disclosure of material matters.
(6) To ensure that companies are effectively guided and monitored.
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注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第7講
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