Composition of board是什么_2024年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2024-01-18 10:26:42

若結(jié)局非你所愿，請(qǐng)?jiān)趬m埃落定前奮力一搏。acca被譽(yù)為“國際財(cái)會(huì)界的通行證”，含金量很高。想要報(bào)名的同學(xué)們請(qǐng)?zhí)崆爸贫▊淇加?jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目Composition of board（董事會(huì)的組成）相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來看看吧。

【內(nèi)容導(dǎo)航】

Composition of board-董事會(huì)的組成

【知識(shí)點(diǎn)】

Composition of board-董事會(huì)的組成

The principle of corporate governance requires that the board consists of both executive directors and non-executive directors. Furthermore, at least a half of the board of listed companies comprises of independent non-executive directors.

? Listed companies should ideally be headed by a chairman who is an independent non-executive director responsible for the leadership of the board and its operational effectiveness.

? The company's chief executive who is an executive director is responsible for day-to-day operations of the company's affairs and business.

? In compliance with the corporate governance code, the roles of Chairman and Chief Executive should be separated.

低谷期的時(shí)候努力向上，才能成為別人眼中遙不可及的夢(mèng)。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2024年3月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來自Ivan Yang老師23年基礎(chǔ)精修班第2講

（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）

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