Stakeholders（利益相關者）是什么_2020年ACCA考試FM知識點
來源：東奧會計在線責編：施美嬌2020-05-14 14:53:54
這一秒不放棄，下一秒就有希望！堅持下去就會成功！東奧小編為大家整理了ACCA考試重要知識點，希望能夠幫助到大家。
【內容導航】
Stakeholders 利益相關者
【知識點】
Stakeholders 利益相關者
Stakeholders
Stakeholders are individuals or groups who are affected by the activities of the firm. They can be classified as internal, connected and external.
The various stakeholder groups in a firm can be classified as follows.
| Stakeholder groups | |
| Internal | Employees and pensioners |
| Managers | |
| Directors | |
| Connected | Shareholders |
| Debt holders (bondholders) | |
| Customers | |
| Bankers | |
| Suppliers | |
| Competitors | |
| External | Government |
| Pressure groups | |
| Local and national communities | |
| Professional and regulatory bodies | |
夢想一旦被付諸行動，就會變得神圣。備考ACCA考試的過程雖然會遇到很多的困難，但只要我們堅持一定會順利通關。
注：以上內容來自BPP教材第15頁
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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