Corporate governance（公司治理）是什么_2020年ACCA考試FM知識點
既然選擇了，就要勇敢走下去，不管前方有多少困難，都應(yīng)該義無反顧，一直向前。備考ACCA考試亦是如此，既然選擇了報考我們就要堅持下去，東奧小編為大家整理了相關(guān)重要考點，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Corporate governance 公司治理
【知識點】
Corporate governance 公司治理
Corporate governance
Corporate governance is the system by which organizations are directed and controlled.
There are a number of key elements in corporate governance
(a) The management and reduction of risk is a fundamental issue in all good definition of good governance, whether explicitly stated or merely implied.
(b) The notion that overall performance is enhanced by good organizational structures and management practice within set best practice guidelines underpins most definitions,
(c) Good governance provides a framework for an organization to pursue its strategy in an ethical and effective way from the perspective of all stakeholder groups affected, and offers safeguards against misuse of resources, physical or intellectual.
(d) Good governance is not just about externally established codes but also requires a willingness to apply the spirit as well as the letter of the law.
(e) Accountability is generally a major theme in all governance frameworks.
夢想一旦被付諸行動，就會變得神圣。備考ACCA考試大家一定要腳踏實地，從容備考。最后，預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自BPP教材第26頁
(本文為東奧會計在線原創(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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