高顿财经acca研发中心解析acca考试科目f4 公司治理uk

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1、中国领先ACCA培训中心，官方认可黄金级机构http://Acca.Gaodun.CnUKCorporategovernance-RelevanttopaperF4ThemostimportantpartinF1syllabusiscorporategovernance,thepurposeofcorporategovernanceistofacilitateeffective,entrepreneurialandprudentmanagementthatcandeliverthelong-terms

2、uccessofthecompany.Corporategovernanceisthereforeaboutwhattheboardofacompanydoesandhowitsetsthevaluesofthecompany,andistobedistinguishedfromthedaytodayoperationalmanagementofthecompanybyfull-timeexecutives.Aswecanseethedefinitioninourtextbook,‘itisthesy

3、stembywhichcompaniesaredirectedandcontrolled.Boardsofdirectorsareresponsibleforthegovernanceoftheircompanies.Theshareholders’roleingovernanceistoappointthedirectorsandtheauditorsandtosatisfythemselvesthatanappropriategovernancestructureisinplace.Theresp

4、onsibilitiesoftheboardincludesettingthecompany’sstrategicaims,providingtheleadershiptoputthemintoeffect,supervisingthemanagementofthebusinessandreportingtoshareholdersontheirstewardship.Theboard’sactionsaresubjecttolaws,regulationsandtheshareholdersinge

5、neralmeeting.’Corporategovernanceasaguidetoanumberofkeycomponentsofeffectiveboardpractice,itisbaseontheunderlyingprinciplesofallgoodgovernance:SectionA:LeadershipEverycompanyshouldbeheadedbyaneffectiveboardwhichiscollectivelyresponsibleforthelong-termsu

6、ccessofthecompany.Thereshouldbeacleardivisionofresponsibilitiesattheheadofthecompanybetweentherunningoftheboardandtheexecutiveresponsibilityfortherunningofthecompany’sbusiness.Nooneindividualshouldhaveunfetteredpowersofdecision.Thechairmanisresponsiblef

7、orleadershipoftheboardandensuringitseffectivenessonallaspectsofitsrole.高顿ACCA研究中心：中国上海虹口区中山北一路369号课程咨询：上海虹口021-61999158上海徐汇021-61679188远程课程：021-60520476中国领先ACCA培训中心，官方认可黄金级机构http://Acca.Gaodun.CnAspartoftheirroleasmembersofaunitaryboard,non-executivedir

8、ectorsshouldconstructivelychallengeandhelpdevelopproposalsonstrategy.SectionB:EffectivenessTheboardanditscommitteesshouldhavetheappropriatebalanceofskills,experience,independenceandknowledgeofthecompanytoenablethemtodischargethei