ACCA FM公司管理知識(shí)點(diǎn)有哪些？附知識(shí)點(diǎn)具體詳情

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知識(shí)點(diǎn)詳情

Corporate governance 公司治理

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.戳：“各科必背定義+歷年真題中文解析+20年BPP習(xí)題冊(cè)（PDF版）”

(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.

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