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ACCAglobal Accountant杂志-2012年十月刊 F1论文
RELEVANT TO FOUNDATION LEVEL PAPER FAB AND ACCA QUALIFICATION PAPER F1© 2012 ACCA 公司治理：董事会和常务委员会课程论文，会计业务，要求考生理解意义上的公司治理和董事会的作用董事在建立和维护良好的治理标准。 具体来说，研究指导，是指所有权与控制权的分离，该作用的非执行董事，常务委员会的一般建立了公共公司。本文介绍公司治理的一些基本概念，支持它，并解释的作用该板，不同类型的公司的理事和常务委员会。 什么是公司治理？ 最简单和最简洁的定义，公司治理是由吉百利的报告在1992个，其中说：公司治理系统该公司的管理和控制。 Corporate governance: the board of directors and standing committeesThe syllabus for Paper FAB, Accountant in Business, requires candidates to understand the meaning of corporate governance and the role of the board ofdirectors in establishing and maintaining good standards of governance. Specifically, the Study Guide refers to the separation of ownership and control, therole of non-executive directors and two of the standing committees commonlyestablished by public companies. This article provides an introduction to corporategovernance and some of the basic concepts that underpin it, and explains the rolesof the board, the different types of company director and standing committees. What is corporate governance? The simplest and most concise definition of corporate governance was provided bythe Cadbury Report in 1992, which stated: Corporate governance is the system bywhich companies are directed and controlled.Though simplistic, this definition provides an understanding of the nature of corporate governance and the vital role that leaders of organisations have to play inestablishing effective practices. For most companies, those leaders are thedirectors, who decide the long-term strategy of the company in order to serve thebest interests of the owners (members or shareholders) and, more broadly,stakeholders, such as customers, suppliers, providers of long-term finance, thecommunity and regulators. It is important to recognise that effective corporate governance relies to someextent on compliance with laws, but being fully compliant does not necessarilymean that a company is adopting sound corporate governance practices.Significantly, the Cadbury Report was published in the UK shortly after the collapseof Maxwell Communications plc, a large publishing company. Many of the actionsthat brought about the collapse, such as the concentration of power in the hands ofone individual and the company borrowing from its pension fund in order to achieveleveraged growth, were legal at the time. The Organisation for Economic Co-operation and Development published its‘Principles of Corporate Governance’ in 2004. These are: • Rights of shareholders: The corporate governance framework should protectshareholders and facilitate their rights in the company. Companies shouldgenerate investment returns for the risk capital put up by the shareholders. • Equitable treatment of shareholders: All shareholders should be treatedequitably (fairly), including those who constitute a minority, individuals and foreign shareholders. Shareholders should have redress when their rights are。 |
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