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ernance,Riskand時間:19:00SdanviSdai老師兩年內高分通過CA全部考試,F(xiàn)階段均分70以上,P3獲得亞太地區(qū)第一。授課邏輯思路清晰,知識點把握非常準確。能夠很好把握考試重點,對如何進行 整理和復習有系統(tǒng)的方。在15年12月考試中,Sdanvi帶領大家拿下F5幾乎所有必考知識點, 高達91%,并對F5各 CoreknowledgeT2Scopeofcorporate Definitionofasetof structures/ meansshareholders&stakeholdersinterest&company’sobjective Stakeholder Scopeof ernance線Fairness:rightsofanyJudgement:bestBest
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Probity:honestResponsibilityclearrolespre-Accountabilityanswerforconsequences(事Innovation:changeover Scopeof ernanceLong–term
Scopeof ernanceAgencytheory
Principalvsagent(appoint,fiducidaryInformationasymmetry(self–interestControl&monitortosolveagencyAgencyreduceinformationregularmeeting/regularinformation/externalconsultant(externalenhancegoalperformance-relatedpayshareoption Scopeof ernanceTransactioncosttheory:theoryoffirm:keepasmanytransactionpossiblein-house(風險更可控,transactioncost更低verticalexplainlargercompany,largeragency Scopeofcorporate ernanceStakeholderMendelow‘smatrix(dynamic)power&interest fourtypeshelpdefinedifferentattitudestodifferent Scopeof ernanceStakeholderInternal/connected/extrnal:Active/passive:seektoparticipate(mostshareholders:insititutionalproxyNarrowwide是否會受到公司策略重大影響 Primarysecondary Approachesto
approachestoPrinciplesvsPrinciples–based Rules–basedUK ernancecode(2010)USSarbanes–OxleyAct ApproachestoCGPrinciples–basedapproaches(UK ernance'Complyorexplain’Flexibility&costsaving(suitableforsmallcompany&multi-nationalLackofconsistency,hardtoleadtobestpractice(tooNotStockmarket(settingstdsandjudgetheseriousness pliance&Rules–basedapproaches(USSarbanes–OxleyFullEasy(canbeevidenced)&LegalForsmallcompany(no‘boxticking’exercise:noconsiderationofthereasonswhytherulesneedtobePunishedby ackofeconomic ApproachestoCGCorporateFamily/insiderfirmsreducedagencyproblem(easiertoestablishtiesbetweenownersandpoorprotectionofminorities(reluctanttoexternaltakelong-termstrategicoutsiderlessagencyproblem(tendtobemore erancetoprotecthostilefocusonshort-termPrivate&publicsector&NGO(考官文章performance erancepracticeand erancepracticeand
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maynotalwaysbethisform(EDslikeCEOinthecorporat NEDsareintheoperatingboard)quickdecision-making,suitableincomplexanddynamicdevicetohaveexcessive erancepracticeandreporting– erancepracticeand eranceInformationaboutReportsfromDetailsofrelationswithAstatementthatthedirectorshavereviewstheeffectivenessofinternalcontrolAstatementthatthecompanyisagoingAstatementonrelationsanddialoguewithSustainability InternalcontrolInternalcontrolReasonableassurancewillachieve
Responsetosignificantrisk(manageandcontrolEffective+EfficientbusinessReliabilityofCompliancewithlaws/Safeguardinvestment/COSOCube(3個維度 RiskattitudesandinternalCorporateManagementOrgnisationMethodofimposingEthicalRisk SoundStakeholders RiskattitudesandinternalRiskAmeasureofcompany’sabilityandwillnesstoacceptdifferent(seeker,averse,ShareholdersOrganisation’ssize,structure,stageofalNational/culturalStakeholdersShareholders(RiskvsCustomersLendersrsernment(employment/environmentalEmployee:job RiskattitudesandinternalSoundWhatisriskawareness:Whatisculture:thewaywedoHowtoembedded:jobdescriptionRewardReportto
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