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ACCAF1模拟练习题:公司治理和社会责任

来源 :中华考试网 2017-02-22

  Question:Who should set directors' reward and incentive packages, according to corporate governance provisions?

  A. The nomination committee

  B. A remuneration committee made up of independent non-executive directors

  C. A remuneration committee made up of a balance of executive and non-executive directors

  D. The board of directors

  The correct answer is: A remuneration committee made up of independent non-executive directors

  Rationale: Only this option fulfils the requirement for full independence of the body that sets directors' remuneration (to avoid directors' awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeing board appointments.

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