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
中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.