ACCA《公司战略与风险管理》知识点:目的与目标
来源 :中华考试网 2016-05-02
中ACCA《公司战略与风险管理》知识点:目的与目标
Purpose & Objective
Why need Corporate Governance & develop a code?
Without monitoring
Company scandals:Fraud/Corruption/Misconduct
Leading:Poor performance & Bankruptcy
Poor Governance=Poor Performance
With Corporate Governance
↓Fraud/Corruption/Misconduct
↑Market & Investor confidence- attract more investor
↑Control Structure & Accountability of Management
Better Governance=Better performance→Maximize Shareholder Return