ACCA《公司治理，風(fēng)險管理及職業(yè)操守》知識點：關(guān)鍵基礎(chǔ)概念

　　2014年12月ACCA考試備考已經(jīng)開始，為了幫助參加2014年12月ACCA考試的學(xué)員鞏固知識，提高備考效果，正保會計網(wǎng)校為大家整理了ACCA考試各科目知識點，希望對廣大考生有所幫助！

　　Key Underpinning concepts（Moral Stance）

　　An Appropriate Moral Stance

　　Translate into appropriate actions

　　Improve trust in agent relation

　　Ethical/Moral Stance

　　=Essential

　　=Ingredient

　　Of good corporate governance

　　Fairness Honest/Probity Judgment

　　Transparency Responsibility Integrity

　　Independent Accountability Reputation

　　Fairness

　　“The systems and values in the company must be balanced in taking into account all those that have an interest in the company and its future.”

　　Sense of equality，in terms of

　　1）Judgment

　　2）Treatment to Stakeholder

　　Transparency（ 2007 Dec Q1 & 2008 Jun Q1 ）

　　What is transparency？

　　Openness，Clarity and Not Concealment

　　Lack of withholding relevant information

　　True picture of what is happening inside the company Management need to develop the appropriate culture in the company at all level

　　Why need transparency？

　　Reflection of Good Corporate Governance Practice

　　Improve Investor confidence & gain trust

　　Allow Shareholder/Investor→Decision-making for fund allocation

　　Dispel Stakeholder suspicion & manage their claim

　　Independence

　　Free from bias and influenced by others

　　Separation of CEO & Chairman

　　Independent NEDs（no involvement in operation）

　　Use of internal & external auditor

　　Probity and honesty

　　Fundamental ethical stance，mainly in reporting & dealing with stakeholders

　　Involving integrity，honor，virtue and fair dealing

　　Truthfulness or no misleading stakeholder

　　Responsibility

　　Pertains to behavior that allows for corrective action and for penalizing mismanagement

　　Willingness by management to accept liability for the outcome of governance decision

　　Precondition：clearly define role & responsibility for actions

　　Responsibility

　　[i.e.] Responsibility of Director

　　Act in the best interest of Shareholder instead of their own interest

　　Set the company on the right path no matter how painful this maybe or against their own interest

　　Accountability

　　“Individual or groups in a company，who make Decisions and take actions on specific issues，need to be accountable for their decisions and actions”

　　→Answerable or able to explain

　　→（Why）Since they have such responsibility

　　Available Mechanism→Effective to allow for accountability

　　Two way process

　　Director Shareholder

　　Provide necessary→Take the opportunity to

　　Info. & mechanism←query & assess the actions

　　to shareholder of director

　　Judgment

　　Professional judgment with due consideration Rational decision-making based on qualified evidence→Reach meaningful conclusions

　　[Implication] Managers should have a thorough understanding of entity‘s operation，business environment，risk & opportunities with necessary & appropriate skills

　　Integrity

　　Fundamental principle underpinning the trust Straightforward，honest，fair dealing and truthfulness Integrity of the entity

　　→comes from integrity of each individual

　　→director is required to possess such personal

　　ethical position & exercise absolute integrity all the time

　　Integrity [Why is it so important]（2009 Dec Q3）It goes beyond any code of professional behavior

　　Provide assurance & improve trust

　　Reduce time & energy spent in monitoring

　　Cultivates good working relationship

　　Win a culture of mutual support

　　→Beneficial effect on an organization effectiveness

　　Reputation

　　“It carries an appropriate market capitalization premium or discount for listed companies.”

　　How people view you？“Brand ，Quality & Service”

　　Highly depends on the reputation of its managers and employees

　　Cumulative result of other underpinning concept

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　　2014年12月考試課程現(xiàn)已經(jīng)開通，隨報隨學(xué)?。?a href="http://m.galtzs.cn/project/acca/2014acca.shtml" target="_blank">招生方案詳情>>）