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ACCA考试《P1专业会计师》笔记3
2019-09-21 / 来源:本站

ACCA考试《P1专业会计师》笔记3

  Non-executiveDirectors  RolePurpose  (1),challengingstrategy,andofferingadviceondirection.  (2)dontarisetoreduceshareholdervalue.  (3)nternalcontrolsandsystemofriskmanagementinplace.  (4)eniormanagers,anddeterminingappropriatelevelsofremunerationforexecutives.  Independence  Non-executivedirectorsshouldbeindependent-minded,whichmeansexercisingobjectivejudgmentinthebestinterests,andplayakeyroleinreducingconflictsofinterestbetweenmanagementandshareholders.  (Why)  (1)Providingadetachedandobjectiveviewofboarddecisions.  (2)Providingshareholderswithanindependentvoiceontheboard.  (3)Reducingself-interestinthebehaviorofexecutives.  (4)Providingexpertiseandcommunicateeffectively.  (How)  (1)Non-executivedirectorsshouldhavenobusiness,financialorotherconnectionwiththecompanyexceptdirectorsfeeandshareholdings.  (2)Cross-directorrmB,andanexecutivedirectoroffirmBisanon-executivedirectoroffirmA.  (3)Non-executivedirectorsshouldnottakepartinshareoptionschemeandtheirserviceshouldnotbepensionable.  (4)Appointmentofnon-executivedirectorsshouldbeforaspecifiedtermsandreappointmentshouldnotbeautomatic.  Advantages/disadvantages  (Advantages)  (1)ffairseffectively.  (2)Non-executivedirectors  (3)Non-executivedirectorsmayimprovethecommunicationbetweenshareholdersandcompanyandareoftenacomfortfactorforthirdpartysuchascreditors.  (4)Non-executivedirectorscanprovidewiderperspective,andinstitutionalperceptionisenhanced.  (Disadvantages)  (1)Non-executivedirectorsmayhavedifficultyimposingtheirviewsupontheboard.  (2)Non-executivedirectorsfacetheproblemoflimitedtimethattheycandevotetotheirrole.  (3)Non-executivedirectorsmaydamagecompanyperformancebyweakeningboardunityandstiflingentrepreneurship.  (4)Poorremune,high-calibernon-executivedirectorsmaygravitatetowardsthebest-runcompaniesratherthancompanieswhicharemoreinneedofinputfromgoodnon-executives.。