P1知识点-OECD-高顿教育ACCA培训机构官方网站

P1知识点-OECD

2015年06月01日
09:57
作者：admin
来源：未知
阅读：（164）

2024ACCA备考资料

财务英语入门
历年考题答案
2024考纲白皮书
2024考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的...

　【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是P1知识点-OECD。

　　1 Background

　　For more than 40 years, the OECD has been one of the world's largest and most reliable sources of comparable statistics and economic and social data. As well as collecting data, the OECD monitors trends, analyses and forecasts economic developments and researches social changes or evolving patterns in trade, environment, agriculture, technology, taxation and more.

　　The OECD provides a setting where governments compare policy experiences, seek answers to common problems, identify good practice and coordinate domestic and international policies.

　　The OECD brings together governments of countries committed to democracy and the market economy from around the world to:

　　support sustainable economic growth;

　　boost employment;

　　raise living standards;

　　maintain financial stability;

　　assist other countries' economic development; and contribute to growth in world trade.

　　2 Principles

　　Originally published in May 1999 (updated in 2002 and revised in 2004), the OECD Principles of Corporate Governance (www.oecd.org) responded to growing awareness of the importance of good corporate governance for investor confidence and national economic performance.

　　The Principles are a living instrument offering non-binding standards and good practices as well as guidance on implementation, which can be adapted to the specific circumstances of individual countries and regions.

　　It also represents the first initiative by an inter-governmental organisation to develop increased transparency, integrity and the rule of law as core elements of a good corporate governance regime.

　　Therefore, the Principles can be used:

　　as a benchmark by governments as they evaluate and improve their laws and regulations; and by private sector parties which have a role in developing corporate governance systems and best practices.

　　to embrace different models that exist.

　　The Principles cover five areas:

　　1. Rights of shareholders—protection of shareholders' rights and key ownership functions.

　　2. Equitable treatment of shareholders—ensuring the equitable treatment of all shareholders, including minority and foreign shareholders.

　　3. Role of stakeholders—recognising the rights of stakeholders (including employees) as established by law and encouraging active cooperation between corporations and stakeholders in creating wealth, jobs and financial sustainability.

　　4. Disclosure and transparency—ensuring that timely and accurate disclosure (transparency) is made on all material matters regarding the corporation, including the financial situation, performance, ownership and governance of the company.

　　5. Responsibilities of the board—ensuring the strategic guidance of the company, the effective monitoring of management by the board and the board's accountability to the company and its shareholders (the responsibilities of the board).

本文由高顿ACCA编辑整理，转载请注明出处

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课周末面授班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

周末面授班免费试听课程咨询

周末精品面授班免费试听课程咨询

寒假冲刺班免费试听课程咨询
暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询