ACCA的考試科目P1有哪些知識點需要大家學習？高頓學姐為大家收集了一些學習資料，接下來就一起來看看吧！
一、Agency theory代理人理論★★★
Any agency relationship involves two parties:a principal and an agent.The agentis accountable to the principal.The relationship arises from the separation of management and ownership in public companies(and in other situations insociety)。
代理關系涉及到委托人和代理。代理人對委托人負責，委托人有權向代理人問責。這種關系的產(chǎn)生源于管理權和所有權的分離-對上市公司而言（私企的話，可能所有權=管理權）。
An agency relationship is one of trust between an agent and a principal which obliges the agent to meet the objectives placed upon it by the principal.As one appointed by a principal to manage,oversee or further the principal‘s specific interests,the primary purpose of agency is to discharge its fiduciary duty to the principal.
代理關系是委托人和代理人之間的一種信任托付關系，強制代理人實現(xiàn)委托人設定的目標。委托人任命代理人管理、監(jiān)督和拓展委托人的利益，代理人的主要目的是履行委托人賦予的基于信任的義務。
二、Fiduciary duty基于信任的義務★★
基于信任的義務是一種duty of care and trust，是個人或企業(yè)對另一方的責任?？梢允欠傻幕虻赖碌牧x務。
三、The agency problem代理問題★★
股份公司的代理問題是因為委托人（所有人）不能自己管理經(jīng)營，必須依賴代理人（管理層）來工作。
The agency problem-solution代理問題的解決方案★
?Remove
?Exercise control
?Introduce mechanism to control the activities of the agent.
四、Agency costs代理成本★
委托人要承擔agency cost,which are the costs of the monitoring that is required because of the separation of ownership and management.因為所有權管理權分離而導致的監(jiān)督成本，稱為代理成本。
Resolving the agency problem-alignment of interests
五、解決代理問題-利益一致★★
利益一致意味著代理人的目標與股東目標整體一致Alignment of interests is accordance between the
objectives of agents acting within an organisation and objectives of agents within an organisation and the objectives of the organisation as a whole，也稱為goal congruence。
比較好的方式是給管理層以跟利潤掛鉤的薪酬機制或者提供其他跟利潤或股價有關的激勵。
具體：
1.Profit–related/economic value-added pay
2.Rewarding managers with shares
3.Executive share option plans(ESOPs)
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