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　Non-executive Directors
　　Role & Purpose
　?。?） Strategy Role. Non-executive directors should contribute tostrategy success, challenging strategy, and offering advice on direction.
　?。?） Scrutiny Role. Non-executive directors should scrutinize theperformance of executive management. They should represent the shareholders’interests to ensure agency issues don’t arise to reduce shareholder value.
　?。?） Risk Role. Non-executive directors should ensure the company has arobust system of internal controls and system of risk management in place.
　?。?） People Role. Non-executive directors should be responsible forappointing & removing senior managers, and determining appropriate levelsof remuneration for executives.
　　Independence
　　Non-executive directors should beindependent-minded, which means exercising objective judgment in the bestinterests of the corporation whatever the consequences for the directorpersonally. Non-executive directors should provide a balancing influence, andplay a key role in reducing conflicts of interest between management andshareholders.
　?。╓hy）
　?。?） Providing a detached and objective view of board decisions.
　?。?） Providing shareholders with an independent voice on the board.
　?。?） Reducing self-interest in the behavior of executives.
　　（4） Providing expertise and communicate effectively.
　?。℉ow）
　?。?） Non-executive directors should have no business, financial or otherconnection with the company except director’s fee and shareholdings.
　?。?） Cross-directorships are a particular threatto independence of non-executive directors. It is where an executive directorof firm A is a non-executive director of firm B, and an executive director offirm B is a non-executive director of firm A.
　?。?） Non-executive directors should not take part in share option schemeand their service should not be pensionable.
　　（4） Appointment of non-executive directors should be for a specifiedterms and reappointment should not be automatic.
　　Advantages/disadvantages
　?。ˋdvantages）
　?。?） Non-executive directors provide independent element on the board.It implies that they have the detachment to be able to monitor the company’saffairs effectively.
　　（2） Non-executive directors may have experiences and knowledge whichexecutive directors don not have. It expands the resources available formanagement to use.
　?。?） Non-executive directors may improve the communication betweenshareholders and company and are often a comfort factor for third party such ascreditors.
　　（4） Non-executive directors can provide wider perspective, andinstitutional perception is enhanced.
　?。―isadvantages）
　?。?） Non-executive directors may have difficulty imposing their viewsupon the board.
　?。?） Non-executive directors face the problem of limited time that theycan devote to their role.
　　（3） Non-executive directors may damage company performance by weakeningboard unity and stifling entrepreneurship.
　?。?） Poor remuneration might lead people don’t want the job of beingnon-executive director. On the other hand, high-caliber non-executive directorsmay gravitate towards the best-run companies rather than companies which aremore in need of input from good non-executives.
　　小編寄語：只要功夫深，鐵杵磨成針。考試也是這樣，只要夠努力，功到自然成。
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
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高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師