ACCA《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》知識(shí)點(diǎn):目的與目標(biāo)
  Purpose & Objective
  Why need Corporate Governance & develop a code?
  Without monitoring
  Company scandals:Fraud/Corruption/Misconduct
  Leading:Poor performance & Bankruptcy
  Poor Governance=Poor Performance
  With Corporate Governance
  ↓Fraud/Corruption/Misconduct
  ↑Market & Investor confidence- attract more investor
  ↑Control Structure & Accountability of Management
  Better Governance=Better performance→Maximize Shareholder Return