高頓小編為各位ACCA學(xué)員整理了科目重點(diǎn)知識(shí)點(diǎn)講解，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。
        ACCA《公司治理，風(fēng)險(xiǎn)管理及職業(yè)操守》知識(shí)點(diǎn)：公司治理背景
　　Corporate Governance Background-Cadbury report
　　Robert Maxwell
　　1)Risky Acquisition-high debt situation
　　2)Financing 440 Million GBP from pension fund
　　3)Exposure -after Robert Maxwell death
　　4)1992 Maxwell filed bankruptcy protection in UK & US → Governance Failure
　　Adrian Cadbury ：Chair a committee
　　Investigate British Corporate Governance System
　　Suggest improvement & restore investor confidence
　　Cadbury report provide guidance for UK listing company
　　Highly recognized in UK
　　Publish，in Nov 1992