高頓網(wǎng)校小編為各位學(xué)員整理了ACCA考試F5科目的一些名詞解釋,希望對大家有所幫助。
        ACCA《業(yè)績管理》知識點: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