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：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