高頓網(wǎng)校小編為各位ACCA學(xué)員整理了P1科目講義輔導(dǎo)，希望大家查漏補(bǔ)缺，對考試有所幫助。
        Chapter 2 Approaches to corporate governance
　　1. Distinguish between public company, private company and NPO
　　<1>Principal stakeholders and accountability
　　a. Public company: Shareholders
　　b. Private company: Shareholders
　　c. NPO: Donors, fund providers, regulators, general public, members
　　<2>Monitor and disclosure
　　a. Public company: F/S
　　b. Private company: F/S
　　c. NPO: F/S, other financial and non-financial measures
　　<3>Structure of board (corporate governance)
　　a. Public company: Executive directors and NEDs, appointment through formal process in line with governance requirements
　　b. Private company: Executive directors, appointment may be the result of shareholding or other recruitment processed.
　　c. NPO: Executive board and stakeholder board, appointments through recruitment or recommendation process
　　<4>Transparency
　　a. Public company: In line with corporate governance requirement
　　b. Private company: Limited disclosure requirement
　　c. NPO: Limited disclosure requirements due to methods of funding, but it must ensure all funds are used appropriately, in accordance with organizations’objective and corporate governance requirement.