掃碼下載APP
及時接收考試資訊及
備考信息
ACCA P1考試:OECD
1 Background
For more than 40 years, the OECD has been one of the world's largest and most reliable sources of comparable statistics and economic and social data. As well as collecting data, the OECD monitors trends, analyses and forecasts economic developments and researches social changes or evolving patterns in trade, environment, agriculture, technology, taxation and more.
The OECD provides a setting where governments compare policy experiences, seek answers to common problems, identify good practice and coordinate domestic and international policies.
The OECD brings together governments of countries committed to democracy and the market economy from around the world to:
support sustainable economic growth;
boost employment;
raise living standards;
maintain financial stability;
assist other countries' economic development; and contribute to growth in world trade.
2 Principles
Originally published in May 1999 (updated in 2002 and revised in 2004), the OECD Principles of Corporate Governance (www.oecd.org) responded to growing awareness of the importance of good corporate governance for investor confidence and national economic performance.
The Principles are a living instrument offering non-binding standards and good practices as well as guidance on implementation, which can be adapted to the specific circumstances of individual countries and regions.
It also represents the first initiative by an inter-governmental organisation to develop increased transparency, integrity and the rule of law as core elements of a good corporate governance regime.
Therefore, the Principles can be used:
as a benchmark by governments as they evaluate and improve their laws and regulations; and by private sector parties which have a role in developing corporate governance systems and best practices.
to embrace different models that exist.
The Principles cover five areas:
1. Rights of shareholders—protection of shareholders' rights and key ownership functions.
2. Equitable treatment of shareholders—ensuring the equitable treatment of all shareholders, including minority and foreign shareholders.
3. Role of stakeholders—recognising the rights of stakeholders (including employees) as established by law and encouraging active cooperation between corporations and stakeholders in creating wealth, jobs and financial sustainability.
4. Disclosure and transparency—ensuring that timely and accurate disclosure (transparency) is made on all material matters regarding the corporation, including the financial situation, performance, ownership and governance of the company.
5. Responsibilities of the board—ensuring the strategic guidance of the company, the effective monitoring of management by the board and the board's accountability to the company and its shareholders (the responsibilities of the board).
歷年樣卷
考試大綱
詞匯表
報考指南
考官文章
思維導(dǎo)圖
安卓版本:8.7.93 蘋果版本:8.7.93
開發(fā)者:北京正保會計科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點擊下載>
官方公眾號
微信掃一掃
官方視頻號
微信掃一掃
官方抖音號
抖音掃一掃
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 欧美福利专区 | 色婷婷综合久久久久中文一区二区 | 国内自拍中文字幕 | 一区二区三区在线视频播放 | 日韩高清在线一区 | 女用夫妻性快活器 | 国产毛片精品 | 一区二区三区视频 | 在线观看黄色毛片 | 麻豆一级 | 亚洲精品国产区欧美区在线 | 美女又爽又黄视频毛茸茸 | 国产精品久久久av | 久久久久久精 | 日本高清视频在线 | 国产精品美女久久久网av | 午夜激情视频在线 | 成人在线免费播放视频 | 国产精品国产三级国产aⅴ原创 | 亚洲六月丁香色婷婷综合久久 | 麻豆乱码国产一区二区三区 | 久久精品国产亚洲一区二区三区 | 日本一道本视频 | www.国产精品 | 91精品久久久久久久久99蜜臂 | www久久综合| 一区二区在线视频 | 夜夜爱av | 国产精品一区二区在线看 | 久久久一二三 | 色成人亚洲 | 91玖玖 | 在线欧美一区 | 91成人免费 | 国产一区福利 | 九九九九九依人 | 久久免费精品 | 亚洲欧洲另类 | 精品国产综合区久久久久久 | 亚洲超碰在线 | 日韩精品一区在线 |