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2014年ACCA考试P1专业会计师复习汇总四

来源：高顿网校 2014-07-03

　　以下是高顿网校为大家整理的：P1专业会计师复习汇总，希望对考生们有所帮助。

　　Shareholder responsibility

　　(1) The nature of wide dispersion of shareholders of large corporation means the shareholders with small percentage holdings have small influence on managers and limited responsibility to company.

　　(2) The ease of share dispose on the stock market loosens shareholders’ feeling of obligation in relation to their property.

　　(3) Institutional shareholders have significant influence on the ownership responsibility. They have the level of shares enough to be used as a lever to pressure managers. They also have fiduciary responsibilities to their investor.

　　Organization as a corporate citizen

　　Definition

　　Corporate citizenship is the business strategy that shapes the values underpinning a company’s mission and the choices made each day by its executives, managers and employees as they engage with society.

　　Three Views

　　(1) Limited View. This is base on voluntary philanthropy and limited to such as charitable donations to local community.

　　(2) Equivalent View. This is base on corporate social responsibility, and is partly voluntary and partly imposed. Self-interest is not the primary motivation, instead of focusing on legal requirements and ethical fulfillment.

　　(3) Extended View. Corporate citizenship should have responsibility as well as rights, which including social rights, civil rights and political rights.

　　Relationship with shareholders, Reporting/Disclosure of corporate governance

　　(1) Shareholders are the legal owners of the company and therefore entitled to sufficient information of the company.

　　(2) Disclosure is the means by which corporate governance is communicated and possibly ensured because of the scrutiny of stakeholders and shareholders.

　　(3) Disclosure becomes the mechanism through which corporate governance is given transparency.

　　(4) The annual general meeting is the most important form for the shareholders to communicate with the directors of the company.

　　(5) The annual report is the only legally-required disclosure from which shareholders can get information of the company.

　　(6) In an addition to compulsory disclosure, voluntary disclosure reduces information asymmetry and increases the corporate accountability.

　　高顿网校小编寄语：信心是成功的一半。

　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒

　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程　　

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