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2015重点回顾：ACCA考试《专业会计师P1》复习详解6

来源：高顿网校 2015-02-11

　　漫漫考试路，各位考生，您准备好了吗？如何快乐高效的学习？高顿网校为广大学员提供2015年ACCA考试网络课程，请各位考生紧跟网校名师的步伐尽快进入备考复习，让高顿与您共同努力，2015年考试顺利通过！祝您梦想成真！免费听课》

　　Social responsibility in corporation governance

　　Carroll’s Four-part model

　　（Economic responsibilities）

　　（1） Company has the responsibility to shareholders who demand a reasonable return.

　　（2） Company has the responsibility to employees who want fair employment conditions.

　　（3） Company has the responsibility to customers who seek good-quality goods at fair prices.

　　（Legal responsibilities）

　　（1） Company has the responsibility to obey laws since law is the base line for companies operating with society.

　　（2） The law is an acceptable rule book for company operation.

　　（Ethical responsibilities）

　　Company has the responsibility to act in a fair and just way even if the law doesn’t compel them to do so.

　　（Philanthropic responsibilities）

　　It is desired for company to make charitable donations or contributions to local community.

　　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.

　　ACCA考试的报名时间、考试动态，高顿网校会在*9时间通知大家，敬请关注高顿网校*7考试动态【提示：“Ctrl+D”收藏此页面】。

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课程专业名称	讲师	试听
ACCA 全维度网课体验课程	高顿名师
ACCA网课全科卡（8.2折）	高顿名师

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