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2015年ACCA考试P1科目基础讲义14

来源：高顿网校 2015-08-11

　　高顿网校小编为各位ACCA学员整理了P1科目讲义辅导，希望大家查漏补缺，对考试有所帮助。 2. Broad committee

　　2.1 Brief introductions of broad committee

　　<1>Role of broad committee

　　a. Making good use of committees have a positive effect on the governance of many companies

　　b. Committees have given assurance that important board duties were being discharged rigorously

　　<2>Responsibilities of broad committee

　　a. Many companies operate a series of board sub-committees responsible for supervising specific aspects of governance.

　　b. Operation of a committee system does not absolve the main board of its responsibilities for the areas covered by the board committees.

　　<3>Sub-board committee

　　a. Audit committee

　　(a)Composition: all NEDs

　　(b)Responsibility: The most important committee, responsible for liaising with external audit, supervising internal audit and reviewing the annual accounts and internal controls, conduct risk management and investigation

　　b. Nomination committee

　　(a)Composition: majority of NEDs

　　(b)Responsibility: To recommend the appointments of new directors to the board

　　c. Remuneration committee

　　(a)Composition: all NEDs

　　(b)Responsibility: To advise the executive director’s remuneration policy and the specific remuneration package for each director

　　d. Risk committee

　　(a)Composition: majority of NEDs

　　(b)Responsibility: Overseeing the organization’s risk response and management strategies

　　2.2 Nominations Committee

　　<1>Consideration of nomination committee

　　a. A majority of members of the nomination committee should be independent NEDs

　　b. The chairman or an independent NED should chair the committee

　　c. The chairman should not chair the nomination committee when it is dealing with the appointment of a successor to the chairmanship

　　<2>Role and function of nominations committee

　　a. Establish the procedures, and ensure that there is a formal, rigorous and transparent procedure for the appointments of new directors to the board;

　　b. Give full consideration to succession planning, taking into account the challenges and opportunities faced by the company, and skills and expertise needed on the board in the future

　　c. Make recommendations to the board, identify and nominate board members (including NEDs), achieve a balanced of appropriately experienced and qualified board

　　d. Communicate with shareholders, explain its role and the authority delegated to it by the board, answer shareholders’ questions in Annual General Meeting and make a statement in the Annual Report about its activities

　　e. Use an external search consultancy and open advertising in appointment (especially for NEDs or chairman)

　　f. Ensure all newly appointed board member receive a formal letter of appointment, setting out a job description to describe their time commitment, roles and responsibilities

　　2.3 Remuneration committee

　　<1>Consideration of remuneration committee

　　a. It should be sufficient to keep the board satisfied and motivated to increase performance and commitment

　　b. It should reward someone who has good performance and make the board members feel they are being fairly paid for their efforts

　　c. The board‘s remuneration should follow the pace of market rates, avoid being paid more than is necessary

　　<2>Role and function of remuneration committee

　　a. Determine the organization’s general policy on the remuneration of executive directors and specific remuneration packages for each director, and report these to shareholders (increase transparency)

　　b. Monitor the level and structure of the remuneration of directors and managers, ensure they are fairly rewarded according to their performance

　　c. Remuneration of the executive directors is set by individuals with no personal interest in the outcome of the committee decisions (no conflict of interest)

　　d. Oversee compliant with relevant laws or codes of best practice

　　2.4. Directors’ remuneration

　　<1>Purpose of director’s remuneration

　　a. Attract, retain and motive individual of sufficient caliber

　　b. Motivate directors to achieve performance levels that are in the company and shareholders’ best interests as well as their own personal interests.

　　<2>Remuneration policy

　　a. Pay scales

　　b. Period of payable

　　c. Reward relate to measurable performance, balance between short and long-term elements

　　d. Transparency, disclosure in the annual account

　　<3>Remuneration packages – Linking remuneration to company strategy:

　　To achieve maximum return, an organization’s remuneration strategy must be integrated with business and human resource strategies

　　a. Basic salary according to contract of employment

　　(a) It is determined by directors’ experience and market rate

　　(b) High basic salary gives a guaranteed payment but reduce incentive to improve performance

　　b. Performance related bonuses (pay bonus for good performance)

　　(a) Performance indicator and measurement criteria needs to be established appropriately

　　(b) Some problems: not fairly measurement in recession, inappropriate performance indicator, focus on short-term results, time delay

　　c. Share & Share options (purchase share at lower price)

　　(a) It is long term incentive scheme to retain directors (except NEDs, who should be independent and not offered shares)

　　(b) Director’s make profit if share value increase

　　d. Pensions (loyalty bonuses) based on basic salary

　　e. Benefits in kind (transport, health provisions, life assurance, holidays, expenses and loans)

　　<4>Other consideration associated with directors’ remuneration

　　a. Legal considerations: service contracts and termination payments

　　(a) Duration of service contracts

　　(b) Termination payments: compensation commitments (including pension) should be considered for the case of early termination

　　b. Ethical considerations:

　　(a) Excessive salaries and bonus (distinguish reasonable reward and high reward)

　　(b) A company should avoid paying more than is strictly necessary for remuneration’s purposes; it should be compared with other similar companies and market rate

　　c. Competitive considerations:

　　(a) Company should have appropriate (size and caliber) board of directors working in the best interests of its shareholders and it can recruit and retain the individuals required for successful performance.

　　(b) If too big, shareholders can not get ‘value for money’ in terms of performance

　　d. Regulatory considerations: remuneration disclosures

　　(a) Directors submit a remuneration report to members at the AGM each year

　　(b) The report should disclose remuneration policy and detailed arrangements for individual directors’ remuneration.

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