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经合组织公司治理的六项基本原则_2020年ACCA考试AA知识点

来源:东奥会计在线责编:施美娇2020-01-21 16:38:14

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【内容导航】

SIX basic OECD principles of corporate governance

经合组织公司治理的六项基本原则

【知识点】

SIX basic OECD principles of corporate governance

经合组织公司治理的六项基本原则

SIX basic OECD principles of corporate governance

Ø To promote transparency, fair markets and efficient allocation of resources.

Ø To protect shareholders' rights and ensure all shareholders are treated fairly.

Ø To provide incentives relating to investment and to allow stock markets to function in a way that supports corporate governance.

Ø To recognize the rights of stakeholders and to encourage active co-operation between corporations and stakeholders in creating wealth, jobs and the sustainability of enterprises.

Ø To allow timely and accurate disclosure of material matters.

Ø To ensure that companies are effectively guided and monitored.

These six principles serve as a reference point for countries to develop their own corporate governance codes.

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注:以上内容来自来自Joyce老师基础班第9讲

(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)


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