ACCA考试《P1专业会计师》笔记4

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ACCA考试《P1专业会计师》笔记4

    RoleofChairman  (1)  (Internally)  (2)Settingtheagendaoftheboardandensuringtheboardmeetingsheldregularly.  (3)Ensuringtheboardreceivesrelevantinformationinadvanceofboardmeetings.  (4)Encouragingactiveengagementofmembersoftheboardandfacilitatingcoordinatingtherelationshipbetweenexecutiveandnon-executivedirectors.  (Externally)  (4)Representingthecompanyspublicfacetotheoutsideinvestorandotherstakeholders.  (5)  RoleofCEO  (1)CEOisresponsibleformanagingthecompanyandimplementingthedecisionoftheboard.  (2)CEOhastheresponsibilitytoreporttoChairmanandboardofdirectorsfortheperformanceofcorporationandmanagementteamaswellasmakingrecommendationstotheboardcommittee.  (3)CEOisresponsibleforproposinganddevelopingofcorporationsobjectivesandstrategy,andensuringtheseobjectivesbeingachieved.  (4)CEOisresponsibleformanagingtheriskandensuringappropriateinternalcontrolsareinplace.  SeparationoftheroleofChairmanandCEO  (1)Itisimportanttohaveadivisionofresponsibilitiesattheheadofacompanyinordertoavoidthesituationwhereoneindividualhasunfetteredcontrolofthedecision-makingprocess.  (2)ThecommonwayistorequiretherolesofChairmenandCEOheldbytwodifferentpeople.  (3)Theseparationprovidesaposition(Chairman)thatisexpectedtobearepresentativeofshareholders,andwithnoconflictofinteresthavingaroleofmanager.  (4)TheseparationmakestheCEOconcentrateonthemanagementandtobetrulyaccountableforthemanagement.  (5)Theseparationreducestheriskofaconflictofinterests.  ContinuingProfessionalDevelopment(CPD)ofdirectors  (1)Toensuredirectorshavesufficientskillsandabilitytobeeffectiveintheirroleandremainaneffectiveboard.  (2)Dir  (3)TherearesomeimportantissuesshouldbecoveredbyCPD,whichincludingthetechnicalbackgroundofcompanysoperation,theeffectivebehaviorofdirector,riskmanagementissues,legalandregulatoryissuesandstrategyissues.  (4)Chairmanshouldaddressthedevelopmentalneedsoftheboardsaswholeandalsoleadinidentifyingthedevelopmentneedsofindividualdirectors.  Performancemeasurementofboards  Assessmentcriteriaforperformanceofboards  (1)Appropriatecompositionofboardandcommittees  (2)Adequacyofboardmeetinganddecision-making  (3)Qualityoffeedbacktomanagement  (4)Performanceagainstobjectives  (5)Contributiontostrategy  (6)Contributiontorobusteffectiveriskmanagement  (7)Contributiontodevelopcorporatephilosophy  (8)Responsestoproblemsorcrises  (9)Internalandexternalcommunication  Performancemeasurementcriteriaofindividualdirectors  (1)Independencefreethinking,avoidingconflictsofinterest  (2)Preparednessknowkeystaff,organizationandindustry,awareofstatutoryandfiduciaryduties  (3)Practiceparticipatesactivity,questioning,insistsonobtaininginformation,undertakesprofessionaleducation  (4)Committeeworkunderstandsprocessofcommitteeword,exhibitsideasandenthusiasm  (5)Developmentoftheorganizationmakessuggestionsoninnovation,strategicdirectionandplanning,helpswiththesupportofoutsidestakeholders。

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