考证是一个充满艰辛的路程，既然选择了，就要勇敢走下午，不管前方有多少困难，都应该义无反顾，一直向前，我们在学习ACCA FM时，会知道一个知识点之公司管理，融跃小编为大家整理了相关重点考点，一起去看看吧！
知识点详情
Corporate governance 公司治理
Corporate governance is the system by which organizations are directed and controlled.
There are a number of key elements in corporate governance
(a) The management and reduction of risk is a fundamental issue in all good definition of good governance, whether explicitly stated or merely implied.戳：“各科必背定义+历年真题中文解析+20年BPP习题册（PDF版）”
(b) The notion that overall performance is enhanced by good organizational structures and management practice within set best practice guidelines underpins most definitions,
(c) Good governance provides a framework for an organization to pursue its strategy in an ethical and effective way from the perspective of all stakeholder groups affected, and offers safeguards against misuse of resources, physical or intellectual.
(d) Good governance is not just about externally established codes but also requires a willingness to apply the spirit as well as the letter of the law.
(e) Accountability is generally a major theme in all governance frameworks.
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