ACCA2011年6月份考試大綱(P1)(6)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　Study Guide

　　A GOVERNANCE AND RESPONSIBILITY

　　1.The scope of governance

　　a)Define and explain the meaning of corporate governance.^[2]

　　b)Explain,and analyse the issues raised by the development of the joint stock company as the dominant form of business organisation and the separation of ownership and control over business activity.^[3]

　　c)Analyse the purposes and objectives of corporate governance.^[2]

　　d)Explain,and apply in context of corporate governance,the key underpinning concepts of:^[3]

　　i)fairness

　　ii)openness/transparency

　　iii)independence

　　iv)probity/honesty

　　v)responsibility

　　vi)accountability

　　vii)reputation

　　viii)judgment

　　ix)integrity

　　e)Explain and assess the major areas of organisational life affected by issues in corporate governance.^[3]

　　i)duties of directors and functions of the board(including performance measurement)

　　ii)the composition and balance of the board(and board committees)

　　iii)reliability of financial reporting and external auditing

　　iv)directors'remuneration and rewards

　　v)responsibility of the board for risk management systems and internal control

　　vi)the rights and responsibilities of shareholders,including institutional investors

　　vii)corporate social responsibility and business ethics.

　　f)Compare,and distinguish between public,private and non-governmental organisations(NGO)sectors with regard to the issues raised by,and scope of,governance.^[3]

　　g)Explain and evaluate the roles,interests and claims of,the internal parties involved in corporate governance.^[3]

　　i)Directors

　　ii)Company secretaries

　　iii)Sub-board management

　　iv)Employee representatives(e.g.trade unions)

　　h)Explain and evaluate the roles,interests and claims of,the external parties involved in corporate governance.^[3]

　　i)Shareholders(including shareholders'rights and responsibilities)

　　ii)Auditors

　　iii)Regulators

　　iv)Government

　　v)Stock exchanges

　　vi)Small investors(and minority rights)

　　vii)Institutional investors(see also next point)

　　i)Analyse and discuss the role and influence of institutional investors in corporate governance systems and structures,for example the roles and influences of pension funds,insurance companies and mutual funds.^[2]

　　2.Agency relationships and theories

　　a)Define and explore agency theory.^[2]

　　b)Define and explain the key concepts in agency theory.^[2]

　　i)Agents

　　ii)Principals

　　iii)Agency

　　iv)Agency costs

　　v)Accountability

　　vi)Fiduciary responsibilities

　　vii)Stakeholders

　　c)Explain and explore the nature of the principal- agent relationship in the context of corporate governance.^[3]

　　d)Analyse and critically evaluate the nature of agency accountability in agency relationships.^[3]

　　e)Explain and analyse the following other theories used to explain aspects of the agency relationship.^[2]

　　i)Transaction costs theory

　　ii)Stakeholder theory