ACCA2011年6月份考试大纲(P1)(8)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　6.Different approaches to corporate governance

　　a)Describe and compare the essentials of'rules'and'principles'based approaches to corporate governance.Includes discussion of'comply or explain'.^[3]

　　b)Describe and analyse the different models of business ownership that influence different governance regimes(e.g.family firms versus joint stock company-based models).^[2]

　　c)Describe and critically evaluate the reasons behind the development and use of codes of practice in corporate governance(acknowledging national differences and convergence).^[3]

　　d)Explain and briefly explore the development of corporate governance codes in principles-based jurisdictions.^[2]

　　i)impetus and background

　　ii)major corporate governance codes

　　iii)effects of

　　e)Explain and explore the Sarbanes-Oxley Act(2002)as an example of a rules-based approach to corporate governance.^[2]

　　i)impetus and background

　　ii)main provisions/contents

　　iii)effects of

　　f)Describe and explore the objectives,content and limitations of,corporate governance codes intended to apply to multiple national jurisdictions.^[2]

　　i)Organisation for economic cooperation and development(OECD)Report(2004)

　　ii)International corporate governance network(ICGN)Report(2005)

　　7.Corporate governance and corporate social responsibility

　　a)Explain and explore social responsibility in the context of corporate governance.^[2]

　　b)Discuss and critically assess the concept of stakeholders and stakeholding in organisations and how this can affect strategy and corporate governance.^[3]

　　c)Analyse and evaluate issues of'ownership,"property"and the responsibilities of ownership in the context of shareholding.^[3]

　　d)Explain the concept of the organisation as a corporate citizen of society with rights and responsibilities.^[3]

　　8.Governance:reporting and disclosure

　　a)Explain and assess the general principles of disclosure and communication with shareholders.^[3]

　　b)Explain and analyse'best practice'corporate governance disclosure requirements.^[2]

　　c)Define and distinguish between mandatory and voluntary disclosure of corporate information in the normal reporting cycle.^[2]

　　d)Explain and explore the nature of,and reasons and motivations for,voluntary disclosure in a principles-based reporting environment(compared to,for example,the reporting regime in the USA).^[3]

　　e)Explain and analyse the purposes of the annual general meeting and extraordinary general meetings for information exchange between board and shareholders.^[2]

　　f)Describe and assess the role of proxy voting in corporate governance.^[3]