高顿网校小编为各位学员整理了ACCA考试F5科目的一些名词解释,希望对大家有所帮助。
        ACCA《业绩管理》知识点:目的与目标
  Purpose & Objective
  Why need Corporate Governance & develop a code?
  Without monitoring
  Company scandals:Fraud/Corruption/Misconduct
  Leading:Poor performance & Bankruptcy
  Poor Governance=Poor Performance
  With Corporate Governance
  ↓Fraud/Corruption/Misconduct
  ↑Market & Investor confidence- attract more investor
  ↑Control Structure & Accountability of Management
  Better Governance=Better performance→Maximize Shareholder Return