公司治理與問(wèn)責(zé)機(jī)制和公司治理的核心原則

CorporateGovernanceandAccountabilityCPA107

（“公司治理與問(wèn)責(zé)機(jī)制”，包含了公司董事和管理者涉及的治理與責(zé)任制問(wèn)題）70%是選擇題，30%是問(wèn)答題CorporateGovernanceandAccountabilityisacompulsorysegmentoftheCPAProgram.ItiscompulsoryforallnewcandidatesandforexistingcandidateswhodidnotachieveapassinCoreIIbeforetheyear2001.Corporategovernancehasbecomeaveryimportanttopicinrecentyears.Severalfactors,includingcorporatefalloutfromthelate1980stogetherwiththerecentcollapsesofinternationalandAustraliancorporations,havebroughtorganisationsandtheirmanagementunderthespotlight.Internationally,bodiessuchastheOECD,WorldBank,IASBandothershaveexpendedconsiderableeffortonthedevelopmentofgoodcorporategovernancepractices.Thissegmentdealswithmanyoftheissuessurroundinggovernanceandaccountabilitybydirectorsandmanagementoforganisations.CandidatesarerequiredtohaveaccesstothemostrecenteditionsoftheCorporationsAct2001(Cwlth),RegulationsandRulesandtheTradePracticesAct1974(Cwlth),RegulationsandRules.Alinktorelevantlegislationisprovidedinthesegmentmaterials.ThecontentofCorporateGovernanceandAccountabilityisasfollows:Module1:Introductiontocorporategovernanceandaccountability–theframeworkTypesofcompaniesWhatiscorporategovernance?GlobalfocusoncorporategovernanceTheroleofAustralianregulatorsincorporategovernanceTheroleofgovernmentincorporategovernanceModule2:The

role

and

valueofeffectivecorporategovernanceMajorparticipantsinensuringgoodcorporategovernanceTheprinciplesof‘effective’corporategovernance

AccountabilityRoleoftheboardPotentialconflictofinterest—AgencytheoryTheimpactofcorporategovernanceonagencycostsThestatementsofmajorcompaniesoncorporategovernanceCorporategovernanceinnot-for-profitorganisations,thepublicsectorandSMEsModule3:DirectorsandofficersTheroleofdirectors:AnoverviewWhoisadirector?DutiesandresponsibilitiesofdirectorsAccountabilityEnforcementModule4:ManagingthecompanyAligningdirectorandshareholderinterestsReportingissuesCorporatesocialresponsibilityTechnology—InformationmanagementRemuneration,nominationandperformanceModule5:EthicsinandoutoftheboardroomEthicalconductandcompanydirectorsInteractionofethicsandblack-letterlawCodesofconductapplicabletodirectorsModule6:CompetitionandcomplianceintradepracticesLegalcomplianceCompetitioninthemarketplaceControlsovercollusioninthemarketplaceControlsoverpricinginthemarketplaceControlsoverdistributioninthemarketplaceControlsovercompetitiveactivitiesinthemarketplaceTradePracticesAct1974(Cwlth)—PartVUnconscionableconductModule7:Internationalcorporategovernance:NorthAmerica,EuropeandAsia-PacificInternationalisationofcorporategovernanceMarket-basedsystemsofcorporategovernanceRelationship-basedsystemsofcorporategovernanceEuropeanapproachesRelationship-basedsystemsofcorporategovernanceAsia-PacificapproachesConvergenceanddiversityReportingandProfessionalPracticeCPA108

（“報(bào)告與專業(yè)實(shí)務(wù)”，介紹商業(yè)環(huán)境和對(duì)專業(yè)會(huì)計(jì)人員職責(zé)的深入認(rèn)知以及如何把專業(yè)判斷標(biāo)準(zhǔn)應(yīng)用到道德與報(bào)告的實(shí)務(wù)中去）70%是選擇題，30%是問(wèn)答題ReportingandProfessionalPracticeisthefoundationsegmentintheCPAProgram.ItiscompulsoryforallnewcandidatesandforexistingcandidateswhodidnotachieveapassinCoreIbeforetheyear2000.Theprimaryobjectiveofthissegmentistoprovidecandidateswithanintroductiontothebusinessenvironmentandanimprovedunderstandingofhowtoapplyprofessionaljudgmentinethicalandreportingissuesinprofessionalpractice.Thesegmentcontentisdividedintofivemodules,followedbyacollectionofintegratedcasestudies.ThesecasestudieshavebeenincludedfortheapplicationofmaterialscoveredinModules1throughto5.InvariousmoduleswithintheReportingandProfessionalPracticesegment,itisassumedalevelofknowledgehasbeenachievedbycandidatesoncompletionoftheirundergraduatedegree.Thematerialsinthissegmentbuilduponthisassumedknowledge.Thesegmentmaterialiscumulative.Therefore,candidateswillgainthemostfromthematerialsbyworkingprogressivelythroughthestudyguide.Theexaminationisdividedintotwoparts.PartAcontainsmultiple-choicetestquestionsandrepresents70percentofthepaper.PartBcontainswrittenresponsequestionsandrepresents30percentofthepaper.Candidatesmusthaveaccesstoanup-to-dateversionoftheCPAAustraliaMembers’Handbook.ThecontentoftheReportingandProfessionalPracticesegmentisasfollows:

Module1:AccountancyasaprofessionAccountancyasaprofessionAttributesofaprofession

TheprofessionunderchallengeTherolesofaccountantsEthicalbehaviourofaccountantsTheroleofprofessionaljudgmentinaccountingdecisionsAconceptualframeworkforethicalbehaviourTheoreticalapproachestoethicsAconceptualframeworkforindividualethicalbehaviourFactorsinfluencingdecisions

Module2:ProfessionalethicsforaccountantsProfessionalethicsforaccountants

Applyingtheconceptof'serviceideal'CodeofprofessionalconductRulesofprofessionalconductSelf-regulationandprofessionaldisciplineProfessionalpractice-applyingethicaldecision-makingmodelsAphilosophicalapproachtoapplyingethicsSystematicapproaches:Ethicaldecision-makingmodelsDecision-makingmodels

Module3:BusinessenvironmentandregulatoryframeworkTheroleoffinancialaccountingstandardsInternationalisationAustralianaccountingregulationAccountinginthepublicsectorTradePracticesActNationalCompetitionPolicyOtherlegislationaffectingbusinessInternationalOrganisationforStandardisation

Module4:CorporategovernanceWhatiscorporategovernance?InternationalcorporategovernancestructuresCorporategovernancestructuresinAustraliaBoardstructureModule5:ConceptualframeworkforgeneralpurposefinancialreportingAccountingtheoryandconceptualframeworkprojects

PreliminarycommentsSystemsandtheoriesHowtheoriescomeintoexistenceDeductivev.inductiveprocessesTheoryinaccountingProblemswithinductiveaccountingtheoriesTheAustralianconceptualframeworkprojectAgeneralcomparisonoftheAustralianandInternationalframeworksTheinternationalframeworkinoverviewThe

internationalframework

ContemporaryissuesMeasuringtheelementsoffinancialstatementsTechnicalbenefitsProfessionaljudgmentSocialandpoliticalconstraints

ComprehensivecasestudiesBusinessStrategyandLeadershipCPA113

（“企業(yè)策略與領(lǐng)導(dǎo)技能”，對(duì)企業(yè)制定的戰(zhàn)略進(jìn)行總體介紹和分析）100%以案例為基礎(chǔ)的問(wèn)答題Theoverallobjectiveofthissegmentistoprovidecandidateswithanunderstandingofthebasicconceptsandprinciplesthatunderliethepracticesofstrategyandleadership.Intheincreasinglycomplexbusinessenvironmentinwhichorganisationsoperate,characterisedbychange,uncertaintyandescalatingcompetition,thedisciplinesofstrategyandleadershiphavebecomecriticaltosuccessfulorganisationalperformance.Specifically,thesegmentaimsto:Discussthetermsstrategyandleadershipandtheirrelationshipandconsidervariousviewpointsaboutwhatconstitutesaneffectivestrategy.Applyconceptssuchasenvironmentandindustryanalysis,capabilityanalysisandgapanalysistobusinessstrategyformulation.Discussandillustratetheprocessofstrategyimplementation,includingissuesrelatedtothetransformationalchangeprocess.Analysetheroleofleadersindevelopingandimplementingstrategy.Consolidatetheunderstandingofstrategyandleadershipconceptsthroughtheuseofreal-worldexamplesintegratedthroughoutthematerial,

andapplytheseconceptstobusinesscasescenariosthroughtheuseofamajorcasestudy.Assistcandidatesindevelopingskillsinthinkingstrategicallyandformulatingbroadstrategiesforconsiderationandapplicationintheirorganisationalenvironment.Formalassessmentforthissegmentisbasedonafullywrittenexaminationcentredaroundadetailedcasestudy.ThecontentoftheBusinessStrategyandLeadershipsegmentisasfollows:Module:1AnintroductiontostrategyandleadershipTheoriginsandimportanceofstrategyApproachestostrategyLeadershipdefinedThestrategyprocessStrategicthinkingandanalysisLevelsofstrategyStrategicleadershipLeadershipandethicsModule2:Frameworkforstrategicanalysis:AnalysingtheexternalenvironmentAnalysingtheexternalenvironmentDefiningtheindustryRemoteenvironmentanalysisIndustryanalysisUnderstandingtheindustrylifecycleIndustryanalysisforthepublicsectorFromindustrytomarketanalysisCPAsandexternalenvironmentanalysisModule3:Frameworkforstrategicanalysis:AnalysingtheinternalenvironmentIdentifyingtheexistingbusinessstrategy:ThefivequestionsapproachKeystakeholdersandstrategyIdentifyingandanalysingcorporatestrategy:ThefourquestionsapproachOtherissuesindevelopingbusinessorcorporatestrategyStrategiccapabilitiesMeasuringtheperformanceofstrategiccapabilitiesMeasuringorganisationalperformanceComparingperformancemeasuresCPAsandinternalenvironmentanalysisModule4:FormulatingastrategyGapanalysisBusinessstrategicoptionsCorporatestrategyformulationRiskassessmentStrategicdecision-makingPracticalstrategicdecision-makingLeadershipandstrategyformulationTheroleoftheCPAinformulatingstrategyModule5:ImplementingstrategyStrategy:FromthinkingittodoingitManagingpeopleandsystemsDesigningstructureThepoliticsofstrategyimplementationReviewingtheimplementationprocessTheroleofleadershipinimplementingstrategyModule6:LeadershipandthestrategicprocessThenatureofstrategicleadershipAchievingstrategicsuccessTransformationalleadershipTheroleofleadersinstrategicthinkingTheroleofleadersinstrategicanalysisTheroleofleadersinsettingdirectionTheroleofleadersinstrategyformulationandselectionTheroleofleadersinimplementingstrategyLeadershipandtheCPAFuturechallengesModule7:CasestudyPartA:ChasseurChickensPtyLtdPartB:NottingFoodsAustraliaPtyLtdFinancialReportingandDisclosureCPA112

（“財(cái)務(wù)報(bào)告與披露”）100%是選擇題TheFinancialReportingandDisclosuresegmentisoneoftheelectivesegmentsofferedintheCPAProgram.FinancialReportingandDisclosureisdesignedtoprovidecandidateswithanadvancedknowledgeofselectedfinancialreportingstandardsandtoprovidethenecessaryskillsfortheirapplication.InvariousmoduleswithintheFinancialReportingandDisclosuresegment,itisassumedaspecifiedlevelofknowledgehasbeenachievedbycandidatesoncompletionoftheirundergraduatedegree.Thematerialsbuildonthisstatedassumedknowledgeinorderforcandidatestoachieveanadvancedleveloffinancialreportingcompetency.Candidatesmusthaveaccesstoanup-to-dateversionoftheCPAAustraliaMembers’Handbook.Thecontentofthe'FinancialReportingandDisclosure'segmentisasfollows:Module1:OverviewofgeneralpurposefinancialreportdisclosuresPartA:PresentationoffinancialstatementsComponentsoffinancialstatementsRevisionofaccountingestimatesandcorrectionoferrorsPartB:IncomestatementandstatementofchangesinequityDeterminationofnetprofitorlossClassificationanddisclosuresPartC:ThebalancesheetPresentationofassetsandliabilitiesClassificationofassets,liabilitiesandequityDisclosurePartD:IAS7CashFlowStatementsInformationtobedisclosedPreparationofacashflowstatementusingaworksheetConsolidatedfinancialstatementsModule2:Incometaxes-fundamentalsWhy

tax-effectaccountingCalculatingincometaxexpenseDeferredtaxassetsanddeferredtaxliabilitiesPreparationofjournalentriestoaccountforincometaxesFinancialstatementpresentationanddisclosureModule3:Incometaxes-advancedtopicsPartA:AssetscarriedatfairvalueorrevaluedamountsRecognitionofdeferredtaxonrevaluationMeasuringdeferredtaxassetsanddeferredtaxliabilitiesRecoveryofassetsthroughuseorthroughsaleRecoveryofnon-depreciableassetsGoodwillandnegativegoodwillInitialrecognitionofanassetorliabilityPartB:RecognitionofdeferredtaxassetsanddeferredtaxliabilitiesDeductibletemporarydifferences

TaxlossesandunusedtaxcreditsRecoupmentoftaxlossesPartC:MeasurementanddisclosureMeasurementFinancialstatementpresentationanddisclosurePartD:ComprehensiveexampleCarryingamountsandtaxbaseofbuildingsOtherdeferredtaxassetsandliabilitiesTaxableprofitandcurrenttaxexpenseModule4:AccountingforfinancialinstrumentsPartA:WhatarefinancialinstrumentsDefinitionofafinancialinstrumentsNonfinancialassetsandliabilitiesDerivativefinancialinstrumentsPartB:RecognitionmeasurementandderecognitionMeasurementissues–initialandsubsequentmeasurementFairvaluemeasurementconsiderationReclassificationsofgainsandlossesImpairmentoffinancialassetsHedgingHedginginstrumentsanditemsHedgeaccountingFairvaluehedgesandcashflowhedgesForeigncurrencydenominatedliabilityAssessinghedgeeffectivenessEmbeddedderivativesDerecognitionoffinancialassetsandliabilitiesPartC:PresentationissuesClassificationasliabilitiesorequityCompoundfinancialinstrumentsTransactionsinanentity’sownequityinstrumentsClassificationofinterest,dividends,gainsandlossesSetoffofafinancialassetandafinancialliabilityPartD:DisclosureissuesScopeandlevelofdisclosureSignificanceoffinancialinstrumentsforfinancialpositionandperformanceModule5:EmployeebenefitsOverviewofrecognitionissuesassociatedwithemployeebenefitexpenses,liabilities,assetsandrevenuesShorttermemployeebenefitsLongtermemployeebenefitsincludinglongserviceleaveandsuperannuationTerminationbenefitsEquitycompensationbenefitsAccountingforsharebasedremunerationModule6:BusinesscombinationsandimpairmentofassetsPartA:IFRS3BusinessCombinationsFormsofbusinesscombinationsThepurchasemethodAcquisitionsinvolvinganinvestmentinasubsidiaryDisclosuresBusinesscombinationsandincometaxesPartB:ImpairmentImpairment–basicprinciplesLevelsofrecoverableamountassessmentIdentificationofCGUsDeterminationofrecoverableamountFairvaluelesscoststosellValueinuseDiscountrateImpairmentlossesandreversalsofimpairmentlossesAllocatinggoodwilltoCGUsIntangibleassetsModule7:Group,associateandjointventurereportingPartA:IAS27ConsolidatedandSeparateFinancialStatementsThegroupPreparationofconsolidatedfinancialstatementsDisclosurePartB:IAS28InvestmentsinAssociatesIdentifyingassociatesUseofequitymethodBasisofequitymethodApplicationoftheequitymethodDisclosurePartC:IAS31InterestsinJointVenturesCharacteristicsofajointventureTypesofjointventureAccountingforjointlycontrolledoperationsandjointlycontrolledassetsAccountingforjointlycontrolledentitiesDisclosurerequirementsModule8:ForeigncurrencytranslationIntroductiontoIAS21TheEffectofChangesinForeignExchangeRatesTranslatingforeigncurrencytransactionsTreatmentofexchangedifferencesintheadsenceofhedgingTranslatingtothepresentationcurrencyObjectivesoftranslationTheIAS21translationmethodAdditionconsiderations–translationofforeignoperationDisclosureCPA108ReportingandProfessionalPracticeThesegmentfocusesontheroleoftheaccountingprofession,professionalindependence,judgementandtherulesofethicalpracticeinthebusinessenvironmentfacedbyaprofessionalaccountant.ItisthefirstcompulsorysegmentoftheCPAProgram,asitrequirescandidates(membersofCPAAustralia)tobefullycognisantofthekeyresponsibilitiesofprofessionalaccountantsforeffectivedecisionmakinginaprofessionalenvironment,andtoassistcandidatesinpreparingthemforachallengingandrewardingcareerintheaccountingprofession.Thesegmenthasexpandeditsfocusonenterprisegovernance,encompassinganunderstandingoftheexpectationsplacedonprofessionalaccountantsarisingfromanorganisation’senterprisegovernanceresponsibilities,comprisingbothcorporategovernanceandbusinessgovernance.TherevisedCodeofEthicsforProfessionalAccountants(formerlyknownastheJointCodeofProfessionalConduct)isdiscussedwithinthesegment.Afurtherobjectiveofthesegmentistoprovideanenhancedunderstandingoftheconceptualfoundationsofgeneralpurposefinancialreportingpracticeincludingapracticalknowledgeofaccountingconceptsthatunderpingeneralpurposefinancialreportingpractice.

公司治理的核心原則黃一義

編譯什么是公司治理？

公司治理是調(diào)整公司企業(yè)各方參與者關(guān)系的規(guī)范，這些參與者主要包括三個(gè)方面：股東；（以CEO為首的）公司管理層；董事會(huì)及其成員。這些參與者決定著公司的發(fā)展方向和績(jī)效。公司治理結(jié)構(gòu)的目標(biāo)是要在這三方面參與者之間建立起兩種有效的負(fù)責(zé)任（accountable）的關(guān)系，即董事會(huì)對(duì)管理層的有效監(jiān)督和股東對(duì)董事會(huì)的有效制約。經(jīng)驗(yàn)表明，股東積極行使其所有者權(quán)力參與公司事務(wù)，會(huì)使公司管理層更加負(fù)責(zé)且更加關(guān)注公司的業(yè)績(jī)，因而對(duì)股東的投資帶來(lái)更多的回報(bào)。美國(guó)的一家大型信托機(jī)構(gòu)棗擁有1000多億美元資產(chǎn)的加州雇員退休系統(tǒng)1996年的一項(xiàng)研究表明，這種積極的參與使美國(guó)公司新增利潤(rùn)達(dá)1.5億美元。公司治理的核心原則

公司治理的核心原則對(duì)維持一個(gè)公開(kāi)、公平的資本市場(chǎng)是必須的，是資本市場(chǎng)吸引投資者的廣泛參與并保持其競(jìng)爭(zhēng)力和吸引力的重要規(guī)范。它包含如下要點(diǎn)：可信賴性（Accountability）對(duì)股東的義務(wù)公司董事會(huì)和管理層必須對(duì)股東負(fù)責(zé)。尤其是公司董事在以下幾方面有特殊的責(zé)任：（1）樹(shù)立公司的戰(zhàn)略觀念，以確保股東長(zhǎng)期價(jià)值的增加成為公司的首要考慮；（2）依據(jù)第一項(xiàng)要求，對(duì)其自身以及公司管理班子的績(jī)效進(jìn)行持續(xù)的評(píng)估。對(duì)股東提出的關(guān)于公司狀況和管理層績(jī)效的問(wèn)題，董事會(huì)和管理層應(yīng)該保持開(kāi)放性并使之易于得到解答，董事會(huì)應(yīng)當(dāng)向市場(chǎng)披露其做出一些重大決定的方式，這些決定涉及公司經(jīng)理的薪酬如何確定，公司的戰(zhàn)略規(guī)劃，新董事的提名和公司經(jīng)理人員的任命和考核等。新董事侯選人的背景，包括其與公司的經(jīng)濟(jì)關(guān)系也應(yīng)向公司股東披露。監(jiān)督董事會(huì)應(yīng)當(dāng)具有對(duì)公司管理層進(jìn)行有效監(jiān)督的能力，股東對(duì)董事會(huì)應(yīng)具有同樣的能力。為此，股東應(yīng)能通過(guò)適當(dāng)?shù)耐镀背绦蛐惺蛊錂?quán)力。經(jīng)理的薪酬建立可信賴性的一種最有效的方法是使經(jīng)理人員的利益與股東的利益保持一致。管理層的薪酬應(yīng)與公司的長(zhǎng)期業(yè)績(jī)表現(xiàn)掛鉤。透明度公開(kāi)性一個(gè)自由、有效的具有全球競(jìng)