ACCA考试《P1专业会计师》笔记3
日期:2015-10-28 15:00
Non-executive Directors
Role Purpose
(1) Strategy Role. Non-executive directors should contribute tostrategy success, challenging strategy, and offering advice on direction.
(2) Scrutiny Role. Non-executive directors should scrutinize theperformance of executive management. They should represent the shareholdersinterests to ensure agency issues dont arise to reduce shareholder value.
(3) Risk Role. Non-executive directors should ensure the company has arobust sy
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04/28 16:49