ACCA/CAT

公司治理之利益相关者-Stakeholder(二)

P1考试：Stakeholder

3.相关利益者风险

Shareholder 股东

Impact of Risk：Decrease in wealth through lower share price and dividend income. Potential for takeover or liquidation.

Directors 董事

Impact of Risk：Loss of reputation, loss of compensation related to performance, criminal or civil proceedings if risk event was caused by a direct result of their illegal actions (e.g. bribery, fraud, money laundering).

Managers 经理

As above plus loss of promotion possibilities. In addition they may　become demotivated due to poor performance of the business unit or　function in which they work. May result in further risk as manager　pursues own interests or seeks employment elsewhere.

Employees 员工

Similar to above. May be higher exposure to health and safety issues. For all employees, ultimate impact will be loss of employment.

Customers 顾客

Possible impacts include loss of after-sales service, warranties, lower quality of goods and service, loss of supplier.

Suppliers 供货商

Loss of contract to supply customer, potential bad debts, need to extend credit terms (effect on cash flows), lawsuit from customer.

Government 政府

Possible effects include loss of tax revenue (profits, VAT and employee), increase in economic support to the entity, statutory redundancy payments and increase in unemployment benefits (both direct and　indirect through the multiplier-effect on suppliers and customers).

Banks 银行

Bad debt risk (non-payment of loan and interest), reduced value of　collateral (may result in margin calls, for example). In some cases　may increase the entity's requirement for capital.

编辑推荐：

2016年9月ACCA考试时间9月5日-9日

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