ACCA/CAT

Composition and structure of board

<1>Composition

a. Chairman: Heading the board of directors and running the board.

b. Executive directors: Directors who responsible for the administration of a business.

c. Non-executive directors: Directors who do not hold any executive or management position in the company on addition to their role as a member of the board

<2>Attributes and skills of broad

a. Communication skills, listening, questioning, negotiating, etc

b. Decision-making and leadership (especially the chairman and the CEO)

c. Relevant expertise in industry, company, functional area and governance

d. General business knowledge

<3>Balance of board

a. Size, greater size can come greater opportunities for representation of varied views but difficult in operation and coherence of decision-making

b. Mix/diversity of expertise, male/female, experience, ethnic minorities

c. A balance of executive directors and independent NEDs so that no one can dominate the board’s decision making

<4>Unitary boards and Two – tier boards

编辑推荐：

2015年度ACCA从业资格考试考试简介

ACCA特许会计师通关必备历年考试真题

（责任编辑：）

共2页,当前第1页  第一页  前一页  下一页