以下是高頓網(wǎng)校為大家整理的：P1專業(yè)會計師復(fù)習(xí)匯總，希望對考生們有所幫助。
 
　　Shareholder responsibility
　　(1) The nature of wide dispersion of shareholders of large corporation means the shareholders with small percentage holdings have small influence on managers and limited responsibility to company.
　　(2) The ease of share dispose on the stock market loosens shareholders’ feeling of obligation in relation to their property.
　　(3) Institutional shareholders have significant influence on the ownership responsibility. They have the level of shares enough to be used as a lever to pressure managers. They also have fiduciary responsibilities to their investor.
 
　　Organization as a corporate citizen
　　Definition
　　Corporate citizenship is the business strategy that shapes the values underpinning a company’s mission and the choices made each day by its executives, managers and employees as they engage with society.
 
　　Three Views
　　(1) Limited View. This is base on voluntary philanthropy and limited to such as charitable donations to local community.
　　(2) Equivalent View. This is base on corporate social responsibility, and is partly voluntary and partly imposed. Self-interest is not the primary motivation, instead of focusing on legal requirements and ethical fulfillment.
　　(3) Extended View. Corporate citizenship should have responsibility as well as rights, which including social rights, civil rights and political rights.
 
　　Relationship with shareholders, Reporting/Disclosure of corporate governance
　　(1) Shareholders are the legal owners of the company and therefore entitled to sufficient information of the company.
　　(2) Disclosure is the means by which corporate governance is communicated and possibly ensured because of the scrutiny of stakeholders and shareholders.
　　(3) Disclosure becomes the mechanism through which corporate governance is given transparency.
　　(4) The annual general meeting is the most important form for the shareholders to communicate with the directors of the company.
　　(5) The annual report is the only legally-required disclosure from which shareholders can get information of the company.
　　(6) In an addition to compulsory disclosure, voluntary disclosure reduces information asymmetry and increases the corporate accountability.
 
　　高頓網(wǎng)校小編寄語：信心是成功的一半。

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