Corporate Governance（公司治理）在FRM考试中的相关内容介绍！

发布时间：2021-04-07 09:10编辑：融跃教育FRM

Corporate Governance公司治理是FRM考试中的重要内容，考生在备考中一定要认真记忆。掌握住相关的知识点，下文是小编为大家列举的相关内容，一起了解一下！》》》点击领取2021年FRM备考资料大礼包（戳我免费领取）

1、Incident

Enron was formed in 1985, it constantly pushed for deregulation of the energy market, which would give the firm greater flexibility to pursue its business model.

Enron became adept at hiding the financial losses of its operations using a variety of deceptive techniques.

Enron used “creative” (i.e., fraudulent) accounting practices to hide flaws in its actual financial performance. Establish SPV to make related party transactions.

2、Failure factors 【资料下载】点击下载FRM二级思维导图PDF版

Enron was a poster child of corporate governance failure and poor risk management.

Many in Enron’s senior management acted in their own self- interest and against the interests of shareholders (this is known as agency risk).

Enron’s board also failed to fulfill its fiduciary duties to the shareholders.

3、Result ü

Enron declared bankruptcy which was the largest corporate bankruptcy in U.S. history and Arthur Andersen went out of business.

After Enron debacle, the Sarbanes-Oxley Act (SOX) of 2002 was a key legislative reform, SOX created the Public Company Accounting Oversight Board to promote good corporate governance and financial disclosure.

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