2015年ACCA《P1专业会计师》考试知识考点三
2015年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。
Principles-based approach
<1> Feature:
a. Focus on objectives of good corporate governance, rather than the mechanism by which those objectives will be achieved
b. Works on a comply or explain bases, companies should act in according with the principles and guidelines laid down in the code, otherwise they should explain the reason and level that they have not apply
<2> Advantage
a. Emphasized on those elements of corporate governance and rules not easily be applied
b. Avoid the need to comply with the inflexible legislation when it is not appropriate to the company
c. Less burdensome in terms of time and expenditure
d. Allows companies to develop their own approach to corporate governance within the limited laid down by stock exchange
e. Enforcement on a comply or explain basis (business can explain why they have departed from the specific provisions if they feel it is appropriate)
f. Puts the emphasis on investors, making up their minds about what business are doing
<3> Disadvantage
a. So broad, very little use as a guide to best corporate governance practice
b. Non-binding and fail to comply without giving an adequate or perhaps any explanation
c. Confusion over what is compulsory and what isn’t
<4> Application
a. Applies across different legal jurisdictions rather than being founded in the legal regulation of one country
b. Adopted by stock markets which have the prime role in setting standards
<5> Example
a. OECD Code; UK Combined Code (Hampel report)
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