UK Corporate Governance Code英国公司治理准则

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1、UKCorporateGovernanceCodeFromWikipedia,thefreeencyclopediaJumpto:navigation,searchTheUKCorporateGovernanceCode2010(fromhereonreferredtoas"theCode")isasetofprinciplesofgoodcorporategovernanceaimedatcompanieslistedontheLondonStockExchange.ItisoverseenbytheFinancialReportingCouncilanditsimpor

2、tancederivesfromtheFinancialServicesAuthority'sListingRules.TheListingRulesthemselvesaregivenstatutoryauthorityundertheFinancialServicesandMarketsAct2000[1]andrequirethatpubliclistedcompaniesdisclosehowtheyhavecompliedwiththecode,andexplainwheretheyhavenotappliedthecode-inwhatthecoderefers

3、toas'complyorexplain'.[2]Privatecompaniesarealsoencouragedtoconform;howeverthereisnorequirementfordisclosureofcomplianceinprivatecompanyaccounts.TheCodeadoptsaprinciples-basedapproachinthesensethatitprovidesgeneralguidelinesofbestpractice.Thiscontrastswitharules-basedapproachwhichrigidlyde

4、finesexactprovisionsthatmustbeadheredto.Contents [hide] ·1Origins·2Contentso2.1Schedules·3Codecompliance?·4Seealso·5Notes·6References·7Externallinks[edit]OriginsTheCodeisessentiallyaconsolidationandrefinementofanumberofdifferentreportsandcodesconcerningopinionsongoodcorporategovernance.The

5、firststepontheroadtotheinitialiterationofthecodewasthepublicationoftheCadburyReportin1992.ProducedbyacommitteechairedbySirAdrianCadbury,theReportwasaresponsetomajorcorporatescandalsassociatedwithgovernancefailuresintheUK.Thecommitteewasformedin1991afterPollyPeck,amajorUKcompany,wentinsolve

6、ntafteryearsoffalsifyingfinancialreports.Initiallylimitedtopreventingfinancialfraud,whenBCCIandRobertMaxwellscandalstookplace,Cadbury'sremitwasexpandedtocorporategovernancegenerally.Hencethefinalreportcoveredfinancial,auditingandcorporategovernancematters,andmadethefollowingthreebasicrecom

7、mendations:·theCEOandChairmanofcompaniesshouldbeseparated·boardsshouldhaveatleastthreenon-executivedirectors,twoofwhomshouldhavenofinancialorpersonaltiestoexecutives·eachboardshouldhaveanauditcommitteecomposedofnon-executivedirectorsTheserecommendationswereini