在工作中需要考虑的公司高层治理、风险和道德问题。 Since the 1980 s,corporate governance is the wide attention of the society,and with the increasingly fierce market competition,companies also face more and more big risk,combined with the various stakeholders of the company,how to keep steady growth and meet the needs of various stakeholders as much as possible in an increasingly complex and changeable political and economic environment become a problem that company must to think about in the process of strategy formulation and strategy implementation.Therefore,corporate govemance,risk management and ethics have become important factors for corporate leaders to consider corporate strategy formulation and strategy implementation.Company senior accounting management is one of the company leader,is one of the most important people in strategy formulation and strategy implementation,and because the accounting profession has the characteristics of extemality and accounting personnel will often faced with the problem of moral choice in the work.therefore.master the knowledge of corporate goverance,risk management and moral is very important for accounting personnel. This course is a part of the SBL course,mainly introduces the following knowledge that senior managers need to consider in the work such as the origin and development of corporate govemance,the core content in corporate govemance,the board of directors governance,basic idea of the development of the corporate govemance,the UK corporate govemance principles,the rule of U.S.companies,the OECD intemational corporate goverance standards,risk management,interal control,corporate ethics,corporate social responsibility,professional ethics and accounting for public interests,and so on. 三、课程性质与教学目的 本课程旨在向学生全面、系统介绍公司治理、风险管理、道德等三个方面的 基本理论和基本方法的基础上，重点讲述公司治理的起源和发展、英国公司治理 准则、美国公司治理准则、董事会结构、董事的职责和义务、C0S0的企业风险 管理框架、道德决策模型等内容。使学生能全面了解公司治理、风险管理和道德 在工作中需要考虑的公司高层治理、风险和道德问题。 Since the 1980 s, corporate governance is the wide attention of the society, and with the increasingly fierce market competition, companies also face more and more big risk, combined with the various stakeholders of the company, how to keep steady growth and meet the needs of various stakeholders as much as possible in an increasingly complex and changeable political and economic environment become a problem that company must to think about in the process of strategy formulation and strategy implementation. Therefore, corporate governance, risk management and ethics have become important factors for corporate leaders to consider corporate strategy formulation and strategy implementation. Company senior accounting management is one of the company leader, is one of the most important people in strategy formulation and strategy implementation, and because the accounting profession has the characteristics of externality and accounting personnel will often faced with the problem of moral choice in the work, therefore, master the knowledge of corporate governance, risk management and moral is very important for accounting personnel. This course is a part of the SBL course, mainly introduces the following knowledge that senior managers need to consider in the work such as the origin and development of corporate governance, the core content in corporate governance, the board of directors governance, basic idea of the development of the corporate governance, the UK corporate governance principles, the rule of U.S. companies, the OECD international corporate governance standards, risk management, internal control, corporate ethics, corporate social responsibility, professional ethics and accounting for public interests, and so on. 三、课程性质与教学目的 本课程旨在向学生全面、系统介绍公司治理、风险管理、道德等三个方面的 基本理论和基本方法的基础上，重点讲述公司治理的起源和发展、英国公司治理 准则、美国公司治理准则、董事会结构、董事的职责和义务、COSO 的企业风险 管理框架、道德决策模型等内容。使学生能全面了解公司治理、风险管理和道德