The agency problem(代理問題)是什么_2023年ACCA考試SBL知識點
天空黑暗到一定程度，星辰就會熠熠生輝。ACCA考試每年舉行四次，分別在每年的3月份、6月份、9月份與12月份。一般考前3個月左右開始報名。同學(xué)們需登錄ACCA官網(wǎng)查詢報考相關(guān)資訊。今天東奧小編為大家整理了SBL科目The agency problem(代理問題)相關(guān)知識點，準(zhǔn)備報名的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
The agency problem-代理問題
【知識點】
The agency problem-代理問題
The agency problem-代理問題
In corporate finance, the agency problem usually refers to a conflict of interest between a company's management and the company's shareholders. The manager, acting as the agent for the shareholders, or principals, is supposed to make decisions that will maximize shareholder wealth even though it is in the manager’s best interest to maximize his own wealth.
It also derives from the principals (shareholders) not being able to run the business themselves and therefore having to rely on agents (directors) to do so for them, despite the fact that they cannot always trust their agents to do everything they would want them to.
做一個積極向上的人，讀溫柔的句子，見陽光的人，眼里全是溫柔與笑意。以上就是東奧小編為大家整理的SBL科目考試知識點了，ACCA考試時間已經(jīng)公布，同學(xué)們可根據(jù)學(xué)習(xí)進度進行報考。
注：以上來自來自朱鶴老師基礎(chǔ)精講班第8講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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