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132****0916 · 2024年03月03日

借题求归纳

  1. ESG
  2. Governance factors

NO.PZ2022120701000049

问题如下：

French and American corporate governance practices are most likely similar with respect to:

选项：

A.audit requirements. B.institutional investor power. C.board structure and type of chair.

解释：

Single-tier boards with combined chair and CEO roles are more common in the USA and France than in other countries Institutional investor power is more constrained in France than in the USA because of the Florange Act of 2014 Audit requirements also differ between the two countries, as France is the only major market with a joint audit requirement

解析里面“Single-tier boards with combined chair and CEO roles are more common in the USA and France than in other countries“。请问法国和美国都是single-tier boards和 with combined chair and CEO roles 都是在哪里出现的呀？另外能否归纳一下各国的治理特点呢？比如法国是双审计，长期股东一股两票，大股东友好，小股东限制之类的？美国的感觉特征不明显啊？

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1 个答案

王岑 · 2024年03月05日

嗨，努力学习的PZer你好：


在我们的教材中提到过，董事会主席和CEO是同一个人，在美国和法国比较典型。对于各国公司治理的特点，在经典题讲义中，把经常遇到的考点做了总结和梳理。这个知识点内容比较杂，考试也比较细，需要记忆的地方比较多。

同学提到的法国这两种董事会的特点，是法国的专属特点。

  1. 联合审计师的要求：关于审计，法国是唯一一个要求两家审计公司而不是通常的一家审计公司来审查财务报表的主要市场。
  2. 双重投票权的存在：根据2014年的弗洛朗日法案，除非有三分之二的股东投票反对，否则法国公司可以授予长期股东双重投票权。实际上，这些被视为一种确立管理控制或由多数股东控制，并限制少数股东影响力的机制。因此这个机制对小股东是不友好的。

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努力的时光都是限量版，加油！

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