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@_@ · 2020年12月29日

问一道题:NO.PZ2018062019000006 [ CFA I ]

问题如下:

Which of the following is not a responsibility of the board of directors?

选项:

A.

Taking into consideration the company’s risk profile.

B.

Implementing the company’s strategy.

C.

Reviewing the corporate performance.

解释:

B is correct. The board of directors delegates the implementation of the company’s strategy to senior management.

老师,为什么b是错的

1 个答案
已采纳答案

王琛_品职助教 · 2020年12月30日

- 亲这道题考查董事会的责任
- 选项 B 不对,因为实施公司的战略,是「管理层」的责任,不是「董事会」的责任
- 董事会通常不参与公司的日常活动,而是将这些活动委托给管理层
- 董事会将公司战略的实施委托给高级管理层,监督战略的执行情况,并确定里程碑,以监测实现目标的进展情况


- 参考原版书 P22 第二段的前几句话哈
- "A board of directors does not typically engage in the company’s day-to-day activities; rather, those activities are delegated to management."
- "It delegates the implementation of the company’s strategy to senior management, oversees the execution of the strategy, and establishes milestones to monitor the progress in reaching the objectives."