Corporate Governance公司治理是FRM考試中的重要內容，考生在備考中一定要認真記憶。掌握住相關的知識點，下文是小編為大家列舉的相關內容，一起了解一下！

1、Incident

Enron was formed in 1985, it constantly pushed for deregulation of the energy market, which would give the firm greater flexibility to pursue its business model.

Enron became adept at hiding the financial losses of its operations using a variety of deceptive techniques.

Enron used “creative” (i.e., fraudulent) accounting practices to hide flaws in its actual financial performance. Establish SPV to make related party transactions.

2、Failure factors 【資料下載】點擊下載FRM二級思維導圖PDF版

Enron was a poster child of corporate governance failure and poor risk management.

Many in Enron’s senior management acted in their own self- interest and against the interests of shareholders (this is known as agency risk).

Enron’s board also failed to fulfill its fiduciary duties to the shareholders.

3、Result ü

Enron declared bankruptcy which was the largest corporate bankruptcy in U.S. history and Arthur Andersen went out of business.

After Enron debacle, the Sarbanes-Oxley Act (SOX) of 2002 was a key legislative reform, SOX created the Public Company Accounting Oversight Board to promote good corporate governance and financial disclosure.

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