非執(zhí)行董事,，獨立董事
非執(zhí)行董事什么意思,，他在公司里扮演什么樣的角色,，屬于公司的管理層嗎,，好像和只是投資的股東不一樣吧,。股東、董事,、總經(jīng)理這幾者之間的聯(lián)系和差別是什么
問題來源：
Exercise 2: 官網(wǎng)樣卷
DEF Co operates in a country where the government has adopted a principles-based approach to regulation. Companies are encouraged to adhere to generally accepted good standards of corporate governance. DEF Co wishes to reappoint two of its non-executive directors to the board for a third term of three years. It believes that this is in the best interest of the company and its shareholders. However the code of practice applicable to listed companies such as DEF Co states that non-executive directors should serve a maximum of two terms of three years.
What action should DEF Co take?
A. Reappoint the non-executive directors and make no reference to this in its annual report
B. Reappoint the non-executive directors and explain the reasons for its actions in the annual report
C. Appoint new non-executive directors to replace those who have served two terms of three years
D. Seek permission from the government to reappoint the non-executive directors
(2 marks)
Answer
B
Rationale：
Principle-based: Comply or explain 如果無法遵守最佳實踐，給出合理解釋即可
本題中,，繼續(xù)委任這兩位NED是對公司和股東最好的選擇,，所以無法遵守最佳實踐，需要給出解釋,。
王老師
2021-12-19 14:19:26 1131人瀏覽
董事會（BOD）由非執(zhí)行董事（NEDs）和執(zhí)行董事（EDs）兩類董事組成。
非執(zhí)行董事不屬于公司的員工,，即不屬于公司的管理層,。非執(zhí)行董事會參與公司的董事會，并給予建議等,。非執(zhí)行董事不屬于公司管理層,，會更多的站在股東和其他利益相關者的角度考慮問題。
執(zhí)行董事為公司的管理層,，參與公司日常經(jīng)營管理活動,。
股東,，為股份制公司的投資人或出資人。股東作為投資人,，與公司管理層為信托關系,。
總經(jīng)理，為公司的管理層,，負責公司日常運營,。通常，董事長與總經(jīng)理不為同一人,。
相關知識點老師會在第29講進行具體講解,，可以進行進一步理解。
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