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【知識點】Corporate governance 公司治理

Corporate governance

Corporate governance is the system by which organizations are directed and controlled.

There are a number of key elements in corporate governance

(a) The management and reduction of risk is a fundamental issue in all good definition of good governance, whether explicitly stated or merely implied.

(b) The notion that overall performance is enhanced by good organizational structures and management practice within set best practice guidelines underpins most definitions,

(c) Good governance provides a framework for an organization to pursue its strategy in an ethical and effective way from the perspective of all stakeholder groups affected, and offers safeguards against misuse of resources, physical or intellectual.

(d) Good governance is not just about externally established codes but also requires a willingness to apply the spirit as well as the letter of the law.

(e) Accountability is generally a major theme in all governance frameworks.

【知識點】Not for profit organizations 非盈利組織

Not for profit organizations

Not for profit and public sector organizations have their own objectives, generally concerned with achieving specified objectives effectively and efficiently.

Although most people would know one if they saw it, there is a surprising problem in clearly defining what counts as a not for profit organization. Local authority services, would not be setting objectives in order to arrive at a profit for shareholders, but nowadays they are being increasingly required to apply the same disciplines and processes as companies which are oriented towards straightforward profit goals.

【知識點】3Es in value for money 價值中的3E

3Es in value for money

Value for money can be defined as getting the best possible combination of services from the least resources, which means maximizing the benefits for the lowest possible cost.

This is usually accepted as requiring the application of economy, effectiveness and efficiency.

Economy is attaining the appropriate quantity and quality of inputs at the lowest cost to achieve a certain level of outputs.

Efficiency is the relationship between inputs and outputs.

Effectiveness is the extent to which declared objectives/goals are met.

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