成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
2021年acca考试F3科目练习题与解析（113）
[单选题]Which of the following statements is/are true about corporate governance?
1 Corporate governance is the system by which companies and other entities are directed and controlled.
2 Corporate governance is carried out by the financial controller in preparing the financial accounts.
3 Corporate governance is the system by which an entity monitors its impact on the natural environment.
4 The boards of directors of a company are usually the top management and are those who are charged with governance of that company.
选项：A. 1 and 3 only
B. 1 ,2 and 3
C. 2 and 4 only
D. 1 and 4 only
【正确答案】D。
【中公解析】Corporate governance refers to a mechanism of supervision and checks and balances between owners and operators. Corporate governance is the system by which companies and other entities are directed and controlled. Those charged with governance of a company are responsible for the preparation of the financial statements.公司治理是一系列关于如何有效经营管理和控制公司的制度(程序)，界定了所有者和经营者之间的权利与责任关系。公司的董事会通常是最高管理层，负责公司的治理的制定和实施。
【知识点】Governance
