認真學習ACCA課程知識點的內容，是為了能夠更快的通過ACCA考試，成長為一名合格的財會人。ACCA考試的知識點有很多，怎么了解ACCA考試中的Agency problem？

ACCA考試中的Agency problem是要求學員學習并掌握的內容，學員在學習該知識點的時候，需要牢記哪些是需要掌握的內容，同時也需要對ACCA知識點有自己的理解與考量才可以。Agency problem的內容如下：

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①Takeovers

Research has shown that shareholders in companies that are successfully taken over often earn large financial returns. On the other hand manager of companies would lose their jobs.

②Time horizon

Management may take a short-term view of firm which is in their best interest. However, shareholder wealth is affected by the long-term performance of the firm.

③Risk

Management may be only willing to accept a relatively low level of risk compared to shareholder, especially if the shareholders hold well-diversified portfolio.

④Reward

Management may seek to maximise their own income or increase their benefit. Shareholders are more likely to want directors to be paid well only if the company achieves a good performance.

ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。