公司治理在35 36 37裡面都有章節，我總結了以下要點，如果考到可以用於吹水。
主要是bod的職責，當然還得理解一下存在corporate governance是因為代理原理，即公司的所有人是shareholders，只是委託bod進行運作和管理，因此shareholders會要求正確有效的信息，以及管理者恰如其分的行為。
公司治理的內容包括;
risk management: monitor and manage risk,即對影響公司持續經營和業績的風險進行防患於未然的控制。
ethics： 包括business ethics和corporate social responsibility。
對bod的要求： 要有regular的bod meeting。
set up decision making process
1/3的non executive directors
bod should be supplied infomation to discharge their duty
remuneration:要不高不低，吸引人才又不浪費金錢。來源：
要disclose remuneration policy in the annual report.
relationship with shareholders:bod’s responsibility to dialogue with institutional shareholders.
annual general meeting to communicate with investors.
accountibility:bpd 要present balanced and understandable assessment of the pompany’s position and prospect.
maintain internal control system to safeguard shareholders’ wealth.
audit committee:deal with external auditor
keep independence and objectivity .
以上為公司治理那幾章裡面總結出來的要點。