非洲的成长：在规则与灵活中找寻平衡

ACCA与KPMG曾对东南亚、英国、美国和加拿大共25个市场的公司治理要求进行研究分析并于2014年11月发布报告《在规则与灵活中找寻平衡》。本报告沿用之前报告中的研究方法，将非洲地区的15个市场作为新的研究对象。该地区内参差不齐的经济发展水平、人口增长速度以及城市化程度对公司和个人投资者既是挑战也是机遇。

报告中对公司治理要求的评价主要从内容完整性和清晰度、可执行性以及在现存机制（如公司法、上市规则和公司治理准则）中的流行程度几方面进行。

The report follows the research methodology of Balancing Rules and Flexibility: a study of corporate governance requirements across 25 markets (ACCA-KPMG, Nov 2014) which focused mainly on Southeast Asian markets and included the UK, US and Canada.

The new report now looks at 15 markets across Africa, with varying degrees of experience in economic growth, increasing population, and urbanization levels, all presenting challenges and opportunities for companies and investors.

Governance requirements were assessed based on their clarity and completeness of content, degree of enforceability and prevalence in existing instruments e.g. company laws, listing rules and codes of corporate governance.

手机扫描二维码，关注ACCA中国官方微信。在对话框输入“0097”，即可将报告直接下载到您的手机。