內控與風險管理指引（香港）

FOREWORD
Since the formation of the Corporate Governance Committee in 1995, the Hong Kong Institute of Certified
Public Accountants is proud to have been playing a leading role in promoting greater awareness and
higher standards of corporate governance in Hong Kong. The Institute believes that good corporate
governance is fundamental to attracting investment, stimulating economic growth and reducing the cost
of capital. It is also vital to Hong Kong’s role as one of the world’s major financial centres and the premier
international capital market for Mainland China and the region.
We are supportive, therefore, of the Stock Exchange of Hong Kong Limited’s recent amendments to the
Listing Rules to introduce the Code on Corporate Governance Practices (“the Code”) and the requirements
in relation to the Corporate Governance Report. These changes will raise the bar for listed companies in
Hong Kong in terms of their corporate governance practices and disclosures
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