管理指导和控制公司的规则、实践和流程系统。平衡利益相关者的利益，包括股东、管理层、客户、供应商、金融家、政府和社区。概述实现组织目标的战略，从行动计划和“内部控制”到绩效衡量和公司披露。 Administering the system of rules, practices, and processes through which a company is directed and controlled. Balance stakeholder interests including shareholders, management, customers, suppliers, financiers, government, and the community. Outline a strategy for achieving organizational goals, from action plans and�internal controls�to performance measurement and corporate�disclosure.