Course Description

此模块将于2025年12月1日上线。

模块内容 

1.投资政策与策略  

i. 投资政策声明(IPS)的重要性 

  • 明确慈善机构投资策略的目标与限制。 
  • 设定回报预期与风险承受度。 

ii.治理与监督 

  • 理事会与管理层在投资决策中的职责划分。 
  • 设立投资委员会并选聘外部基金经理。 
  • 缓解利益冲突并在投资决策中遵循公平交易原则。 
  • 投资收益返还程序与终止条款。 

iii.非营利组织的投资策略 

  • 资本保值策略与增长策略的权衡。 
  • 时间跨度考量:短期流动性与长期捐赠基金。 

2.资产管理及多元化  

i. 投资工具类型 

  • 固定收益类(债券、国库券)。 
  • 股票类(个股、ETF)。 
  • 另类投资(房地产、私募股权、影响力投资)。 

ii.资产配置与多元化 

  • 战略性资产配置与战术性资产配置。 
  • 慈善机构的风险调整回报考量。 

iii.捐赠基金和储备金管理 

  • 区分限定用途基金和非限定用途基金。 
  • 制定可持续的资金提取政策。 

3.风险管理与对冲  

i. 投资风险及其对慈善机构的影响 

  • 市场风险、信用风险、流动性风险、通胀风险。 
  • 通过资产类别选择管理波动性。 

ii.降低风险的对冲策略 

  • 谨慎使用衍生品(期权、期货)。 
  • 对冲全球投资的货币风险。 

    iii.风险监控与报告 

  • 建立投资监督的关键绩效指标(KPI)。 
  • 定期审查和资产再平衡策略。 

4.责任投资与报告  

i. ESG(环境、社会、公司治理)投资原则 

  • 使投资和创收活动与慈善机构的宗旨及道德考量保持一致。  
  • 避免因不道德投资带来的声誉风险。 

ii.实施可持续投资政策 

  • 筛选并整合ESG因素至投资组合。 
  • 影响力投资与宗旨导向型投资。 

iii.向利益相关方透明报告 

  • 披露投资决策和绩效。 
  • 遵守《慈善机构与公益机构治理守则》的报告要求。 
Instructor Image

Ee Chuan Yoong

FCA (Singapore), CISA, CISM, CIA, CFE, ISCA (FFP), ASEAN CPA

Current Board Treasurer on three non-profits spanning a co-operative society, a healthcare association and a professional membership association. Former Chairperson and member of the Audit Committee for SAFRA (the Singapore Armed Forces Reservist Association).Ee Chuan has spent 29 years driving fraud risk management and awareness, internal audit and IT Security, Governance and Cybersecurity with deep exposure to non-profit board roles spanning Audit Committee Chairman, Treasurer and Board Member.Former Head of Internal Audit driving internal audits covering operational, compliance and IT domains in the public sector. Leading data analytics and forensic investigations whilst supporting CET training in procurement audits, fraud risk management and internal controls.He is a Fellow Chartered Accountant (Singapore), Certified Information Systems Auditor, Certified Information Security Manager, Certified Internal Auditor, Certified Fraud Examiner, ISCA Financial Forensic Professional and ASEAN CPA.

3 CPE Hours

Lesson

2

Quizzes

1

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