EPISODE · Apr 21, 2026 · 26 MIN
注册会计师 综合二 公司治理02 股东查账分红与决议效力
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解股东核心权利与决议效力的完整知识脉络——表决权（死亡禁区与回避机制）、知情权（有限责任公司vs股份有限公司的门槛差异）、股利分配请求权（会计确认时点），深度解析决议效力"生死线"与轻微瑕疵的司法边界。【核心案例】 为什么持股100天的股东带着律师查账会被保安赶出且法院支持？董事会3月提出分红方案财务总监能否在账面上确认负债？子公司买入母公司股票后在股东大会上举手投票为何被禁止？通知晚发两天但股东全程参会并投反对票，事后能否以程序瑕疵起诉撤销决议？
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注册会计师 综合二 公司治理02 股东查账分红与决议效力
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