EPISODE · Apr 21, 2026 · 25 MIN
注册会计师 综合二 公司治理03 有限责任公司三会治理与审计风险
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解有限责任公司三会治理的完整知识脉络——股东会（定期/临时会议的触发机制与表决门槛）、董事会（全体董事过半数的刚性防线）、监事会（身份互斥与职工代表比例），深度解析公司治理程序瑕疵如何传导至审计层面的重大错报风险。 【核心案例】 为什么13名董事出席7人、4票赞成3票反对的重大资产转让决议会被判定不成立？代表1/10表决权的股东能否直接群发邮件召开临时股东会？500人公司取消监事会设审计委员会，但副总经理兼任审计委员会成员触犯了哪些致命漏洞？减资无书面一致同意文件为何是内控溃败的信号？ 【关键词】 临时股东会、1/10表决权、2/3特别决议、全体董事过半数、书面一致同意、职工代表300人门槛、监事会职工代表1/3、身份互斥、审计委员会、控制环境失效、管理层凌驾、重大错报风险
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注册会计师 综合二 公司治理03 有限责任公司三会治理与审计风险
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