EPISODE · Apr 23, 2026 · 23 MIN
注册会计师 综合二 公司治理05 股份公司组织机构表决红线
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 死磕股份有限公司组织机构的核心考点——股东会紧急召集、普通vs特别决议门槛、董事会"全体过半数"陷阱、监事会人员排斥、审计委员会替代机制。 【核心案例】 暴雨致高管缺席+会议纪要未核对=IPO失败；13名董事7人出席4票赞成=决议无效；总经理兼任监事会主席=上市一票否决。
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This episode was published on April 23, 2026.
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