EPISODE · Apr 24, 2026 · 22 MIN
注册会计师 综合二 公司治理06 高管限售与回购红线
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解股份转让限制与股票回购的完整规则——董监高三重限售、离职半年冻结期、回购六情形、减资10日注销vs合并6个月转让、10%限额信用卡、3年处理红线。【核心案例】 财务总监1月离职5月抛售=违规；减资回购10日未注销=欺骗债权人；董事会回购12%股票躺账4年=双雷；异议股东回购请求权vs离职限售冲突。
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