EPISODE · Apr 25, 2026 · 14 MIN
注册会计师 综合二 公司治理07 上市公司治理红线
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 死磕上市公司组织机构的特别规定——30%/50%股东会红线、审计委员会守门员、关联董事表决排除、独立董事六不得十二个月冷却期、高管买卖静默期。【核心案例】 总经理深夜解雇财务总监换亲信；退休11个月财务副经理的女婿任独董=违规；财务总监预增公告前3天买入=内幕交易（亏钱也算）；200万关联担保董事会决议=无效。
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注册会计师 综合二 公司治理07 上市公司治理红线
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