注册会计师 综合二 公司治理小结 公司治理里的雷 episode artwork

EPISODE · May 2, 2026 · 21 MIN

注册会计师 综合二 公司治理小结 公司治理里的雷

from 26飞凡CPA:综合二|商业决策、价值评估与合规实

【本期主题】 系统复盘公司治理全章核心雷区——利益冲突两大类型、组织机构表决红线、上市公司独董与审计委员会、30%生死线、证券欺诈法律责任、党组织作用、三步入案例法。【核心案例】 经理人3倍溢价收购亲哥哥面粉厂=利益输送;13名董事7人出席4票赞成=无效;退休1年财务副经理女婿任独董=违规;200万关联担保董事会决议=无效;财务总监预增前3天买入=内幕交易;累积投票制30%强制触发。

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注册会计师 综合二 公司治理小结 公司治理里的雷

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