EPISODE · May 30, 2026 · 9 MIN
注册会计师 综合二 总体战略06 并购表决门槛与捷径
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解并购与公司合并的完整法律脉络——2/3特别多数决门槛（有限责任公司vs股份有限公司表决基数差异）、90%绝对控股捷径（异议股东回购请求权）、10%净资产微操特权（章程除外条款）、董事会守门把关，深度解析效率与公平之间的三角平衡。【核心案例】 为什么公司合并必须2/3以上赞成而非51%简单多数？90%持股合并为何可免除股东会决议？10%净资产以内并购为何无需股东大会？章程"另有规定除外"如何封死小额并购捷径？连续10次9.9%切香肠式并购如何规避监管？
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注册会计师 综合二 总体战略06 并购表决门槛与捷径
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