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III.CorporateStructure:SupervisoryboardandAuditors1.Introduction2.Qualificationofsupervisorymembera.shareholdersb.employees(notlessthan1/3)3.TherestrictionsonthequalificationAnyonewhoisunderanyofthefollowingcircumstancesshallnottakethepostofasupervisorofacompany:
(1)Beingwithoutorwithlimitedcapacityofcivilconduct;
無民事行為能力或者限制民事行為能力;
(2)Hehasbeensentencedtoanycriminalpenaltyduetoanoffenceofcorruption,bribery,encroachmentofproperty,misappropriationofpropertyordisruptingtheeconomicorderofthesocialistmarketeconomyand5yearshavenotpassedsincethecompletiondateoftheexecutionofthepenalty;orhehaseverbeendeprivedofhispoliticalrightsduetoanycrimeand3yearshavenotpassedsincethecompletiondateoftheexecutionofthepenalty;
因貪污、賄賂、侵占財(cái)產(chǎn)、挪用財(cái)產(chǎn)或者破壞社會主義市場經(jīng)濟(jì)秩序,被判處刑罰,執(zhí)行期滿未逾五年,或者因犯罪被剝奪政治權(quán)利,執(zhí)行期滿未逾五年;
(3)Wherehewasaformerdirector,factorydirectorormanagerofacompanyorenterprisewhichwasbankruptandliquidated,andwaspersonallyliableforthebankruptcyofsuchcompanyorenterprise,threeyearshavenotpassedsincethedateofcompletionofthebankruptcyandliquidationofthecompanyorenterprise;
擔(dān)任破產(chǎn)清算的公司、企業(yè)的董事或者廠長、經(jīng)理,對該公司、企業(yè)的破產(chǎn)負(fù)有個(gè)人責(zé)任的,自該公司、企業(yè)破產(chǎn)清算完結(jié)之日起未逾三年;
(4)Wherehewasthelegalrepresentativeofacompanyorenterprise,andthebusinesslicenseofthiscompanyorenterprisewasrevokedandthiscompanyorenterprisewasorderedtocloseduetoviolationofthelaw,andheispersonallyliablefortherevocation,threeyearshavenotpassedsincethedateoftherevocationofthebusinesslicense;
擔(dān)任因違法被吊銷營業(yè)執(zhí)照、責(zé)令關(guān)閉的公司、企業(yè)的法定代表人,并負(fù)有個(gè)人責(zé)任的,自該公司、企業(yè)被吊銷營業(yè)執(zhí)照之日起未逾三年;
(5)Hehasarelativelylargeamountofdebtwhichisduebutuncleared.
個(gè)人所負(fù)數(shù)額較大的債務(wù)到期未清償。
(6)董事、高級管理人員不得兼任監(jiān)事。
4.Formationofsupervisoryboard
股東大會選舉監(jiān)事,監(jiān)事會成員一般不得少于三名,規(guī)模較小的有限責(zé)任公司,可以設(shè)立一至二名監(jiān)事,不設(shè)立監(jiān)事會。5.Tenureofsupervisor3years/term,andcantakeconsecutiveterms.6.Thepowersandrightsofsupervisoryboard
6.1financialsupervisoryright
checkingthefinancialaffairsofthecompany;檢查公司財(cái)務(wù)
6.2Businesssupervisoryrightsupervisingtheduty-relatedactsofthedirectorsandseniormanagers,andbringingforwardproposalsontheremovalofanydirectororseniormanagerwhoviolatesanylaw,administrativeregulation,thearticlesofassociationoranyresolutionoftheshareholders'meeting;
對董事、高級管理人員執(zhí)行公司職務(wù)的行為進(jìn)行監(jiān)督,對違反法律、行政法規(guī)、公司章程或者股東會決議的董事、高級管理人員提出罷免的建議;
demandinganydirectororseniormanagertomakecorrectionsifhisacthasinjuredtheinterestsofthecompany;6.3Righttosuerepresentingthecorporation
initiatingactionsagainstdirectorsorseniormanagers
對董事、高級管理人員提起訴訟
6.4righttocalltemperoraryshareholdermeeting
proposingtoconveningtemporaryshareholders'meetings,andconveningandpresidingovershareholders‘meetingswhentheboardofdirectorsdoesnotexercisethefunctionsofconveningandpresidingovertheshareholders’meetingsasprescribedinthisLaw;
提議召開臨時(shí)股東會會議,在董事會不履行本法規(guī)定的召集和主持股東會會議職責(zé)時(shí)召集和主持股東會會議;6.5proposingright
bringingforwardproposalsatshareholders'meetings;6.6others
otherdutiesasprescribedbythearticlesofassociation;thesupervisorsmayattendthemeetingsoftheboardofdirectorsasnon-votingdelegates,andmayraisequestionsorsuggestionsonthematterstobedecidedbytheboardofdirectors.
監(jiān)事可以列席董事會會議,并對董事會決議事項(xiàng)提出質(zhì)詢或者建議。發(fā)現(xiàn)公司經(jīng)營情況異常,可以進(jìn)行調(diào)查;必要時(shí),可以聘請會計(jì)師事務(wù)所等協(xié)助其工作,費(fèi)用由公司承擔(dān)。ST凱地絲綢公司96年在深交所上市,96年、97年效益很好,98年效益滑坡,連續(xù)兩年虧損。其虧損原因主要在于公司以投資名義向自己的股東中國工商財(cái)務(wù)有限公司借款1200萬元,借款最終無法追回。1999年,該公司監(jiān)事會向股東大會提出議案,要求罷免中國工商財(cái)務(wù)有限公司法人代表馬仁德在ST凱地絲綢的董事兼副總經(jīng)理職務(wù)。新都酒店也為在深圳交易所掛牌交易的上市公司,在其2003年6月召開的2002年度股東大會上,進(jìn)行董事的選舉。但由于選舉的獨(dú)立董事不含會計(jì)專業(yè)人員,另一董事屬于參照國家公務(wù)員管理的范圍,并且選舉未實(shí)行累計(jì)投票制,均違反我國法律法規(guī),法院判決該次大會董事會選舉決議無效,要求監(jiān)事會根據(jù)職權(quán),盡快提議召開臨時(shí)股東大會,依法選舉公司第四屆董事。7.Themeetingofboardofsupervisora.annualmeetingorregularmeetingb.temporarymeetingThediscussionmethodsandvotingproceduresoftheboardofsupervisorsshallbeprescribedinthearticlesofassociation,unlessitisotherwisestimulatedinthisLaw.
Theresolutionoftheboardofsupervisorsshallbeadoptedbyhalformoreofthesupervisors.8.Auditors(inUK)InUK,auditorsprimarilycheckoutthefinancialpositionofthecorporationfortheshareholders.Itisdifferentfromcorporations’ownaccountants,theaccountantsmaketheinternalcheck,whiletheauditorsareoutsiders.8.1theappointmentofauditorsThefirstauditorsofacorporationmaybeappointedbythedirectorsatanytimebeforethefirstgeneralmeetingandtheyholdofficeuntiltheconclusionofthatmeeting.Subsequentauditorswillbeappointedatthecompany’sgeneralmeeting,theyareappointedtoholdofficefromtheconclusionofthatmeetinguntiltheconclusionofthenextgeneralmeeting.8.2disqualificationsforappointmentasauditorApersonwillnotbequalifiedasanauditorifheis:(1)anofficerorservantofthecompany;‘office’includesadirector,manager,orsecretary;(2)apersonwhoisapartneroremployeeofanofficerorservantofthecompany;(3)apersondisqualifiedunderanyoneoftheabovegroundsinrelationtothecompany’ssubsidiary,itsholdingcompany,orasubsidiaryofitsholdingcompany.8.3dutiesofauditorsAuditorsshallcarryoutinvestigationstodecidewhether:(1)properbooksofaccountshavebeenkeptbythecompanyandproperreturnsadequatefortheiraudithavebeenreceivedfrombranchesnotvisitedbythem;and(2)thecompany’sbalancesheetandprofitandlossaccount(unlessframedasaconsolidatedprofitandlossaccount)areinagreementwiththebooksofaccountandreturns.Theauditorsmustacthonestlyandwithreasonablecareandskill.Theywillnotbeconsiderednegligentiftheyrelyoninformationfromthemanagerorotherresponsibleofficialofthecompanyunlesstheyhavereasontosuspectthattheinformationisinaccurate.ReKingstonCottonMilCoTheauditorsacceptedthecertificateofthemanager,apersonofacknowledgedcompetenceandhighreputation,astothevalueofstock-in-trade.Thevaluegivenwasgrosslyexaggeratedanddividendswere,asaconsequence,paidoutofcapitaltheauditorsdidnotcomparetheamountofstockatthebeginningoftheyearwiththesalesandpurchasesduringtheyear:thiswouldhaverevealedsomediscrepancy.Itwasheldthattheauditorswerenotliable.Theywereentitledtorelyonthemanager’scertificateintheabsenceofanythingtoexcitesuspicion.Buttoday,thestandardsofcareandskillaremoreexacting.InReThomasGerrard&sonsLtd,theauditorsdiscoveredinvoiceswithaltereddates.Theyacceptedtheexplanationofthemanagingdirectorwhomtheybelievedtobeofthehighestintegrity.Themanagingdirectorwas,infact,causingthepricepayableonthepurchaseofstockbeforetheendofthefinancialyeartobeincludedintheoutgoingsforthenextyear.Itwasheldthattheauditorsshouldhaveexaminedthesupplier’sstatementsand,wherenecessary,havecommunicatedwiththesupplier;theyhadfailedintheirdutyandwereliablefortheamountofdividend.Inadditiontotheauditors’dutytoprepareareportinrespectofthefinancialyearwhichconstitutestheirappointment,otherobligationsmayarise.Forexample,iftheauditorsdiscoverthatasenioremployeehasbeendefraudingthecompany,theyneedtoreportwhathasbeendiscoveredatone.Theremayalsobecircumstanceswhereauditorsshouldreporttheirdiscoveriesdirectlytotheregulatorybodieswithouttheknowledgeorconsentofthedirectors.Suchreportingisdescribedas‘blowingthewhistle’(吹哨義務(wù)).8.4powersofauditorsEveryauditorhasarightofaccessatalltimestothebooks,accountsofthecompanyandisentitledtorequireinformationandexplanationsfromofficersofthecompanyasnecessaryfortheperformanceofhisduties.Iftheauditorsfailtoobtainalltheinformationandexplanationswhich,tothebestoftheirknowledgeandbelief,arenecessaryforthepurposeoftheiraudit,theymuststatethatfactintheirreport.Theauditorsareentitledtoattendanygene
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