商法學(xué)英文課件：Lecture 6 Corporate structure-supervisors and auditors

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