商法學英文課件：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、侵占財產(chǎn)、挪用財產(chǎn)或者破壞社會主義市場經(jīng)濟秩序，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)負有個人責任的，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;

擔任因違法被吊銷營業(yè)執(zhí)照、責令關閉的公司、企業(yè)的法定代表人，并負有個人責任的，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.

個人所負數(shù)額較大的債務到期未清償。

(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)模較小的有限責任公司，可以設立一至二名監(jiān)事，不設立監(jiān)事會。5.Tenureofsupervisor3years/term,andcantakeconsecutiveterms.6.Thepowersandrightsofsupervisoryboard

6.1financialsupervisoryright

checkingthefinancialaffairsofthecompany;檢查公司財務

6.2Businesssupervisoryrightsupervisingtheduty-relatedactsofthedirectorsandseniormanagers,andbringingforwardproposalsontheremovalofanydirectororseniormanagerwhoviolatesanylaw,administrativeregulation,thearticlesofassociationoranyresolutionoftheshareholders'meeting;

對董事、高級管理人員執(zhí)行公司職務的行為進行監(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時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，可以進行調(diào)查；必要時，可以聘請會計師事務所等協(xié)助其工作，費用由公司承擔。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務有限公司借款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務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。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，進行董事的選舉。但由于選舉的獨立董事不含會計專業(yè)人員，另一董事屬于參照國家公務員管理的范圍，并且選舉未實行累計投票制，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）.8.4powersofauditorsEveryauditorhasarightofaccessatalltimestothebooks,accountsofthecompanyandisentitledtorequireinformationandexplanationsfromofficersofthecompanyasnecessaryfortheperformanceofhisduties.Iftheauditorsfailtoobtainalltheinformationandexplanationswhich,tothebestoftheirknowledgeandbelief,arenecessaryforthepurposeoftheiraudit,theymuststatethatfactintheirreport.Theauditorsareentitledtoattendanygene