第0204讲　要点详解（三）_create.pdf

注册会计师-经济法注册会计师-经济法第第 0404 讲 讲 要点详解（三）要点详解（三）（六）股东诉讼 1.股东代表诉讼 （1）股东通过监事会或者监事提起诉讼。公司董事、高级管理人员执行公司职务时违反法律、行政法规或者公司章程的规定，给公司造成损失的，有限责任公司的股东、股份有限公司连续 180 日以上单独或者合计持有公司 1%以上1%以上股份的股东，可以书面请求监事会或者不设监事会的有限责任公司的监事向人民法院提起诉讼。VI Shareholder Suit 1.Shareholder Representative Suit （1）Shareholders file a suit through supervisor or board of supervisors When a director or senior manager violates laws,administrative regulations or the articles of association while conducting office affairs,causing losses to the company,the shareholder of a limited liability company or that of a joint stock company separately or aggregately holding 1%or more of the total shares for over 180 consecutive days may require the board of supervisors or the supervisor in a limited liability company without board of supervisors in writing to file a suit with the Peoples Court.（2）股东通过董事会或者董事提起诉讼。监事执行公司职务时违反法律、行政法规或者公司章程的 规定，给公司造成损失的，有限责任公司的股东、股份有限公司连续 180 日以上单独或者合计持有公司 1%以上股份的股东，可以书面请求董事会或者不设董事会的有限责任公司的执行董事向人民法院提起诉讼。（2）Shareholders file a suit through directors or board of directors When a supervisor violates laws,administrative regulations or the articles of association while conducting office affairs,causing losses to the company,the shareholder of a limited liability company or that of a joint stock company separately or aggregately holding 1%or more of the total shares for over 180 consecutive days may require in writing the board of directors or executive director in a limited liability company not setting a board of directors to file a suit with the Peoples Court.（3）股东直接提起诉讼。监事会、不设监事会的有限责任公司的监事，或者董事会、执行董事收到上述股东的书面请求后拒绝提起诉讼，或者自收到请求之日起 30 日内未提起诉讼，或者情况紧急、不立即提起诉讼将会使公司利益受到难以弥补的损害的，有限责任公司的股东、股份有限公司连续 180 日以上 单独或者合计持有公司 1%以上股份的股东，有权为了公司的利益以自己的名义直接向人民法院提起诉讼。（3）Shareholders file a suit directly Where the board o-f supervisors,a supervisorofa limited liabilitycompanynot settinga boardofsupervisors,theboard ofdirectorsortheexecutivedirectorrejects to file a lawsuit after receiving the written request from the said shareholder,or fails to do so within 30 days,or if in an emergency,the failure to file a lawsuit will cause unrecoverable damages to the interests of the company,the shareholder of a limited liability company or that of a joint stock company separately or aggregately holding 1%or more of the total shares for over 180 consecutive days is entitled to file a lawsuit with the PeoplesCourt in its own name.（4）股东对他人给公司造成损失行为提起诉讼的程序。公司董事、监事、高级管理人员以外的他人侵犯公司合法权益，给公司造成损失的，有限责任公司的股东、股份有限公司连续 180 日以上单独或者合计持有公司 1%以上股份的股东可以书面请求监事会或者监事、董事会或者董事向人民法院提起诉讼，或者直接向人民法院提起诉讼。（4）Procedures for shareholders to file a suit against others who cause losses to the company 第 1 页旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823注册会计师-经济法注册会计师-经济法 WhereWhere a person other than the directors,supervisors,senior managers infringes the legitimate rights of the company and renders losses thereto,the shareholder of a limited liability company,or the shareholder of a joint stock company separately or aggregately holding 1%or more of the total shares for over 180 consecutive days,may require the board of supervisors,supervisors,board of directors or directors in writing to file a suit with the Peoples Court.Also,the shareholder can file a lawsuit with the PeoplesCourt in its own name.2.股东直接诉讼 公司董事、高级管理人员违反法律、行政法规或者公司章程的规定，损害了股东利益的，股东可以依法向人民法院提起诉讼。2.Shareholders direct suit Where any director or senior manager damages the shareholders interests by violating any law,administrative regulation or the articles of association,the shareholders may file a lawsuit with the Peoples Court according to the law.（七）公司董事、监事、高级管理人员的资格和义务 VII The Qualifications and Obligations of Directors,Supervisors and Senior Managers 1.公司董事、监事和高级管理人员的资格 1.The Qualifications of Directors,Supervisors and Senior Managers 有下列情形之一的，不得担任公司的董事、监事、高级管理人员：Anyone who is under any of the following circumstances shall not take the position of a director,supervisor or senior manager of a company:（1）无民事行为能力人或者限制民事行为能力人。（1）He is a person without or with limited capacity of civil conduct.（2）因贪污、贿赂、侵占财产、挪用财产，被判处刑罚，执行期满未逾 5 年；或者因犯罪被剥夺政治权利，执行期满未逾 5 年。（2）He has been sentenced to any criminal penalty due to an offence of corruption,bribery,encroachment of property or misappropriation of property,and it has not been 5 years since the completion date of the execution of the penalty;or he has ever been deprived of his political rights due to any crime and it has not been 5 years since the completion date of the execution of the penalty.（3）担任破产清算的企业厂长（或公司董事），对该公 司、企业的破产负有个人责任的，自该企业破产清算完结之日起未逾 3 年。（3）He was a former director,factory director or manager of a company or enterprise which was bankrupt and liquidated,and he was personally liable for the bankruptcy of such company or enterprise.It has not been 3 years since the date of completion of the bankruptcy and liquidation of the company or enterprise.（4）担任因违法被吊销营业执照、责令关闭的公司的法定代表人，并负有个人责任的，自该公司被吊销营业执照之日起未逾 3 年。（4）He was the legal representative of a company or enterprise,and the business license thereof was revoked and it was ordered to close due to violation of the law.He is personally liable for the revocation,and it has not been 3 years since the date of the revocation of the business license thereof.（5）个人所负数额较大的债务到期未清偿。（5）He owes a relatively large amount of debt which is due but not paid off.2.公司董事、监事和高级管理人员行为禁止 第 2 页旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823注册会计师-经济法注册会计师-经济法 2.Prohibited behavior of directors,supervisors and senior managers （1）违反“公司章程”的规定或者未经“股东会、股东大会”同意，与本公司订立合同或者进行交易；违反该规定给公司造成损失的，应当承担赔偿责任。（1）Without the consent of the shareholders meeting or shareholders assembly,or by violating articles of association,the said person enters into any contract or conducts any transaction with the said company.Where the said person causes damages to the company by breaking the law,he shall bear the liability for the damages.（2）未经“股东会或者股东大会”同意，利用职务便利为自己或者他人谋取属于公司的商业机会，自营或者为他人经营与所任职公司同类的业务。（2）Without the consent of the shareholders meeting or shareholders assembly,the said person seeks to acquire business opportunities for his own sake or any other person by taking advantages of his position,or runs business of the same type as that of the said company by his own or for any other person.（VIII）有限责任公司设立的条件 VIII Establishment Conditions of Limited Liability Company 1.股东条件 Condition of shareholder 有限责任公司由 50 个以下股东出资设立。A limited liability company shall be established by not more than 50 shareholders.2.财产条件 有限责任公司的注册资本为在公司登记机关登记的全体股东认缴的出资额。法律、行政法规以及国务院决定对有限责任公司注册资本实缴、注册资本最低限额另有规定的，从其 规定。The registered capital of a limited liability company shall be the total amount of the capital contributions subscribed for by all the shareholders that have registered in the company registration authority.Where provisions as to the actually-paid capital contribution and the minimum amount of registered capital are otherwise prescribed by any law,administrative or decisions of the State Council,those shall take precedence.3.出资 股东可以用货币出资，也可以用实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资；但是，法律、行政法规规定不得作为出资的财产除外。对作为出资的非货币财产应当评估作价，核实财产，不得高估或者低估作价。法律、行政法规对评估作价有规定的，从其规定。公司登记管理条例规定：“股东不得以劳务、信用、自然人姓名、商誉、特许经营权或设定担保的财产等作价出资”。3.Contribution A shareholder may make contributions in currency,in kind or intellectual property right,land use right or other non-monetary properties that may be assessed on the basis of currency and may be transferred according to law,excluding the properties that shall not be treated as capital contributions according to any law or administrative regulation.The value of the non-monetary properties as contributions shall be assessed and verified,which shall not be over-valued or under-valued.If any law or administrative regulation prescribes the value assessment,such law or administrative regulation shall prevail.It is stipulated in Company Registration Administration Provisions that shareholders shall 第 3 页旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823注册会计师-经济法注册会计师-经济法not use labor service,credit,name of a natural person,goodwill,franchise or guaranteed property as capital contribution.4.不按照规定出资的责任 股东未履行或者未全面履行出资义务，公司或者其他股东可以请求其向公司依法全面履行出资义务。公司债权人也可以请求未履行或者未全面履行出资义务的股东在未出资本息范围内对公司债务不能清偿的部分承担补充赔偿责任。未履行或者未全面履行出资义务的股东已经承担上述责任后，其他债权人再提出相同请求的，人民法院不再予以支持。Liabilities of Failing to Contribute According to Provisions Where a shareholder fails to perform or fails to fully fulfill the investment obligation,the company or other shareholders may request the company to fully fulfill the investment obligation.Creditors can also request the shareholder who fails to perform or fails to fully fulfill the investment obligation to assume supplementary compensation liability for the portion of the debts uncleared off.Where a shareholder who fails to perform or fails to fully fulfill the investment obligation has assumed the responsibility,and if other creditors make the same claim,the Peoples Court shall not support the their arguments.股东在公司设立时未履行或者未全面履行出资义务，发起人与被告股东承担连带责任，但是，公司的发起人承担责任后，可以向被告股东追偿。Where the shareholders fail to perform or fully perform investment obligations when the company has been established，companys promoters and the defendant shareholders should bear several and joint liability；however,companys promoter could recourse against defendant shareholders after bearing the liabilities.（IX）有限责任公司的股东会 1.股东会会议 股东会会议分为定期会议和临时会议。定期会议应当按照公司章程的规定按时召开。代表 1/10 以上表决权的股东，1/3 以上的董事，监事会或者不设监事会的公司的监事提议召开临时会议的，应当召开临时会议。IX Shareholder Meeting of Limited Liability Company 1.Shareholders Meeting The sessions of shareholders meeting shall be classified into regular meetings and temporary meetings.The regular meetings shall be timely held in pursuance with the articles of association.Where a temporary meeting is proposed by the shareholders representing 1/10 of the voting rights or more,directors representing 1/3 of the voting rights or more,the board of supervisors,or the supervisor of the company with no board of supervisors,the said temporary meeting shall be held.2.股东会的召集 首次股东会会议由出资最多的股东召集和主持，依法行使职权。以后的股东会会议，公司设立董事会的，由董事会召集，董事长主持；董事长不能履行职务或者不履行职务的，由副董事长主持；副董事长不能履行职务或者不履行职务的，由半数以上董事共同推举一名董事主持。2.Convening shareholders meeting The first session of shareholders meeting shall be convened and presided over by the shareholder who has made the largest percentage of contributions and shall exercise its authorities.As for 第 4 页旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823注册会计师-经济法注册会计师-经济法the following sessions,where a limited liability company has set up a board of directors,the shareholders meeting shall be convened by the board of directors and presided over by the chairman of the board of directors.If the chairman is unable or does not perform his duties,the said meetings shall be presided over by the deputy chairman of the board of directors.If the deputy chairman of the board of directors is unable or does not perform his duties,the sessions shall be presided over by a director jointly recommended by half or more of the directors.有限责任公司不设董事会的，股东会会议由执行董事召集和主持。董事会或者执行董事不能履行或者不履行召集股东会会议职责的，由监事会或者不设监事会的公司的监事召集和主持；监事会或者监事不召集和主持的，代表 1/10 以上表决权的股东可以自行召集和主持。Where a limited liability company has not set up the board of directors,the shareholders meeting shall be convened and presided over by the executive director.If the board of directors or the executive director is unable or does not perform the duties of convening the session of shareholders meeting,the board of supervisors or the supervisor of the company with no board of supervisors may convene and preside over such session.If the board of supervisors or supervisor does not convene or preside over such sessions,the shareholder representing 1/10 or more of the voting rights may convene and preside over such sessions on his own initiative.3.表决方法 股东会会议由股东按照出资比例行使表决权；但是，公司章程另有规定的除外。股东会的议事方式和表决程序，除公司法有规定的外，由公司章程规定。股东会会议作出修改公司章程、增加或者减少注册资本的决议，以及公司合并、分立、解散或者变更公司形式的决议，必须经代表 2/3 以上表决权的股东通过。3.Voting method The shareholders shall exercise their voting rights at the sessions of shareholders meeting on the basis of their respective percentage of the capital contributions,unless it is otherwise stipulated by the articles of association.The discussion methods and voting procedures of the shareholders meeting shall be prescribed in the articles of association,unless it is otherwise provided for by Company Law.A resolution made at a shareholders meeting on amending the articles of association,increasing or reducing the registered capital,merger,split-up,dissolution or change of the company form shall be adopted by the shareholders representing 2/3 or more of the voting rights.第 5 页旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823