上市公司应认真履行决策程序——从中银绒业变更资金使用方案“先斩后奏”想到的

发布时间：2018-11-03 06:56

【摘要】：公司决策程序的履行是保证公司决策可行的重要依据和条件。个别企业没有履行决策程序,或者虽然履行了决策程序但仅仅是形式,这无异于自欺欺人,无益于决策的正确制定,更谈不上正确有效地实施。本案例描述了宁夏中银绒业股份有限公司在未经股东大会批准的情况下,擅自变更募投项目的用途,将原定租房作为办公场所变为买房,提前支付巨额款项,并且未在其随后募投项目的实施公告中披露变更内容。这种行为不仅违背了公司治理基本规则,而且违反了我国关于上市公司信息披露的相关法律法规。本案例以此为切入点,通过对宁夏中银绒业股份有限公司的深入分析,审视我国上市公司的公司治理以及信息披露情况。
[Abstract]:The implementation of corporate decision-making procedure is an important basis and condition to ensure the feasibility of company decision-making. Individual enterprises have not fulfilled the decision-making procedure, or have fulfilled the decision procedure but only form, this is tantamount to deceiving others, is not beneficial to the correct decision making, not to mention the correct and effective implementation. This case describes the case of Ningxia Zhongyin pile Industry Co., Ltd., without the approval of the shareholders' general meeting, to change the purpose of the project without the approval of the shareholders' meeting, to change the original rental as an office space to buy a house, and to pay a large sum of money in advance. And did not disclose the change in its subsequent project implementation notice. This behavior not only violates the basic rules of corporate governance, but also violates the relevant laws and regulations on information disclosure of listed companies. This case takes this as the starting point, through the in-depth analysis of Ningxia Bank of China Velvet Industry Co., Ltd., examines the corporate governance and information disclosure of listed companies in China.
【作者单位】：武汉大学;北京工商大学商学院;东北财经大学博士后流动站;
【基金】：北京市教委“科研基地-科技创新平台-会计与投资者保护研究基地”项目(PXM_014213_000031) 北京市教委社科计划重点项目(SZ201210011007) 国家社科基金青年项目(11CGL025)的阶段性成果
【分类号】：F832.51;F233

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