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【With the same column:【专题讨论·上市公司董事会的治理与责任】 Found 2 articles】 /Page Order by: Asce Desc

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| D912.29;D913.99

Facing the Challenge: Improving the Supervisory Function of Audit Committees in Listed Companies

With the revision of the Company Law and its supporting rules, listed companies will now have audit committees fully take over the responsibilities of the supervisory board, becoming the s...

First published at: Feb 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.01.010

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 01, pp. 141 - 152

| D922.291.91

The Doctrinal Evolution and Institutional Response to Directors’ Liability to Third Parties

The newly revised Company Law breaks through the traditional paradigm of vicarious liability by establishing directors’ direct liability for damages to third parties. This marks a structu...

First published at: Feb 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.01.009

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 01, pp. 126 - 140

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