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超全面的企业人力资源管理体系搭建!从招聘、用工到离职
梧桐树下V· 2025-06-06 04:00
Core Viewpoint - The article emphasizes the increasing importance of labor rights protection in China, highlighting recent adjustments in labor laws and regulations since 2025, which necessitate higher compliance standards in human resource management for companies [1]. Recruitment and Onboarding Stage - Recruitment advertisements must avoid discriminatory language related to gender or marital status [1]. - Background checks require employee consent and should focus solely on job-related information; failure to verify if a candidate has resolved their previous employment can lead to joint liability [1][2]. - Issuing written offers without proper consideration may result in "contractual negligence" claims [2]. In-Job Management Stage - The maximum probation period is six months, with probationary wages not less than 80% of the regular salary and local minimum wage [2]. - Leave policies must be clearly defined, and annual leave cannot be forcibly forfeited [2]. - Salary calculations for overtime must adhere to specific rules: double pay for weekend work and triple pay for public holidays; performance metrics should be quantifiable, and employees must sign off on assessment results [2]. - Special provisions exist for female employees during pregnancy, maternity, and breastfeeding periods regarding disciplinary actions [2]. Termination and Transition Stage - During termination negotiations, both parties should agree on compensation; evidence must be retained for dismissals due to misconduct, while non-misconduct terminations require prior notice and compensation [2]. - Exit documents must clearly state contract duration, and employee files and social security must be transferred within 15 days [2]. - For employees under non-compete agreements, companies must provide monthly compensation, and penalties for breach must be reasonable [2]. Additional Insights - The article suggests that the discussed points are just the tip of the iceberg regarding human resource compliance, with more detailed insights available in a course that covers compliance from recruitment to termination [3]. - The course includes five sessions totaling 1 hour and 56 minutes, covering legal compliance, recruitment channels, candidate selection, contract signing, and management of probation periods [4][5].
国科微收购中芯宁波,交易对方承诺:标的公司盈利前不减持股份
梧桐树下V· 2025-06-06 04:00
文/梧桐晓编 6月6日,湖南国科微电子(300672)发布公司发行股份及支付现金购买资产并募集配套资金暨关联交易预案。国科微拟通过发行股份及支付现金的方式向宁波 甬芯等11名交易对方购买其合计持有的中芯集成电路(宁波)有限公司(以下简称中芯宁波)94.366%股权,并拟向不超过35名符合条件的特定对象发行股票 募集配套资金。因标的公司中芯宁波至今未盈利,11名交易对方承诺:在中芯宁波盈利前不减持所持国科微股份。交易对方入股中芯宁波120个月后中芯宁波 仍未盈利的,可以减持50%的股份,剩余股份待中芯宁波盈利后才能减持!并且减持价格不低于本次发行价格。这个交易对方的"标的公司盈利前不减持股 份、减持价格不低于发行价"的承诺安排是本次并购交易的一大亮点! 二、标的公司2024年亏损8.13亿元,已与某头部移动通讯终端企业指定主体签署长期供应框架协议 标的公司中芯宁波成立于2016年10月,目前注册资本47.3304亿余元。中芯宁波是国内领先的特种工艺半导体晶圆代工及定制化芯片代工企业,主要从事射频前 端、MEMS和高压模拟器件等领域的晶圆代工及封装测试业务,也为客户在上述领域提供定制化芯片方案。 2023年、20 ...
6.6亿买上市公司控股权!58同城姚劲波跨界入主一家A股药企!
梧桐树下V· 2025-06-05 20:05
Core Viewpoint - The control of Yiming Pharmaceutical is set to change hands from Gao Fan to Beijing Fuhai, with a significant share transfer agreement signed for 23% of the company's shares at a price of 15.10 yuan per share, totaling approximately 662 million yuan [1]. Group 1: Company Overview - Yiming Pharmaceutical, established in December 2007 and listed in December 2016, primarily engages in the production and sale of pharmaceuticals, with a focus on diabetes and cardiovascular drugs [2]. - The company's main product, Miglitol tablets, accounts for over 70% of its revenue, highlighting its significance in the company's portfolio [4]. Group 2: Financial Performance - In 2022, 2023, and 2024, Yiming Pharmaceutical reported revenues of approximately 856.73 million yuan, 667.04 million yuan, and 651.88 million yuan, respectively, indicating a decline in revenue [4]. - The net profit attributable to shareholders for 2024 was approximately 45.93 million yuan, a significant increase of 198.5% compared to 2023 [4]. - The company achieved a net profit of approximately 10.24 million yuan in Q1 2025, marking a substantial increase of 475.03% year-on-year [6]. Group 3: Share Transfer Agreement - The share transfer agreement includes commitments from Gao Fan to ensure that Yiming Pharmaceutical achieves a minimum net profit of 30 million yuan and revenue of at least 600 million yuan annually for the next three years [9]. - Following the share transfer, management changes will occur, with new board members nominated by Beijing Fuhai, indicating a shift in corporate governance [11][12]. Group 4: Market Reaction - Following the announcement of the share transfer, Yiming Pharmaceutical's stock price surged to a closing price of 13.40 yuan per share, resulting in a total market capitalization of approximately 2.555 billion yuan [6].
适合大多数企业参考的出海攻略(332页)
梧桐树下V· 2025-06-05 20:05
Core Viewpoint - By 2025, going overseas has become a "must-answer question" for most domestic companies, as overseas markets are significantly larger than domestic ones. However, the risks and difficulties associated with going abroad are greater than many anticipate, necessitating a comprehensive guide to enhance the success rate of overseas ventures [1]. Group 1: Overview of the Guide - The "China Enterprises Going Abroad Guide" consists of 332 pages and 155,000 words, covering nine chapters that address practical aspects of overseas expansion, including overseas layout, regulatory requirements, equity structure, approval processes, transaction documents, compliance risks, tax considerations, and regional country analyses [3][14]. Group 2: Key Legal and Compliance Considerations - Chapter 3 details the approval processes for overseas investment, including obtaining necessary certificates from relevant departments and completing foreign exchange registration [15][17]. - Chapter 5 focuses on transaction structure arrangements and key clauses in investment agreements, such as investment transaction terms and representations and warranties [21][24]. - Chapter 7 emphasizes the importance of compliance management, outlining a six-step approach to establish a compliance management framework [26][29]. Group 3: Tax Considerations and Financial Management - The guide discusses tax considerations related to equity structure and operational models, highlighting the importance of effective tax planning and cross-border tax coordination [6][28]. - It also addresses the management of foreign debt registration and the implications of borrowing from foreign entities, including the recent shift to an approval registration system [19]. Group 4: Popular Overseas Destinations - Chapter 9 provides insights into popular overseas destinations, detailing the economic conditions, import and export structures, and foreign investment policies of five key countries, including the UAE, which is highlighted for its strategic location and favorable investment environment [31][34].
IPO经销模式核查最新审核动态
梧桐树下V· 2025-06-05 20:05
1.核查样本选取方面 根据《监管规则适用指引——发行类第 5 号》, 针对经销模式核查 ,中介机构应制定核查计划,详细记录 核查计划制定的过程、样本选取标准和选取过程, 严禁人为随意调整样本选取 ,核查的样本量应能为得出 核查结论提供合理基础。 现场督导发现 ,部分保荐机构制定经销模式核查计划和选取核查样本时,存在未 详细记录核查样本选取标准和过程、未充分说明样本选取有效性等问题。 案例 1: 该发行人各期经销收入占主营业务收入的比例约为70%,经销商数量较多且下游终端客户较为分 散。现场督导发现,保荐机构在执行函证、经销商走访、经销商库存盘点和终端客户核查等程序时均采用 了抽样核查方式, 但未在工作底稿中记录相关核查样本的选取标准和过程,仅在备忘录载明穿透核查下游 客户时"优先选择销售金额大且能够保证配合访谈、提供相关销售单据的客户"等内容 ,未充分说明核查样 本选取的合理性、有效性。此外,保荐机构还提前向发行人发送经销模式核查方案并请其阅提意见,该核 查方案包含各项核查程序中需要关注的异常情况及对异常样本的处理方式等内容。 2.走访和库存监盘程序方面 文/梧桐兄弟 近日,上交所发布最新一期《发行上市审核动 ...
最高检抗诉!6名董事损害公司利益责任纠纷再审案获改判
梧桐树下V· 2025-06-04 09:49
文/最高人民检察院 股东出资不到位, 董事该不该"背锅"? 最高检抗诉的胡某生等6名董事与斯曼特微显示科技(深圳)有限公司损害公司利益责任纠纷再 审案获改判 近日,记者从最高人民检察院获悉,备受关注的胡某生等6名董事与斯曼特微显示科技(深圳)有限公司 (下称"斯曼特公司")损害公司利益责任纠纷抗诉案迎来终审判决。最高人民法院采纳检察机关抗诉意 见,判令胡某生等3人作为公司第一届董事会董事,在未尽催缴义务的过错范围内,对公司损失的10%共同 承担赔偿责任,其他3人作为公司第二届董事会董事,不承担赔偿责任。在原再审生效判决中,胡某生等上 述6名董事均须对公司全部损失——股东欠缴的近500万美元出资款——承担连带赔偿责任。 最高法再审判决显示,胡某生等6名董事与斯曼特公司损害公司利益责任纠纷案肇始于2015年1月。因商业 环境发生变化,斯曼特公司资不抵债,进入破产程序。破产清算时,破产管理人注意到公司股东仍欠缴近 500万美元的注册资本,于是以公司名义,就上述欠缴出资向胡某生等6名董事主张连带赔偿责任。历经一 审、二审之后,案件进入再审程序。2019年6月28日,最高法作出再审判决,认定胡某生等6名董事因未能 履行 ...
A股公司员工人数排名,比亚迪最多,96.89万人,最少仅18人!
梧桐树下V· 2025-06-04 09:49
文/梧桐数据中心 据同花顺数据统计,有5405家A股上市公司披露了2024年末在职员工人数,共有2771家上市公司的员工人数实现增长,26家上市公司的 员工人数保持不变,2604家上市公司的员工人数同比减少(另有4家公司未披露2023年年末员工人数,未统计2024年同比情况)。其中, 比亚迪(002594)是2024年员工人数增加最多的A股上市公司,由2023年的70.34万人增长至96.89万人,同比增长26.54万人。 2024年末员工人数 最多 的前十家A股上市公司分别为:比亚迪(968872人)、中国移动(455405人)、农业银行(454716人)、工商银 行(415159)、建设银行(376847人)、中国石油(370799人)、中国建筑(361249人)、中国石化(355952人)、中国银行(312757 人)、中国中铁(297359人)。 | 排名 | 股票代码 | 股票简称 | 在职员工人数 | 在职员工人数 | 同比增长(人) | | --- | --- | --- | --- | --- | --- | | | | | (人)2024.12.31 | (人)2023.12.31 | | ...
50个股权设计要点分享!适合企业各个阶段
梧桐树下V· 2025-06-04 09:49
在现代企业的股权架构中,股权不仅仅是简单的数字比例,而是一套复杂的权利组合,涉及投票权、分 红权、经营决策权等。创始人、合伙人、核心员工和投资人各自在股权设计中有着不同的侧重点和需 求。 那么,企业在分配股权时,如何既能激励团队,又能保障稳定发展,同时避免创始人失去控制权呢?我 们对此有一些建议—— 一一一一一一一一、、、、、、、、股股股股股股股股权权权权权权权权顶顶顶顶顶顶顶顶层层层层层层层层设设设设设设设设计计计计计计计计之之之之之之之之股股股股股股股股东东东东东东东东会会会会会会会会 • 股权生命线的前提是 【同股同权】 • 注释: 【同股不同权 】的情况一般采用投票权委托协议和一致行动人协议来约定从而实现同股不 同权的效果,如果想做 AB股/双层 股权 架构设计,或者 三层股权 架构设计,就要考虑在海外上市 了,不然就不用想了。 二二二二二二二二、、、、、、、、股股股股股股股股权权权权权权权权顶顶顶顶顶顶顶顶层层层层层层层层设设设设设设设设计计计计计计计计之之之之之之之之董董董董董董董董事事事事事事事事会会会会会会会会 • 董事会的决策机制区别于股东会,按照 【一人一票制】 • 董事会成员是由股东会选 ...
港股IPO大爆发!多家科技公司转道港股
梧桐树下V· 2025-06-03 13:09
Core Viewpoint - The Hong Kong Stock Exchange (HKEX) has launched a new policy called "Tech Company Special Line" to provide a confidential listing channel and lower the threshold for specialized technology and biotechnology companies, attracting more tech firms to consider listing in Hong Kong [1]. Group 1: Eligibility Criteria - Applicable entities include specialized technology companies (e.g., AI, chips, new energy) and biotechnology companies (e.g., innovative drugs, medical devices), particularly those in early stages or with non-commercialized products [1]. - Core thresholds include industry attributes defined by HKEX under "Specialized Technology" (Chapter 18C) or "Biotechnology" (Chapter 18A), with specific focus on sectors like AI, quantum computing, and innovative drug development [3]. - R&D investment must account for at least 15% of total costs over the past three years for specialized technology, or core products must have passed Phase I clinical trials for biotechnology [3]. Group 2: Self-Assessment Tools - Companies can assess their eligibility by downloading the "18A/18C Qualification Self-Assessment Form" from the HKEX website [4]. Group 3: Confidential Submission Process - The first step involves signing a Non-Disclosure Agreement (NDA) with HKEX to ensure confidentiality of submitted materials [6]. - Companies must submit a "confidential version" of materials, including company profile, financial data, and legal documents, while sensitive details like technology specifics and client lists do not need to be disclosed [7]. - The review phase by HKEX's specialized team will provide feedback within 30 days, focusing on technical feasibility and compliance [8]. Group 4: Exclusive Services of "Tech Company Special Line" - Companies can receive one-on-one guidance from HKEX experts, including interpretations of listing rules and fundraising strategies [9]. - Eligible companies may benefit from a shortened review period of 30 days if they indicate "fast track" during application submission [10]. - Flexible equity design allows founders to retain control through weighted voting rights (WVR) without needing to prove "innovation" [11]. Group 5: Common Pitfalls to Avoid - Companies should avoid vague technical descriptions and instead provide third-party certifications or endorsements [13]. - Transparency in related party transactions is crucial; companies should disclose fair pricing or cut off related business beforehand [15]. - Establishing a robust investor relationship is important, with at least two independent investors managing over 1 billion HKD [18]. Group 6: Post-Listing Compliance - Companies must disclose significant developments in technology commercialization and R&D milestones, while certain national security-related details may be exempted [19]. - Maintaining market capitalization can be supported by quarterly R&D updates and regular communication with analysts [19]. - Companies can utilize a "green channel" for issuing new shares, allowing for expedited approval processes [20]. Group 7: Comparison with Other Markets - The article compares the listing requirements and processes of HKEX with those of A-shares and US markets, highlighting differences in profitability requirements, review periods, valuation levels, and information disclosure pressures [21][23].
又一北交所IPO终止!
梧桐树下V· 2025-06-03 13:09
Core Viewpoint - The company, Qicheng Biotechnology, has faced significant challenges leading to the termination of its IPO review, primarily due to declining financial performance and concerns regarding its construction projects and compliance issues [1][4][16]. Group 1: Market Position - Qicheng Biotechnology is a leading player in the hydrolyzed tannin industry, holding a global market share of approximately 7.12% in the tannic acid market and 9.07% in the gallic acid market as of 2023, indicating strong competitive positioning [2][3][24]. - The global market size for tannic acid and gallic acid in 2023 was approximately 1.16 billion and 1.91 billion respectively, highlighting the industry's growth potential [2]. Group 2: Financial Performance - The company's revenue has shown a downward trend, with reported figures of 359.76 million, 291.13 million, and 312.38 million for the years 2021 to 2023, respectively, and a projected decline in 2024 [4][17]. - The net profit attributable to shareholders decreased from 52.91 million in 2021 to 39.40 million in 2022, and slightly increased to 40.37 million in 2023, but is expected to drop to 29.85 million in 2024 [4][17]. - The company anticipates a further decline in revenue and net profit for the first quarter of 2025, with expected decreases of 2.94%-10.84% in revenue and 40.33%-48.86% in net profit [5][17]. Group 3: Construction Projects and Compliance Issues - Significant investments in construction projects, such as the Qicheng Biotechnology Industrial Park, have not yet been capitalized, raising concerns about the authenticity and reasonableness of these expenditures [9][10]. - The company has faced scrutiny for not completing necessary construction permits and for starting projects without proper approvals, although local authorities have indicated that these issues are not severe enough to warrant penalties [11][12][14][15]. - The company has been subject to multiple administrative penalties from various regulatory bodies, indicating ongoing compliance challenges [11][12]. Group 4: Market Dynamics and Competitive Landscape - The company has experienced fluctuations in revenue from its industrial tannic acid product, primarily due to changes in customer procurement strategies and market competition [21]. - The demand for mixed feed additives containing tannic acid has declined significantly, with utilization rates dropping to 7.17% and 9.17% in 2023 and 2024, respectively, largely due to the financial struggles of key customers [22]. - The competitive landscape is characterized by price reductions in response to increased market pressure, which has affected the company's profit margins [24].