پژوهشنامه بازرگانی

پژوهشنامه بازرگانی

تحلیل حقوقی استمرار اعمال و اختبایرات بازرس شرکت‌های سهامی پس از انقضای مدت ماموریت: رویکردی تطبیقی و مبتنی بر نظریه نمایندگی

نوع مقاله : مقاله پژوهشی

نویسندگان
سید محسن آزیز 1
علی شیعه علی 2
قاسم عباسی 3
1 استادیار گروه فقه و مبانی حقوق دانشکده الهیات دانشگاه حکیم سبزواری سبزوار ایران
2 استادیار گروه فقه و مبانی حقوق اسلامی، واحد شیروان، دانشگاه آزاد اسلامی، شیروان، ایران
3 کارشناسی ارشد حقوق خصوصی دانشگاه اشراق
10.22034/ijts.2025.2062135.4148
چکیده
استمرار عملکرد رکن نظارت در شرکت‌های سهامی، شرط اساسی اعتبار تصمیمات و حفظ منافع ذی‌نفعان است. با وجود تعیین دوره یک‌ساله برای مأموریت بازرس در ماده ۱۴۴ لایحه اصلاحی قانون تجارت ۱۳۴۷، قانون‌گذار در خصوص وضعیت بازرس پس از انقضای مدت، تصریح روشنی ندارد و این خلأ، منشأ اختلاف‌نظرهای دکترین و رویه عملی شده است. پژوهش حاضر با روش توصیفی ـ تحلیلی و با بهره‌گیری از رویکرد تطبیقی در حقوق فرانسه، مصر و مقررات جدید شرکت‌های دولتی و تعاونی ایران، به بررسی حدود و آثار «اعمال حقوقی بازرس» در دوره فترت میان پایان دوره قانونی و انتخاب جانشین می‌پردازد. نوآوری مقاله در تفکیک مفهومی میان «وضعیت حقوقی بازرس» و «اعمال حقوقی بازرس» و تحلیل استمرار اختیارات وی در پرتو نظریه نمایندگی و اصل بقاء نهاد نظارتی است. یافته‌ها نشان می‌دهد که با توجه به الزامی بودن حضور بازرس برای اعتبار صورت‌های مالی (ماده ۱۵۳) و قیاس اولویت از مقررات قانونی متعدد همچون ماده ۲۶۳ قانون اشخاص حقوقی و شرکت‌های تجارتی (۱۳۹۲) و ماده ۶۱ اساسنامه شرکت ملی نفت، استمرار وظایف و اختیارات بازرس سابق تا تعیین جانشین، تفسیر سازگار با اراده قانون‌گذار و فلسفه وجودی نهاد نظارتی است. در پایان، چارچوبی پیشنهادی برای اصلاح ماده ۱۴۴ و تعیین حدود اختیارات بازرس در دوره فترت ارائه می‌شود.
کلیدواژه‌ها
بازرس
شرکت سهامی
اعمال حقوقی
استمرار مأموریت
حقوق تطبیقی
نظریه نمایندگی

موضوعات

عنوان مقاله English

The Continuation of Inspector's Powers and Actions in Joint Stock Companies After Mandate Expiration: A Comparative Legal Analysis Based on Agency Theory

نویسندگان English

seyyed mohsen aziz 1
ali shiaali 2
ghasem abbasi 3
1 Assistant Professor, Department of Jurisprudence and Fundamentals of Law, Faculty of Theology, Hakim Sabzevari University, Sabzevar, Iran
2 Jurisprudence and Principles of Law, Faculty of Theology, Islamic Azad University of Shirvan
3 Master of private law of Ishraq University:
چکیده English

The continuity of the supervisory body's function in joint stock companies is a fundamental condition for the validity of decisions and the protection of stakeholders' interests. Although Article 144 of the 1968 Amendment to the Iranian Commercial Code stipulates a one-year term for the inspector's mandate, the legislator has not explicitly addressed the inspector's status after the expiration of this term, and this legal gap has led to doctrinal controversies and practical inconsistencies. This study, employing a descriptive-analytical method and adopting a comparative approach examining French and Egyptian law as well as new regulations concerning Iranian state-owned and cooperative companies, investigates the scope and effects of the inspector's legal actions during the interim period between the expiration of the legal term and the election of a successor. The novelty of this article lies in the conceptual distinction between the "legal status of the inspector" and the "legal actions of the inspector," analyzing the continuation of their authority in light of agency theory and the principle of continuity of the supervisory institution. The findings indicate that, considering the mandatory presence of the inspector for the validity of financial statements (Article 153) and by analogy with various legal provisions such as Article 263 of the 2013 Law on Legal Entities and Commercial Companies and Article 61 of the National Iranian Oil Company Statute, the continuation of the former inspector's duties and powers until the appointment of a successor represents an interpretation consistent with the legislator's intent and the underlying philosophy of the supervisory institution. Finally, a proposed framework for amending Article 144 and defining the scope of the inspector's authority during the interim period is presented.

کلیدواژه‌ها English

Inspector
Joint Stock Company
Legal actions
Continuation of mission
Comparative law
Agency theory Expiration
Term
Mission
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  • تاریخ دریافت 08 خرداد 1404
  • تاریخ بازنگری 13 آذر 1404
  • تاریخ پذیرش 06 دی 1404