摘要
随着2006年《公司法》的实施,我国上市公司形成了监事会制度与独立董事制度并存的双层内部监督体系。然而,独立董事制度与监事会制度的职权冲突决定了二者无法在现有公司制度框架下有效协调运转。重构上市公司内部监督制度可区分短期和长期两种制度安排。独立董事制度与监事会制度并存是短期的过渡安排,上市公司内部监督制度宜逐步过渡到单一的监事会制度上来。
As Corporation Law was implemented in 2006, double internal supervision systems for Chinese listed companies have been formed, including supervisory board system and independent director system. However, these two systems can not work effectively because of their conflicts of functions under current corporation system. Rebuilding internal supervision of listed companies can distinguish short-term and long-term arrangement. The coexistence of the two systems is a short-term transitional arrangement; however, it should be changed to unitary supervisory board system.
出处
《广西师范大学学报(哲学社会科学版)》
北大核心
2010年第1期81-84,共4页
Journal of Guangxi Normal University(Philosophy and Social Sciences Edition)
关键词
上市公司
公司治理
监事会制度
独立董事制度
listed companies
corporate governance
supervisory board system
independent director system