摘要
公司治理结构的核心问题是公司的内部监督问题。目前我国上市公司的监督机制实行监事会制度和独立董事制度并举的模式,但在实践中并没有取得预期的效果。考虑我国的传统和市场经济的发展阶段,吸收独立董事制度的合理因素,建立由股东代表监事、职工代表监事和独立监事共同组成的监事会,并充分提升监事的独立性和专业性是一条符合我国实际的可行之路。
The corporate inner supervision is the core of corporate governance. At present, China's listed companies carry on system of board of supervisors and system of independent directors at the same time, but it hasn't achieved the expected effects in practice.Due to the tradition in our country and the developmental phase of market economy,to absorb the resonable factors of independent directors system and to promate the capacity of independence and the profession of board of supervisors,that is,the board of supervisors comprising of representatives of share holders,representative of employees and independent supervisors,are good ways to conform to china's realization.
出处
《衡阳师范学院学报》
2004年第5期38-43,共6页
Journal of Hengyang Normal University
