论我国上市公司内部监督机制模式的选择——兼及独立董事与监事会的关系

Comment on Model Choice of Inner Supervision Mechanism of the Public Companies of China ——Discuss about the relation between independent director and supervisory

为了完善上市公司治理结构,防止内部人控制,保护中小股东的利益,我国引入了英美法上的独立董事制度。中国引进和移植独立董事制度必须联系中国的实际情况,处理好其本土化问题,特别是要协调好与监事会的关系,这将决定着独立董事制度在中国的移植能否成功。通过对独立董事制度与监事会制度的关系进行比较,指出我国新《公司法》应授权上市公司在其章程中任意选择采用单层制或双层制公司监督机制模式。

China has ushered independent directors system in Anglo-American countries in order to perfect our corporate governance structure,prevent internal control from insiders and assure the middle and small shareholders,interest.However,China should take into account its own specific situation when transplantng the independent directors system,especially the reconciliation of independent directors and board of supervisors,which is the key to our success of transplantng the independent directors system. This article compares independent director system with supervisory system,and proposes that our new Company Law should authorize articles of companies to select model of inner supervision mechanism of one level system or two level system at will.