摘要
独立监事制度有助于提高监事会的独立性,从而强化监事会对董事和经理的监督职能。在对日本和我国台湾外部监事制度进行介绍的基础上,对我国的独立监事规定及实践进行分析,进而提出我国引入独立监事制度的建议。
Independent supervisory director will improve the independence of supervisory board and strengthen the oversight function of supervisory board. This paper discusses the outside supervisory director system in Japan and Taiwan, and then analyzes the relevant rules and practice in China. At last, some suggestions about the introduction of the system of independent supervisory are put forward.
出处
《河北法学》
CSSCI
北大核心
2005年第10期42-46,共5页
Hebei Law Science
基金
2003年度国家社科基金项目<上市公司财务报告法律责任研究>(03BJY018)
关键词
独立监事
公司治理
监事会
independent supervisory director
corporate governance
supervisory board
