美、德、日公司监督机制模式的比较与借鉴

Comparison among Supervision Models in American,German and Japanese Corporations

世界各国公司监督机制立法模式不同。英美法系的美国公司采用一元制模式,独立董事制度是监督机制的核心。大陆法系的德、日公司采用二元制模式,监事会制度是监督机制的核心,而德、日又有所不同。我国亦采用二元制模式,但监事会却存在着“形同虚设、监督不力”的状况。因此,应该借鉴世界各国先进的立法经验,重新审视和构建我国的公司监督制度,选择一个适合我国实际情况的公司监督机制模式。

The legislation patterns among companies in different countries are different. The American companies adopt single-pattern model under British and American legal system, in which the independent Board Directors System is the core of its supervision system. While Germany and Japan adopt dual-pattern model under the Mainland legal system, in which the Board of Supervisors System is the core. But there are some differences between German companies and those of Japan. We also use the dual-pattern, but the Board of Supervisors has the phenomenon of ＂formalism and insufficient supervision＂. Therefore, we should draw references from the advanced legislation experiences from other countries, re-examine and construct our company supervision system, select a suitable model to suit our company supervision system.