中日两国监事会信息监控制度的比较分析

The Comparative Study on Information Controlling System Between Sino-Japanese Supervisory Boards

信息披露制度包括外部监管和内部监控两方面。在信息内部监控的机制中,监事会的地位是非常重要的。目前我国的监事会信息监控制度很不完善,影响了信息披露制度和公司内部治理结构的运转,是造成虚假信息大量泛滥的主要原因之一。对日本商法相关规定进行比较分析,以期获得如何加强我国监事会信息监控职能的有益启示。

The system of information disdosure includes supervision inside and outside company.In the latter supervisory board is very important,one of whose functions is supervising disclosure.However,the incomplete system may lead to much false information obstructing the system of disclosure and compary＇s internal govemanee.The comparative study on the information eontrolling between setween Sino-apanese suppervisry boards may benefit China in terms of bettering the functions of supervisony board in this area.