我国上市公司内部监督制度的构建——兼论我国公司内部治理结构的选择

Discussion on the Construction of the Inner Supervision System of China's Listed Companies--and on the Choice of Inner Governance Structure of China's Companies

我国在形式上已经建立了规范的公司监事监督制度,但是监事会在实践中普遍未能产生相应功效;后来又引入独立董事制度,但是其作用在理论和实践上都值得怀疑。在公司治理结构上,英美法系采“一元制”,大陆法系采“二元制”。相应的,在公司内部监督机制上,二者分别采独立董事模式和监事会模式。两种模式各有优劣,近年来呈现互相借鉴的趋势。应该在公司法中明确规定公司监事监督制度模式,并吸收独立董事制度的合理因素,加强监事的独立性和监督能力建设,进一步改良监事会制度。

The companies of China have set up normative system of supervision under supervisors, which is nonefficient accordingly in practice widely ; the system of independent directors is introduced afterwardly, which is doubtful that fucton both in theory and practive. On structure of inner corporate governance, countries of Anglo-American law system adopt “centralized leadership system” and countries of continental law system adopt “two dimensional system” ; accordingly, the two adopt patterns of independent directors and independent supervisors respectively. The two patterns have respective ebb and flow which show trend of using for reference with each other. The penman suggest that we should define the pattern of system of supervision under supervisors clearly in corporate law ,strengthen the construction of independence and supervision capacity of superviors and improve system of board of supervisors more with absording reasonable factor of independent director system.