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上市公司治理准则——监事会的职责

Code of Corporate Governance for Listed Companies——Duties and Responsibilities of the Supervisory Board
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摘要 上市公司监事会应向全体股东负责,对公司财务以及公司董事、经理和其他高级管理人员履行职责的合法合规性进行监督,维护公司及股东的合法权益。监事有了解公司经营情况的权利,并承担相应的保密义务。监事会可以独立聘请中介机构提供专业意见。上市公司应采取措施保障监事的知情权,为监事正常履行职责提供必要的协助,任何人不得干预、阻挠。监事履行职责所需的合理费用应由公司承担。 The supervisory board of a listed company shall be accountable to all shareholders. The supervisory board shall supervise the corporate finance, the legitimacy of directors, managers and other senior management personnel's performance of duties, and shall protect the company's and the shareholders' legal rights and interests. Supervisors shall have the right to learn about the operating status of the listed company and shall have the corresponding obligation of confidentiality. The supervisory board may independently hire intermediary institutions to provide professional opinions. A listed company shall adopt measures to ensure supervisors' right to learn about company's matters and shall provide necessary assistance to supervisors for their normal performance of duties.
作者 王芳
机构地区 南京审计学院
出处 《审计月刊》 2007年第12期55-55,共1页
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