我国上市公司内部监督机制模式的再思考

The Rethinking about the Internal Supervision System of Listed Company

关于上市公司内部监督机制问题,学界历来有各种主张,目前我国立法现实情况采用的是独立董事与监事会并行制度,但从运行实际效果看并不十分理想。独立董事制度与监事会制度是不同国家基于不同法律理念所创制的不同的公司内部监督制度,通过比较分析这两种制度,提出一些思考。

In China＇s listed corporations, lack and invalid of supervision is a prominent problem. The China＇s law of corporation adopts the system of Board of Supervision. Meanwhile, we also introduced the independent director institution in our listed companies. But how to evaluate their functions in practice？ This paper tries to answer this question.