北洋政府时期股份有限公司监察人制度研究

Study of the Auditor-system of Limited Company During the Northern-Warlord Government

北洋政府颁布条例,对公司监察人的角色作了多方面的规定,以形成对股东会负责、与董事会制衡的公司上层权力体系,保障公司运作。监察人实际所为侧重于审查公司年度结算账目,不过,能对账目进行严格稽核者并不多见。北洋时期公司监察人制度的实际效果距设计目标相差较远,使公司的经营与信用大受影响。对于监察人普遍不能尽职的原因,时人进行了充分检讨,并提出了改进建议。

The Northern-Warlord Government stipulates regulations to rule the role of company auditors in several aspects, so as to form an upper system responsible to the general shareholder meeting and counter-weighing the Board of Directors and ensure the operation of a company. The auditors actually lay emphasis on the checking of the annual accounts, but few of them strictly abide by the regulations. There exists remarkable gap between the practical effect and the intended design of the auditor-system affecting the company＇ s business and credit, of which the contemporaries study the causes and bring up proposals for its improvement.