股份有限公司内部监督机制国际发展趋势——兼论对我国股份有限公司内部监督机制重构之启示

International Development Trends of the Internal Supervision Mechanism in Limited Corporations——Enlightenment to our Reconstruction of Internal Supervision Mechanism in Limited Corporations

20世纪90年代以来,受全球经济一体化的影响,股份有限公司内部监督机制在国际上呈现趋同的发展趋势。股份有限公司内部监督机制理论从"单一股东利益本位"向"多元化主体利益本位"过渡;股份有限公司内部监督机制的运行模式从"一元监督"向"多元监督"转变。我国现行股份有限公司内部监督机制的重构应以此为鉴,坚持"多元化主体利益本位"为重构理论依据,从"所有者全面监控型"向"相关利益主体共同监控型"运行模式过渡,以实现"多元监督"的优化局面。

The internal supervision mechanism in Limited Corporations tends to develop internationally in the same direction influenced by the global economic integration since 1990s. The theory of internal supervision mechanism in Limited Corporations undergoes transition from ＂single shareholder＇s benefit standard＂ to ＂diversified main parts＇ benefit standard＂, as well as transition of the operation patterns from ＂mono-supervision ＂ to ＂multi-supervision＂. The reconstruction of our present internal supervision mechanism in Limited Corporations should learn from it and insist on ＂diversified main parts＇ benefit standard＇as the theoretical basis, taking the transition from ＂owner＇s comprehensive monitor ＂ to ＂related main parts~ jointly monitor ＂, to realize the optimization of ＂multi-supervision＂.