论制衡机制在我国公司治理结构中的完善

On Improvement of Check and Balance System in China's Corporate Governance

当前,我国公司治理中制衡机制的立法存在着严重的股权结构失衡问题,主要表现在董事会独立性较弱,从属地位的监事会监督职能虚化,利益相关者治理机制不够完善,上市公司独立董事与监事会的职权的冲突等方面。完善我国公司治理中的制衡机制,应明确公司各组织机构的职权范围,加强公司中小股东参与股东会的意识,完善股东代表诉讼制度和董事、监事、高级管理人员义务的规定,建立合理的激励与约束机制,从而提高公司的经营效率。

Now the ownership structure is seriously unbalanced on legislation of check and balance system in China＇s corporate gover-nance,such as the independency of board of directors is weak,the supervising function of the subordinate board of supervisors is nomi-nal,governance mechanism on stakeholders is imperfect,and the role of independent board of directors and the board of supervisors in listed companies are conflicting.Therefore,the government should clarify the duty of all organizations,increase small and middle share-holders＇ awareness participating conference,improve shareholder representative litigation system and regulations on directors,supervi-sors,and executives＇ responsibility,build rational incentive and restraint mechanism,and finally increase business efficiency.