试论我国公司内部监督机制的完善

Preliminary Discussion on Improvement of Internal Supervision Mechanism of Chinese Company

良好的公司内部监督机制是现代公司制度的组成部分。我国公司在治理结构上采用了双层制的监事会制度。为加强监督效率,又引入了单层制的独立董事制度。然而,构成监督机制的各监督主体的作用发挥却不尽人意。因此,我国公司治理结构的任务,首先就要在现有的监事会制度和独立董事制度兼存的框架下,在立法和制度上对两者予以完善,以协调运作,提高监督效率。然而,更重要的是,探索两种监督制度有机融合的更合理、更科学、更有效的公司内部监督模式。

A good internal supervision mechanism of company is a part of morden company system.Companies of our country adopt supervisory board system of double-layer in governance structure.In order to enhance the supervision efficiency,independent director system of single-layer has been also introduced.But the exertion of functions of each supervising subject which is the component of supervision mechanism is unsatisfactory.Therefore,the primary task of structural governance of Chinese companies is improving the supervisory board system and independent director system in legislation and institution under the framework of the two systems existing together,in order to coordinate operation and improve supervision efficiency.However,it is more significant of exploring a more reasonable,more scientific and more effective internal supervision mode of combining supervisory board system and independent director system organically.