摘要
在比较了德国、日本和中国的公司监事会监督功能的基础上,分析评价了三种监事会模式在公司监督中可能存在的缺陷。改善我国上市公司监事会监督功能,应加强监事会的独立性;强化监事任职的积极资格;完善职工监事行权的保障机制;强化监事会的职权;赋予监事个人财务监督的权力;完善监事的责任制度。
On the basis of comparing the supervision function of the boards of supervisors in German, Japanese and Chinese companies, this paper analyzes the potential defects of three models of boards of supervisors existing in supervision, and puts fnrward several suggestions on how to improve the supervision function of boards of supervisors of Chinese listed companies.
出处
《北方经贸》
2012年第1期89-92,共4页
Northern Economy and Trade
关键词
监事会
监督功能
比较和分析
Board of supervisors
the function of supervision
comparisonand analysis
