摘要
我国公司法与日本公司法不仅对公司管理结构有着相似的规定,而且在公司监事的实务方面也面临着许多相似的难题。通过对有着100余年历史的日本监事制度修改历程的研究,总结其在解决这些难题上的经验与教训,必定会对我国公司内部监督体制的发展与完善,提供非常有益的参考。
China and Japan have similar regulations on corporate management structures in corporate law; besides, they face similar problems as to corporate supervision in practice. The research on legal reform of cor- porate supervisors in Japan for a history of more than 100 years and summary of experiences and lessons for so- lution of problems therefrom will definitely provide beneficial reference for development and improvement of the internal supervision system of corporations in China.
出处
《北方法学》
CSSCI
2013年第6期49-58,共10页
Northern Legal Science
关键词
监事
内部控制体系
监督
独立性
supervisors internal control system supervision independence