中外公司监事审计比较及启示

International Comparison of Company Supervisory Audit and Its Enlightenment

公司监事审计在西方一些发达国家的企业审计制度中占有重要地位，在对经营者的约束机制中起着重要作用。而我国的股份有限公司和有限责任公司中监事会在某种程度上存在着严重的形同虚设，起不到应有的监督作用。通过对比中外的监事审计，本文指出我国监事审计中存在的不足，以期在修改《公司法》及国企改革中予以关注。

Supervisory audit system is of great importance in the enterprise auditing system in west developed countries, and has a roll to restriction mechanics of manager .However, in our country, the roll of supervisory board in Inc. and Ltd. is limited. By contrast, we will point out the existing drawbacks in supervisory board in our country, and hope it to be paid attention when our government revise CO. law and perform state-owed enterprise reform.