中外公司治理结构对监事审计的影响及启示

Influence of Supervisor Audit by Administrative Structure of China-foreign Companies and Its Enlightment

本文首先介绍公司治理机构中董事会的单层制与双层制的成因 ,然后论述监督职能与执行职能的关系及对监事审计的影响 ,其次阐述我国公司治理结构对监事审计影响的现状 ,最后探讨不同的公司治理结构对我国公司监事审计的启示。

At frist the paper introduces the cause of formation of single level system and double level system of the board of directors in the company administrative structure, then expounds the relations between supervision function and implement function and the influence to the supervisor audit, then states the present situation of supervisor audit influenced by the company administrative structure in our country, Final, the paper inquires into enlightenment made by different company administrative structures to the supervisor audit in audit in our country.