论监事独立性概念之界定——以德国公司法规范为镜鉴

On the Definition of the Concept of Supervisory Independence——By Reference to German Corporate Legal Norms

无论在德国还是中国,实现"监事独立"都是一项浩大工程。通过与学界和实务界的长期密切交流,德国立法者在界定监事独立性概念(包括任职前和履职中)方面已积累了较为成熟的立法经验,特别是随着2012版《德国公司治理准则》的出台,德国即将率先完成此项工程。反观我国,由于现行公司法规范仅从监事候选人的"履历污点"角度对其消极任职资格提出要求,而未对监事履职过程中独立性的保有和丧失给予必要关注,因此监事在履职过程中仍然受到"利益冲突"的困扰以及来自大股东或作为大股东代表的经营管理层的不当干预,实现"监事独立"之路仍任重而道远。德国此次对监事独立性丧失原因的拓宽也使得确定独立性概念的具体内容越发困难。是故,有必要对德国目前开放性的监事独立性概念进行合理界定,以期为我国实现"监事独立"之路指出可能的前进方向。

No matter in Germany or in China,it is a tremendous project to realize ＂supervisory independence＂.Through long-term close communication with both the academia and the practice,German legislators have accumulated comparatively mature legislative experience in defining the concept of supervisory independence（including before and during service）,and in particular,with the enactment of German Corporate Governance Code amended in 2012,Germany will take the lead in accomplishing this project very soon.Whereas in our country,since the current corporate legislation only stipulates negative position qualification from the perspective of ＂resume stain＂of the supervisor candidates,without paying necessary attention to the maintenance and loss of the supervisory independence during service,hence,while serving their posts,the supervisors are still bothered with ＂conflict of interest＂and inappropriate interference from majority shareholder or the management representing the majority shareholders.In view of this,it＇ll be a long and arduous process to achieve ＂supervisory independence＂.Germany＇s broadening of the causes of loss of supervisory independence makes it more difficult to clarify the concrete contents of supervisory independence.Thus it is necessary to reasonably define German current open concept of supervisory independence in expectation of shedding light on the possible direction to realize the ＂supervisory independence＂in our country.