新《公司法》董事會審計委員會規則的執行困境

Enforcement Dilemmas of the Rules for the Audit Committee of the Board of Directors in the New Company Law

由於監事會在我國良期不能發揮有效的監督作用,理論界一直有人主張廢除監事會。但監事會制度也是發展的,德國學界有人認為,理想狀態下,監事會所負的全新職責有望使其兼具世界範圍内流行的一元董事會模式的優點。在2023年12月29日公布的《中華人民共和國公司法》[以下稱《公司法》(2023)]修訂過程中,立法機關也一改此前「雙層制」的監督體系,將董事會審計委員會(以下稱審計委員會)作為公司可以選設的監督機構。

The theoretical community has been advocating abolishing the board of supervisors system because it has been a long time since the system can not play an effective supervisory role in China.However,the board of supervisors system is evolving,and some in the German academic community have argued that,ideally,the brand-new responsibilities of the board of supervisors will hopefully combine the advantages of the one-tier board model that is prevalent worldwide.In the revision of the Company Law of the People's Republic of China(hereinafter referred to as the Company Law(2023))published on December 29,2023,the legislature also changed the previous"two-tier"supervisory system and made the audit committee of the board of directors(hereinafter referred to as the"Audit Committee")an optional supervisory body of the company,and thus began to implement the"one-tier"supervisory system in China on a relatively optional basis.However,as Donald C.Langevoort put it。