对我国引进外部监事制度的法律思考

Thoughts on the Introduction of External Supervisor System into Our Country from the Perspective of Laws

外部监事制度是日本公司治理结构的特色 ,其在强化监事会的独立性、制衡大股东控制权的滥用、保障公司和中小股东利益等方面具有独特功效。目前 ,我国部分上市公司已引进了一些外部监事 ,但是立法上尚缺乏对外部监事的地位、选任、职权、义务和责任等方面的明确规定 ,实践中也存在诸多亟待解决的问题 ,有必要进一步规范和完善。

As a feature of administrative structures in Japanese companies, the external supervisor system is characterized by enhancing the independence of board of auditor, the balance of controlling rights of big shareholders, and the guarantee for interests of companies, middle and small stockholders. At present, some listed companies in our country have introduced external supervisors, but due to lack of clarifications such as supervisor's position, function, power, obligation, responsibilities, etc., there are still a lot of problems that need to be further solved, specified and improved.