二元制公司机关构造下公司财务监督的研究

Research on corporate financial supervision under the duality corporate organizatinal structure

在我国二元制公司机关构造下,由于制度安排的缺陷,致使公司监事会监督职能弱化。建立独立董事制度,在董事会下设审计委员会,由独立董事领导审计委员会,实行审计委员会和监事会相结合的财务监督模式,应是我国目前情况下公司财务监督的现实选择。两个主体同设,需区分二者在财务监督方面的差异,明确它们各自的侧重点,并应使二者在履行监督职能方面做到相互协调,以发挥出监控的合力。

Under the duality corporate organizational structure in China,corporate financial supervision of the Board of Supervisors functions poorly due to the defects in the present system.The practical pattern of corporate financial supervision should be as follows:establish an independent director system;set a subdepartment of Board of Directors:Auditing Committee led by the Independent Director.Therefore both Auditing Committee and Board of Supervisors can supervise business behavior.Under the condition of the coexistence of the two organizations,the roles of each should be defined during the supervision.The supervision will be better with the mutual cooperation of the two organization.