论上市公司公监事制度的创设

本文对我国上市公司监事会运行现状进行考察,指出监事会监督制度存在失灵的现象,其症结是监事会和监事独立性不足,且其行使职权的各种配套制度措施不健全,以及我国公司信用体系制度尚未建立。在此基础上提出由证券监管部门委派公监事重新建构上市公司监事会的构想,并对具体制度进行了实务性构架。

股份公司监事会独立性的强化与保障

监事会的独立性是监事会监督职权行使的前提和基础,必须加以强化和保障。对监事会独立性强化的制度设计,应增设公监事和债权人监事。当公司正常营运时股份公司的监事会应由公监事、股东监事、职工监事组成,当公司财务陷于困难时股份公司的监事会应由公监事、债权人监事、职工监事组成。对监事的提名、选举、任期、报酬等具体制度应进行必要的改革。

Perfection solutions of supervisory audit in Chinese listed companies

Operational mechanism of supervisory audit in Chinese listed companies is not ideal, the supervisory effect of the listed company rely on features of supervisors＇ board and member of the supervisors＇ board. Based on the comparison of supervisory audit in Britain, Germany, France and Japan, and the empirical research on 100 listed companies in a share market, the paper analyses supervisory audit in Chinese listed companies, and proposes some perfection solutions to strengthen supervisory audit.