公司治理与财务监督模式的比较与借鉴

公司治理模式主要可以分为英美模式和德日模式两种,与之相对应地产生了审计委员会和监事会两种财务监督模式。本文对两种公司治理模式和财务监督模式进行了比较分析,在此基础上提出了其借鉴意义:即优化公司的股本结构,强化股东对公司的监督,规范董事会的监控过程,发挥监事会的监督作用等。

Comparison and Reference of Corporate Governance Models and Financial Supervision Models

The corporate governance mainly has the British and American Model and German and Japanese Model, from which the two financial supervision models - audit committee and board of supervisors - have respectively stemmed. This paper, based on the comparative analysis of the two corporate governance models and the two financial supervision models, suggests the reference to China: optimizing the share capital structure; strengthening the shareholders' supervision to the corporate; normalizing the supervision process of the board of directors; and fully bringing the role of the board of supervisors into play, which is both theoretically and practically important for perfecting China's corporate governance structure; strengthening the financial supervision, and improving the operation efficiency of the limited corporations.