论监事会监督机制的立法完善

权力监督与制约是现代公司治理的核心。在中国,对于公司监督机制的构建,认识上分歧很大。外国公司法规定有股东及股东大会、独立董事、监事会、外部监事等监督机制。监事会是中国法定的唯一常设监督机构,在公司监督体系中地位重要,但在实践中却徒有虚名。中国目前阶段不应废弃监事会制度,相反应加强其监督职能,实行独立董事与监事会并存的制度。在这两种制度都产生实效之后,可将监督机制的选择权交给公司。完善监事会制度,在立法上应引入外部监事制度,强化监事会的职权,增设董事会、监事会的义务和责任。

On legislative perfection of supervisory mechanism of board of supervisors

The core of modern company management is that the powers are supervised and checked. In China, there are very different opinions regarding the supervision mechanism of company. The paper reviews some cases concerning company supervision in some countries, and then discusses the defects in the supervisor board system in China. It is suggested that the supervisor board system of company should not be cancelled, instead, two independent systems, one is the director board and the other is the supervisor board, should be set up, and the company has the final decision to choose one of the two in accordance to its practical situation.