独立董事与监事会并存的协调性研究

中国上市公司监事会处于整体性失效状态已是不争的事实,为加强公司内部的监督力量,新《公司法》第123条对盛行于英美国家"单层制"公司治理结构中的独立董事制度予以立法确认。独立董事与监事会的监督具有共同的价值目标,经过法理分析和效用实证分析,二者在监督机制的多元化及监控职能等方面具有互补性。针对二者可能产生的交叉与冲突提出解决措施:对独立董事和监事会职能重新定位,独立董事定位为兼有监督职能和关系职能;为了使二者在行使各自职权时不发生交叉、碰撞并形成一定的合力,立法应对独立董事和监事会的财务监督权进行明确的界定、分工。

Coordinative Research on Coexistence of Independent Directors and Board of Supervisors

It has already been the fact that is not argued that board of supervisors in that Chinese listed company loses efficacy in globality state.In order to strengthen interior surveillance strength of the company,New Company Law 123 regulates independent director system that is prevailing in the company governing structure of "the single layer system" in the U.S.A and England a legislative confirmation.Independent directors and board of supervisors have common values and goals,after legal analysis and effectiveness of empirical analysis they are complementary in the diversity of the supervision mechanism and monitoring function etc.The article suggests the following solution about the their alternation and confliction:Independent director and board of supervisors have an again function of allocation,the ndependent director hould fixes on the function of supervision and concern;In order not to cause their overlapping and collision,and forms the coopration strength,the legislation should carries on the explicit limits division of the financial supervisory authority of the independent director and board of supervisors.