广西师范大学学报:哲学社会科学版
廣西師範大學學報:哲學社會科學版
엄서사범대학학보:철학사회과학판
Journal of Guangxi Normal University(Philosphy and Social Science Edition)
2010年
1期
81~84
,共null页
上市公司 公司治理 监事会制度 独立董事制度
上市公司 公司治理 鑑事會製度 獨立董事製度
상시공사 공사치리 감사회제도 독립동사제도
listed companies ;corporate governance;supervisory board system;independent director system
随着2006年《公司法》的实施,我国上市公司形成了监事会制度与独立董事制度并存的双层内部监督体系。然而,独立董事制度与监事会制度的职权冲突决定了二者无法在现有公司制度框架下有效协调运转。重构上市公司内部监督制度可区分短期和长期两种制度安排。独立董事制度与监事会制度并存是短期的过渡安排,上市公司内部监督制度宜逐步过渡到单一的监事会制度上来。
隨著2006年《公司法》的實施,我國上市公司形成瞭鑑事會製度與獨立董事製度併存的雙層內部鑑督體繫。然而,獨立董事製度與鑑事會製度的職權遲突決定瞭二者無法在現有公司製度框架下有效協調運轉。重構上市公司內部鑑督製度可區分短期和長期兩種製度安排。獨立董事製度與鑑事會製度併存是短期的過渡安排,上市公司內部鑑督製度宜逐步過渡到單一的鑑事會製度上來。
수착2006년《공사법》적실시,아국상시공사형성료감사회제도여독립동사제도병존적쌍층내부감독체계。연이,독립동사제도여감사회제도적직권충돌결정료이자무법재현유공사제도광가하유효협조운전。중구상시공사내부감독제도가구분단기화장기량충제도안배。독립동사제도여감사회제도병존시단기적과도안배,상시공사내부감독제도의축보과도도단일적감사회제도상래。
As Corporation Law was implemented in 2006, double internal supervision systems for Chinese listed companies have been formed, including supervisory board system and independent director system. However, these two systems can not work effectively because of their conflicts of functions under current corporation system. Rebuilding internal supervision of listed companies can distinguish short-term and long-term arrangement. The coexistence of the two systems is a short-term transitional arrangement; however, it should be changed to unitary supervisory board system.