中国海洋大学学报：社会科学版
中國海洋大學學報：社會科學版
중국해양대학학보：사회과학판
Journal of Ocean University of China
2010年
2期
76~79
,共null页
监事会 独立性 公监事 债权人监事
鑑事會 獨立性 公鑑事 債權人鑑事
감사회 독립성 공감사 채권인감사
the Board of Supervisors; independence; public supervisor; creditor supervisor
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。
鑑事會的獨立性是鑑事會鑑督職權行使的前提和基礎，必鬚加以彊化和保障。對鑑事會獨立性彊化的製度設計，應增設公鑑事和債權人鑑事。噹公司正常營運時股份公司的鑑事會應由公鑑事、股東鑑事、職工鑑事組成，噹公司財務陷于睏難時股份公司的鑑事會應由公鑑事、債權人鑑事、職工鑑事組成。對鑑事的提名、選舉、任期、報酬等具體製度應進行必要的改革。
감사회적독립성시감사회감독직권행사적전제화기출，필수가이강화화보장。대감사회독립성강화적제도설계，응증설공감사화채권인감사。당공사정상영운시고빈공사적감사회응유공감사、고동감사、직공감사조성，당공사재무함우곤난시고빈공사적감사회응유공감사、채권인감사、직공감사조성。대감사적제명、선거、임기、보수등구체제도응진행필요적개혁。
The independence of the Board of Supervisors is the prerequisite and basis to exercise supervisory board＇s supervision authority, which needs to be strengthened and protected. Considering the system design of the reinforcement of the independence of the Board of Supervisors, it is necessary to create public supervisors and creditor supervisors. The Board of Supervisors of the joint-stock companies should include public supervisors, shareholder supervisors and staff supervisors when a company is in normal op- eration, and public supervisors, creditor supervisors and staff supervisors when in financial trouble. It is also necessary to reform the exact systems such as the nomination and election of supervisors, the supervisor＇s tenure and remuneration and so on.
