中国国有企业独立监事制度研究.pdfVIP

摘 要 随着我国国有企业改革的不断深入，现代公司治理模式在国有企业中得到日 益广泛的应用。在所有权与经营权相分离的前提下，国家作为资产所有者与公司 经营者之间极易因信息不对称而导致“内部人控制”现象的发生，进而导致企业 经营不善、股东利益受损和国有资产流失。因此，加强国有企业监督已成为当前 完善我国国有企业法人治理结构的重要内容，而完善国有企业监事会正是其中的 关键环节。在本文的研究中，笔者深入分析了我国国有企业现有监事会制度存在 的现状，指出其在国有企业法人治理结构中存在的问题，在借鉴德、日两国国有 企业监事会制度基础之上，探讨在我国构建国有企业独立监事制度的可行性和现 实障碍，从制度设计、运行机制、立法体系和配套制度几方面提出了构建我国国 有企业独立监事制度的具体措施，以期对我国国有企业公司治理结构的发展和完 善有所裨益。 关键词：国有企业 法人治理结构 独立监事 I Abstract As the reform of Chinese state-owned enterprises continued to deepen, the modern corporate governance in state-owned enterprises has been increasingly used. Under the premise of separation in the ownership and management, the internal control phenomenon comes up between the states as an asset owner and the operator of the company because of the information asymmetry, which led to poor business, damage the interests of shareholders and loss of state assets. Therefore, the strengthening of supervision of state-owned enterprises has now become to be the important content of Chinese state-owned enterprises to improve corporate governance structure of, and improve the board of supervisors of state-owned enterprises is one of the key link. In this study, the author analysis the board of supervisors of Chinese state-owned enterprises deeply, pointing out the problems in the corporate governance structure of the state-owned enterprises. Fragment the system of state-owned enterprises in Germany and Japan, The Construction of the independent auditors in Chinese state-owned enterprises facing the feasibility and practical obstacles. To construct the independent supervisors of Chinese state-owned enterprises to help the development and improvement of our struct