公司监事会及独立董事制度并存之法律问题分析研究.pdfVIP

摘 要 公司治理模式有着英美法国家的单层制结构和大陆法国家的双层制结构之分。 前者通常在公司董事会内设置独立董事来起监督作用，而后者通常是在公司内部设 立权力完善、强大的单独机构——监事会，以此对公司经营管理阶层进行监督。我 国长期实行的是监事会和董事会平行的双层制。 但针对上市公司监事会职能弱化、公司内部监督机制严重缺失的现象，为了完 善公司治理，强化公司内部监督的制衡，我国决定引入独立董事制度，也由此带来 了公司监督机制的制度冲突问题。 本文首先从监事会和独立董事应该具有的功能入手，探讨了它们各自的制度价 值，并分析两种制度在实践运行中存在的缺陷及其原因。然后，分析了监事会制度 和独立董事制度并存的必要性和并存后达到提高公司内部监督效力的可能性。最后， 根据监事会和独立董事两种制度的各自特点和实践中存在的不足，具体的提出了对 监事会和独立董事地位和权限的划分建议，着重论述了职工监事和外部监事的存在 意义。 本文的目的是实现独立董事制度和监事会制度的制度契合，进一步完善监事会 的监督职能，是实现上市公司良好的治理机制以及可持续发展能力的重要保障。 关键词：公司治理 监事会 独立董事 职工监事 关联外部监事 I Abstract The pattern of corporate governance can be divided into two different sorts: one is the unitary system which originates from west countries such as Britain and America, the other one is the dualistic system which comes from the European countries like Germany. The chief reason for introducing independent director system of “unitary system” pattern is that the function of the supervision society of the listed company is nearly paralyzed. The coexistence of the two different systems will cause a series of problems both theoretically and practically if the problem can’t be solved smoothly. The author analyzes the reason of Chinese supervisory board and independent director’s inefficacy, and set forth the suggestion on how to construct a supervisory mode with Chinese characteristics, based on the coexistence of independent directors and supervisory board. We will adopt some effective measures to reform the supervision mechanism with the present frame of system. This article suggests that the board of supervisors need to contain worker representatives, and the positions of outside supervisors should be taken by the representatives of related banks. Keywords: corporate gover