试论公司内部监督机制  

Study on the Supervision Mechanism Inside the Company

作　　者：柳鹏 

机构地区：[1]广东省东莞市人民检察院,广东东莞523129

出　　处：《山东商业职业技术学院学报》2007年第5期81-84,93,共5页Journal of Shandong Institute of Commerce and Technology

摘　　要：英美法系与大陆法系在公司内部监督机制方面有着不同的制度设计,英美法系国家通过在一元制结构下创设独立董事制度来克服公司内部人控制的现象,而大陆法系国家则通过在二元制架构下设立监事会制度来完善对管理层的监督。由于监事会制度运行的失效,我国引入了独立董事制度,形成了独立董事和监事会并存的格局,从而引发了两种制度的碰撞和冲突。本文通过一番比较分析之后对我国公司治理的走向得出一些中肯的结论。Common law and civil law jurisdictions have different regime design in supervision mechanism inside the company. Common law jurisdictions establish independent directors regime open to avoid the phenomena of insider control in company, while civil law jurisdictions sot up board of supervisors regime to improve the supervision to adminis- tration and supervision authorities. Becauso board of supervisors regime doesn＇t work efficiently, our country has introduced the in＇dependent directors regime, which has the pattern that the independent director and board of supervisors coexist, thus caused the collision and conflict of two kinds of regimes. What course should the corporate governance of our country follow？ This text attempts to draw some apropos conclusions after some comparison and analysis.

关 键 词：独立董事 监事会 公司治理 内部人控制 

分 类 号：D97[政治法律—法学]