监事会的本原性质、作用机理与中国上市公司治理创新  

The Normative Nature and Functioning Mechanism of Supervisory Board and Corporate Governance Innovation of China's Listed Companies

作　　者：王世权[1] 

机构地区：[1]东北大学工商管理学院,沈阳110004

出　　处：《管理评论》2011年第4期47-53,共7页Management Review

基　　金：国家社会科学基金(后期资助)项目(10FGL002);国家教育部人文社科基金项目(08JC630013);中国博士后科学基金特别资助项目(201003622)

摘　　要：针对理论上对监事会制度去留的争论,按照企业本质→企业目标→公司治理机能→监事会的本原性质与作用机理→中国上市公司治理创新这一思路进行了探讨。研究认为,企业在本质上是融契约性与生产性为一体的一组契约联合网络,其目标是持续竞争优势的获取与维系。对此,要求公司治理承担着"对等"的两项机能——"保健机能"和"激励机能"。依此逻辑,监事会的本原性质是通过业务监督与财务监督活动的展开,为缔约者提供了一个减少缔约风险,增加缔约意愿的监督制衡机构的同时,又为以股东为首的利益相关者提供了一个参与机制。最后,指出中国上市公司治理创新也应该以引入符合本原性质的监事会作为突破口。In view of the theoretical debate on the elimination or retention of the Supervisory Board System,this article probes into the subject according to the thinking of firm nature → firm goal → corporate governance function→the normative nature of supervisory board → corporate governance innovation of china＇s listed companies.The research demonstrates that a firm is a group of contractual alliance networks which mix contractility and productivity with the goal of acquiring and retaining of sustainable competitive advantage,which requires corporate governance to undertake two＂equal＂ functions-＂hygienic＂and＂incentive＂.Thus,the normative nature of supervisory board is to provide a monitoring and checking institution to reduce contract risks and increase contract intention for the contract parties by carrying out business supervision and financial oversight activities,and a joint mechanism for the stakeholders headed by shareholders.Finally,it indicates that China＇s corporate governance should take the induction of supervisory matching with board normative nature as the breakthrough point.

关 键 词：监事会 公司治理 董事会 审计委员会 

分 类 号：F276.6[经济管理—企业管理]