审计委员会能替代监事会吗?——兼论公司内部监督机构的应然职责  

Can the Audit Committee replace the Board of Supervisors?——on the Responsibility Scope of the Company’s Internal Supervisory Body

作　　者：杨大可[1] YANG Dake

机构地区：[1]同济大学法学院

出　　处：《中国政法大学学报》2022年第5期146-157,共12页Journal Of CUPL

基　　金：2021年上海市社科规划年度课题一般项目“全面加强党的领导背景下国企内部监督机制重构研究”(项目批准号:2021BFX013)的阶段性成果。

摘　　要：《公司法(修订草案)》对监事会做出若干新的制度安排,其中规定不同类型公司依特定条件在董事会下设审计委员会后即不必设置监事会。但审计委员会与监事会的法定职责/权差异巨大,存在立法矛盾。作为公司内部监督机构的监事会,其职责理念应由回顾型向展望型转变,职责范围亦相应地涵盖针对公司经营管理的监督,就特定经营管理行为与经营管理层讨论并提供咨询,同时在特定情况下监事会还可通过若干途径对经营管理施加影响。审计委员会无法取代监事会的制度功能,而只适于作为监事会下设的专门委员会,用以提高监事会的监督效率及专业性。国有独资公司仍应坚持设置监事会,但党组织需与监事会相融合。The revised draft of the Company Law makes some new institutional arrangements for the board of supervisors,which stipulates that under certain conditions,different types of companies do not need to establish the board of supervisors if the board of directors has already established an audit committee.However,the legal responsibilities/rights of the audit committee and the board of supervisors are greatly different,which means there are contradictions from the perspective of legalization.As the internal supervisory body of the company,the duty philosophy of the board of supervisors should change from retrospective to prospective,and its duty includes the supervision of the company’s operation and management,discussion with management regarding the operation and management issues of the company,and offer of consultation.At the same time,under certain circumstances,the board of supervisors can exert influence on the operation and management through several ways.Audit Committee can’t play the institutional function of the board of supervisors,but is only suitable as a special committee under the board of supervisors to improve the supervision efficiency and professionalism of the board of supervisors.A wholly state-owned company should still insist on establishing the board of supervisors,but the party organization should be integrated with the board of supervisors.

关 键 词：《公司法(修订草案)》 审计委员会 监事会 内部监督机构 国有独资公司 

分 类 号：D922.291[政治法律—经济法学]