公司治理优化视域下的监事会制度重塑及其功能实现  

The Reshaping of Board of Supervisors System and the Realization of its Function from the Perspective of Corporate Governance Optimization

作　　者：崔文玉[1] CUI Wen-yu(Law School,Shanghai University,Shanghai 200444,China)

机构地区：[1]上海大学法学院,上海200444

出　　处：《现代法学》2022年第6期146-161,共16页Modern Law Science

摘　　要：公司治理作为社会治理的重要组成部分,其治理内容逐步从以内部治理为主转向内外部协同治理,公司治理的目标从追求股东利益的最大化过渡到高度关注利益相关者利益和企业价值最大化,公司治理的标准也从营利导向、合法监督转向合法与合规并重、自利与利他并行的社会性公司模式。监事会制度作为公司治理实现的重要手段,由于其在功能定位上出现偏差,在实现机制上出现缺损,导致该制度的运行无法实现预设的价值目标,并且严重制约了公司治理机制的完善。未来改革的基本思路是将监事会的改革放到公司治理体系完善的整体框架之内,将公司治理所追求的合规经营、社会责任等作为监事会制度改革的基础和目标。在此基础上,通过重塑监事会的独立法律地位,更新监事会的职权,明晰监事会的职责,扩大监事会的监督内容,优化监事会的结构,强化与其他部门之间的协调与衔接等制度设计,实现监事会制度改革对完善公司治理的促进作用。Corporate governance is an important part of social governance,its content has gradually changed from internal governance to internal and external co-governance;its goal transitions from the pursuit of the maximum interests of the company to a high degree of concern for stakeholders and maintaining business continuity;its standard has also changed from profit-oriented and legal supervision to a social corporate model which focuses on both legality and compliance,self-interest and altruism.As an important means to realize corporate governance,the system of Board of Supervisors not only fails to realize the present value target but also seriously restricted the improvement of corporate governance mechanism because of its deviation in function orientation and defect in realization mechanism.The future reform is to put the reform of the Board of Supervisors into the overall framework and put the pursuit of compliance,social responsibility as the basis.On that basis,through the following institutional designs to achieve the role of the Board of Supervisors on corporate governance,such as reshaping the independent legal status,renewing the authorities,clarifying the responsibilities,expanding the content of supervision,optimizing the structure of the Board of Supervisors and strengthen the coordination and connection with other departments.

关 键 词：公司治理 监事会 合法与合规 协作性监督 法律实现 

分 类 号：DF411.91[政治法律—经济法学]