新《公司法》背景下有限责任公司内部监督模式再造与选择  

Reconstruction and Selection of Internal Supervision Modes for Limited Liability Companies in the Context of the New Company Law

作　　者：李晓龙[1] 杨亚旗 Li Xiaolong;Yang Yaqi(School of Law,Tianjin University of Finance and Economics,Tianjin,300222)

机构地区：[1]天津财经大学法学院,天津300222

出　　处：《天津法学》2024年第4期42-50,共9页Tianjin Legal Science

摘　　要：新《公司法》(2023年修订)在双层制基础上引入了单层制治理监督机制,其特点在于,公司的决策职责与监督职责均由董事会统一承担,由董事会下设审计委员会,来替代监事会履行对公司的内部监督职能,监事会或监事不再是有限责任公司必须设立的组织机构,赋予了公司更大的自主选择权。虽然审计委员会的职权有所扩张,但相较于监事会职权反而有所限缩,基于此,有限责任公司面临着如何选择监事会与审计委员会并合理设置内部监督模式的新课题,有限责任选择监督模式的建构应围绕公司治理效益最大化目标细化和完善相关配套制度,强化审计委员会的监督效能与执行力度。The new Company Law(revised in 2023)introduces a single-tier governance and supervision mechanism on the basis of the two-tier system,which is characterized by the fact that the decision-making and supervisory responsibilities are undertaken uniformly by the board of directors,and the board of directors establishes an audit committee to replace the supervisory board to perform internal supervision function of the company.The supervisory board or supervisors are no longer the organization that must be set up by the limited liability company,which gives the company greater autonomy to choose.Although the authority of the audit committee has been expanded,but it is limited compared to the supervisory board authority.Based on this,limited liability companies are faced with a new challenge of how to choose between the supervisory board and audit committee and set up a reasonable internal supervision mode.Starting with the current operation status and practical dilemma of the internal supervision mode of limited liability companies,on the basis of examining the practice of foreign systems,the authors compare and analyze the advantages and disadvantages of audit committees and supervisory boards,and explore the reconstruction and selection of internal supervision modes for limited liability companies under China's new Company Law.

关 键 词：新《公司法》 有限责任公司内部监督 监事会 审计委员会 监督模式选择 

分 类 号：D923.99[政治法律—民商法学]