摘要
任何一种治理模式,只要在当时的特定环境下能够有效地解决公司治理过程中的内部作用力之间的损耗问题,也就是只要能解决公司治理过程中的代理成本问题,就可以认为是一种好的公司治理结构。尤其是研究国外成功的公司治理模式时,首先应该明白这种公司治理模式所适用的具体环境条件是什么,才能有选择性地进行借鉴。我国公司法明确规定,监事会是公司法人的监督机关。借鉴国外公司治理结构模式,从完善我国监事会制度之组织制度、职权制度、责任制度方面提出立法建议。
Because of different histories and conditions in different countries and enterprises, a good corporation governance means that it must accord with particular circumstances. Any governance, only if it can resolve the problems of substitution cost, is considered a good form. Especially when the successful corporation governance of other countries is studied, what is the special background of this mode must be known. Then a proper choice can be made. The supervision committee of corporation is the special organ of supervision in the corporation act. The legislation advice in perfecting the system of supervision committee, such as setting up, authority, and duty ere is given.
出处
《重庆交通大学学报（社会科学版）》
2007年第5期30-33,共4页
Journal of Chongqing Jiaotong University:Social Sciences Edition
关键词
公司治理结构模式
监事会
独立董事
结构选择
corporate governance
supervision committee
independent director
mode choice
