摘要
近年,海外监事会制度发展出现了"备择化"、"灵活化"和"职能强化"的趋势。监事会制度的上述发展趋势实际上是公司内部治理监督机制简化、低成本化大方向的反映,同时也是尊重上市公司自主权,回归公司治理本质的正本清源之途。我国的公司立法尤其是上市公司立法应顺应这一趋势,不宜在法律上强行"一刀切"地规定所谓"完美"的公司治理模式,更不应忙于"叠床架屋"式地引入各类公司治理监督机制,而应从实际出发,为上市公司提供合理科学的制度选择。
In recent years, the development of overseas supervisory board system has a trend of ＂alternation＂, ＂flexibility＂ and ＂enhanced functions＂. This trend of supervisory board system not only reflects the simplified internal management mechanism and low cost, but also respects the autonomy of a listed company and the return to the essence of corporate governance. The legislation of China＇s company, especially legislation of a listed company, should conform to this trend, and should not impose legal uniformity on the so-called ＂perfect＂ model of corporate governance and even should not engage in ＂redundant＂ type of introduction of various company governance mechanisms. We should proceed from the reality and provide reasonable and scientific system choice for listed companies.
出处
《证券市场导报》
CSSCI
北大核心
2012年第12期61-66,共6页
Securities Market Herald
关键词
监事会制度
独立董事
公司治理
公司法
supervisory board system, independent directors, corporate governance, corporate law
