摘要
基于不同类型公司对监督力量配置的差异化需求,《公司法(修订草案)》在引入单层制公司治理架构的基础上,重新配置了公司治理中的监督力量,这是此次公司法修订中的重大制度革新。修订草案呈现出强化单层制下董事会监督职能和优化双层制下监事会制度等两条修法主线,释放了新的公司自治空间。就监督内容而言,监事会的监督包括财务监督、业务监督和人事监督,当前修订草案仅对审计委员会配置了财务会计监督职权,系立法者的主动选择而非规范漏洞。在监督深度上,监事会的监督系合法性监督,审计委员会则兼顾合法性监督与合理性监督,这是两种监督权配置上的最大差异。除财务会计监督的法定职权之外,公司可以通过章程将其它监督权配置给审计委员会。在股东控制突出的中国公司治理实践中,监督权的重新配置将产生体系效应:股东监督将面临相应强化的调试需求;董事会监督职责的融入产生了权力配置上的扩张需求;控制股东未纳入被监督对象,对其通过股东压制、实质董事、关联交易制度予以规制。《公司法(修订草案)》可基于前述整体视角予以进一步完善。
The “Company Law(Revised Draft)” reconfigures the supervisory power in corporate governance on the basis of the introduction of a single-tier corporate governance structure. The revised draft presents two main lines of revision,including strengthening the supervisory function of the board of directors under the single-tier system and optimizing the supervisory board system under the two-tier system,releasing new space for corporate autonomy. Comparing with the supervision contents of the board of supervisors,the current revised draft only allocates financial and accounting supervision powers to the audit committee. In addition,the company can assign other supervision powers to the audit committee through the articles of association. In terms of the depth of supervision,the audit committee takes both legality and rationality supervision into account,which is the biggest difference with the board of supervisors. In the practice of corporate governance in China,where shareholder control is prominent,the reconfiguration of supervisory power will have a systemic effect.The Company Law(Draft Amendment) should be further improved based on the aforementioned overall perspective.
作者
刘斌
Liu Bin(University of Civil,Commercial and Economic Law School of China University of Political Science and Law;Company Law Amendment Special Class of Legislative Affairs Commission of the Standing Committee of the National People's Congress)
出处
《国家检察官学院学报》
CSSCI
北大核心
2022年第2期34-48,共15页
Journal of National Prosecutors College
基金
中国政法大学青年教师学术创新团队支持计划(20CXTD02)和中国政法大学钱端升杰出学者支持计划资助项目的研究成果。
关键词
公司治理
监事会
审计委员会
合法性监督
合理性监督
Corporate Governance
Board of Supervisors
Corporate Audit Committee
Supervision on Legality
Supervision on Reasonableness
