摘要
监事会制度与独立董事制度是二种源于不同治理模式的内控机制。上市公司监事会功能几乎瘫痪是引进"一元制"模式的独立董事制度的主要原因。两种内控机制并存的格局在理论和实践中引发出了一系列问题。在现有制度框架内,我们要采取有效方略对监督机制进行改良,从而实现独立董事制度与监事会制度有机融合,通过合理的制度设计来完善我国上市公司内部监督机制。
Supervision Society System and independent director system are different interal control mechanism coming from different administrative patterns.The chief reason for introducing independent director system of 'one system'pattern is that the function of the supervision society of the listed company is nearly paralysed.If the two systems coexist there will be a serials of problems both theoretically and practically.We will adopt some effective measures to reform the supervision system with the present system frame,so that the two systems will be combined into one.Only by rational system design,can China's listed commpany internal supervision mechanism be perfected.
出处
《石河子大学学报（哲学社会科学版）》
2004年第1期46-49,共4页
Journal of Shihezi University(Philosophy and Social Sciences)
关键词
上市公司
监事会
独立董事
内控机制
权力边界
listed cpmpany
supervision society
independent director
internal control mechanism
power boundary
