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一、全面认识企业监督工作的内涵,认清企业监督工作的多层性 监督是企业法人治理结构中不可或缺的一环,是现代企业制度的核心要义之一。从一般意义上去认识,监督似乎只是查处、惩处的意思;而从更高的层次上去认识,监督更多的侧重于检查、督促被监督人有没有很好地履行职责、尽到责任。换言之,监督除了查处惩治这一基本的职能之外,还有检查督促这一更重要的职能。而在现代企业制度下,从不同的角度出发,监督这种检查督促的职能又有着不同层次的内涵:
First, to fully understand the connotation of enterprise supervision, and to recognize that the multi-layered supervision of corporate supervision is an indispensable part of the corporate governance structure is one of the core essentials of the modern enterprise system. From the general sense of understanding, supervision seems to be only the meaning of investigation and punishment; from a higher level to understand and supervise more focused on the inspection, supervise the supervisor is not well perform their duties, to fulfill their responsibilities. In other words, in addition to investigating and punishing this basic function of punishment, supervision and inspection urge this more important function. However, under the modern enterprise system, from different perspectives, the function of supervising this kind of inspection and supervision has different levels of connotation: