论文部分内容阅读
本文通过比较、分析以德日公司为代表的监事会监督模式和以美国公司为代表的审计委员会监督模式认为:一个公司究竟应选择何种监督模式必须权衡考虑公司所处的外部环境和内部所有权结构。文章继而分析了上述两种监督模式在公司组织架构中共生的可能性,并对我国上市公司内部监量体系的构建提出看法,指出监事会制度改革的关键和经营者内部监督体系构建的方法。
This article compares and analyzes the supervisory model of the supervisory board represented by German and Japanese companies and the auditing model of the audit committee represented by American companies. It is concluded that what kind of supervision model a company should choose must be weighed against the external environment and internal ownership structure of the company. . The article then analyzes the possibility of the above two kinds of supervision modes coexisting in the company’s organizational structure, and proposes opinions on the establishment of an internal monitoring system for listed companies in China. It points out the key to the reform of the board of supervisors system and the method for constructing the internal supervision system of the managers.