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为了进一步提高本国的公司治理水平,加强监事会的监督能力,经过长期的公司法实践并借助与学界的密切交流,德国《股份法》为股份有限公司的监事会创设了一套既完整又行之有效的信息制度。监事会由此可以通过董事会主动作出的内容广泛的定期报告,特殊情况下的特别报告以及监事会针对特定情况要求董事会作出的提案报告,甚至通过行使《股份法》第111条第2款规定的直接查阅及审查权,获得全面、真实、及时的公司信息,并以此为基础对公司的经营管理实施有针对性的高效监督。无论是德国《股份法》赋予监事会的强大信息权,还是对董事会制作报告的内容和形式上的要求,均对旨在加强我国监事会监督能力的未来公司法规范具有重要的借鉴价值。
In order to further improve the level of corporate governance in our country and to strengthen the supervisory capacity of the board of supervisors, Germany’s “Share Law” has established a set of complete and effective supervisory boards for the limited company through long-term practice of corporate law and close exchanges with the academic community Information system. The Board of Supervisors can thus make its report available through the board of directors on a wide range of regular reports, special reports under special circumstances and the board of supervisors’s request for specific circumstances, even through the exercise of direct inspection under Section 111 (2) of the Securities Act And the right to review, access to comprehensive, real and timely corporate information, and on the basis of the company’s management of the implementation of targeted and efficient supervision. Whether it is the German company’s right to supervisory information given by the Stock Code or the contents and formal requirements of the report of the Board of Directors, it is of great value to the future corporate governance norms that aim to strengthen the supervision power of the board of supervisors in Germany.