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监事会作为内部专门行使监督权的监督机构,是公司法人治理结构的一个重要组成部分。然而,实践中的我国监事会未能发挥应有的监督作用。其中原因之一是,监事会存在严重的制度设计缺陷。2002年,日本完成了自二战以来最大规模的《商法典》修改,该次修改仍在强化监事制度。本文拟对中、日股份有限公司监事规则进行比较研究,以期对完善我国监事会制度有所裨益。
Supervisory board, as a supervisory organ that exclusively exercises its supervisory power, is an important part of corporate governance structure. However, the supervisory board of our country in practice fails to exert due supervision. One of the reasons is that the supervisory board has serious flaws in system design. In 2002, Japan completed the largest revision of the “Commercial Code” since World War II, and the revision is still strengthening the supervisory system. This article intends to make a comparative study on the rules of supervisors in China and Japan Joint Stock Co., Ltd., in the hope of improving the supervisory board system in our country.