关于独立董事制度及监事会制度的协调及完善.pdf

上海交通大学硕士学位论文论独立董事制度与监事会制度的协调与完善论独立董事制度与监事会制度的协调与完善摘要为了完善上市公司的治理结构,引入独立董事制度成为了近年来我国公司法研讨的热点问题,2006 年 1 月 1 日施行的新(修改后的)《公司法》更将独立董事以法律的形式确立下来。随着独立董事制度在我国的引入和实施,我国公司治理结构中出现了独立董事与监事会并存的局面,由此形成了独立董事制度和监事会制度在监督职能上多方面的重叠与冲突。修改后的《公司法》虽然使公司内部监督机制有了较大完善,但无论是监事会制度还是独立董事制度,其中仍存在一些问题需要思考和研究。因此如何协调二者的关系并做好制度构架和完善就成了我此次选题的重要依据。本文主要采用历史分析、比较研究等方法从制度背景及职能等方面对独立董事制度与监事会制度进行了比较权衡,既阐释了独立董事制度与我国固有的监事会制度存在的冲突,又分析了这两种制度各自具有的优劣之处及存在的互补性;提出从监控功能的不同特点出发对其各自的功能进行合理定位,从而做好职权划分。同时提出立足我国的现实状况对引进的独立董事制度和我国现有的监事会制度进行相应改造和完善,并对架构二者关系、实现二者协调的相关制度安排提出建议,以期使其共同为完善我国公司治理结构发挥应有的作用。上海交通大学硕士学位论文论独立董事制度与监事会制度的协调与完善关键词:独立董事,监事会,公司治理,公司内部监督机制上海交通大学硕士学位论文论独立董事制度与监事会制度的协调与完善COORDINATING AND PERFECTINGTHE INDEPENDENT DIRECTOR SYSTEMAND THE SUPERVISORY BOARD SYSTEMABSTRACTIntroducing the system of independent director into china to perfectcorporate governance in recent years has e a hot issue in study panylaw in our country. The pany law that put in force this year establishesindependent director as a form of law rule. Along with the system being introducedand put into practice, a situation that independent director and supervisory boardcoexist is formed in practice in our country's corporate governance. This leads tothe overlap and conflict between their functions in many aspects. Although theinner surveillance system of panies was greatly improved because of theadjustment of the Law for Corporation enforced last year, the problem existing inboth supervisory board system and independent directorate system needs to befurther considered and studied. Therefore, how to coordinate and perfect these twosystems is the vital gist for my choice of this this paper, I make parison between the independent director systemand supervisory board system in aspects of background and functions, and analyzenot only the conflict between them, but also the advantages and the disadvantageseach of them has, and the specific property of mutual supplement. I think that therange of their power should be made clear based on their