我国上市公司独立董事与监事会功能的比较与协调时间:2024-1-9 17:29:06 我国上市公司独立董事与监事会功能的比较与协调河南商都律师事务所 帖锋【摘要】独立董事制度是 20 世纪 60、70 年代产生于美国的一项公司治理制度，现已被众多国家广泛采纳，成为现代公司治理的一个重要组成部分。我国是在已经存在专门的公司监督机关——监事会的背景下引入独立董事制度的，因此必定要面临独立董事与监事会职能的界定和协调问题。本文对我国独立董事与监事会的性质、功能特点进行了比较分析，在此基础上对我国独立董事与监事会的职能进行了界定和协调。本文首先分析了我国现行法中独立董事和监事会职能的冲突和重叠，接着比较分析了我国独立董事与监事会性质、功能的各自特点，认为二者是各有短长、优势互补的，从而在此基础上对独立董事和监事会的职能进行了重新的界定和协调，最后笔者对监事会制度的完善提出了一些建议。【Abstract】The independent director system is a corporate governance system, which formed in 1960s and 1970s in America. It has been widely adopted by many countries as an important part of the modern corporate governance. China introduced the independent director system under the background of early existing specialized company oversight agencies-the Board of Supervisors. And therefore It faces the definition and coordination problems of the independent directors and the Board of Supervisors.I also have a comparative analysis on the features, functions and nature between China’s independent directors and the Board of Supervisors. Based on this theory, I make definition and coordination of the function between the independent directors and the Board of the Supervisors. In the article, I firstly analyse the conflict and overlapping functions between China’s independent directors and the Board of the Supervisors in present law. And then, I comparatively analyse the characteristics of natural function of independent directors and the Board of the Supervisors res...
