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独立董事与监事:共生互动
引用本文:刘建中,何亮.独立董事与监事:共生互动[J].经济经纬,2005(2):87-89.
作者姓名:刘建中  何亮
作者单位:河南大学,会计研究所,河南,开封,475001
摘    要:独立董事制度引入我国以来并未在上市公司发挥应有的监督作用,反而使原有的监事会被边缘化。为解决二者的冲突问题,首先,要对二者的职责合理定位,独立董事侧重于对经理层监督,监事侧重于对董事层监督,避免交叉重叠、效能弱化;其次,要强化独立董事、监事的独立性、胜任能力、诚信等素质,积极推进法制、激励约束机制、用人机制、保险机制、绩效评价体系等配套措施建设,使企业内化的外部监督与内部的监督共生互动,重建公司治理的监督架构。

关 键 词:公司治理  独立董事  监事
文章编号:1006-1096(2005)02-0087-03
修稿时间:2004年11月16

The Symbiotic and Interactive Relations between Independent Director and Supervisor
LIU Jian-zhong,HE Liang.The Symbiotic and Interactive Relations between Independent Director and Supervisor[J].Economic Survey,2005(2):87-89.
Authors:LIU Jian-zhong  HE Liang
Abstract:Independent director system cannot play its supervision in listed companies, and have function overlap with other supervisors. In order to solve this problem, independent director should supervise managers, while supervisors oversee board of directors. There is still a large space for the perfect of such system. Encouragement, evaluation and insurance are greatly needed to enhance the credit and capability of independent director and supervisor.
Keywords:corporate governance  independent director  supervisor
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