完善我国公司治理结构的理性选择——规范监事会制度

监事会制度与独立董事制度并存,会造成两个机构之间权利不清、职责不明,从而削弱双方的监督功能、降低监督效果。我国三权分立、相互制衡的公司治理结构本身是合理的,只是该机制在运行过程中效率不高。制度在实施中出现的弊端不能归因于制度本身,完善我国公司治理结构的理性选择应是规范监事会制度。

The Rational Choice for Improving Corporate Governance Structure:Standardize Supervisory Board System

The coexistence of supervisory board system and independent director system will cause ambiguous powers and responsibilities between these two institution, which may weaken their supervision function and lower their supervision effects. Based on the principle of rights separation in three aspects and mutual control, China's corporate governance structure itself is reasonable, while it has low efficiency in operation. The problems that appear in the process of system operation shouldn't be attributed to the system itself. The rational choice for improving corporate governance structure in China is to standardize the supervisory Board, system.