国外典型股份公司监督机制的比较与借鉴

通过对英美法系中美、英两国与大陆法系中德、日、法三国监督机制的比较分析发现，由于法律传统和经济结构的不同，两种监督模式各有其优缺点。这对构建我国股份公司监督机制提供了有益的启示：即融资结构是构建公司监督模式的基础；保持监督部门的独立性是监督机制有效运行的根本保障；根据公司规模大小设立不同的监督制度。

Comparison and Reference of Typical Supervisory System of SLC in Foreign Countries

Through comparison of the supervisory system between Britain and United states in common law and that of Germany, Japan and France in civil law, we find that the two supervisory models have respective advantages and disadvantages as a result of different legal tradition and economic structure. This provides us with a few useful enlightenments in establishing China's supervisory system of stock limited company: financial structure as foundation; retaining the independence of supervisory agencies as an essential guarantee; and setting up different supervisory systems according to different company scales.