中外公司治理结构的比较分析

本文将我国同美、德、日等公司治理结构进行比较分析，并对我国公司治理结构中存在的主要问题进行剖析，认为应从公司的股权结构、治理模式和治理结构等方面来改善公司治理机制，特别强调解决监督机制问题，提出了在强化现有监事会职能基础，引入独立董事制度来弥补这一制度性缺陷。

Comparative Analyses of Management Structure of Firms in China and Abroad

This paper compares the management structures of Chinese firms with those of firms in the United States, Germany, Japan and such. It also analyzes the main problem existing in the management structure of firms in China. It argues that the firms should reform equity structure, management model and management structure to improve the system of management. It points out emphatically the problem of supervisory system and suggests that the firm should strength the function of the existing supervisory board and then should introduce a system of independent direetor to make up the defect of supervisory system.