上市公司内部监督制度的比较与选择

公司治理的核心问题之一是如何加强对企业经营者的监督和控制,建立企业内部监督制度。德国、日本、美国公司内部的监控模式是国外比较成功的典范。我国上市公司在先后引入了监事会制度、独立董事制度两种不同公司治理结构下的监督制度的情况下,"内部人控制"现象却依然严重。我们认为,在借鉴其他国家的制度经验时,应充分注意到各国文化背景、公司治理结构、制度环境的差异,立足于我国国情来进行制度的选择与创新。

Internal Supervision System's Comparison and Choice of the Companies On the Market

One of key problems on company's management is how to strengthen supervision and control on management of a company, establish a system of internal supervision. There are some successful models of internal supervision such as Germany, Japan, America. The companies on the market introduced into broad of supervision system, independent director system. Under the two different supervision system, "personal control"still exits. In our opinion, while we use other countries experience, we should also notice the difference on culture review, the structure of company's management, society system, and choose and innovate the systems according to the situation of our country.