【作者】 张志鹏；

【导师】 蔡立东；

【作者基本信息】 吉林大学 ， 法律， 2011， 硕士

【摘要】 “尽管人们对公司法人的治理的精神有各自不同的理解,但公司法人治理结构的核心就是公司的管理监督机制。”监督机制能否有效发挥作用,直接关系着股东权益及债权人利益,是维护公司健康和稳定运行的重要保障。人们一直在尝试各种方法,以期在管理成本与监管效果之间达到平衡。历史的实践证明,监事会制度是能够有效控制公司监管成本,并对公司的经营行为进行监督最有效的手段。本文分为引言、正文、结论三部分。引言部分简要分析我国监事会制度的现状与完善方向,引出本文所要解决的问题。正文共分三个部分,通过比较分析中国监事会制度的运行现状,找出我国目前监事会形同虚设现状的症结所在。针对中国监事会制度的缺陷,借鉴国外先进立法经验,为中国监事会制度的完善提一些法律层面的建议。第一章,简要介绍中国监事会制度的基本情况,详细分析其作为内部监督机制存在的主要缺陷。我国监事会应当是仿照日本模式建立起来的,虽然一度废止,但是在《公司法》颁行后又再度确立并不断发展。随着《公司法》的几次重大修改,关于监事会的部分有所补充,监事会的权力也在不断扩充、完善。但就目前实际运行效果看,监事会制度并没有很好的起到监督作用。这里有我国正处于向市场经济转变的转型期,市场制度还不健全等因素,但更主要的还是我国监事会制度在法律层面存在缺陷。首先,监事会缺乏独立性。由于股权相对集中,内部人控制现象严重,大股东依靠股权优势间接控制或影响监事会。法律设置的职工监事由于缺乏必要的保障,也无法起到监督的作用。其次,监事会的权限仍然有限。法律赋予监事会的财务检查权没有具体的程序规定,缺乏可操作性。监事个人也无权行使监督职权,这也制约了监事会履行职责。此外,监事会也缺乏参加公司会议,监督公司决策的权力。这些权力上的空白,使得监事会监管起来捉襟见肘。再次,监事会组成人员缺乏必要的法律和财务知识,由于法律没有对监事的任职资格做出积极规定,所以外行监管内行的现象很普遍,问题无法得到及时发现,监管效率很低。最后,法律对监事会的监管责任也不够明确,缺乏奖惩机制,无法督促监事会履行职责,更无法提高监事会的监管动力。通过对监事会制度的分析,我们找到了完善监事会制度的立法切入点,即通过立法弥补监事会制度立场不够独立、监管欠缺专业性的不足,有针对性的引入法人监事制度及对中国监事会其他相关制度的进行完善。第二章,介绍以引入法人监事制度为核心完善监事会制度的构想。本章分为两部分。第一部分对法人担任监事的可能性进行分析。首先,论证法人完全可以担任监事。虽然法人是自然人的集合,但是通过其内部统一意见、外部派驻代表,完全可以像自然人监事那样履行监督职责。同自然人监事相比,由于法人一般都有自己的章程或工作规范,其行为更不容易受到外界干扰,更具独立性。并且,由法人担任监事,特别是会计师事务所、律师事务所这样的机构担任法人监事,其对自身信誉的重视远远超过一般的自然人;其在监管领域内的专业性也是普通监事无法相比的。总之,法人担任监事不仅是可行的而且更加有利于提高监管质量。本章第二部分提出法人监事制度的总体构想。建立法人监事制度,要以目前监事会制度的主要缺陷为切入点,以保证法人监事的独立性,发挥法人监事的专业性为中心。在法人监事的适用范围上,可以借鉴日本的相关立法经验,区别公司的股东人数和公司规模,对法人监事的适用做出区别规定。在股东人数达到一定标准或存在绝对控股股东的情况下,或者公司规模较大时,应当强制监事会必须选任法人监事。在任职资格方面,担任监事的法人不得与公司或公司的股东存在关联关系,以保证其独立性。法人监事应当具备与其具体监管业务相适应的专业资质。选举法人监事时,应当采用累积投票制,选举进行财务监督的会计法人监事和合理数量的其他法人监事。引入法人监事,目的就是为了加强监事会的独立性,提升监管水平,所以除了拥有普通监事的监督权外,应当允许法人监事独立行使监督权,并强化法人监事的财务监督权和获得信息权。为了应对复杂的社会环境和经营者规避法律的行为,法律有必要授权法人监事对公司的经营行为进行合法性与合理性审查。在处理法人监事与监事会的关系时,应当明确监事会的协调、指导地位。从保证法人监事的独立性、尊重法人监事的专业性角度出发,保证法人监事对全体股东负责,独立行使监督权,不受监事会的不当干涉。此外,法律应当为法人监事履行职责提供必要的法律保障、经济保障,并且明确法人监事的法律责任。第三章,对进一步完善监事会的相关法律制度提出建议,健全法人监事发挥作用的外部监督环境。提升监事会的法律地位,赋予监事会对董事、高管的任免权、人事安排的监督权;完善监事选举程序,强制使用累积投票制,更好的兼顾中小股东的意愿;引入外部监事制度作为法人监事制度的补充;优化监事会的人员结构。更多还原

【Abstract】 “Although there are different interpretations on the spirit of corporation governance, the core of the corporation governance structure is the corporation’s management and supervision mechanisms.”If mechanisms can play an effective role is directly related to the interests of shareholders and creditors, and is an important guarantee for corporation’s health and stable operation. People have been trying various methods to achieve balance between management costs and regulation effect. History proved that the system of supervision committee is able to effectively control governance costs, and is the most effective means of supervision on the corporation’s operation.This article is divided into three parts: introduction, body, conclusion. In the introduction, there is a brief analysis of current situation and improvement on the system of supervision committee, which leads to the problem to be solved in this paper.This text is divided into three parts, through Analysising the legal systems on supervision committee in China, to find out the crux of supervision committee. Utilizing advanced foreign legislative experience, there are some advices about perfecting the system of supervision committee in China.The first chapter briefly introduces the basic situation of the system of supervision committee in China, analyzes of detailed defects of the internal supervision mechanisms. Our supervision committee should be built up modeling the Japanese, although once being abolished, but being re-established and growing after "The Law of Corporation". With several major changes on "Company Law", the power of supervision committee is also expanding and perfecting. But now, the actual effect is that the system of supervision committee is not well. Here are adverse factors, for example, in transition to market economy and the imperfect market system in China, but more important is there are legal deficiencies of the system of supervision committee. First of all, lack of independence. As the relative concentration of equity, internal control is serious, major shareholders rely on equity advantages to control indirectly or influence supervision committee. Lacking of necessary safeguards, employee supervision which is set by the law can not play a supervisory role. Second, authority is still limited. There is no specific right of financial inspection of supervision committee under the law, lacking of maneuverability. Supervisors are not entitled to exercise supervisory functions, which restricts supervision committee to perform their duties. In addition, supervision committee lacks of power of participating in corporation meetings and overseeing the company’s decision-making. Losing powers make it have too many difficulties to cope with supervision .Again, the supervision committee members lack the necessary legal and financial knowledge, because the law did not make positive rules on qualification of supervisors, thus laymen regulate experts, the problems can not be found in time, the supervision is very inefficiency. Finally, the law on supervision committee is also not clear about supervision responsibility, lacking of reward and punishment mechanism to can not urge supervision committee to perform their duties, not be able to improve the supervision power. Through the analysis of the system of supervision committee, we found the legal entry to perfect it, through legislation to make up for the independence of supervision system and the lacking of supervision professionalism, and the introduction of the system of corporation supervision committee selectively and recommendations on other relative supervision system in China.The second chapter introduces proposes the concept of perfecting the system of supervision committee as the core is introduction of corporate supervisors. This chapter is divided into two parts. The first part is the analysis of the possibility of legal persons being supervisors. First, the argument that if legal persons can serve as supervisor. Though the legal persons is a collection of natural persons, the views through its internal unity, external representation, can perform supervisory duties as natural supervisors. Compared with the natural supervisors, as legal persons generally have their own statutes or work norms, their behaviors is less susceptible to outside interference, more independence. At the same time , legal persons being supervisors, in particular, in accounting firms, law firms as legal persons, the importance of its own credibility far more than ordinary natural persons;. In the field of professional regulation is can not be compared to the general supervisors .In short, legal persons being supervisors is not only feasible but also more conducive to improving regulatory quality.The second part of this chapter introduces the overall concept of corporate supervisors. Establishing legal supervisors systems should take Chinese current supervision committee `s defects to the main entry to ensure the independence of corporate supervisors and play a dominant center of corporate business experience. The scope of the corporate supervisors, we can learn from Japanese experience in the relevant legislation, differ the number of shareholders from company size, make different rules on the application of corporate supervisors. Supervision committee must select corporate supervisors while the number of shareholders reach a certain standard, there are absolute controlling shareholders, or a larger company. In the qualifications, the supervisors and the company or the company’s shareholders can not be an association to protect their independence. Supervisors should have the legal supervision of the business to adapt to their specific professional qualifications. Electing corporate supervisors, shall be cumulative voting, elections supervisor of financial supervision and a reasonable number of corporate accounting and other corporate supervisors. The purpose of the introduction of corporate supervisor is to strengthen the independence of the board of supervisors to improve the level of supervision. Thus, except general supervisors` supervision, corporate supervisors should be allowed to exercise supervision independently and we should strengthen the financial supervision and information achieving rights of corporate supervisors. In response to complex social environment and the behavior of the operators to circumvent the law, the law is necessary to conduct the legitimacy and rationality review. We should be made clear of supervision committee’s coordination and guiding position,when dealing with the relation between corporate supervisors and supervision committee. From the professional point of view on maintaining independence on the corporate supervisors, respecting for corporate supervisors, to ensure that corporate supervisors be responsible for all shareholders, exercise supervisory authority independently, free from undue interference in the supervision committee. In addition, the law should perform their duties as corporate supervisors to provide the necessary legal protection, financial security, and clear legal duties on corporate supervisors.The third chapter, make recommendations on how to improve the related legal system about supervision committee, and improve the role of corporate supervisors external oversight environment. Improving the legal status of supervision committee, to give the supervision committee the right of appointing directors, officers, and supervising the personnel arrangements; improve the process of electing supervisors, select cumulative voting imperatively, and take into account the wishes of minority shareholders additionally; introduce external supervisors as a supplement of the system of supervision committee; optimize personnel structure of supervision committee.更多还原