摘要
我国上市公司普遍存在监督失衡问题,不断发生的上市公司高管涉案事件就是明证。究其原因在于公司治理结构虚置。在上市公司普遍一股独大和现有《公司法》框架内监事会缺乏实质性的监督制约权,无法对大股东控制下的董事会和高管人员的违法行为担当起监督职责,使其有了刀尖上跳舞的冲动。因此,以优化股权结构为突破口,不断完善我国上市公司治理结构,强化监事会的法律地位,设计有效的监督机制,其功能定位在代表广大利益相关者对董事会和经理层进行监督。
China＇s listed companies are mostly defected by the lack,or at least weakening,of a supervision system, which is evidenced by the financial crimes committed by the managers of these companies.The reason for this lies in the disfunctioning of their supervision agencies,i.e.,the managers and other high officials of the companies are under no effective supervision in the present context of enterprise laws.The author holds that measures should be taken in the improvement of stockholding structuring and the legal system concerning listed companies in order to guarenttee an effective supervision over these people.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2011年第2期116-120,共5页
Journal of Lanzhou University（Social Sciences）
关键词
上市公司
监事会
监督职能弱化
股权结构
监督机制
listed company
supervising board
weakening of supervision
stockholding structure
supervision mechanism
