摘要
外部监事制度是日本和我国澳门地区公司治理结构的特色,其在强化监事会的独立性、制衡大股东控制权的滥用、保障公司和中小股东利益等方面具有独特功效。目前,我国部分上市公司已引进了一些外部监事,但是立法上尚缺乏对外部监事的地位、职权、薪酬、义务和责任等方面的明确规定,实践中也存在诸多亟待解决的问题,有必要进一步规范和完善。
Outside supervision system is characteristic of company management in Japan and Macao. It is effective in strengthening the independence of the board of supervisors, controlling the power abuse by big shareholders, and protecting the interests of the company and minor stockholders. At present, some listed companies in our country have already introduced the practice of outside supervision. But definite legal stipulation is still lacking in terms of the status, functions, power, salary, obligation and responsibility on the part of the outside supervisors. Further, there are practical problems that need to be solved urgently. It is then necessary to normalize and perfect the system.
出处
《新疆大学学报（社会科学版）》
CSSCI
北大核心
2003年第3期63-67,共5页
Journal of Xinjiang University(Social Science Edition)
