摘要
现代公司治理模式一般分为两种:一种是以英美为代表的"一元制"治理模式,另一种是以德、日为代表的"二元制"治理模式,由于政治、文化、法律传统的不同,两种治理模式中所设计的监督机制也存在诸多差异。作为大陆法系国家,我国公司治理模式与德、日相似,属于"二元制"模式。针对当前我国公司治理中的监督机制,在强化监事会的法律地位、职能,加强职工民主监督管理制度的基础上,引入独立监事制度来弥补这一制度性缺陷,具有明显的理论和现实意义。
In general, there are two types of modern company management models: one is called 'single-strata system' representatively in Britain and USA; the other is called 'double-strata system' representatively in Germany and Japan. Due to different political, cultural, legal traditions not a few differences also exist in the supervisory systems designed by these two models. As a country of civil law, the management model in China belongs to the 'double-strata system'. Targeting on the supervisory system in China, it is of great theoretical and practical importance to introduce an independent supervisory system to make up for the defect of the supervisory system in China on the basis of strengthening the legal position of supervisory committee and enhancing the workers' democratic supervisory management system.
出处
《湘潭大学社会科学学报》
2003年第6期124-127,共4页
Social Science Journal of Xiangtan University
关键词
中国
外国
公司治理模式
监督机制
比较研究
firms in China and abroad
management model
supervisory system
compare
