本文選題：監(jiān)事 + 監(jiān)事會　； 參考：《吉林大學》2011年碩士論文

【摘要】：“盡管人們對公司法人的治理的精神有各自不同的理解,但公司法人治理結(jié)構(gòu)的核心就是公司的管理監(jiān)督機制�！北O(jiān)督機制能否有效發(fā)揮作用,直接關(guān)系著股東權(quán)益及債權(quán)人利益,是維護公司健康和穩(wěn)定運行的重要保障。人們一直在嘗試各種方法,以期在管理成本與監(jiān)管效果之間達到平衡。歷史的實踐證明,監(jiān)事會制度是能夠有效控制公司監(jiān)管成本,并對公司的經(jīng)營行為進行監(jiān)督最有效的手段。 本文分為引言、正文、結(jié)論三部分。引言部分簡要分析我國監(jiān)事會制度的現(xiàn)狀與完善方向,引出本文所要解決的問題。 正文共分三個部分,通過比較分析中國監(jiān)事會制度的運行現(xiàn)狀,找出我國目前監(jiān)事會形同虛設(shè)現(xiàn)狀的癥結(jié)所在。針對中國監(jiān)事會制度的缺陷,借鑒國外先進立法經(jīng)驗,為中國監(jiān)事會制度的完善提一些法律層面的建議。 第一章,簡要介紹中國監(jiān)事會制度的基本情況,詳細分析其作為內(nèi)部監(jiān)督機制存在的主要缺陷。我國監(jiān)事會應當是仿照日本模式建立起來的,雖然一度廢止,但是在《公司法》頒行后又再度確立并不斷發(fā)展。隨著《公司法》的幾次重大修改,關(guān)于監(jiān)事會的部分有所補充,監(jiān)事會的權(quán)力也在不斷擴充、完善。但就目前實際運行效果看,監(jiān)事會制度并沒有很好的起到監(jiān)督作用。這里有我國正處于向市場經(jīng)濟轉(zhuǎn)變的轉(zhuǎn)型期,市場制度還不健全等因素,但更主要的還是我國監(jiān)事會制度在法律層面存在缺陷。首先,監(jiān)事會缺乏獨立性。由于股權(quán)相對集中,內(nèi)部人控制現(xiàn)象嚴重,大股東依靠股權(quán)優(yōu)勢間接控制或影響監(jiān)事會。法律設(shè)置的職工監(jiān)事由于缺乏必要的保障,也無法起到監(jiān)督的作用。其次,監(jiān)事會的權(quán)限仍然有限。法律賦予監(jiān)事會的財務(wù)檢查權(quán)沒有具體的程序規(guī)定,缺乏可操作性。監(jiān)事個人也無權(quán)行使監(jiān)督職權(quán),這也制約了監(jiān)事會履行職責。此外,監(jiān)事會也缺乏參加公司會議,監(jiān)督公司決策的權(quán)力。這些權(quán)力上的空白,使得監(jiān)事會監(jiān)管起來捉襟見肘。再次,監(jiān)事會組成人員缺乏必要的法律和財務(wù)知識,由于法律沒有對監(jiān)事的任職資格做出積極規(guī)定,所以外行監(jiān)管內(nèi)行的現(xiàn)象很普遍,問題無法得到及時發(fā)現(xiàn),監(jiān)管效率很低。最后,法律對監(jiān)事會的監(jiān)管責任也不夠明確,缺乏獎懲機制,無法督促監(jiān)事會履行職責,更無法提高監(jiān)事會的監(jiān)管動力。通過對監(jiān)事會制度的分析,我們找到了完善監(jiān)事會制度的立法切入點,即通過立法彌補監(jiān)事會制度立場不夠獨立、監(jiān)管欠缺專業(yè)性的不足,有針對性的引入法人監(jiān)事制度及對中國監(jiān)事會其他相關(guān)制度的進行完善。 第二章,介紹以引入法人監(jiān)事制度為核心完善監(jiān)事會制度的構(gòu)想。本章分為兩部分。第一部分對法人擔任監(jiān)事的可能性進行分析。首先,論證法人完全可以擔任監(jiān)事。雖然法人是自然人的集合,但是通過其內(nèi)部統(tǒng)一意見、外部派駐代表,完全可以像自然人監(jiān)事那樣履行監(jiān)督職責。同自然人監(jiān)事相比,由于法人一般都有自己的章程或工作規(guī)范,其行為更不容易受到外界干擾,更具獨立性。并且,由法人擔任監(jiān)事,特別是會計師事務(wù)所、律師事務(wù)所這樣的機構(gòu)擔任法人監(jiān)事,其對自身信譽的重視遠遠超過一般的自然人;其在監(jiān)管領(lǐng)域內(nèi)的專業(yè)性也是普通監(jiān)事無法相比的�？傊�,法人擔任監(jiān)事不僅是可行的而且更加有利于提高監(jiān)管質(zhì)量。 本章第二部分提出法人監(jiān)事制度的總體構(gòu)想。建立法人監(jiān)事制度,要以目前監(jiān)事會制度的主要缺陷為切入點,以保證法人監(jiān)事的獨立性,發(fā)揮法人監(jiān)事的專業(yè)性為中心。在法人監(jiān)事的適用范圍上,可以借鑒日本的相關(guān)立法經(jīng)驗,區(qū)別公司的股東人數(shù)和公司規(guī)模,對法人監(jiān)事的適用做出區(qū)別規(guī)定。在股東人數(shù)達到一定標準或存在絕對控股股東的情況下,或者公司規(guī)模較大時,應當強制監(jiān)事會必須選任法人監(jiān)事。在任職資格方面,擔任監(jiān)事的法人不得與公司或公司的股東存在關(guān)聯(lián)關(guān)系,以保證其獨立性。法人監(jiān)事應當具備與其具體監(jiān)管業(yè)務(wù)相適應的專業(yè)資質(zhì)。選舉法人監(jiān)事時,應當采用累積投票制,選舉進行財務(wù)監(jiān)督的會計法人監(jiān)事和合理數(shù)量的其他法人監(jiān)事。引入法人監(jiān)事,目的就是為了加強監(jiān)事會的獨立性,提升監(jiān)管水平,所以除了擁有普通監(jiān)事的監(jiān)督權(quán)外,應當允許法人監(jiān)事獨立行使監(jiān)督權(quán),并強化法人監(jiān)事的財務(wù)監(jiān)督權(quán)和獲得信息權(quán)。為了應對復雜的社會環(huán)境和經(jīng)營者規(guī)避法律的行為,法律有必要授權(quán)法人監(jiān)事對公司的經(jīng)營行為進行合法性與合理性審查。在處理法人監(jiān)事與監(jiān)事會的關(guān)系時,應當明確監(jiān)事會的協(xié)調(diào)、指導地位。從保證法人監(jiān)事的獨立性、尊重法人監(jiān)事的專業(yè)性角度出發(fā),保證法人監(jiān)事對全體股東負責,獨立行使監(jiān)督權(quán),不受監(jiān)事會的不當干涉。此外,法律應當為法人監(jiān)事履行職責提供必要的法律保障、經(jīng)濟保障,并且明確法人監(jiān)事的法律責任。 第三章,對進一步完善監(jiān)事會的相關(guān)法律制度提出建議,健全法人監(jiān)事發(fā)揮作用的外部監(jiān)督環(huán)境。提升監(jiān)事會的法律地位,賦予監(jiān)事會對董事、高管的任免權(quán)、人事安排的監(jiān)督權(quán);完善監(jiān)事選舉程序,強制使用累積投票制,更好的兼顧中小股東的意愿;引入外部監(jiān)事制度作為法人監(jiān)事制度的補充;優(yōu)化監(jiān)事會的人員結(jié)構(gòu)。
[Abstract]:" Although people have different understandings of the spirit of corporate governance , the core of the corporate governance structure is the management oversight mechanism of the company . " The supervision mechanism can work effectively , directly related to shareholders ' equity and creditor ' s interests , and is an important guarantee for the healthy and stable operation of the company .


This paper is divided into three parts : introduction , text and conclusion . The introduction part briefly analyzes the current situation and the perfection direction of the system of the supervisory board of our country , and draws out the problems to be solved in this paper .


The text is divided into three parts , through comparing and analyzing the running status quo of the system of the supervisory board of China , finding out the crux of the present situation of the present supervisory board in China . In view of the defects of the system of the Chinese supervisory board , we should draw lessons from the experience of advanced foreign legislation in foreign countries and provide some legal aspects for the improvement of the system of the supervisory board of China .


In the first chapter , the paper briefly introduces the basic situation of the system of supervisory board of China and analyzes its main defects as internal supervision mechanism . The supervisory board of supervisors is still limited by the lack of necessary legal and financial knowledge . In the end , the supervisory board lacks the necessary legal and financial knowledge . In the end , the supervisory board lacks the necessary legal and financial knowledge . In the end , the supervisory board lacks the necessary legal and financial knowledge .


The second chapter introduces the idea of improving the system of supervisory board by introducing the legal person supervisor system . This chapter is divided into two parts . The first part analyzes the possibility of the legal person as supervisor . First , it is proved that the legal person can act as a supervisor .


The second part of this chapter proposes the general idea of the legal person supervisor system . In order to ensure the independence of the supervisor and the professional ability of the legal person supervisor , it is necessary to authorize the supervisor of the legal person to exercise supervision right and to obtain the right of information . In order to improve the independence of the supervisory board and to improve the supervision level , it is necessary to authorize the supervisor of the legal person to exercise supervision right and to obtain the right of information . In order to deal with the complicated social environment and the business operator ' s ability to evade the law , it is necessary to authorize the supervisor of the legal person to take charge of the company ' s operation behavior . In addition , the law should provide necessary legal protection and economic security for the legal person supervisor to perform his duties and clarify the legal liability of the supervisor of the legal person .


The third chapter puts forward the suggestion to further improve the relevant legal system of the board of supervisors and improve the external supervision environment of the function of the supervisors of the legal person . To improve the legal status of the board of supervisors , give the board of supervisors the right to appoint the directors and executives and the supervision of personnel arrangement , perfect the election procedure of supervisors , force the use of the cumulative voting system , better balance the wishes of the small and medium shareholders ; and introduce the external supervisor system as a complement to the supervisor system of the legal person ; and optimize the personnel structure of the board of supervisors .
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D922.291.91

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