论独立董事和监事会在上市公司监督机制中的关系/沈诚

论独立董事和监事会在上市公司监督机制中的关系/沈诚
论独立董事和监事会在上市公司监督机制中的关系

沈诚上海对外贸易学院法学院

摘要
董事会职能分化产生了强化公司内部监管的客观要求，在很难改变董事会和监事会平行关系的情况下，我国可以通过引入独立董事来强化董事会的监督职能。部分大陆法系国家在二元制治理结构下的新实践和独立董事、监事会兼容互补的关系，分别从制度上和功能上保证了两者可以共存于一个公司治理结构。针对两种制度在实践中产生的冲突，建议从统一价值取向、区分职能范围和合理定位职能三方面进行协调。

关键字：公司治理，独立董事，监事会

Abstract
China has already transplanted the independent director regime to promote the supervision system inside a corporation, which is also a worldwide direction with the functioning separation of the board of directors. The functioning complementation of independent directors and the board of supervisors theoretically prove the feasibility of their coexistence under one corporate governance mechanism, and the practice of some civil law countries like Japan also provides a good reference to China. The reconciliation of independent directors and the board of supervisors might be achieved through the following improvements: firstly, to unify value orientation; secondary, to clarify the boundaries of functions; finally, to specify the powers.

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