法人监事的引入与中国监事会法律制度的完善

发布时间：2018-05-31 13:22

本文选题：监事 + 监事会　；参考：《吉林大学》2011年硕士论文

【摘要】：“尽管人们对公司法人的治理的精神有各自不同的理解,但公司法人治理结构的核心就是公司的管理监督机制。”监督机制能否有效发挥作用,直接关系着股东权益及债权人利益,是维护公司健康和稳定运行的重要保障。人们一直在尝试各种方法,以期在管理成本与监管效果之间达到平衡。历史的实践证明,监事会制度是能够有效控制公司监管成本,并对公司的经营行为进行监督最有效的手段。本文分为引言、正文、结论三部分。引言部分简要分析我国监事会制度的现状与完善方向,引出本文所要解决的问题。正文共分三个部分,通过比较分析中国监事会制度的运行现状,找出我国目前监事会形同虚设现状的症结所在。针对中国监事会制度的缺陷,借鉴国外先进立法经验,为中国监事会制度的完善提一些法律层面的建议。第一章,简要介绍中国监事会制度的基本情况,详细分析其作为内部监督机制存在的主要缺陷。我国监事会应当是仿照日本模式建立起来的,虽然一度废止,但是在《公司法》颁行后又再度确立并不断发展。随着《公司法》的几次重大修改,关于监事会的部分有所补充,监事会的权力也在不断扩充、完善。但就目前实际运行效果看,监事会制度并没有很好的起到监督作用。这里有我国正处于向市场经济转变的转型期,市场制度还不健全等因素,但更主要的还是我国监事会制度在法律层面存在缺陷。首先,监事会缺乏独立性。由于股权相对集中,内部人控制现象严重,大股东依靠股权优势间接控制或影响监事会。法律设置的职工监事由于缺乏必要的保障,也无法起到监督的作用。其次,监事会的权限仍然有限。法律赋予监事会的财务检查权没有具体的程序规定,缺乏可操作性。监事个人也无权行使监督职权,这也制约了监事会履行职责。此外,监事会也缺乏参加公司会议,监督公司决策的权力。这些权力上的空白,使得监事会监管起来捉襟见肘。再次,监事会组成人员缺乏必要的法律和财务知识,由于法律没有对监事的任职资格做出积极规定,所以外行监管内行的现象很普遍,问题无法得到及时发现,监管效率很低。最后,法律对监事会的监管责任也不够明确,缺乏奖惩机制,无法督促监事会履行职责,更无法提高监事会的监管动力。通过对监事会制度的分析,我们找到了完善监事会制度的立法切入点,即通过立法弥补监事会制度立场不够独立、监管欠缺专业性的不足,有针对性的引入法人监事制度及对中国监事会其他相关制度的进行完善。第二章,介绍以引入法人监事制度为核心完善监事会制度的构想。本章分为两部分。第一部分对法人担任监事的可能性进行分析。首先,论证法人完全可以担任监事。虽然法人是自然人的集合,但是通过其内部统一意见、外部派驻代表,完全可以像自然人监事那样履行监督职责。同自然人监事相比,由于法人一般都有自己的章程或工作规范,其行为更不容易受到外界干扰,更具独立性。并且,由法人担任监事,特别是会计师事务所、律师事务所这样的机构担任法人监事,其对自身信誉的重视远远超过一般的自然人;其在监管领域内的专业性也是普通监事无法相比的。总之,法人担任监事不仅是可行的而且更加有利于提高监管质量。本章第二部分提出法人监事制度的总体构想。建立法人监事制度,要以目前监事会制度的主要缺陷为切入点,以保证法人监事的独立性,发挥法人监事的专业性为中心。在法人监事的适用范围上,可以借鉴日本的相关立法经验,区别公司的股东人数和公司规模,对法人监事的适用做出区别规定。在股东人数达到一定标准或存在绝对控股股东的情况下,或者公司规模较大时,应当强制监事会必须选任法人监事。在任职资格方面,担任监事的法人不得与公司或公司的股东存在关联关系,以保证其独立性。法人监事应当具备与其具体监管业务相适应的专业资质。选举法人监事时,应当采用累积投票制,选举进行财务监督的会计法人监事和合理数量的其他法人监事。引入法人监事,目的就是为了加强监事会的独立性,提升监管水平,所以除了拥有普通监事的监督权外,应当允许法人监事独立行使监督权,并强化法人监事的财务监督权和获得信息权。为了应对复杂的社会环境和经营者规避法律的行为,法律有必要授权法人监事对公司的经营行为进行合法性与合理性审查。在处理法人监事与监事会的关系时,应当明确监事会的协调、指导地位。从保证法人监事的独立性、尊重法人监事的专业性角度出发,保证法人监事对全体股东负责,独立行使监督权,不受监事会的不当干涉。此外,法律应当为法人监事履行职责提供必要的法律保障、经济保障,并且明确法人监事的法律责任。第三章,对进一步完善监事会的相关法律制度提出建议,健全法人监事发挥作用的外部监督环境。提升监事会的法律地位,赋予监事会对董事、高管的任免权、人事安排的监督权;完善监事选举程序,强制使用累积投票制,更好的兼顾中小股东的意愿;引入外部监事制度作为法人监事制度的补充;优化监事会的人员结构。
[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 .
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【参考文献】