论我国上市公司内部监督机制的选择与完善

发布时间：2018-05-24 07:59

本文选题：上市公司内部监督机制 + 选择　；参考：《吉林财经大学》2017年硕士论文

【摘要】：完善上市公司内部监督机制是上市公司治理的关键。我国上市公司内部监督机制最早采用的是监事会制度,监事会与董事会平行,并且作为唯一的监督机关实现内部监督的职能。后来由于我国上市公司国有股一股独大、监事不能真正独立等问题导致了监事会的失灵,无法有效实现内部监督。为了弥补这种缺陷,我国效仿英美法系国家引入了独立董事制度,从而开始实行监事会制度与独立董事制度并行的上市公司内部监督机制。而在独立董事制度引入后,监事会制度与独立董事制度是否应该并行、我国上市公司内部监督机制如何完善等问题在学界的研究从未间断。基于以上背景,我国对上市公司内部监督机制应该做出怎样的选择以及应该怎样完善,本文将做出具体的分析。本文从上市公司内部监督机制的选择入手,通过对独立董事制度与监事会制度两种制度的现状进行分析,并且借鉴国外上市公司内部监督机制的选择与经验,从而论述我国上市公司内部监督机制该如何选择与完善。本文研究发现,上市公司内部监督机制的完善首先应该以上市公司内部监督机制的选择为基础,即选择赋予我国上市公司自主选择权。在选择赋予我国上市公司自主选择监事会制度或独立董事制度的基础上分别对监事会制度与独立董事制度加以完善,并对这两种制度的完善提出了一些建议,以便这两种制度单独适用均能实现我国上市公司内部监督的目的。
[Abstract]:Improving the internal supervision mechanism of listed companies is the key to the governance of listed companies. The internal supervision mechanism of listed companies in China is the board of supervisors system, which is parallel to the board of directors, and as the only supervisory organ to achieve the function of internal supervision. Later, the failure of the board of supervisors and the failure of internal supervision were caused by the fact that the state-owned shares of the listed companies in our country were dominant and the supervisors could not be truly independent. In order to remedy this defect, our country has introduced the independent director system in the common law system countries, thus began to implement the system of the board of supervisors and the independent director system parallel to the internal supervision mechanism of listed companies. After the introduction of the independent director system, whether the board of supervisors system and the independent director system should be parallel, and how to improve the internal supervision mechanism of listed companies in China has never been interrupted in academic research. Based on the above background, this paper will make a specific analysis of how to choose and perfect the internal supervision mechanism of listed companies. Starting with the selection of internal supervision mechanism of listed companies, this paper analyzes the current situation of the independent director system and the board of supervisors system, and draws lessons from the selection and experience of the internal supervision mechanism of foreign listed companies. Therefore, how to select and perfect the internal supervision mechanism of listed companies in China is discussed. This paper finds that the improvement of internal supervision mechanism of listed companies should be based on the choice of internal supervision mechanism of listed companies, that is, the choice to give our listed companies the right to choose independently. On the basis of choosing the system of board of supervisors or independent director, the system of board of supervisors and the system of independent director are improved respectively, and some suggestions are put forward for the perfection of these two systems. So that these two systems can be applied separately to achieve the purpose of internal supervision of listed companies in China.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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