公司监事会的职权研究

发布时间：2018-07-20 13:03

【摘要】：现代公司的特征之一是所有权与经营权相分离，虽然降低了公司决策的时间和成本，但也产生了代理成本。故如何有效监督公司经营者的经营行为，成为各国公司立法面临的主要问题。监事会是大陆法系国家法定和必备的监督机关，但纵观世界各国，虽然有些国家的监事会拥有比较强大的职权，但大多数国家公司的监事会形同虚设，没有发挥应有的监督作用，没有承担起法律赋予的神圣监督职责。本文以公司治理结构中的监事会的职权作为研究对象，通过比较大陆法系国家监事会职权设置及运行状况，兼顾英美法系国家独立董事职权，鉴别和择优，以期对我国监事会职权完善有所借鉴，并对促进监事会职权在世界范围内的实现起到一定的推动作用。在结构上，本文分为四部分：第一部分，公司监事会的职权概述。公司监事会的职权是指公司监事会在职务范围内所拥有的职责和权限，它与监事会的职能和监事会的职责略有不同，是法律直接赋予监事会的以公司的监督权为核心的一种权力，是公司权力的一个重要组成部分，它对公司有重大意义。根据不同的标准，我们可以把公司监事会的职权进行不同的分类。从公司立法之初开始，监事会职权就一直处于不断变革之中。各国由于公司法理念和具体经济制度、股权结构的不同，设计的监事会职权有很大不同。我国新公司法和相关法律法规对监事会职权规定得过于笼统、原则，在实际中难以操作；缺乏行使职权的激励机制，也缺乏一套使监事会职权切实发挥作用的保障措施，需要进一步完善。第二部分，设计公司监事会职权的法理基础。设计监事会职权的法理依据有多方面，主要有宪法中的权利制衡理论、民主自由理论；民法中的平等、自愿、诚实信用和禁止权利滥用原则、所有权和他物权理论；商法中的效率、社会公正、交易安全、主体法定主义理论以及相关经济学理论和相关管理学理论。笔者也评述这些理论分别对监事会职权体系的构建和发展提出怎么样的要求。第三部分，公司监事会职权的内容。在这一部分，笔者通过详细比较德国、日本、法国以及其他国家和地区——韩国和我国台湾地区公司立法对监事会职权的规定；我国新《公司法》及其他规范性文件对监事会职权的规定；英美国家对独立董事职权的规定，认为公司监事会职权应由监督公司财务活动的权力、监督公司高级经营管理人员的权力、保障股东会机制运行的权力、聘请必要人员的权力、代表公司起诉的权力等权力构成，为我国进一步修订《公司法》提供参考意见。第四部分，公司监事会职权的实现。监事会的职权在实现过程中会遇到很多障碍，所以实现监事会的职权需要相关保障措施，包括公力保障、公司内部保障和社会保障
[Abstract]:One of the characteristics of the modern company is the separation of ownership and management right. Although it reduces the time and the cost of the company's decision, it also produces the agency cost. Therefore, how to effectively supervise the management behavior of the company operators has become the main problem faced by the legislation of various countries. The board of supervisors is a statutory and necessary supervision organ in the countries of the large land law system, but Throughout the world, although the board of supervisors in some countries have more powerful powers and powers, most of the state companies' supervisory boards are in the same shape. They do not play their due supervisory role and do not assume the sacred supervision responsibility given by the law.
This paper, taking the authority of the board of supervisors in the corporate governance structure as the research object, compares the functions and functions of the supervisory board of the civil law countries and the functions and powers of the independent director of the common law countries to identify and select the best, in order to draw lessons from the perfection of the authority of the board of supervisors in our country and to promote the realization of the authority of the board of supervisors in the world. Play a certain role in promoting.
In structure, this article is divided into four parts:
The first part is the summary of the power of the board of supervisors. The power of the board of supervisors refers to the duties and powers that the board of supervisors have in the scope of their duties. It is slightly different from the functions of the board of supervisors and the duties of the board of supervisors. It is a kind of power which is directly entrusted to the board of supervisors with the supervision of the company as the core. It is a heavy duty of the company's power. To make up a part, it is of great significance to the company. According to the different standards, we can classify the powers of the board of supervisors in different categories. From the beginning of the company's legislation, the authority of the board of supervisors has been constantly changing. The power of the board of supervisors is designed for the different countries of the company due to the concept of the company law and the specific economic system and the different ownership structure. It is very different. Our new company law and relevant laws and regulations are too general to stipulate the authority of the board of supervisors. The principle is difficult to operate in practice; it lacks the incentive mechanism to exercise its functions and powers. It also lacks a set of safeguard measures to make the function of the board of supervisors to play a practical role, and it needs further improvement.
The second part is to design the legal basis of the authority of the board of supervisors. There are many legal grounds for the design of the power of the board of supervisors. It mainly includes the theory of balance of rights in the constitution, the theory of democracy and freedom, the principle of equality, voluntariness, honesty and prohibition of abuse in civil law, the theory of ownership and his property rights, the efficiency of the commercial law, the social justice, and the social justice. It is easy to secure, the theory of subject legalism, and the theory of related economics and related management, and the author also commented how these theories put forward the requirements for the construction and development of the power system of the board of supervisors.
The third part, the content of the authority of the company's board of supervisors. In this part, the author compares the provisions of the authority of the board of supervisors in Germany, Japan, France and other countries and regions - the legislation of the regional Corporation in Korea and the regional Corporation of our country; the provisions of the new "company law" and other normative articles on the authority of the board of supervisors; the British and American countries are alone. The provisions of the functions and powers of the board of directors believe that the power of the board of supervisors should be made by supervising the power of the company's financial activities, supervising the power of the senior management personnel of the company, protecting the power of the mechanism of the shareholders meeting, employing the power of the necessary personnel, representing the power of the company's prosecution, and providing reference for our country to further amend the company law.
The fourth part is the realization of the power of the board of supervisors. The functions and powers of the board of supervisors will encounter many obstacles in the process of realization, so the implementation of the authority of the board of supervisors requires relevant safeguard measures, including public security, internal security and social security.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.291.91

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