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论我国独立董事与监事会监督功能定位与职权分配
引用本文:杨梅.论我国独立董事与监事会监督功能定位与职权分配[J].邵阳学院学报(社会科学版),2007,6(3):44-46.
作者姓名:杨梅
作者单位:邵阳学院,政法系,湖南,邵阳,422000
摘    要:我国独立董事与监事会职权出现重叠主要表现在财务监督权权力分配不明;对董事、经理的违法行为的监督权力分配不明和提议召开临时股东大会的条件和权力分配不明。由于我国独立董事的引进主要是制衡控股大股东,防止内部人控制和保护中小股东的利益,因此财务监督的主要职责主张由监事会执行,为避免监事会与独立董事的权力重合,在对董事、经理的违法行为进行监督和提议召开临时股东大会时,要对两者的权力进行合理分配。

关 键 词:独立董事  监事会  监督
文章编号:1672-1012(2007)03-0044-03
收稿时间:2007-03-23
修稿时间:2007-03-23

On Supervisory Function Orientation and Duties and Rights Distribution of Independent Director and Supervisory Board
YANG Mei.On Supervisory Function Orientation and Duties and Rights Distribution of Independent Director and Supervisory Board[J].Journal of Shaoyang University:Social Science,2007,6(3):44-46.
Authors:YANG Mei
Institution:Shaoyang University,Hunan shaoyang 422004
Abstract:The authority overlapping exists between Independent Director and supervisory board in various aspects.There is a vague distribution of duties and rights in terms of financial supervision,illegal conduct of director and manager supervising and conditions and rights to motivate the provisional shareholders meeting.The introduction of independent director system is mainly to balance major shareholders and prevent interior personnel from controlling or protecting interests of the middle-small shareholders.As a result,supervisory board should be in charge of financial supervising,and to avoid the rights overlapping of supervisory board and Independent Director,a rational distribution should be implemented between the two as to the illegal conduct of director and manager supervising and motivation a provisional shareholders meeting.
Keywords:independent directors  board of supervisors  supervision
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