第五讲　监事会一、国有企业监事会与股份公司监事会的联系与区别及其意义监事会，英、美称为Ａｕｄｉｔｏｒ，日本叫做监查员，原本是股份有限公司依照公司法所设立的，监督公司业务活动的机构。在西欧许多国家，股份有限公司的管理形式中既可以设立监事会，也可以不设立... Session Five: Board of Supervisors I. Connection and Difference between the Board of Supervisors of State-owned Enterprises and the Board of Supervisors of the Stock Company and Its Significance The Board of Supervisors, the United Kingdom and the United States are called Auditors. Japan is called an auditor, originally a company limited by shares established in accordance with the Company Law to supervise the company’s business activities The agency. In many Western European countries, the form of limited company management can either set up a board of supervisors or not ...