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内部财务监管现状我国《公司法》确定了股东大会、董事会、监事会和经理构成的公司治理结构,监事会被赋予了监督之责,在实务中监事会模式也已经被确定采用。然而,现行监事会模式不能很好履行财务监督职能。首先,我国《公司法》中对于监事会成员的任职资格没有会计专业知识的规定,仅规定“监事会由股东代表和适当比例的职工代表组成”(《公司法》第124条),非专业人士自然很难履行好监督职能;其次,在我国的上市公司中,监事会基本上是由控股股东所掌握,独立性不强,有些甚至形同虚设,对于上市公司经营者的违法、违章行为,如虚假财务记录和报告、大股东长期无偿占用股份公司资金等往往不敢言,不能起到“监事”的作用。监事不监事的现象使得政府不得不考虑新的上市公司内部财务监管模式。2001年5月31日中国证监会发布了《关于在上市公司建立独立董事制度的指导意见(征求意见稿)》(下称《指导意见》),标志着独立董事制度正式步入了我国的证券市场。
The Status of Internal Financial Supervision China’s “Company Law” has established the corporate governance structure composed of shareholders’ general meetings, board of directors, board of supervisors and managers, and the board of supervisors has been given the responsibility of supervision. In practice, the board of supervisors model has also been adopted. However, the current supervisory board model can not perform its financial supervision function well. First of all, China’s “Company Law” has no accounting professional knowledge for the qualifications of members of the board of supervisors. It only stipulates that “the board of supervisors shall be composed of shareholder representatives and an appropriate proportion of staff representatives” (Article 124 of the Company Law), non-professional Second, in China’s listed companies, the board of supervisors is basically controlled by the controlling shareholder, the independence is not strong, and some are even non-existent. For the illegal and illegal behaviors of listed company operators, such as false Financial records and reports, large shareholders often take the company’s funds for a long time without share, etc., can not say, can not play “supervisor ” role. The phenomenon of supervisors’ non-supervisor makes the government have to consider the new internal listed company’s financial supervision mode. On May 31, 2001, China Securities Regulatory Commission released the Guiding Opinions on Establishing Independent Director System in Listed Companies (Draft for Comment) (Guidance Opinion), marking that the system of independent directors formally entered the securities of our country market.