各国历史、文化和政治方面的差异,使公司治理中的监督机制有所不同,主要存在三种模式,即以美国公司法为代表的独立董事制度、以德国公司法为代表的监事会制度、以日本公司法为代表的可选择性立法模式。本文试图通过对三种模式的比较研究,探寻影响公司监督机制形成的关键因素。 The historical, cultural and political differences between countries make the supervisory mechanism different in corporate governance. There are mainly three modes: the independent director system represented by American company law, the supervisory board system represented by the German company law Japanese company law as the representative of the alternative legislation model. This article tries to explore the key factors that affect the formation of the company’s supervisory mechanism through the comparative study of the three modes.