一、以德国和日本为代表的大陆法系的公司治理结构解析德国实行双层委员会制,公司机关由股东会、监事会、董事会组成,3者为上下级关系,即股东会下设监事会,监事会向股东会负责并报告工作,监事会下设董事会,董事会向监事会负责并汇报工作。股东大会是公司的权力机关,德国实行董 First, to Germany and Japan as the representative of the civil law of the corporate governance structure analysis Germany implemented a double-decker committee system, the company’s organs from the shareholders, the board of supervisors, the board of directors, the three are subordinate relations, that shareholders meeting under the board of supervisors, the board of supervisors Responsible for the shareholders and report to the work, the board of supervisors set up under the board of directors, the board of directors to the board of supervisors and report the work. Shareholders’ General Meeting is the company’s authority, the German practice of Dong