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在所有权与经营权分离的现代企业,监督机制必不可少,监事会成为公司的重要职能机构。为“健全和规范监事会制度,从体制上、机制上加强对国有独资公司的监督,确保国有资产及其权益不受侵犯”,1999年12月全国人大常委会修正了1993年《公司法》第67条(下称《公司法(1993年)》和《公司法(1999年)》);2000年3月国务院发布了《国有企业监事会暂行条例》(下称《监事会条例》),同时废止了1994年的《国有企业财产监督管理条例》(下称《监管条例》)。通过先后制定的几部法律法规,国有独资公司监事会制度逐渐建立起来,形成不同于有限责任公司和股份有限公司内设监事会的一些特点,并趋于合理、周密。但是,在国有独资公司监事会制度的立法中,仍然有几个问题值得加以研究、探讨。
In the separation of ownership and management of modern enterprises, the supervision mechanism is essential, the board of supervisors as an important functional organization of the company. In order to “improve and standardize the system of board of supervisors, strengthen the supervision of state-owned enterprises on an institutional and institutional basis and ensure that state-owned assets and their rights and interests are not infringed upon,” the Standing Committee of the National People's Congress in December 1999 amended the “Company Law” 67 (hereinafter referred to as the “Company Law (1993)” and “Company Law (1999)”); in March 2000, the State Council promulgated the Provisional Regulations of the Supervisory Board of State-owned Enterprises (hereinafter referred to as the “Board of Supervisors Ordinance”) and abolished Regulations on the Supervision and Administration of State-owned Enterprises (hereinafter referred to as the “Regulations”) of 1994. Through the enactment of several laws and regulations, the system of board of supervisors of wholly state-owned companies was gradually established to form some characteristics different from those of limited liability companies and incorporated supervisory boards, and tend to be reasonable and thorough. However, in the legislation of the board of supervisors of wholly state-owned companies, there are still some problems worth studying and discussing.