《全国人民代表大会常务委员会关于修改〈中华人民共和国公司法〉的决定》对该法的第六十七条作了修改 ,规定了国有独资公司的监事会制度。本文拟运用现代企业理论中代理理论的某些观点 ,结合修改后的《公司法》第六十七条的规定 ,对国有独资公司设立监事会的必要性、其监督作用的不足之处 ,以及国有独资公司治理结构的完善等问题 ,作初步的探讨。 Article 67 of the Standing Committee of the National People’s Congress on Amending the Company Law of the People’s Republic of China has amended Article 67 of the Law and stipulates the system of board of supervisors of wholly state-owned companies. This article intends to use some of the theories of agency theory in the modern enterprise theory, combined with the revised Article 67 of the Company Law, the necessity of setting up a board of supervisors for wholly state-owned companies, the inadequacies of its supervisory role, The improvement of the governance structure of the wholly-owned companies and other issues for preliminary discussion.