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我国新修订的公司法中明确规定上市公司的治理结构应采取独立董事和监事会并存的结构,笔者试图在对各国公司监管模式进行对比的基础上,总结并评价三种立法路径的优劣,为公司监督模式立法提供新的理论探讨视角。
China’s newly revised company law explicitly stipulates that the governance structure of listed companies should adopt the coexistence of independent directors and board of supervisors. The author attempts to summarize and evaluate the advantages and disadvantages of the three legislative approaches on the basis of comparing the regulatory models of various countries. Corporate Supervision Mode Legislation provides a new theoretical perspective.