公司法中的监事会与《监管条例》中的监事会的关系

发布时间：2018-03-05 07:42

本文选题：监事会　切入点：《公司法》　出处：《生产力研究》1995年02期 　论文类型：期刊论文

【摘要】：《公司法》中的监事会与《监管条例》中的监事会是既有区别，又有联系的。《监管条例》中的监事会是加强国家监督、保障所有者权益、防止国有资产流失的重要组织形式，它是企业之外的监督组织。而《公司法》中的监事会则是企业层次的监督组织，是公司的内设机构。尽管，两个监事会有许多不同之处，但它们之间还是存在一定相通之处的。它们都是为了财产所有者利益，对财产所有者负责而设置的监督机构，用来监督财产经营管理者和决策者的行为，但不直接参与经营决策，监督的重点是公司（企业）的财务和会计活动。从某种意义上来讲，，两个监事会是一致的。
[Abstract]:The board of supervisors in the Company Law is different from the board of supervisors in the regulations on Supervision and Regulation. The board of supervisors in the regulations is an important organizational form for strengthening state supervision, protecting the rights and interests of the owners, and preventing the loss of state-owned assets. The board of supervisors in the Company Law is the supervisory organization at the enterprise level and the internal organization of the company. Although there are many differences between the two boards of supervisors, But there is something in common between them. They are supervisory bodies set up for the benefit of property owners, responsible to property owners, to monitor the behavior of property managers and decision makers, But not directly participate in the business decisions, the focus of supervision is the financial and accounting activities of the company (enterprise). In a sense, the two supervisory boards are the same.
【作者单位】：国家国有资产管理局
【分类号】：D922.292

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