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《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。
The board of supervisors of the Company Law and the board of supervisors of the “Regulation” are both distinctive and connected. The Supervisory Board in the “Regulations” is an important form of organization that strengthens state supervision, protects the rights and interests of owners, and prevents the loss of state assets. It is the supervisory organization outside the enterprise. The “company law” in the board of supervisors is the enterprise level supervision organization is the company’s internal structure. Although there are many differences between the two board of supervisors, there is some connection between them. They are all supervising agencies set up for the benefit of property owners and owners of assets to supervise the operations of property managers and decision makers but not directly participate in the business decision making. The focus of supervision is on the financial affairs of the company And accounting activities. In a sense, the two supervisors are the same.