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公司治理结构的完善与否不仅决定了公司绩效,并直接影响公司的市场价值,甚至制约一国的股市的发展。为了完善我国公司治理结构,提高我国公司的国家竞争力,《公司法》首先确立了监事制度,后又引进了独立董事制度,然而这些制度并不如人们所期望的发挥其监督职能。本文从揭露我国监督机制的问题着手,分析原因,并对我国公司治理结构的症结做出判断,从而得出结论:我国提高公司治理结构水平的根本途径在于完善监事制度,我国独立董事制度也并非是画蛇添足,但统一要求上市公司设立独立董事则无必要,应当将设置权归于公司章程,允许公司自治。
The improvement of the corporate governance structure not only determines the company’s performance, but also directly affects the market value of the company and even restricts the development of a country’s stock market. In order to improve the corporate governance structure of our country and improve the national competitiveness of Chinese companies, the Company Law firstly establishes the supervisor system and then introduces the independent director system. However, these systems do not perform their supervisory functions as expected. This article starts with exposing the supervision mechanism in our country, analyzes the reasons and makes judgment on the crux of corporate governance in our country, and draws the conclusion that the fundamental way to improve the level of corporate governance in our country is to perfect the system of supervisors, and the system of independent directors in our country is not Is superfluous, but the unified requirements of listed companies to establish an independent director is not necessary, should set the right to set the company constitution, allowing the company autonomy.