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中国现代公司监事会制度是公司治理内部结构的重要组成部分,普遍观点认为它是间接受到德国模式、直接受到日本模式影响的产物。本文认为,除了普遍观点所提出的影响源外,中国现代公司监事会制度的产生在很大程度上受到古代监察制度的影响。中国公司在设计公司治理结构和机制的过程中,除了吸收各国先进经验外,还应考虑从本国历史中继承优秀遗产。本文简要分析中国古代监察制度和现代公司监事会制度的演变过程和特点,指出前者对后者的影响关系,并借此提出改进中国现代公司监事会制度几个可行方向。
The system of board of supervisors of China’s modern company is an important part of the internal structure of corporate governance. It is generally accepted that it is a product indirectly affected by the German model and directly influenced by the Japanese model. This paper argues that, in addition to the common sources of sources of influence, the emergence of the supervisory board system in China’s modern companies is greatly influenced by the ancient supervisory system. In the process of designing corporate governance structure and mechanism, Chinese companies should consider absorbing the best heritage from their own history in addition to absorbing the advanced experience of other countries. This article briefly analyzes the evolvement process and characteristics of the supervisory system in ancient China and the system of board of supervisors in modern companies, points out the influence of the former on the latter, and proposes several feasible directions for improving the supervisory board system in modern China.