公司治理優化視域下的監事會制度重塑及其功能實現

The Reshaping of Board of Supervisors System and the Realization of its Function from the Perspective of Corporate Governance Optimization

公司治理作為社會治理的重要組成部分，其治理內容逐步從以內部治理為主轉向內外部協同治理，公司治理的目標從追求股東利益的最大化過渡到高度關注利益相關者利益和企業價值最大化，公司治理的標準也從營利導向、合法監督轉向合法與合規並重、自利與利他並行的社會性公司模式。監事會制度作為公司治理實現的重要手段，由於其在功能定位上出現偏差，在實現機制上出現缺損，導致該制度的運行無法實現預設的價值目標，並且嚴重制約了公司治理機制的完善。未來改革的基本思路是將監事會的改革放到公司治理體系完善的整體框架之內，將公司治理所追求的合規經營、社會責任等作為監事會制度改革的基礎和目標。在此基礎上，通過重塑監事會的獨立法律地位，更新監事會的職權，明晰監事會的職責，擴大監事會的監督內容，優化監事會的結構，強化與其他部門之間的協調與銜接等制度設計，實現監事會制度改革對完善公司治理的促進作用。

Corporate governance is an important part of social governance, its content has gradually changed from internal governance to internal and external co-governance; its goal transitions from the pursuit of the maximum interests of the company to a high degree of concern for stakeholders and maintaining business continuity; its standard has also changed from profit-oriented and legal supervision to a social corporate model which focuses on both legality and compliance, self-interest and altruism. As an important means to realize corporate governance, the system of Board of Supervisors not only fails to realize the present value target but also seriously restricted the improvement of corporate governance mechanism because of its deviation in function orientation and defect in realization mechanism. The future reform is to put the reform of the Board of Supervisors into the overall framework and put the pursuit of compliance, social responsibility as the basis. On that basis, through the following institutional designs to achieve the role of the Board of Supervisors on corporate governance, such as reshaping the independent legal status, renewing the authorities, clarifying the responsibilities, expanding the content of supervision, optimizing the structure of the Board of Supervisors and strengthen the coordination and connection with other departments.