我国构建公司内部监督机制的理念取向——基于比较法视角
The Conceptual Orientation of Developing the Internal Supervisory Mechanism of Company——Based on the Perspective of Comparative Law
刘成杰1
作者信息
- 1. 北京科技大学(北京100083)文法学院
- 折叠
摘要
为促进经济高质量发展,我国最新《公司法》于2023年12月29日修订通过.根据新《公司法》规定,公司监事会或监事不再是公司必设内部机构,标志着我国公司内部监督机制构建由强制模式转向选择制.通过比较法视野下公司内部监督机制的传统模式与创新实践的考察与分析,新时期我国应从鼓励创新与立足服务的视角,秉持"服务"的理念导向,主动加大公司内部监督机制方面的制度供给.
Abstract
In order to promote high-quality economic development,China's latest"Company Law"was amended and passed on December 29,2023.According to the amended"Company Law",the board of supervisors or its members of the company are no longer the necessary internal institutions of the company,which marks a shift from the mandatory model to the selective system for the construction of internal supervision mechanism of company.Based on the comparative law perspective of investigating and analyzing traditional models and innovative practices of internal supervision mechanisms of companies,China should strive to promote the institutionalization of internal supervision mechanisms in companies by promoting innovation and service-oriented behavior,adhering to the concept of"service"as a guide in the new era.
关键词
公司内部监督/双层制/单层制/制度供给Key words
internal supervisory mechanism of company/two-level boards/single-level board/institutional supply引用本文复制引用
基金项目
国家自然科学基金委员会专项(L2124028)
出版年
2024
NETL
NSTL
万方数据