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独立董事制度在我国上市公司的引入,一定程度上强化了对公司董事、高管人员的监督,优化了公司的治理结构,但随之带来的是独立董事制度与监事会制度在功能上的重叠和冲突,因此,有必要协调和划分独立董事与监事会的职能。根据我国的国情,独立董事的监督职能应以公司的关联交易、重大决策等行为的妥当性、科学性为主,而监事会的监督应以公司的财务检查,董事、高级管理人员行为的违法性为主。
The introduction of the independent director system in our country’s listed companies has strengthened the supervision of the directors and senior executives of the company to a certain degree, and optimized the company’s governance structure. However, this brings about the functional overlap between the independent director system and the supervisory board system And conflict, therefore, it is necessary to coordinate and divide the functions of independent directors and board of supervisors. According to China’s national conditions, the supervisory function of independent directors should be based on the legitimacy and scientific nature of the Company’s related party transactions and major decisions. The supervision of the supervisory board should be based on the company’s financial inspection and the illegality of directors and senior management personnel Mainly.