International Comparative Study and Reflection on the Supervision Function of the Board of Supervisors
Based on analyzing the supervision power of the board of supervisors in German, Japan and China, the paper studies the three kinds of supervision pattern of the board of supervisors in the course of performing their supervision function. The paper believes that the board of supervisors in German would misplace itself with the board of directors in the operation affairs easily and the supervision power is not enough for the board of supervisors in Japan and China to perform their duties. Finally the paper puts forward the fol lowing suggestions to improve the supervision function of the board of supervi sors: (i) Strengthen independence of the board of the supervisors; (ii) En sure that the supervisors have related specialty and knowledge; (iii) Entitle enough supervision power to the board of the supervisors; (iv) Empha size the responsibilities and duties of the board of supervisors.
Supervision function Board of supervisors International comparative reflection
Huang Zhongsheng
School of Accounting, Nanjing audit College
国际会议
2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)
武汉
英文
157-169
2008-10-31（万方平台首次上网日期，不代表论文的发表时间）