外部监事

何者更适合：外部监事还是独立董事

Which one is better ? Outside Supervise or Independent Director

为了弥补这个缺陷，中国应设立外部监事制度。

In order to remedy this defect , we should set up the outside supervisors system .

在制度设计上，必要的职权及职权行使的规则欠缺、监事的职位保障、个人监督、外部监事等制度依然缺位。

For design of the system , it lacks of necessary rules for the exercise of functions , assurance mechanism for the positions of supervisors , personal supervision and outside supervisors system .

监事会监督职能的强化，必须建立在一系列完善的配套措施基础之上。目前推崇的外部监事制度及职工监事制度并不能发挥其应有的监督作用，应当予以取消。

Strengthening the functions of the board of supervisors must be based on comprehensive supporting measures , external supervisors and staff supervisors should be abolished because they can not play due role .

外部监事的选任、分类、激励与责任机制都有自己的特点，有存在的必要性。可以和独立董事共同起到加强公司治理的作用。

The select , classify , encourage and duty mechanism of the Outside supervisor have their own characteristics , there is necessity of existence and it can play a role in strengthening the company to manage with the independent director together .

中国人民银行出台的《股份制商业银行独立董事和外部监事制度指引》原则性地规定了独立董事勤勉义务，但这一规定不具有可操作性。

The assiduous obligations for independent directors are in principle stipulated in the Guide to the System of Independent Directors and External Supervisors in Shareholding Commercial Banks , introduced by Chinese People 's Bank . But this stipulation is not workable in practice .

外部监事制度是日本公司治理结构的特色，其在强化监事会的独立性、制衡大股东控制权的滥用、保障公司和中小股东利益等方面具有独特功效。

As a feature of administrative structures in Japanese companies , the external supervisor system is characterized by enhancing the independence of board of auditor , the balance of controlling rights of big shareholders , and the guarantee for interests of companies , middle and small stockholders .

为此提出提高外部监事的人员比例、培养监事人员专业素质、准确定位监事会角色以及适当借鉴国外监管机制等具体建议，以供参考。

Therefore , we suggest that we should improve the proportion of the externality of the supervisors in the board of supervisors , cultivate the professional quality of the supervisors , precisely locate the role of the board of supervisors and properly use the supervision mechanism abroad as a reference .

独立董事领导下的审计委员会负责聘任外部审计，监事会负责内部审计，共同的治理目标导致二者之间的合作关系。

The audit committee leaded by the independent director is responsible for the external auditing , while the supervisory board is in charge of the internal auditing , and the same governing goal constructs the cooperative relationships between them .

监事会可要求公司董事、经理、内部及外部审计人员出席监事会会议，回答所关注的问题。

The supervisory board may ask directors , managers , internal auditing personnel and external auditing personnel to attend the meetings of supervisory board and to answer the questions that the supervisory board is concerned with .