德国上市公司中董事会与监事会的共同作用

德国上市公司采用双轨制的公司治理模式,即董事会和监事会分别担负公司的经营管理与监督职责。同时,通过一系列权利、义务的分配,使董事会与监事会能够在公司治理中紧密合作,共同发挥作用。依照《德国股份法》及《德国上市公司治理准则》的有关规定,德国上市公司中董事会与监事会的共同作用主要体现在以下三个方面:一、董事会对监事会的报告义务;二、监事会的同意保留权;三、监事会的协商职能。

Common Function of Aufsichtsrat and Board of Directors in German Listed Companies

German listed companies are governed in a dual measures, in which the board of directors manage the company and the Aufsichtsrat supervisor the company. Meanwhile, with a set of allocation of rights and obligations, the two bodies could cooperate with each other very well and functions in its own position. According to relative laws in Germany, the co-functions of the board of directors and Aufsichtsrat are in three aspects: the board of directors' obligation of report to the Aufsichtsrat, the Aufsichtsrat'...