监事会

And therefore It faces the definition and coordination problems of the independent directors and the Board of Supervisors.

本文对我国独立董事与监事会的性质、功能特点进行了比较分析，在此基础上对我国独立董事与监事会的职能进行了界定和协调。

After analyzing system of independent director and board of supervisors in China,this assertion presented that the limitation in legislation ...

接着文章对独立董事制度和我国的监事会进行了分析，认为我国的监事会控制在立法上存在的明显缺陷是上市公司治理失灵的重要原因之一。

Therefore, we should perfect the reform direction of the system of board of supervisors, according to the international development trend of the system of board of supervisors.

因此，应当根据监事会制度的国际发展趋势，以完善监事会制度的改革方向。

Article 7 As a general rule, the board of supervisors shall inspect the state-owned financial institution twice every year on the periodical basis and may, in light of the actual needs, irregularly conduct special inspections over it.

第七条 监事会一般每年对国有金融机构定期检查两次，并可以根据实际需要不定期地对国有金融机构进行专项检查。第八条监事会开展监督检查，可以采取下列方式

The article analyses the problem theoretically and practically that the management break the rule and the board of supervisors cannot effectively supervise it. And the article try to perfect the board ofsupervisors so as to make our corporate governance reasonable by changing personnel structure and nomination, reinforcing the supervision of business execution and finance, stimulating and binding system .

于是对当前公司管理层违规现象屡禁不止，监事会监督不力、形同虚设的问题作了理论与实践上的分析，并试图从内部环境和外部环境的改善来强化监事制度；从监事会人员的构成、任免，监事的业务执行监督权、财务检查权，监事的激励、约束等制度上来完善监事制度，以使我国的公司治理结构更加合理。

Article 124 A joint stock company limited shall have a supervisory committee made up of at least three persons with one of them to be elected as the convener.

第一百二十四条股份有限公司设监事会，其成员不得少于三人。监事会应在其组成人员中推选一名召集人。

The dissertation puts forward our proposal of the policy in perfecting accounting supervision system of Chinese listed companies. Its main contents include: 1 Constructing a effective divided-supervisory committee; Proposing supervisory committee adopt the supervisory system of distribution and cooperation, namely, for employee representatives and government representatives as imposer particular emphasis is laid on supervising, manipulation behavior of hiding income, while for ordinary and minor shareholder representatives and creditor representatives particular attention is-laid to supervising manipulation behavior of inflating income.

本文提出了我们对完善中国上市公司会计监督体制的政策建议，主要内容包括：（1）构造一个有效的分工监督的监事会；建议监事会采取分工协作的监督体制，即职工代表和政府作为征税者的代表侧重于对隐瞒收益的会计操纵行为进行监督，而中小股东代表、债权人代表则侧重于对虚增收益的会计操纵行为进行监督。

Supervisory committee is in charge of determining the external auditors, and demand that listed companies forcedly disclose the supervisory opinions.

由监事会负责确定外部审计师的人选，并且要求上市公司强制披露监事会的监督意见。

Since the establishment of the system of board of supervisors of company in Company Law in China, it has been playing an active role in the standardized operation of company in China. However, a lot of disadvantages have been exposed at the same time. Most of the board of supervisors of company become unfunctional and hinder the further development of the company.

因此，各国均在公司法中以不同的形式确立其地位和作用，我国自《公司法》确立了公司监事会制度以来，在我国的公司规范化运作起了一定的作用，但同时暴露出不少漏洞，大部分公司的监事会成为一种摆设，阻碍了公司的进一步发展。

Inside, current stimulant mechanism and control mechanism must be perfected. Relation between directorate and supervisorate must be deal with rightly. Some measures must be taken to balance the directorate,supervisorate and manager. Recurring to the above measures, enterprise not only can decrease working efficiency, but also can protect stockholder from infracting.

内部治理方面，强调企业要进一步完善内部监督机制和激励机制；处理好董事会、监事会的关系，充分发挥二者的作用；实现股东大会、董事会、监事会和经理层之间的制衡，既提高公司运作效率，又很好地保护股东的权益。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐