刘春梅

【摘  要】国有企业外派监事会制度实施以来，通过国有资产监督管理机构向被监督企业外派监事会，代表国家履行出资人职责，规范企业经营管理，有效保障了国有资产保值增值。新一轮国企深化改革启动后，中央决定不再设立国有重点大型企业监事会，取消外派监事会，这一改革对国有企业内部监事会履职提出了更高要求。论文通过梳理我国监事会发展历程，分析国企内部监事会履职现状，探索提出提高国企内部监事会履职效能的意见建议，为国有企业高质量发展提供参考思路。

【Abstract】Since the implementation of the system of state-owned enterprises' dispatched boards of supervisors， the state-owned assets supervision and administration institutions assign supervisory boards to supervised enterprises to perform the responsibilities of investors on behalf of the state， standardize the operation and management of enterprises， and effectively guarantee the preservation and appreciation of state-owned assets. After the launch of a new round of state-owned enterprises' deepening reform， the central government decided to no longer set up boards of supervisors for key and large state-owned enterprises， and to cancel the boards of supervisors assigned to other state-owned enterprises. This reform put forward higher requirements for the performance of the internal boards of supervisors of state-owned enterprises. By combing the development history of the boards of supervisors in China， this paper analyzes the status quo of the performance of duties by the internal boards of supervisors of state-owned enterprises， and explores and puts forward suggestions to improve the performance efficiency of the internal boards of supervisors of state-owned enterprises， so as to provide a reference for the high-quality development of state-owned enterprises.

【關键词】国有企业;监事会;效能

【Keywords】state-owned enterprises; board of supervisors; efficiency

【中图分类号】F276.1;F123.7                                             【文献标志码】A                                                 【文章编号】1673-1069（2021）07-0139-02

1 引言

2018年中共中央印发的《深化党和国家机构改革方案》提出，将国有重点大型企业监事会职责划入审计署，国资委不再设立国有重点大型企业监事会和国有重点大型企业监事会主席。这一改革，避免了以“财务监督”为核心的监事工作和审计监督的重复，增强了监督效能。此次改革后，国资委不再向重点大型企业外派监事会，是否意味着国有重点大型企业在内部公司治理上不能或不再需要设立“内部监事会”？如果设立内部监事会，如何才能充分发挥监督职能，保障国有企业健康发展呢？

2 我国国有企业监事会发展历程

公司监事会制度的产生，是基于西方经济学企业所有权与经营权分离原则产生的[1]，在这种原则下，作为企业所有者的股东不具备能力经验或时间精力经营企业，需要将经营权交由专业人员代理，为保证股东的财产安全、保值增值，就需要对经营者进行有效监督约束。……