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1、成对董事会的制衡。通过对国有监事会出现的各种问题的原因分析，一方面是我国国企改制的历史原因，另外是监事会缺乏独立性，最后立法不完善也是原因之一。对监事会的制度完善应当在保证监事会独立性的基础上进行，参照德国监事会制度中的有关规定，赋予国有监事更多的权力，使其不仅享有现行法律规定的对国有公司财务方面的监督，同时要保证对经营人员的经营行为监督，动静监督结合，充分发挥监事会的作用。另外，对财务的监督要与公司内部的审计相区别，同时与审计部门相结合，加强与司法、税务等部门的信息共享，保持监督的全程性。在具体制度规定方面，对监督
2、范围、监事的选任、职责等都要进行更加详细的规定，以期能最大限度监管国有资产，保证国有资产的保值增值。关键词：国有公司，国有资产，监管，监事会IIABSTRACTThetraditionalenterpriseintheeraofownershipandmanagementarehighlyunifiedbelongtooneperson,theowneroftheenterpriseownmanagement,theenterprisemanagementmodelimitstheexpansionofthescal
3、eofenterprisedevelopment,soalsointhesmallandmediumenterprise,iftheenterpriseformedacertainscale,theownersownbusinesscostmanagement.Therefore,withthedevelopmentofmarketeconomy,enterprisechangetotheseparationofownershipandmanagementrights,theowneroftheenterprisee
4、conomybasedoncostconsiderations,begantoseekprofessionalmanagementpersonnelmanagementofenterprises,whichpaythecorrespondingcompensation,thebehaviorbasedontheprincipal-agentsystemofcivillaw.InthemodernEnterpriseIncapproach,namelytheprincipalowner,operatorforagent
5、s,managersenjoydecision-makingpowertoenterprisecommissionedownershipofenterprisesduetothe.Thecompanyhasalsoaccompaniedbyagencyproblems,informationasymmetrybetweenownersandoperators,itcannotensuretheoperatoriscompletelytothecompanydevelopmentasthestartingpoint,t
6、hereisnoguaranteethattheoperatorwilltakeforciblepossessionoftheassetsofthecompany,inordertosolvethisproblemrequiresspecialpersonneltosupervisethebehaviorandthestatusofthecompanymanageralsobecauseoftheirsupervision,thecomprehensiveconsiderationofeconomiccostanda
7、gentcost,supervisionandpersonnelfromtheownerselectedonitsbehalfofexercisingtherightofsupervision,toensurethatthepoweroftheindependentexerciseofthecompanyoperation,thecorporategovernancestructuretheoryistheintroductionofWesternpoliticalScienceinthe"separationoft
8、hethreepowers"theory,comparedwiththepoliticalaspectsoflegislationright,administrativepower,judicialpower,thecompanystructure,managementrightofownership,rightofsupervision,by
