In the corporate governance structure, directors and supervisors are two main institutions, representing the executive and supervisory levels of the company respectively. As far as the scope of power is concerned, directors are the executive organs of the company, with a wide range of powers and responsibilities, including making decisions on the company's strategy, managing the company's business and signing agreements on behalf of the company. , and is the core manager of the company. As a supervisory body, the Board of Supervisors has the function of supervising, inspecting and auditing the directors' behaviors, supervising whether the directors' behaviors meet the requirements of laws and the articles of association, and ensuring that the company's operations are legal and compliant. Because directors and supervisors have different functions and rights, it is difficult to compare their rights. In practice, the function of the board of supervisors is embodied in the internal supervision and external supervision of the company. Internal supervision refers to the supervision of the board of supervisors on the decisions and behaviors of the company's directors in the company's operation, while external supervision refers to the supervision will check the compliance of the company's cooperation and transactions with the outside world. Directors are responsible for the specific management within the company, which plays an important role in the company's development direction and strategy formulation. Between directors and supervisors, the company law does not clearly stipulate their powers, but emphasizes their respective functions and exercises their powers according to their respective powers and responsibilities.
What are the specific functions and powers of the board of supervisors? The functions of the board of supervisors mainly include supervising the financial status, asset management and performance of the company; Supervise the decisions and behaviors of directors of the company; Review the legality of major contracts and decision-making documents of the company; Drafting the reform plan of corporate governance structure, etc. When exercising its functions and powers, the board of supervisors may also recommend candidates for directors and supervisors, and suggest that the shareholders' meeting of the company solve major problems.
Directors and supervisors of a company perform their respective duties in the corporate governance structure, so it is impossible to simply compare their rights. As the executive body of the company, directors have extensive rights and responsibilities; Supervisors are responsible for supervising the legality and compliance of directors' actions, and conducting supervision and inspection inside and outside the company to ensure the steady operation and development of the company. In practice, the company should clarify the respective responsibilities and rights of directors and supervisors according to the articles of association and laws.
Legal basis:
According to Article 53 of the Company Law of People's Republic of China (PRC), the duties and obligations of company supervisors are: checking the company's finances; Supervise the behavior of the company's senior management personnel, and propose dismissal suggestions for the company's senior management personnel who violate laws and regulations; Correct the behavior of the company's top management; Propose to convene the shareholders' meeting of the company; Put forward proposals at the shareholders' meeting; Bring a lawsuit against the top management of the illegal company.