Legal analysis: 1. There are different ways of formation: supervisors are elected by the shareholders' meeting or the shareholders' meeting, and executive directors are elected or appointed by the shareholders' meeting. 2. Different terms of reference: With regard to terms of reference, the terms of reference of the executive director are stipulated in the articles of association. In practice, they are generally stipulated with reference to the statutory terms of reference of the board of directors. The supervisor shall exercise the specific functions and powers stipulated in Article 54 of the Company Law and other functions and powers stipulated in the Articles of Association. Compared with their terms of reference, they have the same emphasis. The former focuses on the implementation and management of company decisions, while the latter focuses on the supervision and supervision of the company and its personnel. 3. Different composition: the executive director is the authority of the company and the legal representative of the enterprise. Other matters may be decided by the executive director, except for the functions and powers that shall be exercised by the shareholders' meeting according to laws and articles of association. The executive director is the company's business decision-making body, and the executive director is responsible to the shareholders. The supervisor is a statutory and necessary supervision institution of the joint-stock company, and an internal institution under the leadership of the shareholders' meeting, which is set up side by side with the board of directors to supervise the administrative management system of the board of directors and the general manager. Directors and senior managers shall not concurrently serve as supervisors.
Legal basis: Article 54 of the Company Law of People's Republic of China (PRC), supervisors may attend board meetings as nonvoting delegates and raise questions or suggestions on matters resolved by the board. The board of supervisors and the supervisors of the company without a board of supervisors may investigate the company's abnormal operation; If necessary, an accounting firm can be hired to assist in the work, and the expenses shall be borne by the company.