The supervisor mainly plays a supervisory role and is a supervisory department.
Directors are responsible for decision-making, and are the highest competent authority and executive department of the company except the shareholders' meeting.
2. Different responsibilities:
Directors are the main force in the management of the company, responsible for the company's major strategies and the appointment and removal of important personnel;
Supervisors are not responsible for corporate governance, but supervise whether there are violations, violations of the interests of minority shareholders, violations of laws and other acts in corporate governance.
There is also an independent director whose role is also supervision. In more detail, according to the traditional view, the company structure is mainly divided into Anglo-American flow and German flow. British and American companies mainly rely on the supervision of the capital market, while German companies mainly rely on the supervision of the banking system, so the supervision methods of the two are quite different.
3. Different ingredients
The factory director is the authority of the joint-stock company and the legal representative of the enterprise. Also known as management committee and executive committee. Consists of two or more directors. Other matters may be decided by the board of directors except the rights that shall be exercised by the shareholders' meeting according to the laws and articles of association. The directors of the company are the decision-making bodies of the company's operation, and the directors are 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.
Extended data:
The main responsibilities of directors:
1. Implement the power of the board meeting to make decisions on the daily affairs of the company.
2. Attend board meetings and have the right to make resolutions at board meetings.
3. Exercise rights on behalf of the company and be responsible for the company's business development. ?
4, concerned about the company's business activities. ?
The main duties of the supervisor are:
1. Supervise whether directors, managers and other management personnel violate laws, regulations, articles of association and resolutions of the shareholders' meeting;
2. Be responsible for checking the company's business and financial status, and consulting account books and other accounting materials;
3. Be responsible for checking the financial information such as accounting report, operating report and profit distribution to be submitted by the board of directors to the shareholders' meeting, and entrust certified public accountants and executive auditors to help review the problems found in the name of the company;
4. Have the right to propose to convene an extraordinary general meeting of shareholders;
5. Have the right to request the directors and managers who perform the company's business to report the company's business;
6, responsible for inspection, supervision and assessment of the management of various departments;
7. Have the right to question the company's problems.
References:
Baidu encyclopedia-supervisor
Baidu encyclopedia-director