The Path of Single-Tier Board Supervisory System in Optimized Corporate Governance

面对公司优化治理的需要，我国2021年《公司法(修订草案)》提出可以在现有“监事会和独立董事并行”的监督体制和单层制董事会的公司监督体制中进行选择。通过比较法的探寻，不难发现我国现有的并行监督模式从来就不适应本土基础，更不顺应全球公司监督体制改革方向。因此，本文提出应当拥抱《公司法修订草案》的单层制董事会模式，并在此基础上根据本国国情改造为折中的单层制，通过监督型董事会和审计委员会的设置实现公司内部监督体制的完善。In the face of the need for optimizing corporate governance, China’s new Company Law proposes that companies can choose between the existing supervision system where the board of supervisors and independent directors operate in parallel and the corporate supervision system of a single-tier board of directors. Through an exploration of comparative law, it is not difficult to find that China’s existing parallel supervision model has never been suitable for the local context, and it is even less in line with the global trend of corporate supervision system reform. Therefore, this paper proposes that we should embrace the single-tier board of directors model under the new Company Law, and on this basis, transform it into a compromised single-tier system according to China’s national conditions. The improvement of the internal corporate supervision system can be achieved through the establishment of a supervisory board of directors and an audit committee.