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在现代公司治理框架下,不同市场/ 国家所适用的治理结构不尽相同。其中,英美法系国家普遍采用单元制治理结构体系,即董事会既是决策机构,也是监督机构;而大陆法系国家(如德国、日本、韩国等)则普遍采用二元制治理结构体系,即在股东大会下设立董事会和监事会,分别行使决策权和监督权。
Under the modern corporate governance framework, different markets/countries have different applicable governance structures. Among them, common law countries generally adopt a unit governance structure system; that is, the board of directors is both a decision-making body and a supervisory agency. Civil law countries (such as Germany, Japan, South Korea, etc.) generally adopt a dual governance structure system; that is, in a board of directors and a board of supervisors are established under the general meeting of shareholders to exercise decision-making and supervisory powers respectively.
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