literature Mainland China English summary

Company Internal Supervision Mechanisms: The Legal Responsibilities of Supervisors

论公司内部监督机制:基于监事法律责任的实证分析

Empirical analysis of supervisors' legal responsibility and the practical limits of China's internal supervision mechanism before the revised Company Law's audit-committee transition.

Brief English Introduction

Cai studies how supervisor liability actually operates, making the article a useful counterweight to purely formal descriptions of supervisory boards.

Use It For

Use this for supervisor duties, the monitoring gap in closely held and listed companies, and the policy reasons behind allowing audit committees to replace supervisory boards in some companies.

Teaching Notes

Ask students whether weak supervisor enforcement is a problem of legal design, incentives, information access, or litigation cost.