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监事会是股份有限公司依法设立的监督公司业务活动的机构。在欧美许多国家的公司法中,对于股份有限公司是否要设监事会的问题有着不同的规定。不要求设立监事会的公司,通常称为一元机构;要求设立监事会的公司,则称为二元结构。
The board of supervisors is an organ established by law in accordance with law to supervise the business activities of a company. In the corporate law of many countries in Europe and the United States, there are different regulations on whether the stock limited company should have a board of supervisors. A company that does not require the establishment of a board of supervisors is often referred to as a unary institution; a company that requires the establishment of a board of supervisors is called a dual structure.