| Supervision board system is an important part of the corporation governance structure. It is a necessary choice for the corporation to restrict the power department and to let down the agency expenditure. Reasonable arrangement and efficient carrying on of the supervision power is helpful to prevent the director arbitrary, protect the shareholder investment and the creditor benefits.In practice, the supervision function and effect of our country supervision system is far from the expectation of the system layout. It is not perfect. There are defects such as its real dependence, insufficient power, having no administering support and so on. Many reasons result in this situation. There is not only the imperfect legislation, but also the influence of the concept and system. Therefore, t is necessary to get rid of the obstacles from a wide sense. Firstly, the supervision board should be totally independent; Secondly, the shareholders board system must be improved; Thirdly, the power of the supervision board should be enlarged and ensured; Lastly, the construction of supervisor organization. In short, several provisions about supervision board of "Corporate Law of People's Republic of China" should be revised and a creative concept should be put forward.The corporation of our country has built up the internal supervision mechanism with coordination of the supervision board and the independent director. How to make them in step is a problem which is must be solved. The author holds the idea that we should build up a internal supervision mechanism in which the supervision board is the main and the independent director is the assistance.In a word,the corporation must improve its supervision board all the ways.On the one hand,it is good to impulse the enterprise reform and the construction of the modern enterprise system.On the other hand ,it can also provide support for the improving of the socialist market economy system and the continuous,stable and fit development of our economy.
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