Reconstruction of the staff representative system of the audit committee from the perspective of stakeholders ——Normative analysis based on the new Company Law
利益相关者视角下审计委员会职工代表制重构——基于新《公司法》的规范分析

摘要

新《公司法》将职工代表纳入审计委员会的制度设计，是利益相关者理论在公司治理中的实践投射。然现行规范因职工代表比例缺失、履职保障机制缺位，导致此制度功能陷入“象征性参与”困境。为解决此问题，需以利益相关者共同治理理论为分析视角，从形式理性与实质建构双重维度展开：一方面，以职工代表比例法定化实现多元利益的结构性平衡，强化职工代表履职的法律保障；另一方面，通过对职工代表信息获取权配置、专业赋能机制及激励约束规则的制度构建，夯实职工代表履职的制度基础。

Abstract

The new Company Law incorporates employee representatives into the audit committee, reflecting the application of stakeholder theory in corporate governance. However, due to the lack of a statutory proportion for employee representatives and the absence of mechanisms to ensure their duties are fulfilled, this system often ends up in a 'symbolic participation' situation. To address this issue, it is necessary to adopt the perspective of stakeholder co-governance theory and analyze from both formal rationality and substantive construction: on one hand, by legally setting the proportion of employee representatives to achieve a structural balance of diverse interests and strengthen legal protection for their duties; on the other hand, by establishing systems for the allocation of information access rights, professional empowerment mechanisms, and incentive and constraint rules for employee representatives, thereby solidifying the institutional foundation for their duties.