我国现行公司法律制度与操作上存在独立董事与监事会职能的重叠与交叉。对独立董事职能的架构 ,要从立法层面、行业层面和公司层面由实体到程序进行完善 ;对监事会职能的架构 ,要重点解决监事会的财务检查权、股东大会的召集权、公司代表权、对独立董事的提案权等制度的完善与补充。对于这两者的结合 ,还需要完善产权制度的改革和公司治理结构的设计 ;建立良好的外部法制环境。独立董事与监事会各自的优势和不足决定了两者的有机结合是我国未来公司监管模式发展的必然选择。 There is overlap and intersection of the functions of independent director and board of supervisors in the legal system and operation of the current company in our country. The structure of the functions of independent directors should be improved from the entity to the procedure from the legislative level, the industrial level and the corporate level. The structure of the functions of the board of supervisors should be focused on the financial inspection right of the board of supervisors, the convening power of the shareholders’ general meeting, the right of the company, Improvement and Supplement of the System of Proposal for Independent Directors. For the combination of the two, we also need to improve the reform of the property rights system and the design of the corporate governance structure; and establish a good external legal environment. The respective advantages and disadvantages of the independent directors and the board of supervisors determine that the organic combination of the two is an inevitable choice for the development of the regulatory model for the future of our country.