20.500.12556/DKUM-25703 PRAVNA UREDITEV ODNOSOV MED NADZORNIM SVETOM IN REVIZIJSKO KOMISIJO RELATIONS BETWEEN THE SUPERVISORY BOARD AND AUDIT COMMITTEE Upravljanje korporacij teorije razlagajo na različne načine. Njen obseg zajema poslovanje korporacije, obveznosti menedžerjev povezane z nadzorom uprave (poročanje, opravljanje revizije…). Bolj splošna definicija pa pravi, da je to zveza med različnimi udeleženci (delničarji, direktorji, delavci, upniki, itd.), ki vsi želijo začrtati smer poslovanja in njegovo izvajanje v korporaciji. Kar se tiče upravljanja družb, sta se glede na razmere v okolju, v katerem je nastala družba, razvila dva temeljna sistema oziroma modela upravljanja podjetij. Prvi je nastal v Nemčiji in prevladuje tudi v našem gospodarskem okolju. To je dvotirni sistem upravljanja, za katerega je značilna stroga razmejitev upravljalne in nadzorne funkcije. Gre torej za dva organa z ločenim poslanstvom, zato so tudi interesi lastnikov v dvotirnem modelu upravljanja verjetno bolje upoštevani. Drugi način pa je nastal v Združenih državah Amerike in Veliki Britaniji. Za opravljanje podjetij so zadolženi usmerjevalni odbori, sestavljeni iz izvršilnih (notranjih) in neizvršilnih (zunanjih) članov. Ker tako usmerjanje kot nadzorovanje družbe poteka prek enega organa, imenujemo ta način upravljanja enotirni. Razmerje med družbo in podjetjem se v primerjalnem pravu različno pojmuje. Tam, kjer je poudarjeno ločevanje podjetja in družbe, poznamo dvotirni sistem upravljanja. V dvotirnem sistemu se formirajo trije organi: skupščina, nadzorni svet in uprava. Čeprav so organi konstituirani v družbi in ne v podjetju, morajo kljub temu zagotavljati tudi interese podjetja v razmerju do družbe in še posebej v razmerju do delničarjev. Ta naloga pripada predvsem upravi, katera vodi in organizira podjetja, za kar ji korporacijska zakonodaja zagotavlja samostojen in neodvisen položaj. Osnovna funkcija nadzornega sveta v dvotirnih sistemih je kontrola in razreševanje nasprotujočih si interesov med upravo in delničarji. Obstoj nadzornega sveta v bistvu zagotavlja neodvisnost uprave od delničarjev, ki nimajo neposrednega vpliva na člane uprave pri uresničevanju poslovne politike družbinega podjetja. V enotirnem sistemu je ločevanje podjetja od družbe manj poudarjeno. Tu ni potrebe po vmesnem-nadzornem organu, ki bi zagotavljal neodvisnost izvršilnega organa. V enotirnih sistemih tako nimamo samostojnega organa, ki bi zastopal interese družbinega podjetja, saj izvršilno funkcijo opravljajo posamezni člani oziroma izvršilni direktorji ali tretje osebe, ki so neposredno odvisni od odbora direktorjev. Torej interes družbinega podjetja v teh sistemih ni tako pomemben, da bi pogojeval upravljalske strukture delniške družbe. Ker pa je vsak sistem upravljanja je torej značilen za določeno gospodarsko okolje, mo mogoče podati enostavnega odgovora, kateri sistem je za posamezno podjetje boljši, saj imata tako enotirni kot dvotirni sistem upravljanja določene prednosti in slabosti. V diplomskem delu sem veliko pozornosti namenil delovanju nadzornega sveta in ustanovitvi revizijske komisije. Položaj in pristojnosti nadzornega sveta kot organa družbe, kot tudi položaj posameznih članov nadzornega sveta, določa korporacijska zakonodaja. Posamezni člani nadzornega sveta morajo v okviru nadzornega sveta kot organa družbe delovati skupno, njihova glavna naloga pa je nadzorovanje poslov uprave. V zadnjih letih pa postaja vse pomembnejša funkcija nadzornega sveta imenovanje revizijske komisije. Z ustanovitvijo revizijske komisije člani nadzornega sveta niso razrešeni odgovornosti za sprejemanje odločitev. Revizijska komisija je le strokovni organ, katerega člani s svojim strokovnim znanjem pomagajo pri pripravi podlag za sprejemanje odločitev. Revizijska komisija je ustanovljena z namenom, da bi nadzornemu svetu oziroma upravnemu odboru olajšala delo na področju računovodenja in računovodskih informacij, na področju tveganj in notranjih kontrol ter na področju notranjega in zunanjega revidiranja. Corporate governance theory is interpreted in different ways. Its scope includes managing the corporation, obligations of managers including supervision of management (reporting, audit performance…). A more general definition says, that this is a linh between a various participants (shareholders, directors, employees, creditors, etc.), who all want to outline the business way and its implementation in corporation. As far as corporate governance in relation to different economic, cultutal and other circumstances in which companies were developing is concern, there are two systems or models of corporate governance. The first was developed in Germany and is also prevalent in our economic environment. This is a two-tier management system, which is characterized by strict division of management and control functions. This is a two-tier management system, which is characterized by strict division of management and control functions. These are therefore two bodies with separate mission, so the interests of owners in the two-tier model of governance is likely to be better taken into account. The second was developed in the United States and Great Britain. The companies are managed by board of directors which is a combination of executive (inside) and non-executive (external) members. This system is called one-tier model of governance. The two-tier system is formed of three bodies: Meneral Meeting, the Supervisory Board and Management Board. The bodies must serve the company’s and shraholders’ best interests. This task belongs primarily to Management, which manages and organizes the company, for which corporate law provides a separate and independent position to Management Board. The basic function of the Supervisory Board in the two-tier system, is the control and resolution of conflicting interests between management and shareholders. The existence of the Supervisory Board is essentially ensuring the independence of management from shareholders who have no direct impact on members of the administration in implementing the business policy of the company's business. In one tier system there is no need for an intermediate-monitoring body that would guarantee the independence of the executive body. In the single-tier system we do not have independent authority to represent the interests of the company's business, as an executive function is performed by individual members of the executive directors or third parties who are directly dependent on the Board of Directors. Each system of governance is characterized by a particular economic environment so one can not give a simple answer which of these two systems is better suitable for a particular company as both one and two-tier governance system posseses certain strengths and weaknesses. In my thesis i have devoted considerable attention to the functioning of the Supervisory Board and the establishment of the Audit Committee. Position and powers of the Supervisory Board as a body of society, as well as the position of individual members of the Supervisory Board, provides corporate law. Individual members of the Supervisory Board within the Supervisory Board must work as one body. Their primary task is to oversee the operations of the administration. In recent years capabillity of Supervisory Board to establish an Audit Committee is becoming an important feature. With the establishment of audit committee members of the Supervisory Board are not relieved of responsibility for decision making. The Audit Committee is a professional body whose members help in preparing the groundwork for decision-making with its expertise. The Audit Committee is established to help Supervisory Board in the field of accounting and accounting information on risks and internal controls and internal and external auditing. The collapse of major global corporations has rearranged the view of the owners, the public and participants of the company to audit committees. If a good communication is ensured by the company, audit committees can play a vital role preventing errors an Enotirni sistem dvotirni sistem nadzorni svet revizijska komisija. One-Tier Boards Two-Tier Boards Supervisory Board Audit Committee. true true false [S. Obreza] Slovenski jezik Angleški jezik Diplomsko delo 2012-05-30 17:27:36 2012-08-30 11:10:25 2022-04-15 13:11:46 2023-12-24 03:23:30 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 347.7 11147804 URN:SI:UM:DK:QYSOJ9HQ UNI_Obreza_Simon_2012.pdf UNI_Obreza_Simon_2012.pdf 1 271716E75894D3FEE9D09D935E050197 1046a5e05c438769170959e5c9b1d35454afde3bc0e6b02be1ec21f4439373a7 a96473e1-7c06-11eb-bb7a-00155d0001ca 20.500.12556/dkum/e41967cf-43a2-4dab-bb66-f1b7a827f06a https://dk.um.si/Dokument.php?lang=slv&id=39955 Ekonomsko-poslovna fakulteta 0 0 0