摘要：This paper analyzes the relevant literature on directors’ supervision of managers in terms of monetary compensation incentives and equity incentives. By comparing the advantages and disadvantages of monetary compensation incentives and equity incentives in the supervision of managers by directors, this paper believes that equity incentives can more clearly discover the supervisory supervision of directors. At the same time, this paper believes that in the case of equity incentives, joint incentives for directors and managers can promote the supervision of directors. The analysis conclusions of this paper have guiding significance in the actual corporate governance process.
