据记者多方了解， 42家上市券商已全部进行撤销监事会的改革， 将核心职责向董事会审计委员会全面移交。这意味着，这一场覆盖全行业 上市主体的内部监督机制调整，在证券业悄然落定。 "整个流程完全遵循合规要求，从议案起草、董事会审议，到股东大会表决，每一步都有完整的信息披露。"有华东地区上市券商董办人士向 记者表示，公司已于近期完成全部改革程序，目前内部监督架构已按新机制运行。 记者关注到，远不止券商，银行、基金公司等股东方也正陆续撤销监事会。目前英大基金、益民基金、方正富邦基金、招商证券资管也都纷 纷撤销监事会，由董事会审计委员会行使监事会职权。 也可以预见，从2026年起，在董事会的建设与运行过程中，审计委员会的工作将变得最为繁忙、最具挑战性，且任务最为繁重。 42家上市券商进行监事会改革 这是券商等金融机构对政策导向的积极响应，尤其是对新公司法的施行以及金融监管部门的政策导向。 券商撤销监事会步入尾声。 一是原监事会承担的内部监督职权，包括对公司董事、高级管理人员履职行为的监督，对公司重大决策程序的合规性监督等； 2024年7月1日，新修订的《中华人民共和国公司法》正式生效，其中第一百二十一条规定，股份有限公 ...

Core Viewpoint - ByteDance, as a leading global technology company, recognizes the need to enhance its internal supervision mechanisms following the Seed incident, which exposed management and compliance issues, emphasizing the importance of compliance for sustainable development [1][5]. Group 1: Governance Structure - Strengthening the corporate governance structure is the primary step for ByteDance to improve its internal supervision mechanisms, ensuring transparency in decision-making and reducing risks associated with power concentration [3]. - The company has clarified the responsibilities of management and established specialized committees, such as the audit committee and compliance committee, to oversee critical areas like financial auditing and risk assessment [3]. Group 2: Data Privacy and Security - ByteDance is enhancing data privacy protection and information security as part of its internal supervision improvements, addressing vulnerabilities in user data management revealed by the Seed incident [3]. - The company plans to establish a dedicated data security department and implement advanced encryption technologies and data auditing mechanisms to ensure user data safety and privacy [3]. Group 3: Corporate Culture - Building a strong corporate culture is crucial for ByteDance to enhance its internal supervision mechanisms, focusing on compliance culture and raising employees' legal awareness [5]. - The company is increasing compliance training, particularly for departments handling data security and information processing, to ensure employees remain sensitive to compliance issues [5]. Group 4: Technological Innovation - ByteDance is leveraging artificial intelligence (AI) and blockchain technology to improve internal supervision, with AI algorithms monitoring operational data in real-time to detect potential compliance issues [7]. - Blockchain technology is being introduced in key business processes to ensure transparency and traceability in data management, particularly in financial transactions and supply chain management [7]. Group 5: External Collaboration - The company is enhancing collaboration with external audit firms to conduct regular third-party audits, ensuring the effectiveness of its internal supervision mechanisms [9]. - ByteDance is also focusing on communication and cooperation with external regulatory bodies to ensure compliance with global regulations, which is crucial for its market expansion [9]. Group 6: Future Outlook - The Seed incident has prompted ByteDance to view the enhancement of its internal supervision mechanisms as an opportunity, laying a solid foundation for future development through governance improvements, data security, technological innovation, and compliance culture [9].