Legal analysis: 1, different responsibilities: the supervisor is the supervisor; Directors are executors. 2. Different exercise of rights: supervisors are responsible for supervision; Directors make decisions and are responsible for the internal and external affairs of the company. 3. Different purposes: Due to the scattered shareholders of the company, the professional knowledge and ability are very different. The purpose of establishing supervisors is to prevent the board of directors and managers from abusing their powers and harming the interests of the company and shareholders. Directors manage the company's affairs internally and conduct economic activities on behalf of the company externally.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 8 1 A profit-making enterprise as a legal person shall set up an executing agency.

The executive organ shall exercise other functions and powers as stipulated in the articles of association of the legal person, such as convening institutional meetings, deciding on the business plan and investment plan of the legal person, and deciding on the establishment of the internal management organization of the legal person.

If the executive agency is the board of directors or executive director, the chairman, executive director or manager shall be the legal representative in accordance with the provisions of the articles of association of the legal person; If there is no board of directors or executive director, the main person in charge as stipulated in the articles of association of the legal person shall be its executive body and legal representative.

Article 82 If a profit-making legal person has a supervisory body such as a board of supervisors, the supervisory body shall exercise the functions and powers of checking the financial affairs of the legal person, supervising the members of the executive body and senior management personnel to perform the duties of the legal person and other functions and powers stipulated in the articles of association of the legal person.