企業の危機管理とコーポレート・ガバナンス
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概要
- 論文の詳細を見る
Recently,three big bungles (represented by the cases of The Barring PLC., Singapore,The Daiwa Bank, USA., and The Sumitomo Corp.,Tokyo) give us warnings regarding how big corporations Risk Management should be conducted and how corporate governance should be adapted in order to activate the Corporate's auditing. In this issue, we would like to analyze the corporation's risk in two Categories: (l) Conventional business risks that could be covered or controlled by means of such measures as insurance, various operations in the commodity exchange markets, and companies' inner self-check systems and (2) Off-balance-sheet risks which have recently been stipulated as being among auditors' concerns. The off-balance-sheet risks include not only those invisible risks, which are usually not shown on the balance-sheet in figures (such as dept. warranty and over-due Credit), but also includes recent,remarkable expansion of delivertives deals in the fields of currency exchange and finance. In view of the acceleration of such off-balance-sheet deals and invisible risks, very powerful and severe auditing systems are urgently required in big business.
- 信州短期大学の論文
- 1996-12-20