中国上場企業における企業統治の改革 : 上場規制を中心にして
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概要
- 論文の詳細を見る
This paper is a study about corporate governance system of the Chinese listed firms from the viewpoint of the listed regulations. There are two main characteristics in the system. One of them is the training system of the independence director candidate and a permission system by Chinese Securities Regulatory Committee (CSRC). Another one is that firms can establish both an auditor system and a committee system. A firm must establish an auditor system which "the company law" stated. But the firm also can choose the establishment of four committees of nominating, compensation, auditing, and strategic management, which is decided in a general meeting of shareholders. In this case, There is a problem that a corporate governance system have two auditing entities. This causes auditing entities to be unclear as to their functions. And its extent of authority and responsibility become not clear. So it seems to be need for an integrated auditing system. Further more, It needs institutionalized penal regulations and disclosure systems about corporation, which make Chinese corporate governance effectively work.
- 日本経営学会の論文
- 2004-04-30