日米構造問題協議における我が国企業ディスクロージャーの改善点(会計,日本企業の将来とその役割-日米構造協議の問いかけるもの-)

概要

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Japan has many differences from the U. S. and European countries in intercorporate relatinnships, industrial structure, trade practices industrial relations and human resources development systems, all reflecting the different relationships, and it is these differences that is largely accountable for the amplification of economic friction especially between Japan and the U. S. In view of this point, the Japan-U. S. Structural Impediments Initiative talks had five sessions in 1990, resulting in a final report on items to be improved in the two countries. The six main points of the U. S. demand to Japan were concerned with a request for institutional improvement of the "disclosure" system. Japan is essentially a "reactive state," and accordingly cannot expect good economic development without lasting maintenance and development of interdependence with the U. S. Japan has nevertheless pursued economic development with its unique culture and behaviorial pattern while excluding those of other nations, and it is not difficult to imagine that this exclusiveness constitutes a barrier to Japan's internationalization and globalization. This paper discusses points to be improved in Japan's disclosure system, which is one of the problems inviting Japan-U. S. friction and eventually friction between Japan and the rest of the world.
日本大学の論文
1991-11-25