21世紀に向けての企業監視機構のあり方(21世紀を展望する産業・経営・会計(Part I))

概要

論文の詳細を見る
As a result of rapid change in the socioeconomic environment in which business operates and a spate of corporate scandals, Japanese businesses must modify their behavior substantially. Industry must embrace free competition in accordance with market principles predicated on the pillars of responsibility, transparency of rules and full disclosure, and strive to overcome business difficulties by embracing social equity and fairness, aiming for international competitiveness and always looking to grow and expand. At the same time, we must set up management systems that strike a good balance between corporate vitality and activity on the one hand and a suitable level of corporate monitoring on the other. Corporate monitoring mechanisms may be one-tier, as in the American model of combined instruction and monitoring functions, or two-tier, as in the German model, where instruction and monitoring are separated. In Japan, corporate monitoring is carried out via a highly unusual combination of both one and two-tier systems, a complex arrangement that has gradually ceased to function properly. This paper argues the need for a mode of corporate governance consistent with the global economy, and describes the type of ongoing monitoring mechanism required for businesses to operate in the international arena.
日本大学の論文
1999-03-31