3 日本企業のコーポレート・ガバナンス : 国際的な変革の潮流と執行役員制・監査役の評価および展望(経営の新課題と人材育成)

概要

論文の詳細を見る
Corporate governance has become an important issue in Japan. Most companies are facing governance issues, at the level of board's composition, role and behavior. The recent trends in corporate governance reforms in Japan are described with three points in focus. First, the separation of directors and executive officers are accelerating, because of quick decision-making and divisions in governance functions and management functions. Second, the role and legal power of statutory auditors has expanded, but effectiveness of monitoring board of directors has not been improved. Third, relationship of ownership structure and competitive advantage of the firm has changed. Corporate governance systems are quite varied and differ widely from country to country. Reconstitution of corporate governance in many advanced countries, especially in the United Kingdom, the United States, and Germany, has emphasized independence and transparency. An optimal system for Japanese firms should realistically be designed.
日本マネジメント学会の論文
2001-03-30