日本公司治理结构内部控制中存在的问题分析

An Analysis of Internal Control Problems in Japanese Corporate Governance

内部控制是企业治理的主要内容之一。在新的经济环境冲击下,涉及内部控制的日本企业的组织管理架构以及一些旧的公司制度和惯习已经束缚了企业的持续发展。日本在解决内部控制中存在的问题上,注重从法律的建设入手,并以此为手段带动实体经济改革。从当前内部控制改革的动向看,虽然相关的一些上市企业能按法律要求去实施,但在新制度的效果上许多企业尚存在质疑。由商法的修改带动的公司内部控制问题及其改善成为日本近年企业治理的焦点问题。

Internal control plays a vital role in corporate governance. In the new economic circumstances, the sustainable development of Japanese firms has been constrained by the traditional organizational framework of internal control, as well as by the old corporate system and practices. Japan tackles the internal control problems by building the relevant laws and regulations, with a purpose of triggering reforms in the tangible economy. The practice of the reform suffers from the fact that a number of firms cast doubts on the effect of the new governance system, though some public firms do meet the new requirements. With the amendments of the commercial law, internal control problems have been the focus of Japanese corporate governance.