摘要
奥林巴斯是日本公司治理大变革中的一个具体样本。奥林巴斯的财务丑闻何以能够掩盖20余年?在微观上,是独立董事、监事和会计监察等制度的失灵;而从中观的角度来看,则与日本企业中主银行关系的削弱以及法人持股、交叉持股有关;然而,在这些因素的背后,奥林巴斯丑闻还有其文化基因。丑闻的发生意味着,在旧有制度的路径依赖下,奥林巴斯仍在一种非正式的制度架构中运行。
Olympus is a specific example during the great change in Japanese corporate governance. Why can Olympus hide the scandal for over 20 years？ In the micro - level, it is due to the failure of the system of inde- pendent directors, supervisors and accounting supervisors; in the industry -level, it is related to the weake- ning of the traditional main bank system, corporate ownership and cross - shareholding. In addition to these, however, culture gene has also played a crucial role. The scandal implies a path - independence where Olym- pus continues to operate in an informal institutional framework.
出处
《现代日本经济》
CSSCI
北大核心
2012年第5期41-47,共7页
Contemporary Economy OF Japan
关键词
奥林巴斯
财务丑闻
日本公司治理
文化基因
银行持股
交叉持股
Olympus
Financial Scandal
Japanese Corporate Governance
Culture Gene
Bank Sharehold-ing
Cross - shareholding
