日本企业公司治理结构的改革——基于近年来多元化改革的分析

Japan's Corporate Governance Reform in Recent Years

一直以来,日本企业所执行的公司治理结构都是"监事会制公司",这种治理结构是基于金融机构和相关企业为股东的股份制结构。但是,由于2002年修改的商法和2006年的公司法的实施,使得企业也可以选择"委员会制公司"这种新的治理结构,而这种结构的特征就是引入了社外董事。为了确保企业经营的完善和高效,日本企业在决策、监管以及经营方面,一直没有拘泥于某一个公司治理结构上,各个公司都根据本公司的特征,进行着多样化的企业制度改革。

Japanese Corporate Governance system was analysed intenalized——with stable shareholders from main bank and series group corporations named keiretsu,there're few outside directors standing on the boardroom.Also the inside Audit System was the unique corporate gov- ernance system.But according to the 2002 amendment of Commercial Law Act and the 2006 new Corporation Law,it is possible for Japanese Corporations to make a slection to shift to a new out- ward Committee System Corporate Governance with outside (not necessarily independent) direc- tors or to remain to the old system.Different from America,China or Korea,as the adoption is not compulsory,Japanese Corporations take the Corporate Governance reform according to their distinguishing characteristics.And the diversity of reform can be observed.