日本公司治理结构的特点及对我国企业改革的借鉴

The Distinguishing Features of Japanese Company Governance and the Significance to China′s Enterprise Reform

本文首先对国内外有关公司治理的不同观点进行了梳理和分析,认为公司治理本质上是对公司经理行为进行监督和约束的制衡机制;着重分析了日本的公司治理结构特征。通过分析表明,在所有者与经营者分离的公司制企业中,法人治理结构中对经营者的监督机制不足是一个普遍的问题。这种现代公司法人治理结构的缺陷不仅在日本公司中存在,也是当前我国企业改革面临的一个亟待解决的重大课题。

What is the nature of company governance? It is a kind of equitable system of supervising and restraining company managers. This essay analyed the distinguishing features of Japanese company governance,at this base the essay gave its points--in the companies of managers having seperated from owners,the lack of supervising managers system is a common question. Not only in Japanese company governance structure,but also in China′s enterprise reform,it is an important issue waiting us to resolve.