公司治理--论日本式公司治理的变革(DOC 33页).docVIP

论日本式公司治理的变革摘 要 目前，日本经济正处于制度转变时期，一系列曾经支撑日本经济高速发展的制度体系都陷入了制度疲劳的状态。在制度创新与体制创新时期，日本企业的公司治理也在发生着变革。在内部治理结构改革方面，出现了打破传统的董事会与监事会分立的双层制模式，向英美式公司治理转变的趋势。主要是通过引进执行董事制，分离董事对公司经营决策与监督的职能，弥补监察机能缺失。在外部治理机制方面，通过推进企业经营市场化的改革，改变日本式经营中传统的内部化、封闭化现象，发挥外部治理机制对经营者的监督和激励作用。 目前，处在变革中的日本企业的公司治理，呈现出既要突破传统的日本式公司治理模式，又不是完全转向美模式的变革趋势。日本在现有制度体制的基础上不断推进公司治理结构改革的经验，对我国企业的公司治理有一定的借鉴意义，是我国企业在公司治理中完善监督与激励机制，健全外部治理机制，推进国企市场化改革的有益参考。 关键词：日本式公司治理，变革，制度转变 ABSTRACT At present, the Japanese economy is in the period of systematic transformation. With the creation of new mechanism and system, the systematic framework that once contributed to the high economic growth in the past 50 years is deemed to collapse and the Japanese corporate governance as a major means of controlling market by corporations in capitalism is under transformation. Through the introduction of executive directors, separation of the decision-making and supervisory function to the company of the director and supplement for the inspection, the internal structure makes a reform of the traditional two-tier board of the separation of the board of directors and the supervisory board and tends to Anglo-Saxon model. Through the marketing reform of corporate operation to change the old internal and blocking model, the external mechanism plays a role in supervisory and motivation. Now the Japanese corporate governance in transformation is under its own way and tends not only to break out of a traditional model but not to duplicate the Anglo-Saxon model. How it commits the reform on basis of the present system framework is instructive to governance development in our country, especially to the improvement of supervisory and motivation mechanism, external governance mechanism and marketing reform of the state-owned enterprises. Key Words: Japanesque Corporate Governance, Transformation, System Changeover 目 录 引 言 1 一、日本式公司治理变革的背景 2 （一）内部治理结构弊端的显露 2 1．股东大会形骸化 2 2．董事会监督机能丧失 3 3．信息公开活动消极 3 （二）外部治理机制的变化 3 1．主银行制面临瓦解 3 2．传统的劳动雇佣体系面临崩溃 4 3．法