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Corporate Governance and the Significance of the Inventory

公司治理和盘点的意义

基本信息

批准号：
15530307
负责人：
IGARASHI Kunimasa
金额：
$ 0.64万
依托单位：
NIHON UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2003
资助国家：
日本
起止时间：
2003 至 2004
项目状态：
已结题

项目摘要

Recently corporate governance has been discussed on from various viewpoints. OECD suggested principles of corporate governance in 1999 and revised in 2002. EU also discussed on corporate governance ; the High Level Group of Company Law Experts, A Modern Regulatory Framework for Company Law in Europe, and Modernizing Company Law and Enhancing Corporate Governance in the European Union.Corporate governance principles of OECD and EU Commission have close relation to an accounting field. Chief points of them are a preparation for relevant accounting information to stakeholders and effective property control of a company.In the former point, the inventory I is similar to the balance sheet but not the same. The inventory shows detail data of physical quantity in each property and its amount through physical identification.. On the other hand, the balance sheet presents summary of only its amount,. As a result, the inventory has an original function that is different from the balance sheet. The inventory shows physical quantity of each property as well as different valuations of assets and liabilities from them of the balance sheet. These data are relevant to various decision makings for stakeholders.In the latter point, on the other hand, the inventory has a function of property control. As it reviews all assets and liabilities based on physical identification, we can recognize whether each property in the books is really existing or not. Therefore, an administrator of each property also has an function of accountability for reasonable property control. Further management can use all properties more effectively through this inventory.In summary, the inventory has several important functions in relation between corporate governance and accounting Therefore, we can conclude that the preparation for the inventory has to be required again in Japan as well as continental countries.

近年来，人们从不同的角度对公司治理进行了探讨。经合组织于1999年提出了公司治理原则，并于2002年进行了修订。欧盟还讨论了公司治理、公司法高级专家组、欧洲公司法现代监管框架、欧盟公司法现代化和加强公司治理等问题。OECD和欧盟委员会的公司治理原则与会计领域密切相关。它们的要点是为利益相关者准备相关会计信息和对公司进行有效的财产控制。库存通过实物标识的方式显示各物业的实物数量及其金额的详细数据。另一方面，资产负债表只提供其金额的摘要。因此，库存具有不同于资产负债表的原始功能。清单显示了每项财产的实物数量，以及资产负债表中对资产和负债的不同估值。这些数据与利益相关者的各种决策决策有关。另一方面，库存具有财产控制的功能。由于它根据实物识别审查所有资产和负债，我们可以识别账簿上的每一项财产是否真实存在。因此，每个物业的管理人也有责任对合理的物业管控负责。总而言之，库存在公司治理和会计之间具有几个重要的功能，因此，我们可以得出结论，日本和大陆国家都需要再次为库存做准备。