Corporate Governance and the Significance of the Inventory

近年来，人们从不同的角度对公司治理进行了讨论。OECD在1999年提出了企业支配结构原则，并在2002年进行了修改。欧盟还讨论了公司治理；《公司法高级专家小组》、《欧洲公司法现代监管框架》、《欧盟公司法现代化与加强公司治理》。经济合作与发展组织和欧盟委员会的公司治理原则与会计领域有着密切的关系。其主要内容是为利益相关者准备相关的会计信息，并对公司进行有效的财产控制。在前一点，存货I类似于资产负债表，但不相同。存货清单通过实物鉴定显示了每项财产的实物数量及其金额的详细数据。另一方面，资产负债表只显示其金额的摘要。因此，存货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际数量，以及资产负债表上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有关。另一方面，在后者方面，库存具有财产控制功能。由于它是基于实物识别来审查所有资产和负债的，因此我们可以识别账簿上的每一项财产是否真实存在。因此，每个物业的管理员也有责任对物业进行合理的管理。通过此清单，进一步的管理可以更有效地使用所有属性。综上所述，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，日本以及大陆国家必须再次要求编制库存。

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.