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A Comparative Study of Corposate Governance

公司治理的比较研究

基本信息

批准号：
09430024
负责人：
HIRATA Mitsuhiro
金额：
$ 6.53万
依托单位：
TOYO UNIVERSITY (1998-1999)Hitotsubashi University (1997)
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
1997
资助国家：
日本
起止时间：
1997 至 1999
项目状态：
已结题

项目摘要

Our research results consist of three reports:(1) The Report on "A Comparative Study of Corporate Govenance : Part 1" March, 2000(2) The Report on "A Comparative Study of Corporate Governance : Part 2" April, 2000(3)The Report on the Questionnaires for Presidents, Auditors and Institutional Investors about "Changes in Business Environments and What Japanese Corporate Governance will be like in the Future" March, 2000.The important findings obtained by our research are as follows:(1) The concept of the firm has both good points and bad points. There is no one best concept of the firm.(2) Viewed in efficiency and legitimacy, we cannot generalize that Anglo-American unitary concept of the firm is superior to Japanese multiple concept of the firm and German dual concept of the firm.(3) The profitability of Japanese style of organization is lower than that of US and German styles of organization, but the ratio of productivity of the former is higher than that of the latter.(4) The legitimacy of the behavior of top management is based on shareholder's entrust in Britain and the US, stakeholder's consensus in Germany and contribution to the development of an enterprize in Japan. It differs with the nation.(5) The reform of corporate governance varies from nation to nation, such as public and autonomous regulations in the US, autonomous regulation in Britain and public regulation in Japan. These differences arise from what stakeholders ought to be.

我们的研究成果包括三份报告：(1)《公司治理比较研究：第一部分》，2000年3月；(2)《公司治理比较研究：第二部分》，2000年4月；(3)《对总裁、审计师和机构投资者关于“商业环境的变化与未来日本公司治理将会是什么”的问卷调查报告，2000年3月。本文的主要研究结果如下：(1)企业概念既有优点，也有缺点。没有最好的公司概念。(2)从效率和合法性的角度来看，我们不能一概而论地认为英美的单一企业概念优于日本的多元企业概念和德国的二元企业概念。(3)日本组织方式的盈利能力低于美国和德国组织方式，但前者的生产力比率高于后者。(4)高管行为的正当性在英美是基于股东的委托，在德国是基于利益相关者的共识，在日本是基于对企业发展的贡献。它因国家而异。(5)各国对公司治理的改革各不相同，如美国的公共和自治监管，英国的自治监管，日本的公共监管。这些差异源于利益相关者应该是什么。