Comparative Studies on Effect of Business Troubles to Corporate Performance and Internal Control Practice -

在日本企业界，许多公司开始意识到建立组织风险管理方案和内部控制制度的必要性，但很少有公司采取科学的方法来更好地管理内部控制。此外，很少有公司充分分析其业务风险因素，并通过集成的风险管理计划来控制风险。当公司面临严重的商业问题时，他们会设立一些临时性措施，如“培训计划”和“编写道德手册”来应对这些问题。这些措施有时可能是有效的，但不足以扭转组织行为。在这项研究中，我认识到美国和欧洲国家的大型和成熟的跨国公司都集成了风险管理计划和内部控制系统，这些程序和内部控制系统不仅强调“一致性”，而且强调其业务的“一致性”和“绩效”之间的平衡。它们涵盖了广泛的风险因素，从纯粹的风险到管理伦理。即使是在这样有能力的风险管理项目中，近年来也发生了许多商业麻烦。这些事件(特别是会计舞弊)在许多情况下是为了满足个人利益而发生的。在日本和其他发达国家，一旦公司得到财务恢复，社会对陷入困境的公司的批评逐渐减弱，尽管风险的根本原因或原因尚未完全消除(从风险管理、法律合规和公司伦理的角度来看)高度评价的公司配备了良好的内部控制程序，不是因为它们过去面临严重的商业问题，而是他们认为良好的风险管理提高了公司的良好业绩。

In the Japanese business community, many companies began to realize the necessity of establishing organizational risk management program and internal control systems, however, few companies take steps in scientific approach for better internal control of management. Furthermore, few companies analyze their business risk factors sufficiently and control risks having integrated risk management programs. When companies face serious business troubles, they set up such temporary measures as 'training programs' and 'compiling ethics manuals' to cope with the issues. These actions may be effective occasionally, but not sufficient for turning the organizational behavior around.During this research, I recognized that the large and matured global companies in the US and European countries have integrated risk management programs and internal control systems which stress not only "Conformance" but the equilibrium between "Conformance" and "Performance" of their businesses. They cover wide range of risk factors from pure risks to management's ethics. Even in such competent risk management programs, many business troubles happened in recent years. Those incidents (especially accounting fraud) happened, in many cases, to satisfy individual's personal interests.Both in Japan and other developed countries, social criticism against the troubled companies gradually weakens once the companies get financially recuperate even though the fundamental causes or reasons of risks have not been completely swept away Highly evaluated companies (from the risk management, legal compliance and corporate ethics point of view) equip good internal control programs not because they faced serious business troubles in the past, but they believe that the good risk management enhances good performance of the companies.