日本公司治理的多元化改革——索尼·丰田·帝人公司的案例分析

剖析日本索尼、丰田和帝人公司案例,可以看出日本公司治理机制改革呈现了多元化的特点.无论采用美国型、日本型还是日美折衷型的公司治理机制,改革均削减了董事会规模,彻底分离了监督和经营机能,完善了信息披露机制,从而提高了公司绩效.我国在完善公司治理机制方面,应积极鼓励企业自主选择相应模式,加强董事会功能建设和公司信息披露.

Diversificational Reform in Japanese Corporate Governance

We can see the character of diversification in Japanese corporate governance reform by analyzing the cases of the Sony,Toyota and Teijin companies.No matter which kind of corporate governance mechanisms,America model,Japan model or compromised America-Japan model,reforms reduce the size of the board of directors separate the supervision and management function completely,perfect the mechanism of information disclosing,therefore the company performance is improved.Three cases suggest that the enterprise shou...