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在前面一系列的专栏文章《日本的新试验》中,我们介绍过日本通过商法改革,准许企业废弃传统的公司监事制度,转向美国式的董事会制度的有关内容。在即将结束本专栏的日本系列时,我想我们还是有必要对日本创设的这一“新形式”治理结构做一个稍加深入的探讨。事实上,正如日本赋予了这一新形式公司一个新名称——“委员会制会社”一样,这种新的公司治理法定形式是与传统的日本企业形式,以及美国、德国模式的企业形式都有所不同。因此,我们可以把日本的委员会制公司看做是日美企业治理结构联姻的结果,与日本传统制度不同而与美国企业制度相同的是,委员会制公司要在其董事会中建立审计、薪酬和提名等三个委员会;其生成于日本企业制度自主改革而与美国企业制度不同的是,委员会制公司要建立法定形式的执行官员制度。
In a series of previous columns, “Japan’s New Tests,” we introduced Japan’s move to reforming the commercial law, allowing companies to abandon the traditional system of corporate supervisors, and moving toward an American-style board system. Towards the end of this series of Japan series, I think it is still necessary for us to make a more in-depth discussion on this “new form” governance structure created by Japan. In fact, just as Japan gave the new form company a new name, the “committee system”, this new form of corporate governance is in line with the traditional Japanese enterprise form and the American and German form of the enterprise form Are different. Therefore, we can regard Japan’s committee system as the result of the marriage of the Japanese-American corporate governance structure. Unlike the Japanese traditional system, the same as the American enterprise system, the committee system should establish audit, remuneration and nomination on its board of directors And other three committees; which originated from the independent reform of the Japanese enterprise system and the difference with the American enterprise system is that the commission-based companies should establish a statutory system of executive officers.