商业研究

商业研究

• 世界经济 • 上一篇    下一篇

日本现代公司治理监督机制模式演变及启示

曹冬媛   

  1. 北京科技大学 文法学院，北京 100083
  • 收稿日期:2017-01-06 出版日期:2017-03-19
  • 作者简介:曹冬媛（1985-），女，西安人，北京科技大学文法学院讲师，法学博士，研究方向：经济法、商法
  • 基金资助:
    中央高校基本科研业务费“公司治理路径的法学思考”专项资金资助项目，项目编号：FRF-TP-16-023A3。

The Evolution of Modern Corporate Governance Supervisory Mechanism in Japan and Its Enlightenment

CAO Dong-yuan   

  1. School of Humanities and Social Sciences, University of Science and Technology Beijing, Beijing 100083, China
  • Received:2017-01-06 Online:2017-03-19

摘要： 日本公司治理监督机制模式的演变反映了同时期日本公司治理的制度、路径及理念，其过程包括基于监事会形骸化现象的出现及迎合美国强势的经济统治，监督主体从监事会向董事会进行的转变；基于尊重公司自身的治理决定权以及治理环境宽松化的政策制度导向，监督机构从一元化向二元化进行的转变；基于顺应公司治理趋同化的大潮流以及提高日本公司在国际经济市场中地位，监督理念从借鉴德国模式到美国模式的转变。这些模式演变过程对我国公司法制在法律移植及其本土化以及尊重公司自主决定权等方面的建设有启示意义。

关键词: 公司治理, 监督机制, 监事会, 董事会

Abstract: The evolution of Japanese corporate supervision system reflects the system, method and philosophy of Japanese corporate governance in the same time, whose process includes the subject of corporate supervision transformed from the board of supervisors to the board of directors because of the skeletonization of the board of supervisors and the effect of mighty America economy; the supervisory organization transformed from centralization to dualization based on the corporation has the power to make the governance decision and the corporate governance environment was getting more open and free; the supervisory philosophy transformed from German style to American style because of the assimilation trend of corporate governance and enhancing the status of Japanese corporation in the global market. The evolution process of the model has enlightment to the construction of our corporation law localization, transplantation and non-administrative intervention.

Key words: corporate governance, supervision system, the board of supervisors, the board of directors