지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Japan has been trying to improve the corporate governance and to reform the disclosure of executive compensation in order to strengthen corporate competitiveness in the progress of globalization.
The purpose of this study is to suggest a plan to reform the regulations on executive compensation disclosure in Korean companies through literature study, fact-finding survey and case study on the major status, characteristics and challenges of the Japanese policies and systems on the disclosure of executive compensation.
The Financial Services Agency has recently announced a new rules to disclose executive compensation individually, set by the Financial Instruments and Exchange Act that executives receiving more than 100 million yen in executive compensation should disclose their compensation from March 31, 2010. Until that time, according to the executive compensation disclosure rules introduced in 2004, the executive compensation had been only disclosed the amount of total executive compensation.
In Japan, the main purpose of executive compensation disclosure regulations is to improve the transparency of corporate management and the interest of shareholders rather than to regulate excessive executive compensation, therefore those compensation policies and plans might be expected to be more systematic.
Japanese companies should not simply imitate executive compensation system of developed countries but develop their own executive compensation policies and systems by considering a Japanese company-specific decision-making system and the relevance of executive compensation to maintain their operational strengths and business appropriateness.
In conclusion, to strengthen corporate competitiveness, the regulations on executive compensation disclosure in Korea should be more systematically developed likewise Japan and other developed countries, and the social dialogue on this issue is expected to take a large step forward.
The purpose of this study is to suggest a plan to reform the regulations on executive compensation disclosure in Korean companies through literature study, fact-finding survey and case study on the major status, characteristics and challenges of the Japanese policies and systems on the disclosure of executive compensation.
The Financial Services Agency has recently announced a new rules to disclose executive compensation individually, set by the Financial Instruments and Exchange Act that executives receiving more than 100 million yen in executive compensation should disclose their compensation from March 31, 2010. Until that time, according to the executive compensation disclosure rules introduced in 2004, the executive compensation had been only disclosed the amount of total executive compensation.
In Japan, the main purpose of executive compensation disclosure regulations is to improve the transparency of corporate management and the interest of shareholders rather than to regulate excessive executive compensation, therefore those compensation policies and plans might be expected to be more systematic.
Japanese companies should not simply imitate executive compensation system of developed countries but develop their own executive compensation policies and systems by considering a Japanese company-specific decision-making system and the relevance of executive compensation to maintain their operational strengths and business appropriateness.
In conclusion, to strengthen corporate competitiveness, the regulations on executive compensation disclosure in Korea should be more systematically developed likewise Japan and other developed countries, and the social dialogue on this issue is expected to take a large step forward.
목차
Ⅰ. 서론
Ⅱ. 최근 임원보수 공시의 이론적 고찰
Ⅲ. 일본 임원보수 공시 이후 최근 임원보수의 현황분석 및 사례
Ⅳ. 우리나라 임원보수 공시의 주요내용 및 문제점
Ⅴ. 일본 임원보수 공시에 따른 문제점 및 해결방안
Ⅵ. 결론
參考文獻
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UCI(KEPA) : I410-ECN-0101-2012-366-004451105