Title グローバル企業における財務管理と責任会計
Contents
1.2.
3.
4. 82 IX 3 C
5. 1
6. 54 VII 1 v
7. 33
8. BA 3
9. 10 2
10. ss 2 1 RS
11. 5 4 VIII 8 GCMS
12. 2 3 3 2 1
13. 1
14. 3 CR
15. II 2 8 II3 2
16. H amp 1
17. 19 2
18. Radebaugh and Gray 1997
19. TI 3 III 3 UNCTAD IV
20. 2003 9 1
21. IV 8
22. I AN RT 19 19931G 140 28 IV 4 H
23. 1998 10 i
24. E fj E D J 26 26
25. 2 15 3 2
26. IX 2 C 1997 2002 3 C 2002 C 2002
27. VII 1998 LY 3
28. 1 H H 4 E 2 f
29. 5 6 http asada econ osaka u ac D yosan2001 4 Tel 06 6850 5277 Fax 06 6850 5277 e mail yosan2001 asada econ osaka u ac JD X
30. 81 1 1 1 ERP Enterprise Resource Planning
31. NY 47 45 f H 4 9 bs 9 LE 5
32. AAA 1973 Shapirol1992 AAA 1973 3 000 a 2
33. VIII 200 1 GCMS
34. 2 HH j
35. 1 2
36. I DN 1 0 RE NO 2 3
37. 3 3 I1995
38. 2 1 1 12 1983 1989 1992 Eiteman 1998 Shapirol1992 21
39. IV 9 35 V E 119941 2
40. 27 UNCTAD 2003 7 21 WORLD MARKET FOR CORPORATE HQs EMERGING 86 1
41. 2 15
42. VI 12 di 1 N 171 1 gt 56 mm a O 90 26 p 0 07 0 10
43. 62 VIII 2 iri Fa 1 1 1 32 42 5 6 2 32 43 0 0 2 3 37 np 22 30 32 42 38 48 4 19 26 12 16 34 43 2 8 2 3 3 3 0 8 1 2 0 8 74
44. 4 NT 3 amp gt 4 SS GCMS
45. 67 5 GCMS 1 GCMS GCMS VIII 8 5 52 11 5 51 1998
46. DF 3 3 9 10 1 2 11 1 2
47. II 2 II 3 X
48. 42 VI 1 E 2 3 Par amp 1998
49. 24 9 HH
50. E 87
51. 2 return on investment ROD E
52. ROAD 2 C 2003 9 C 3 GCMS 3
53. return on equity ROE IV 1 42 10
54. 0 E VI 10 48 FF F 9 T ail
55. 18 2 F 1 180 1 X130 iD 1 4 a 9 1
56. 5 13 14 WTO
57. E
58. gt i ES GCMS GCMS 22 2003 12 2003 E 3 30 2002 8 IV 6 Vs
59. 51 4 k 52 VI 17 5 1
60. 1 VILL2 81 175 72 41 89 1997 1
61. EE Penelll 2002 ts CS Sc 1 78 2003 3 56 x 2003 8
62. mh mm 1 3 3 Oo 8
63. VI 12 50 VI 13 51 VI 14 VI 15 VI 16 52 VI 17 53 VII 1 ev dc lt 58 VII 2 i 59 VI ER Ei 62 VIII 2 i 63 WENS 200 22090805H200280292 63 VIII 4
64. UI IIT 5 Basle 1999 p 11 III 6 OTC 1998 4 LT LL Basle 1999 p 19 y 17 IV 4 1994 pp 17 19
65. gt T VIII 4 II b P PE im ET Re MT CA CH EE ED DD EE A ER MLl_ kh 7 td 3 s lt ou 36 54 41ol9 16 25 34 5 ji oa EE sl slelslslsll 4 4 oo hl s 9 ve NET ET sl er 24 6 20 9 3 es 5 4 ea LM el 4 2 ROL E IE3 i EE gt Nd H ll OE EE EE EE 1 23
66. 3 ar amp 4
67. CFO CMS 2003 08 13 9 2002 03 28 3 2 GCMS amp
68. VI 4 10 t df p p D 308 9 1 095 1 3 37 173 0 00 0 00 277 8 1 015 3 3 60 173 0 00 0 00 95 8 470 4 2 81 139 0 01 0 00 29 4 37 4 2 34 136 0 31 8 7 33 7 2 16 0 03 0 00 3 3 14 6 1 71 0 09 0 00 3 5 4 7 1 65 137 0 10 0 06 3 2 4 0 1 46 156 0 15 0 38 0 1 4 10 66
69. VIII 4 2 1 3 p 1 1 2 1 21 172 2 1 4 1 7 3
70. 2002 p 54 V 1 amp amp
71. IV 8 2 6
72. 2002 4 CMS CM S CMS 2001 2002 1 2002 6 E 6
73. 9 3 1 3
74. E AAA 1978 7 1 E Shapirol19921 5 totality 6 7 AAA 1973
75. 3 k 1998 4 55 1 6 AAA
76. NO YES lk b ROS 41 37 0 36 0 72 22 33 1 03 0 31 39 26 1 11 0 27 ROI 24 37 1 11 0 27 EVA 7 15 0 99 0 33 44 22 1 851 0 07 20 22 0 27 0 79 22 15 0 72 10 47 39 41 0 14 0 89 5 4 0 23 0 82 2 4 0 30 0 77 0 4 1 24 0 22 10 19 1 04 0 30 5 0 1 16 0 25 10 15 0 63 0 53 10 7 0 33 0 74 41 27 3 1974 1 3
77. E unity through diversity Bl1989 py E 2 3
78. 2 1998 4 28 1998 5 30 1998 3 495 175 35 852 50 156 3
79. 1H 1 2
80. 2 24 1 0 2 FN 2001 EE gt Al 65 VIII 6 51 26
81. 1996 p 99 y El 16 II 5 1998 4 2 50 III 6 OTC 2 53
82. ROE
83. 3 60 VIIl 1 2 5 E
84. 32 40 40 4 4 IV 7 10 4 7 5 39 i 6 8 1992 8 p 63 5
85. 4 ml II 4
86. 3 GQernon Meek 2001 Borkowski 1999 1 Gernon Meek 2001 Gernon Meek 2001 p 158 MNCs NT E Qernon Meek 2001
87. Zenoff and Zwick 40 2
88. E 4 5 GCMS 4 2 1 1 2 1 3 GCMS 4
89. GCMS IX 2002 2 3 2003 9 3 2001 10 3 2003 6 3 6 1 2 3 E X
90. F a NO 2 a NL A B 250 E A 20
91. 4 3 B E 2 1 FS 1 1 2 Amos E GIF goodness of fit index 0 94 AGFI adjusted goodness of fit index 0 91 0 9 2 0 15
92. 88 89 American Accounting Association 1973 Report of the Committee on International Accounting The Accounting Review Supplement 121 167 1996 149 2 276 278 3 395 404 1997 151 2 266 280 Asian Development Bank 2000 Key Indicators of Developing Asian and Pacific Countries 2000 31 Basle 1999 CENTRAL BANK SURVEY OF FOREIGN EXCHANGE AND DERIVATIVES MARKET ACTIVITY 1998 BIS Borkowski Susan C 1999 International Managerial Performance evaluation A Five Country Comparison Journal of International Bus
93. 34
94. Er 8 2 3 3 3 5 2 2 3 4 3 5 2 3 8 ad ag b cec 1 _ a ba c7 _d 2
95. po CE a oo 250 10 1 2 3 4 5 PV 190 100 100 100 100 100 250 50 50 50 50 50 50 NPV 60 50 50 50 50 50 PV 45 41 38 34 31 7
96. V GCMS 2 VI 1998
97. 1 2 8 4 1 2 8 4 1 2 8 4 4 DNSSRRER Satoses NSR 4 5 1 2 8 4 1 2 8 4 1 asinnrs 8 4 8 4 108 V 26 Q
98. GCMS GCMS GCMS
99. VI 16 42 34 12 9e 48 2 3 iml 55 zo eml ee il eo sl ssl il 5 2 10 4 df 4 p 0 034 2 43 V 1 VTL 17 30
100. 63 2 1 8 s 89 4 o RK 3 72 27 683
101. Shapiro 1992 378 19731 pp 157 159 B j
102. C R 1 41 5 0 18 3 0 78 58 0 1
103. 06 850 5277 10 5 3 0 ul 1 7 06 850 5277 FAX m tomo compsrviecon osaka u ac JD 93 1
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106. Gernon meek 2001 pp 175 176 38 Oo Gernon meek
107. 2 4 H 1997 2 495 E 2 H 1998 1998 F 4 28 1998 4 3 49
108. V 1 3 1 2
109. 1 1 2 3 4 VII 2 70 15 65 84 2 38 80 ceo oD e039 52 MA C0 lt og EC 24 amp CD lt 0 Ce06 58 33 e14 FS eo a _ Ce 4
110. 3 1989 14 L E III 3
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112. 83
113. Oc 2 ae es 5 a ci 2 scien ocae Saveihae 5 5 Sse Ds sess sass ontorynexcay ean es 99 8 1 R 2
114. VII 1 1 VII 2 C R critical ratio 39 48 3 p VII 1 1 8 EES ro og Le ve rel essl sh eo 29 066 352 0 EE RN rm 1 3
115. i WA A SO ok Dh
116. GCMS GCMS amp V GCMS Borkowski 1999 ff a 3 VI 1998
117. 3 4 1 4 4 amp k 96 x
118. E hase Qr 1998 3 1 Re gt E 1
119. 4 UNCTAD 2003 7 21 WORLD MARKET FOR CORPORATE HQs EMERGING pj 5 mml
120. 10 1989 rs E 4 ER 4 TI 5
121. 1998 1 VII Gernon Meek 2001 VIII 2001 3
122. 3 lt nii 4
123. 8 9 Lessard and Lorangel1977 1993 1995 f1 19941 1996 1993 1997 1993 1991 1994 III
124. 39 1 1 V 1 Zenoff and Zwick 1969
125. II 1 H H
126. 1971 1973 1 1979 2 1985 2001 185 1 2001 16 79 2 lt
127. 2 3 6 Asia Pacific Finance Association 1 1 111
128. p 0 05 50 VI 13 i nl my h 3 gt un gm 1 1 O_ Hh oo a cw O1 Ke C oo cn to Co CS 22 si8 so 3 12 13 21 Oo oul OE 3 98 4 13 3 37 3 69 ssllss9 6 1 VI 14 40 83
129. 5 6 oss 9 ohana 0 5 5 1 nr ds RN A 5 RSE SS BR a
130. 80 1 50 1 800 3 25 830 2 B B 800 100
131. 29 IV 5 3 1
132. F S 56 1 1 4
133. 2 SCM
134. ul 37 E GCMS
135. f E 16 69 141 150 2 A 2 26 PS Wr pil mb eax
136. PE permanent establishment PE 2003 p 183 PE PE C
137. 2 7 48 df 1 p 0 006 H 2 VI 7 22 VI 7 9 ET CT ET ll EC 0O 0O 5 18 2 VI 8
138. 69 3 VIII 10 GCMS GCMS 1 GCMS 2 t t dflp ROS 0 78 1 06 1 02 78 0 31 0 60 0 74 0 54 78 0 59 0 82 0 83 0 02 78 0 98 ROI 0 80 0 40 1 71 78 0 09 EVA 0 31 0 09 1 39 78 0 17 0 64 0 83 0 73 78 0 47 0 22 0 49 1 48 78 0 14 0 40 0 31 0 50178 0 62 0 47 0 86 2 05 78 90 0 07 0 06 0 14 78 0 89 0 09 0 00 1 47 17810 15 0 04 0 00 1 26 78 0 21 0 36 0 09 1 74 78 0 09 0 04 0 00 1 26 17810 21 0 16 0 17 0 15 78 0 88 0 20 0 09 0 96 78 0 34 45 35 4 GCMS
139. wy 80 1994 B H TX 2
140. 2001 10 19 1 1 2 3 3 a b 4 a 10 b 11 20 c 21 30 d 31
141. VI 11 0 Re 7 174 YY 12 42 8 39 45W 45 37 2 19 8 1 9 5 0 9 12 5 3 5 3 13 5 1 0 49 73 f 60
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147. 2 73 VIIT 15 1 B 1 1 S Cl 1 1 0 1 0 1 0 3 i 6 2 4 4 9 0 16 8 2 sl 15 2 0 1 Ll 5 0 0 7 15 5 ii z4 3 il 2 0 0l 0 2 0 4 9 2 4 11l ol 0 26 4 2 6 11 1l 1 25 01 1 1l 2 0 0 4 151 51 1
148. 1 2 3 3 4 om 5 17 CEO 4 105 18 3 ROS ROD EVA oy wr em a 1 2 3 3 o x y EE
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150. M A TOB III 4 III 4
151. 806 24 12 5 FE R amp D 2
152. VIII 7 7 py 3 F 2 76 3 84 p lt 0 026 0 0 8 0 7 0 6 0 5 0 4 0 3 0 2 0 1 0 0 1964 1965 1975 VIII 4 1 2
153. 2002 2003 QB 80320042 15 2004 1 1V I KO 1 2800 AN 1 2 SD 2 2 2 2 0 eee 4 3 IL
154. 6 75 90 2002 Tomo Makoto Asada Takayuki 2002 The Relationship Between Financial Centralization and IS I 10 1 pp 53 62 SE SN4 r ul Management Accounting A Questionnaire Survey of Japan Based Multinational Enterprises 2002 March Vol 7 No 1 Asia Pacific Management Review pp 41 59 Philippe Penelle 2002 http www jetrocgo org jpn pdf transfer_pricing pdf CTAD 2003 7 21 WORLD MARKET FOR CORPORATE HQs EMERGING
155. 43 SO EN nt 43 2 Ra 3 4 5 6 ka 51 EO A 53 VII 55 ww VIII Q Q MW 0 55 1 56 EO NN nS 59 kl 61 EO 61 RN RNN Ci 61 3 Ne et 62 kk 63 GCMS kk 68 72 Tt 2 2 OO 86 2 0 86 AS 88 038SSC2RERS2SSBARZUEGGEGHRS5OSH082822 8328RZSSGSESRRECGOYS2ERRSBOGESR3 90 1
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159. 2 3 2 E 1 E 53 4
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163. f 7 2 A IV 3 H IV 3 1997 1998 1999 2000 2001 22 29 26 35 25 5 19 30 23 18
164. GCMS 1998 2 2001 GCMS 6 3 E H
165. 1 2 3 3 Gy o x y EE 86 1 1 2 3 4 5 6 7 37
166. 44 81 46 25 gt 44 VI 2 81 42 11 N 50 46 14 2 VI 3 61 70 81 90
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173. 31 2 amp amp amp 3 4 k amp
174. f 78 1997 1998 Am 3 200 8 4
175. 113 114
176. 2 1 9 2 p 0 38 7 1 F 1
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179. 1 EE f 9 K E 20 30 1 14 gt 7
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183. D FE 50 1 D 1 D
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188. VI 3 3 VI 4 50 i w 2 22 4 df 4 p 0 000 DEAT ie 45 i
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275. 1 2 2 2 2 E 66 0 44 R 0 196 p 0 00 3 2 p 0 05
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287. e Affliates 10 78 44 V 2 US US US NE I 25 18 10 43 40 73 61 61 0 000 43 35 23 21 37 24 18 22 0 251 18 12 18 29 23 33 36 34 0 312 14 12 10 14 21 27 29 24 0 449 14 6 5 21 24 33 29 29 N A 21 35 44 21 19 9 11 12 0 004 Borkowski 1999 p 550 4
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