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1 2003
2 SEC
3 (ASCS)
4 AICPA IRRC (Investor Responsibility Research Center) TIAA-CREF (NYSE)
5 Korn/Ferry International 3 99 SEC ESOP ESOP 401k 2 1 1
6 OECD 2 GDP IT IT
7 CEO 4 1 VS VS 2 3
8 SEC 4
9 1 (Corporate Governance) (Richard Eells) (The Government of Corporations) (business administration) Beardsley Ruml Tomorrow s Business,1945 governance government Eells and Walton1974 (direct) (lead) (control) 5
10 6 (corporate interorgan control
11 1960 (Koontz, H) (Mace, M) 7
12 1980 (Lorsch, J ) 1990 Korn/Ferry International General Motors CEO 28 (General Motors Board Guidelines on Significant Corporate Governance Issues) CalPERS 300 CalPERS TIAA-CREF(Teachers Insurance and Annuity Association-College Retirement Equity Fund) Business Roundtable 8
13 CEO CEO Conference Board (outside director) (inside NYSENASDAQ 9 2 (independent director) Audit and Finance Committee (Operations Committee) (Technology and Science Committee) (Public Issues Committee) 1970 (Audit Committee) (Compensation Committee) (Nominating Committee)
14 NYSENASDAQ NYSE (Foreign Corrupt Practices Act) (Executive Committee) 65 (Corporate Governance Committee) ESOPEmployees Stock Ownership Plan (Guidelines on Significant Corporate Governance Issues) Fortune 1000 Korn/Ferry International
15 (Heidrick Partners) (Heidrick, R) NASD(National Association of Securities Dealers) SEC NASD
16 SEC ISBS(Independence Standards Board Standard)1 GAAS(Generally Accepted Auditing Standards) SEC 10K SEC 10Q SAS(Statement on Auditing Standards)71 SAS71 10Q SEC 2000 SAS61 ISBS1 3 NASDAQ 12
17 COSO COSO COSO (Breakdowns) CEO Crystal CEO CEO NACD(National Association of Corporate Directors) retainer 10 SEC 13
18 Drucker (Pension Fund) ESOP(Employee Stock Ownership Plan) (Wall Street Rule) Shareholder Activism CalPERS(California Public Employees Retirement System) ESOP 1980 ESOP ESOP 1974 ERISA (Employee Retirement and Income Security Act) Allen ESOP 1,601 9,627 NCEO(National Center for Employee Ownership) ESOP 10, (k) ESOP 3,000 2, (k) 2,500 9 ESOP 3,000 Publix SupermarketsUnited AirlinesScience Applications Amsted IndustriesW LGore Associates Quad/Graphics Journal Communications Hallmark Cards 14
19 Investor Capitalism (1) Useem,Micael, Investor Capitalism,
20 The Corporate Pay Responsibility Act( ) Disclosure of Proxy Voting Policies and Proxy Voting Records by Registered Management Investment Companies, April 14,2003 < > LBO CalPERS 16
21 (2) 1997 OECD OECD 1999 Global Corporate Governance Forum( GCGF 2 GCGF OECD 2 Corporate Governance:An Issue of International Concern, 17
22 GDP GDP 84% %
23 (k) 403(b) ,010 7, k % % 35% k 69% 3 Anand,Vineeta U.S. pension assets cross $10 trillion, doubling in 5 years, Pensions& Investments,Mar.20, Ibid. 19
24 30 27% 12% CalPERS Greenwich Associate p IPERI 2000 IPERI,Vol.24pp.18,19. 8 Clows J.,Micael The Money Flood-How pension funds revolutionized investing-,2000pp-7,8,201,
25 % % CalPERS LBO LBO Greenwich Associate 21
26 (1) PER ROE Clows,,p p TOP 2002 p
27 (2) M&A ROE 13 Vol p.174, , Ibid.,p
28 LBO 24
29 19 TIAA-CREF
30 AICPA CPA 78 IRRC IRRC IRRC IRRC CEO 26
31 27 ASCS SEC IRRC
32 ASCS --- CEO CEO CEO CEO CEO 28
33 29 MCI / ASCS NYSE AICPA ASCS SEC
34 SEC FASB SEC SEC 2 FASB 401k ASCS 401(k) SEC CEO 30
35 31 ASCS CEO CFO
36 SEC NYSE CEO GE
37 ASCS AICPA 6 CEO CEO CEO 2 ASCS NYSE CEO NYSE ASCS 33
38 34 IPO 25 7 TIAA-CREF ASCS
39 35 TIAACREF CEO 90 IRRC
40 TIAACREF IRRC TIAACREF 1 20 IRRC ASCS IRRC IRRC 36
41 37 IRRC /
42
43 39
44 40
45 41
46 42
47 43
48 44
49 President, American Society of Corporate Secretaries (ASCS) ,000 4, proxy solicitation ASCS ASCS President Mr. David Smith CEO 401k
50 40 make quick bucks and retire NYSE SEC corporate secretary CEO CFO 46
51 ASCS SEC 17 integrity honesty nature Crooks always find ways to do wrong doing 401(k) SEC CEO 17 SEC SEC 47
52 100 8,000 CEO
53 (Charles J. Meyers Professor in Law and Business, Stanford University) (Dr. Ronald J Gilson) 71 Cases and Materials vs. Corporations, 4th ed., New York: Aspen Law Co Business, 1995 ( ) The Law of Corporate Acquisitions, 2nd ed., Westbury, N.Y.: Foundation Press, 1995 ( ) 20 CEO
54 6 CEO CEO NASDAQ 50
55 (Georgetown University Law Professor) (Dr. Margaret M. Blair) 1989 Employees and corporate governance, The Brookings Institution, 1999 Ownership and Control: Rethinking Corporate Governance for the Twenty-First Century, The Brookings Institution, CEO academic community right thing accountable diplomatic TIAA-CREF CalPERS 51
56 FASB interaction SEC NYSE NASDAQ harmonization NYSE NASDAQ
57 Michael G. Oxley Committee on Financial Services Senior Counsel C (Mr. CMontgomery) 401k voluntary mandatory 53
58 401k SEC SEC SEC 54
59 SEC SEC
60 Supervalu ,000 1, (Assistant General Counsel and Corporate Secretary) (Mr. John Breedlove) certification NYSE earning release 56
61 CEO CEO 10 CEO
62 7 TIAA-CREF
63 Charles Schwab 1971 R. Charles Schwab 800 (SVP & Deputy General Counsel) Ms. Elaine Lindenmayer OK 20 59
64 56 CEO
65 Standard Poor s Global Practice Leader for Governance Services, Standard Poor s Mr. Geroge Dallas 1 2 engagement proactivity of engagement
66 credit analysis
67
68 The American Institute of Certified Public Accountants, AICPA Director of Auditing Standards Mr. Charles E. Landes different mind evidence planning (performing) (engagement) proactive PCAOB PCAOB 19 1 GAAP CPA 19 SEC PCAOB
69 SEC 20 art 100 AICPA CPA 99 CPA SEC 65
70 NASDAQ Senior Vice President, Listing Qualifications, NASDAQ Mr. Michael S. Emen NASDAQ SEC SEC NASDAQ pro-active MCI SEC NYSE SEC SEC SEC SEC SEC NYSE NASDAQ 8085 NASDAQ NYSE 66
71 NASDAQ NASDAQ 1 NADSAQ 7 NASDAQ 3 9 NASDAQ NASDAQ NASDAQ NASDAQ NASDAQ NASDAQ 67
72 IPO
73 Pensions and Investments ,000 (Editor-In-Chief of Pension and Investments) Michael Clowes CEO make a noise, embarrassment 1985 M. Jesse M. Unruh 69
74 CIICouncil of Institutional Investors CII CII 1990 CII CII CEO 200 1,000 6,0007, NYSE NASDAQ SEC 70
75 CEO CEO
76 IRRC (Global Shareholder Service) Mr. John M. Taylor, Principal Researcher (Mr. Takeyuki Ishida, Research Analyst) (Corporate Governance Service) Mr. John Wendelken, Research Analyst SEC NYSE 3 CEO 72
77 NYSENASDAQ CEO 2 CEO CEO 1020 free-riding 1 73
78 CEO 1 74
79
80 Computer Associates International, Inc SEC Director of Corporate Governance Mr. Robert Lamm CEO CEO CEO CEO 76
81 SEC SEC 3 comply or justify CEO 77
82
83 University of Delaware Center for Corporate Governance Dr. Charles Elson, Woolard Chair
84
85 VP and Director of Economic Studies at The Brookings Institution Dr. Robert Litan American Finance for the 21 st Century, The Brookings Institution, 1998 SEC 2 1 SEC 2 PCAOB 81
86
87 TIAA-CREFTeachers Insurance and Annuity Association College Retirement Equities Fund CalPERS Managing Director Dr. Andrew Clearfield SEC 22 TIAACREF 83
88
89 GovernanceMetrics International President and CEO Mr. Gavin Anderson Research Director Mr. Dennis Ross Anglo-American gold standard
90
91 Conference Board Senior Consultant Mr. Chris Plath Public Trust and Private Enterprise CEO stake holder
92 CEO convergence UAL UAL
93 Vice President Mr. James Shapiro Senior Counsel Ms. Annemarie Tierney NYSE 3 5 CEO NYSE SEC SEC NYSE
94 (Professor of Law, Georgetown University Law Center) Dr. Donald Langevoort SEC Securities Regulation: Cases and Materials (Aspen Law & Business 3d ed. 2001) "The Human Nature of Corporate Boards: Law, Norms, and the Unintended Consequences of Independence and Accountability," 89 Geo. L.J. 797 (2001). SEC 90 NYSE NASDAQ SECNYSENASDAQ 2 PCAOBPublic Company Accounting Oversight Board SEC SEC PCAOB SEC 90
95 CEO
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