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    5. 連載:もし工場長が企業経営者になったら
    6. もし工場長が企業経営者になったら 第16回

    もし工場長が企業経営者になったら 第16回

    04 Dec 2017

    もし工場長が企業経営者になったら 第16回

    もし工場長が企業経営者になったら

    第16回 統治基盤に対する客観視(1)-統治基盤の重要性-

    P&A グラントソントン 伏見将一

    日本の工場長からフィリピン法人の経営者に就任した場合、経営の知識・経験が不足していたとしても、経営者になったからには経営全般に対して責任を負い、自社の客観視を行う必要がある。

    企業を掌握するためには、企業を統治するための基盤、統治基盤が必要となる。統治基盤が弱いところに強固な事業は根付かないし、むしろ、事業の成功によって統治基盤の脆弱さが顕在化することさえある。フィリピン法人の経営者にとっても、この統治基盤の構築が重要な役割のひとつとなっているが、統治基盤を理解し、構築に取り組んでいる経営者は少ない。

    今回は、統治基盤の重要性について事例を交えながら考えていく。

     

    ある日系企業のフィリピン法人の事例:ローカルパートナーα氏の存在

    ある日系製造業の会社は、20年前にフィリピンに製造工場を立ち上げ、稼動も業績も継続して順調である。甲氏は日本工場での頑張りや技術力が認められ、現在は、フィリピン製造工場に赴任している。フィリピンローカルスタッフとのコミュニケーションも上手く、フィリピン製造工場の品質も高まっていると親会社の役員達も喜んでいる。

    甲氏は、フィリピン法人の責任者として、慣れない経営者としての役割も果たす必要があり、その中のひとつに、フィリピン法人の株主総会や取締役会の手配があった。フィリピンでは、会社法で、株主総会や取締役会の開催が必要になっていて、株主総会・取締役会ともに、日本親会社の役員のみが出席し開催していた。

    フィリピン法人としては、製造工場を運営する事業会社の他に、土地保有会社がある。実は、親会社社長の知であるフィリピン人のα氏が事業会社の株式20%と土地保有会社の株式60%を保有し、両社の役員として登録もされていたが、甲氏がフィリピン赴任してから、α氏は一度も株主総会及び取締役会に顔を見せたことがなかったため、特に気にしていなかった。甲氏は法律について詳しくなかったが、法務は弁護士に任せているし、会計・税務は会計士に任せているし、事業がうまくいっているので、特に問題が起きることはないだろうと考えていた。

    甲氏がフィリピンに赴任して3年が経ってきた頃、親会社社長の体調が悪くなってしまったことから、息子である専務が経営権を引き継ぐことになり、フィリピン法人の経営に対しても、専務が管轄することとなった。専務はコンサルタントと一緒にフィリピン法人のことを調べているようで、α氏の保有する株式の買取り(事業会社20%、土地保有会社60%)と役員の退任(事業会社及び土地保有会社)を交渉してくるように甲氏に指示した。

    甲氏は、一度もα氏と会ったこともなかったが、ローカルスタッフに過去の資料を確認してもらい、何とかα氏と面談することができた。α氏に株式の譲渡と役員の退任を依頼すると、α氏は「株式は各社の純資産に応じた金額で買い取ってください(事業会社:事業会社の純資産額×20%、土地保有会社:土地保有会社の純資産額×60%)。また、就任してから一度も役員報酬を払ってもらっていないので、こちらの支払いをお願いします。」と言ってきた。

    甲氏は、α氏が今まで株主総会にも取締役会にも出席せずし、株主・取締役として何も活動していないのだから、そんなモノは支払えないと突っぱねたが、α氏は弁護士まで連れてきて、法的に根拠があるものだと主張してきたため、対応に困ってしまった。

    さらに、専務から、フィリピン法人における過去の従業員と不当解雇でもめていたときに支払った示談金や、税務署への不正なお金の支払いについて問い合わせがあった。甲氏は、顧問弁護士と顧問会計士の指示に従って支払っているだけで、フィリピンでは一般的なことであり、問題ないと考えていますと伝えたが、専務の雇っているコンサルタント曰く、他の日系企業も、このような支払いを行っているケースはあるが、甲氏の会社が支払っている回数はあまりに多く、金額も多額であると指摘され、甲氏はこれ以上反論できなかった。

     

    統治基盤の抑えどころ

    皆さんも、上記のような話を耳にされたことがあるかもしれない。甲氏は、事前にどのような対応をしておくべきであったのであろうか。それは、冒頭に紹介した経営基盤を、しっかりと構築しておくべきであったということである。統治基盤を確立、確保してはじめて、企業経営者は自分の意思を責任において経営の舵取りを行い、速さと鋭さを兼ね備えた経営を断行できるのである。

    フィリピン法人の経営者がおさえるべき統治基盤としては、2つの側面がある。ひとつ目は、株主として会社に対する支配という観点での統治基盤である。これは、持株が重要である。株主である日本親会社の代表として支配力が担保できる仕組みを構築する役割が求められている。

    ふたつ目は、経営者として会社に対する責任という観点での統治基盤である。これはコンプライアンスの遵守が重要である。フィリピン法人の経営者としてフィリピン法人に対する責任を負い、コンプライアンスが遵守されているか確かめ、遵守されていない場合には改善措置を図る役割が求められている。

    なお、上記の他、株主としての統治基盤として資金力、経営者としての統治基盤として経営力という点もあるが、この記事では省略する。

     

    次回は株主として会社に対する支配という観点で統治基盤を考えていく。

     

    伏見 将一(ふしみ しょういち) P&A グラントソントン Japan Desk Director 公認会計士(日本)

    2005年に太陽有限責任監査法人入所。上場企業及び外資企業に対する法定監査業務、財務デューデリジェンス業務や上場支援業務等に従事。また、軍師アカデミー会員として中小企業コンサルの経験を有する。2013年よりフィリピンTOP4の会計事務所であるP&Aグラントソントンの業務に関与。日本の会計・税務との相違に基づいたフィリピンの複雑な会計・税務に関する実務的なアドバイス等、日本人経営者および日系企業の多様なニーズに対応したサービスを提供している。

    P&A グラントソントンJapan Desk:約200社のフィリピン日系企業に対して、監査、税務、アウトソーシング、会社設立、アドバイザリー等会計全般サービスを日本人4名体制で提供している。

    お問い合わせ:

    Japan.Desk@ph.gt.com

     

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