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2010/05/13

粉飾決算に関する動向

FOIが粉飾の疑いで、証券取引管理委員会に強制捜査されております。

去年11月に上場したばかり・・・。

これで、さらに東証は、審査を厳格にするんでしょうか???

景気のせいも大きいですが、規律、きまりを相当に厳格にした結果、

上場数がそれなりに減少したのも事実かと思います。

ところが、その厳格にした中での、今回の事件です。一体、何を厳格にしたのでしょうか?

 

さらなる厳格な規制を強いれば、ますます東証に対する上場なぞ、全くの

魅力なし、ゼロにどんどん近づくのではないか、とすら思います。

 

上場審査で現場応対する際に、よく思うのは、あまりに枝葉末節な問題を企業側に対して

突きに突きまくり、それでいて逆に肝心な部分が、形式主義的だったりすること。

エビデンスという名の書類をてんこ盛りで提出させて、かなりのチェックをしているはずなのに

今回の事件は、粉飾という会計上の事(基本部分)が問題になってしまっています。

これで、さらなる厳格な規制を引いたところで解決ができるのでしょうか。

 

これでますます、新興市場に対する厳しさが増すということだけは、避けたいところですが

実際は、そのようにならないでしょう。消極的理由でもって、

これで、雇用も上場もすべて海外へ、と拍車がかかるかもしれません。

 

 

 

 

 

 

 

 

 

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