一、日本公司财务结构的演变公司治理结构建立的财务基础主要是公司的财务结构。它包括两个方面:公司的资本结构和股权结构。日本的主银行控制主要是通过这两方面得以实现的。一方面主银行持有公司的一定股权,以所有者的身份参与公司治理;同时,又作为公司债务 First, the evolution of Japanese corporate financial structure Corporate governance structure to establish the financial basis is mainly the company’s financial structure. It includes two aspects: the company’s capital structure and ownership structure. Japan’s main bank control is achieved mainly through these two aspects. On the one hand, the Bank holds a certain shareholding in the company and participates in the corporate governance as the owner. At the same time, it acts as a corporate debt