« 監査法人の組織 | Main | 電車に飛び込む人が後をたたない理由 »

January 30, 2006

社員500人全員が借入の連帯保証人という組織

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_/_/_/_/_/_/_/ ソフトウェア業界 新航海術 _/_/_/_/_/_/_/_/_/
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第112号 2006/1/30
▼ まえがき
▼ [大きくなるか、小さくなるか] 社員500人全員が借入の連帯保証人
▼ [大きくなるか、小さくなるか] 公認会計士からの返信
▼ [大きくなるか、小さくなるか] 組織は自由に設計してよい
▼ [大きくなるか、小さくなるか] 監査法人以上に個人が重要
▼ [大きくなるか、小さくなるか] 次回以降の予告


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まえがき
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蒲生嘉達(がもう よしさと)です。

第110号から「大きくなるか、小さくなるか」シリーズを再開しています。
「大きくなるか、小さくなるか」シリーズでは、慶を含め、中小ソフト
ウェア会社にとって理想の組織はどのようなものか、考えていきます。

「大きくなるか、小さくなるか」シリーズを最初から読みたい方は、
http://www.kei-it.com/sailing/back_big_small.html 
を参照してください。

バックナンバーはブログでも公開しています。
ブログ: http://kei-it.tea-nifty.com/sailing/

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[大きくなるか、小さくなるか] 社員500人全員が借入の連帯保証人
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第111号では監査法人の組織を取り上げました。

引き続き、監査法人についてお話します。

ものの本には「監査法人は合名会社の形態をとる」と書かれています。
また、「合名会社では社員(出資者)は会社の債務について無限責任を負う」
とも書かれています。
これは、「会社が会社の借金を返せなくなったときは、社員が個人の
財産を提供してでも返さなければならない」という意味です。

大手監査法人には約500人の社員がいます。
その社員全員が借入金の連帯保証人になるということなど、あり得る
のでしょうか?

この点について、大手監査法人に勤めている友人にメールで質問して
みました。


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[大きくなるか、小さくなるか] 公認会計士からの返信
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すると、その公認会計士から次のような返信が来ました。


------------------------------------------------
 基本的には、監査法人の社員及び代表社員は、借入金その
 他すべてにおいて、無限連帯責任を負っています。

 現在の監査法人は、社員・代表社員の数が500人程度まであり、
 職員も含めると3000人規模の大組織となっています。
 全く知らない社員・代表社員の監査上の問題から、訴訟に
 及んだ場合にも、無限連帯責任を負うことになり、責任が
 重過ぎるものとなっています。

 平成16年4月1日から改正公認会計士法が施行され、
 指定社員制度が設けられました。
 企業等の法定監査については、社員・代表社員のうち、
 指定社員として当該企業等を担当するものについては従来どおり
 無限連帯責任を負うものとし、指定社員以外の社員・代表社員は
 出資金額を限度とする有限責任にとどめるものです。

------------------------------------------------


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[大きくなるか、小さくなるか] 組織は自由に設計してよい
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監査法人の組織を取り上げた理由は、株式会社以外の組織を例示
したかったからです。それも個人中心の組織を・・・。

平成17年7月に交付された新会社法では、会社組織の自由度は大幅に
拡大されています。

今話題の日本版LLP、日本版LLCも可能となっています。

日本版LLP、日本版LLCとは、簡単に言えば、合名会社に無限責任制を
導入したような組織です。
Googleで「日本版LLP」「日本版LLC」で検索すれば、5万件以上ヒット
するので、詳しくはそちらを参照してください。

新会社法の下では、日本版LLC型ソフトウェア会社を作ることも
不可能ではありません。

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[大きくなるか、小さくなるか] 監査法人以上に個人が重要
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今の慶のITサービス事業部に約20名の個人事業主がいます。
このグループの発展形として日本版LLCが考えられなくもありません。

しかし、そこに単純に日本版LLCを導入するだけでは、今すでにある
ソフトウェア技術者の事業協同組合と大差ないものになってしまいます。
ソフトウェア技術者の事業協同組合からは、新しい事業・製品・
サービスは生まれません。

もしもソフトウェア会社の仕事が、公認会計士の仕事のように型に
はまった仕事(昔の汎用機のプログラマの仕事はそれに近いものが
ありました)なら、それでもよいかもしれません。

しかし、ポスト産業資本主義時代のソフトウェア会社は新しい製品や
サービスを次々と生み出していかなければ、利益を上げられません。
そして、コアとなるアイデアは個人からしか生まれません。
ソフトウェア会社で個人が重要だという意味は、監査法人で
個人が重要だという意味以上のものがあるのです。

 関連事項:
  第8号「ポスト産業資本主義の時代」
  http://www.kei-it.com/sailing/08-040126.html
  第85号「コアになるアイデアは個人からしか生まれない」
  http://www.kei-it.com/sailing/85-050725.html

差異性を次々と生み出せる組織とは?
その中での、自由と自己責任とは?(無限責任との関係が重要)

考察は次号に続きます。

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[大きくなるか、小さくなるか] 次回以降の予告
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次号以降は次のようなテーマで書く予定です。

・差異性を生み出せる会社とは?
・その中での、自由と自己責任とは?(無限責任との関係が重要)
・日本版LLC型ソフトウェア会社


それ以外に、下記の技術系テーマもそのうち書きます。

・ブルックスの法則を超えるもの
・贈与と交換
・ピアレビュー


次号は、2月6日発行予定です。

乞うご期待!!

|

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