日本奥林巴斯公司的会计作假事件折射出日本公司的公司治理结构和治理理念,都已不符合高度发达的证券市场的要求。本文旨在通过对奥林巴斯会计作假事件的深入分析,揭示日本公司治理存在的问题,并借助日本对奥林巴斯事件的反思重塑我国公司治理理论体系,为资本市场诚信体系的建设提供参考素材。 Japan’s Olympus accounting fraud incident reflects the Japanese company’s corporate governance structure and governance concepts, and they are no longer in line with the requirements of the highly developed securities market. This article aims to reveal the problems of corporate governance in Japan through in-depth analysis of Olympus accounting frauds, and rethinking the theory of corporate governance in China with the help of Japan’s reflection on the Olympus incident, and build a credit system for capital markets. Provide reference material.