WO2024047919A1 - Corporate governance information provision device and method - Google Patents

Abstract

Provided is a system for collecting corporate governance information and evaluating the corporate governance, thereby evaluating the risk of a transaction with a supplier, in order to evaluate the corporate governance of the supplier in advance before carrying out corporate transactions such as parts procurement. This corporate governance information provision device 1000 provides corporate governance information about a company, and has an information collection/management unit 1100 that collects corporate financial data 2100 indicating the financial state of the company, and compliance information 2200, and a corporate governance information calculation unit 1400 that, on the basis of the corporate financial data 2100 and the compliance information 2200, calculates corporate governance information 2600 indicating a potential for occurrence of a compliance violation by the company. The calculated corporate governance information 2600 is then provided by the corporate governance information provision device.

Description

Corporate governance information provision device and method

The present invention relates to technology for evaluating corporate governance. Note that the company of the present invention includes various organizations that provide services.

It is desired to evaluate companies for transactions, investments, etc. For this purpose, for example, Patent Document 1 states, ``The management support system 10 uses the information processing terminal 30 connected via the communication network NW such as the Internet to monitor ESG (Environment, Social, Governance) ) Provides an ESG management support service to support management.The system 10 quantitatively collects ESG information in a specific company as data, and provides information based on the data (for example, the ESG goals of each index). "The level of achievement, each of the ESG data and financial data for each index, the results of correlation analysis, and future forecasts) are output."

JP 2021-9696 Publication

Here, when conducting business-to-business transactions such as parts procurement, the business partner company is required to assess the reliability of the business partner company in advance and contract with a highly reliable supplier based on ESG evaluation. This is because a supplier company is evaluated by the market based on the reliability and soundness (hereinafter referred to as corporate governance) of the materials, manufacturing, and transportation of products provided by the supplier company. This is because not only gender but also the corporate governance of the client company is important. From the above-mentioned perspective, in business-to-business transactions, it is necessary to evaluate in advance the corporate governance of candidate business partners (hereinafter referred to as transaction candidate companies) and the risks of the entire supply chain to which the transaction candidate companies belong.

Further, Patent Document 1 describes a mechanism for collecting information related to ESG evaluation, such as information regarding a company's profitability, competitiveness, environmental response, human rights, etc., and evaluating the correlation with financial data. Here, according to Patent Document 1, it is possible to visualize the correlation between the corporate governance and financial condition of a transaction candidate company before conducting an inter-company transaction. However, in Patent Document 1, it is not possible to evaluate the corporate governance of a transaction candidate company and the risk of the entire supply chain to which the transaction candidate company belongs.

Therefore, the present invention aims to realize evaluation of companies in accordance with the actual situation.

In order to solve the above problems, the present invention uses corporate financial data and compliance information of a target company to calculate corporate governance information that serves as an evaluation index for the target company. The present application includes a plurality of means for solving the above problems, and one example thereof is the structure described in the claims. That is, in this embodiment, in a corporate governance information providing device that provides corporate governance information of a company, an information collection management section that collects corporate financial data and compliance information indicating the financial status of the company, and an information collection management section that collects the corporate financial data and the compliance information. The present invention can be implemented as a corporate governance information providing device that includes a corporate governance information calculation unit that calculates corporate governance information indicating the compliance violation potential of the company based on compliance information, and provides the calculated corporate governance information. The present invention also includes a corporate governance information providing method using the corporate governance information providing device.

According to the present invention, more accurate corporate governance can be calculated and companies can be evaluated. Further, problems, configurations, and effects other than those described above will be made clear by the description of the embodiments below.

1 is a diagram illustrating an example of functional blocks illustrating a configuration example of a corporate governance information providing device in Example 1. FIG. 1 is a block diagram showing an example of a hardware configuration of a corporate governance information providing device in Example 1. FIG. 2 is a flowchart showing the overall processing flow of the corporate governance information providing device in the first embodiment. 5 is a flowchart showing the flow of corporate governance information evaluation processing (step S10) in the first embodiment. 3 is a diagram showing an example of corporate financial data used in Example 1. FIG. 3 is a diagram showing an example of compliance information used in Example 1. FIG. 3 is a diagram showing an example of corporate financial analysis information used in Example 1. FIG. 3 is a diagram showing an example of a corporate governance evaluation coefficient used in Example 1. FIG. FIG. 3 is a diagram showing an example of corporate financial analysis master information used in the first embodiment. 3 is a diagram showing an example of corporate governance information used in Example 1. FIG. 7 is a flowchart showing the flow of supply chain risk assessment processing in Example 2. FIG. 7 is a diagram showing an example of handled product/service information used in Example 2. FIG. 3 is a diagram showing an example of a BOM used in Example 2; FIG. 7 is a diagram illustrating an example of supply chain information used in Example 2. FIG. 7 is a diagram illustrating an example of supply chain risk information used in Example 2. FIG. 7 is a diagram illustrating an example of a screen on the corporate governance information providing device in Example 2; FIG. 3 is a configuration diagram of a corporate transaction support system in Embodiment 3.

An embodiment of the present invention will be described below. In this embodiment, corporate governance information is calculated and provided as the corporate governance information to be provided. That is, in this embodiment, in a corporate governance information providing device that provides corporate governance information of a company, an information collection management section that collects corporate financial data and compliance information indicating the financial status of the company, and an information collection management section that collects the corporate financial data and the compliance information. The present invention can be implemented as a corporate governance information providing device that includes a corporate governance information calculation unit that calculates corporate governance information indicating the compliance violation potential of the company based on compliance information, and provides the calculated corporate governance information. The present embodiment also includes a corporate governance information providing method using the corporate governance information providing device. Furthermore, the present embodiment also includes a corporate governance information providing program for causing a computer to function as a corporate governance information providing device and a storage medium storing the program.

According to this embodiment, more appropriate corporate governance information can be provided. Examples illustrating specific examples of this embodiment will be described below with reference to the drawings.

FIG. 1 is a diagram showing an example of functional blocks of a corporate governance information providing apparatus 1000 in the first embodiment. The corporate governance information providing device 1000 includes an information collection management section 1100, a corporate financial analysis information calculation section 1200, a corporate governance evaluation coefficient calculation section 1300, a corporate governance information calculation section 1400, a supply chain information acquisition section 1500, and a supply chain risk calculation section 1600. , an input/output interface section 1700, and a data storage section 2000.

First, the information collection management unit 1100 collects corporate financial data, which is financial data of the company, and compliance information regarding compliance, via the input/output interface unit 1700. Here, corporate financial data can be obtained from financial statements and the like. In addition, compliance information can be obtained from published cases of violations of labor standards-related laws and regulations, securities reports, etc., and includes data showing the track record of compliance violations. These are stored in the data storage unit 2000 by the information collection management unit 1100 as corporate financial data 2100 and compliance information 2200.

Further, the corporate financial analysis information calculation unit 1200 uses the corporate financial data 2100 stored in the data storage unit 2000 to calculate corporate financial analysis information 2300. The corporate financial analysis information 2300 is information for analyzing the financial situation of a company, and can use an index for equipment renewal calculated based on the amount of equipment investment relative to sales of the company. As this corporate financial analysis information 2300, an index capable of estimating compliance violation potential can be used. Note that the corporate financial analysis information calculation unit 1200 stores the corporate financial analysis information 2300 in the data storage unit 2000.

Further, the corporate governance evaluation coefficient calculation unit 1300 calculates the corporate governance evaluation coefficient 2400 using the compliance information 2200 and the corporate financial analysis information 2300 stored in the data storage unit 2000. The corporate governance evaluation coefficient 2400 indicates the degree of influence of the corporate financial analysis information 2300 on corporate compliance violations. Then, the corporate governance evaluation coefficient calculation unit 1300 stores the corporate governance evaluation coefficient 2400 in the data storage unit 2000.

Further, the corporate governance information calculation unit 1400 uses the corporate financial analysis information 2300 and the corporate governance evaluation coefficient 2400 stored in the data storage unit 2000 to calculate a corporate governance index that is an index indicating the potential for compliance violation to occur. More preferably, the corporate governance information calculation unit 1400 calculates the corporate governance information 2600 using the corporate financial analysis master information 2500 in addition to the corporate financial analysis information 2300 and the corporate governance evaluation coefficient 2400. In this way, the corporate governance information calculation unit 1400 calculates the corporate governance information 2600 based on the corporate financial analysis information 2300 and the compliance information 2200. The corporate governance information calculation unit 1400 then stores the corporate governance information 2600 in the data storage unit 2000.

Furthermore, the supply chain information acquisition unit 1500 acquires supply chain information 2900 for each company's traded products and services based on the product and service information 2700 and BOM 2800 stored in the data storage unit 2000. Supply chain information acquisition section 1500 then stores supply chain information 2900 in data storage section 2000.

Furthermore, the supply chain risk calculation unit 1600 calculates supply chain risk information 3000 indicating the risk of the entire supply chain of the company based on the corporate governance information 2600 and the supply chain information 2900. Supply chain risk calculation section 1600 then stores supply chain risk information 3000 in data storage section 2000.

Note that the supply chain information acquisition unit 1500 and the supply chain risk calculation unit 1600 are used in the second embodiment, so they can be omitted in this embodiment. Similarly, the product/service information 2700, BOM 2800, supply chain information 2900, and supply chain risk information 3000 can also be omitted. This concludes the description of FIG. 1, and the configuration of the corporate governance information providing apparatus 1000 for realizing each of the above-mentioned functions will be described below.

FIG. 2 is a block diagram showing an example of the hardware configuration of the corporate governance information providing apparatus 1000 in the first embodiment. In FIG. 2, the corporate governance information providing device 1000 includes a CPU 11, a RAM 12, a ROM 13, an auxiliary storage device 14, a display device 15, an input device 16, a media reading device 17, and an information receiving and transmitting device 18. Each of these configurations will be explained below.

First, the CPU 11 (Central Processing Unit) is a unit that can be implemented as a so-called processor and executes various calculations. The CPU 11 executes various processes by executing a predetermined corporate governance information provision program loaded from the auxiliary storage device 14 into the RAM 12. Note that these various processes correspond to the processes of the information collection management unit 1100 to supply chain risk calculation unit 1600 in FIG. 1, and details thereof will be described later using a flowchart.

Here, the corporate governance information providing program is, for example, an application program executable on an OS (Operating System) program. Note that the corporate governance information providing program may be realized by a plurality of programs for each function, or may be composed of a plurality of modules for each function. Further, the corporate governance information providing program may be installed in the auxiliary storage device 14 from a portable storage medium via the media reading device 17, for example. That is, the corporate governance information providing program can be stored in a storage medium. Note that the CPU 11 may execute processing according to a program other than the corporate governance information providing program. In this case, it is desirable to store this program in the auxiliary storage device 14.

Further, the RAM 12 (Random Access Memory) is a memory that stores programs executed by the CPU 11, such as a corporate governance information provision program, and data necessary for executing the programs. Further, the ROM 13 (Read Only Memory) is a memory that stores programs and the like necessary for starting the corporate governance information providing apparatus 1000.

Further, the auxiliary storage device 14 can be realized by, for example, an HDD (Hard Disk Drive), and is a device that stores data and programs for executing various processes. The auxiliary storage device 14 may be realized by an SSD (Solid State Drive) using a flash memory or the like. Note that the RAM 12, ROM 13, and auxiliary storage device 14 correspond to the data storage section 2000 in FIG.

The display device 15 outputs the processing results of the CPU 11 and the like. The display device 15 can be realized by, for example, a CRT display, an LCD (Liquid Crystal Display), an organic EL (Electro-Luminence) display, or the like.

It is also a device that accepts operations from the user of the corporate governance information providing device 1000. The input device 16 is, for example, a keyboard, a mouse, a microphone, or the like.

The media reading device 17 can be realized by a device that reads information from a portable storage medium such as a CD-ROM.

Further, the information receiving and transmitting device 18 is a device that transmits and receives data to and from an external device. For this purpose, the information receiving and transmitting device 18 is connected to the network 20 and can be realized by a device such as a wired LAN, wireless LAN, dial-up router, or infrared communication device. Note that the network 20 is connected to external devices and to the Internet or an intranet. Further, the display device 15, the input device 16, and the information receiving/transmitting device 18 correspond to the input/output interface section 1700 in FIG. Further, the display device 15 and the input device 16 may be configured as a single unit like a touch panel.

As described above, the corporate governance information providing apparatus 1000 can be realized by a computer. Further, in the first embodiment, the corporate governance information providing device 1000 has a display device 15, an input device 16, and a media reading device 17, but these are installed in a terminal device such as a tablet connected to the corporate governance information providing device 1000. Good too. In this case, the corporate governance information providing apparatus 1000 can be realized by a server shown in Example 2, which will be described later. Furthermore, even if the corporate governance information providing device 1000 is not implemented, at least one of the display device 15, the input device 16, and the media reading device 17 can be provided in a separate device.
This concludes the explanation of the configuration of the first embodiment, and the processing flow thereof will be explained below. Note that the processing main body will be explained below using the configuration shown in FIG.

FIG. 3 is a flowchart showing the overall processing flow of the corporate governance information providing apparatus 1000 in the first embodiment.

First, the corporate governance information providing device 1000 evaluates the corporate governance of each company. (Step S10). Then, the corporate governance information providing apparatus 1000 evaluates supply chain risk based on the corporate governance evaluated in step S10 (step S20). The details of the corporate governance information evaluation process in step S10 will be explained later with reference to FIG. 4, and the details of the evaluation in step S20 will be explained with reference to FIG. 11, which will be explained later. Moreover, the evaluation in step S10 and step S20 indicates calculating an index indicating corporate governance and supply chain risk.

Further, FIG. 4 is a flowchart showing the flow of the corporate governance information evaluation process (step S10) in the first embodiment. Each process in FIG. 4 will be described in detail below.

First, the information collection management unit 1100 acquires corporate financial data, compliance violation information, etc. of each company via the input/output interface unit 1700 (step S100). Here, the information collection management unit 1100 stores the acquired data in each table of corporate financial data 2100 and compliance information 2200 in the data storage unit 2000. Here, the data acquired in this process and the details of the process will be explained.

FIG. 5 is a diagram showing an example of corporate financial data 2100 used in the first embodiment. As shown in FIG. 5, the corporate financial data 2100 includes a company name 2101, fiscal year 2102, sales 2103, operating income 2104, research and development expenses 2105, tangible fixed assets_equipment 2106, tangible fixed assets_tools 2107, and capital investment costs 2108. , cumulative depreciation_equipment 2109, and capital expenditure 2110 fields. Financial data of each company can be automatically obtained from public information by web crawling or scraping. Note that financial data of companies that do not disclose their financial data, such as unlisted companies, may be obtained through individual interviews, etc., and by manually inputting the information. Alternatively, the information provided by an evaluation organization or the like may be purchased and the data may be registered via the input/output interface section 1700.

Further, FIG. 6 is a diagram showing an example of compliance information 2200 used in the first embodiment. Compliance information 2200 has fields of company name 2201, year of violation 2202, violation category 2203, and compliance violation 2204. These are data on the company where the violation occurred, the year, the category of violation, and the details of the compliance violation. Compliance information 2200 can be automatically obtained by web crawling and scraping from public information such as published cases of violations of labor standards-related laws and regulations by the Ministry of Health, Labor and Welfare, recall information by the Ministry of Economy, Trade and Industry, and items listed in securities reports. can. Note that private information obtained individually may be registered via the input/output interface section 1700 by manual input or data upload.

Furthermore, the compliance violation category can be defined, for example, using the seven core subjects of ISO26000 (social responsibility). In addition, the category to which a past violation belongs can be determined by analyzing the obtained compliance violation information using natural language processing or the like. As a result, compliance information 2200 including correspondence information between compliance violation matter 2204 and violation category 2203 can be generated.

Here, returning to the flowchart in FIG. 4, the flow of processing will be explained. Based on the data stored in the compliance information 2200, the corporate financial analysis information calculation unit 1200 extracts the corporate financial data 2100 of all registered companies before the violation occurred, starting from the violation year 2202 (step S200 ). Then, the processing from step S300 to step S310 is repeated for each predetermined unit, such as each compliance violation case and each category in which there is no compliance violation.

Next, the corporate financial analysis information calculation unit 1200 determines whether the corporate financial data extracted in step S200 includes data for the past M years starting from the year in which the violation occurred (step S300). As a result, if there is at least one year of data for the past M years starting from the year in which the violation occurred, the process moves to step S310. If there is no corporate financial data 2100, steps S300 to S310 are executed for the next processing unit. Furthermore, if there is no next processing unit, the process moves to step S400.

Then, the corporate financial analysis information calculation unit 1200 calculates corporate financial analysis information 2300 based on the acquired corporate financial data (step S310). Further, when there is no corporate financial data 2100, corporate financial analysis information is not calculated, but corporate financial analysis information calculation section 1200 sets a predetermined period as M years. For example, the tax system stipulates that companies are required to store financial data for 7 years, so it is necessary to look at information from 7 years ago.Therefore, for example, M=7 years is set.

Here, details of the process in step S310 and data in this process will be explained. FIG. 7 is a diagram showing an example of corporate financial analysis information 2300 used in the first embodiment. The corporate financial analysis information 2300 has fields of analysis period 2301, company name 2302, operating profit rate 2303, sales R&D expense ratio 2304, equipment investment level 2305, equipment renewal level 2306, and equipment maintenance level 2307. In this way, the corporate financial analysis information 2300 is calculated based on the corporate financial data 2100 as an index that can estimate the potential for compliance violation. This indicator can also be processed with normalized data. The example shown in FIG. 7 is corporate financial analysis information 2300 calculated based on corporate financial data 2100 and compliance information 2200, with M=3. Here, according to the compliance information 2200 in FIG. 6, it can be seen that "Company K" has a track record of a compliance violation of "data falsification" in "2008". Therefore, the corporate financial analysis information calculation unit 1200 acquires corporate financial data of "Company K" for the past three years. For this purpose, the corporate financial analysis information calculation unit 1200 extracts the corporate financial data of "Company K" for "2006, 2007, and 2008" based on the corporate financial data 2100 of FIG. Based on this extracted data, the corporate financial analysis information calculation unit 1200 calculates each field of the corporate financial analysis information 2300 as follows.

The corporate financial analysis information calculation unit 1200 defines the operating profit margin 2303 as the M-year average of operating profit/sales, and calculates it as "{(-20,000+284+60,138)/(863,381+996,101+1,059,120)}" = 1.18%.”

Further, the corporate financial analysis information calculation unit 1200 defines the sales R&D expense ratio 2304 as the M-year average of R&D expenses/sales. Then, it is calculated as "{(60,000+74,700+82,600)/(863,381+996,101+1,059,120)}=7.44%".

Further, the corporate financial analysis information calculation unit 1200 defines the capital investment degree 2305 as the M-year average of capital investment expenses/sales. Then, it is calculated as "{(51,500+50,848+60,000)/(863,381+996,101+1,059,120)}=5.56%". This value can be considered as an indicator of the degree of investment in equipment or an indicator of equipment renewal, and the smaller this value is, the less new equipment or equipment renewal is needed.

Further, the corporate financial analysis information calculation unit 1200 defines the equipment renewal rate 2306 as the M-year average of equipment investment cost/(tangible fixed assets_equipment+cumulative depreciation amount_equipment). Then, it is calculated as "{(51,500+50,848+60,000)/(15,095+134,361+18,776+130,405+16,192+128,237))}=36.64%)". This value can be considered as an index of the degree of deterioration of equipment and obsolete equipment performance, and the smaller this value is, the more obsolete equipment and equipment with low equipment performance are being operated.

Further, the corporate financial analysis information calculation unit 1200 defines the equipment maintenance level 2307 as the M-year average of (tangible fixed assets_tools+capital expenditure)/(tangible fixed assets_equipment+accumulated depreciation_equipment). Then, it is calculated as "{(7,641+200+9,969+800+11,104+1,000)/(15,095+134,361+18,776+130,405+16,192+128,237)}=6.93%". This value can be considered as an index of the maintenance status of the equipment, and the smaller this value is, the less maintained the equipment is. In other words, equipment can be understood as a transaction risk.

Here, the corporate financial analysis information 2300 is not limited to being calculated as an average value. For example, the "M-year average" in the first embodiment may be replaced with "the difference between the data of a specific year (for example, the year of compliance violation occurrence) and the previous year." Further, the corporate financial analysis information 2300 is not limited to the fields described in this embodiment. For example, in the case of a transportation/logistics company, the degree of equipment renewal may be calculated using data on tangible fixed assets_vehicles and cumulative depreciation_vehicles. Further, as the corporate financial analysis information 2300, other representative values such as a median value other than the average value may be used.

Returning to the flowchart of FIG. 4, the flow of processing will be explained.Next, the corporate governance evaluation coefficient calculation unit 1300 calculates the corporate governance evaluation coefficient 2400 based on the corporate financial analysis information 2300 related to the compliance violation matter ( Step S400).

Here, details of the process of step S400 and data in this process will be explained. FIG. 8 is a diagram showing an example of the corporate governance evaluation coefficient 2400 used in the first embodiment. Corporate governance evaluation coefficient 2400 includes violation category 2401, evaluation coefficient: operating profit ratio 2402, evaluation coefficient: sales R&D expense ratio 2403, evaluation coefficient: capital investment degree 2404, evaluation coefficient: equipment renewal degree 2405, evaluation coefficient: equipment It has each field of maintenance level 2406. The corporate financial analysis information 2300 has evaluation coefficient values for evaluating each of these fields. An example of a method for calculating each evaluation coefficient value of the corporate governance evaluation coefficient 2400 will be described below.

For example, the corporate governance evaluation coefficient calculation unit 1300 sets the compliance violations stored in the compliance information 2200 as k(1, 2...), numbers the violation categories in the order of the categories extracted in step S110, and sets the compliance violations stored in the compliance information 2200 as k(1, 2...). ,2,...). Then, the corporate governance evaluation coefficient calculation unit 1300 extracts corporate financial analysis information 2300 corresponding to the company that violated compliance and the year in which the violation occurred, and corporate financial analysis information 2300 for all companies that did not violate compliance in the year in which the compliance violation occurred. do. Then, the corporate governance evaluation coefficient calculation unit 1300 formulates the compliance violation potential Q _j,k according to the following (Equation 1). Note that in (Equation 1), the operating profit rate is defined as A _k , the R&D cost ratio to sales as B _k , the degree of capital investment as C _k , the degree of equipment renewal as D _k , and the degree of equipment maintenance as E _k . In addition, evaluation coefficient: operating profit rate is a _j , evaluation coefficient: sales R&D expense ratio is b _j , evaluation coefficient: degree of capital investment is c _j , evaluation coefficient: degree of equipment renewal is d _j , evaluation coefficient: equipment maintenance The degree is defined as e _j .
Q _{j, k} =a _j A _k +b _j B _k +c _j C _k +d _j D _k +e _j E _k ... (Math. 1)
Here, the corporate governance evaluation coefficient calculation unit 1300 sets Q _j,k = 0 when a compliance violation has occurred and Q _j,k = 1 when there is no violation, and calculates A _k , B _k , C _k , D _k , E A regression equation is calculated by considering _k as an explanatory variable of the compliance violation potential. For example, in category 1, if compliance violation item k is violated from 1 to r (Q _{j, k} = 0), and there is no violation from r+1 to s (Q _{j, k} = 1), the following simultaneous equation will be obtained. .
a ₁ A ₁ +b ₁ B ₁ +c ₁ C ₁ +d ₁ D ₁ +e ₁ E ₁ =0
...
a ₁ A _r +b ₁ B _r +c ₁ C _r +d ₁ D _r +e ₁ E _r =0
a ₁ A _r+1 +b ₁ B _r+1 +c ₁ C _r+1 +d ₁ D _r+1 +e ₁ E _r+1 =1
...
a ₁ A _s +b ₁ B _s +c ₁ C _s +d ₁ D _s +e ₁ E _s =1
Using this simultaneous equation, the corporate governance evaluation coefficient calculation unit 1300 performs multiple regression analysis by substituting target data stored in the corporate financial analysis information 2300 for A _k , B _k , C _k , D _k , and E _k . a ₁ , b ₁ , c ₁ , d ₁ , and e ₁ can be calculated.

Similarly, for each violation category j, the corporate governance evaluation coefficient calculation unit 1300 calculates an evaluation coefficient for each violation category.
a _j A ₁ +b _j B ₁ +c _j C ₁ +d _j D ₁ +e _j E ₁ +...=Q _{j, 1}
a _j A ₂ +b _j B ₂ +c _j C ₂ +d _j D ₂ +e _j E ₂ +...=Q _{j, 2}
...
a _j A _k +b _j B _k +c _j C _k +d _j D _k +e _j E _k +...=Q _{j, k}
Through such multiple regression analysis, a _j , b _j , c _j , d _j , e _j are calculated, and an evaluation coefficient for each violation category is calculated.

Here, in the example shown in FIG. 8, each evaluation coefficient in the violation category "fair business practices" is as follows. The evaluation coefficient for operating profit margin is "1.0". The evaluation coefficient for the sales R&D expense ratio is 0.6. The evaluation coefficient for the degree of capital investment is "0.8". The evaluation coefficient for the equipment renewal degree is "0.2". The evaluation coefficient for equipment maintenance is "0.4".

In this embodiment, it is defined that the corporate governance index 2603, which means compliance violation potential, is calculated using a linear formula obtained by multiplying the corporate financial analysis information 2300 by an evaluation coefficient, and an example of calculating the evaluation coefficient has been described here. However, the present invention is not limited to this method; for example, an input/output model with corporate financial analysis information 2300 as input and corporate governance index 2603 as output may be created using a method such as machine learning. .

Returning to the flowchart in FIG. 4, the flow of processing will be explained. Next, the corporate financial analysis information calculation unit 1200 extracts corporate financial data 2100 of all registered companies (step S500). Next, the corporate financial analysis information calculation unit 1200 determines whether the corporate financial data 2100 acquired in step S500 includes at least one year of data for the past N years starting from the present (step S600). As a result, if there is at least one year's worth of data for the past N years starting from the present, the process moves to step S610. If not, the process moves to step S620. Note that steps S600 to S620 are executed for each target company.

Then, the corporate financial analysis information calculation unit 1200 calculates corporate financial analysis information 2300 based on the acquired corporate financial data 2100 (step S610). To this end, for example, the corporate financial analysis information calculation unit 1200 first sets M=N according to the same idea as in step S310.

Further, the corporate financial analysis information calculation unit 1200 reads out the corporate financial analysis master information 2500 prepared in advance (step S620). For example, if a company has been established for less than one year and has no financial data, the average value of corporate financial analysis information calculated based on the financial data of other companies for N years after establishment is stored in the corporate financial analysis master information 2500. The value is then used as corporate financial analysis information for the company.

Here, details of the process of step S620 and data in this process will be explained. FIG. 9 is a diagram showing an example of corporate financial analysis master information 2500 used in the first embodiment. The corporate financial analysis master information 2500 has fields of an operating profit rate 2501, a sales research and development ratio 2502, a facility investment level 2503, an equipment renewal level 2504, and an equipment maintenance level 2505. This corporate financial analysis master information 2500 indicates master data for a company that has been established for less than one year and does not have corporate financial data 2100. For example, the operating profit rate 2501 can use the average value of each company's operating profit rate 2303 calculated based on the company's financial data for N years after establishment.

Similarly, the sales R&D ratio 2502, capital investment level 2503, equipment renewal level 2504, and equipment maintenance level 2505 are determined by using the average value of each company in the following items calculated based on the company's financial data for N years after establishment. It can be calculated. In other words, it can be calculated by using the average values of each company's R&D expense ratio to sales 2304, equipment investment ratio 2305, equipment renewal ratio 2306, and equipment maintenance ratio 2307.

Here, details of the process in step S610 and data in this process will be explained. This process uses the corporate financial analysis information 2300 shown in FIG. 7 described above. FIG. 7 shows corporate financial analysis information 2300 calculated based on the corporate financial data 2100 of FIG. 5 with N=3. The corporate financial analysis information calculation unit 1200 calculates the corporate financial analysis information 2300 from the data of the past three years (2019, 2020, 2021) starting from the present as shown in FIG. 4, assuming that the current year is 2022. . Each table can be calculated using the same method as in step S310.

Returning to the flowchart in FIG. 4, the flow of processing will be explained. Next, the corporate financial analysis information calculation unit 1200 calculates corporate financial analysis information 2300 based on the corporate financial data 2100 for the past N years starting from the present (step S610).

Then, the corporate governance information calculation unit 1400 calculates corporate governance information 2600 using the corporate financial analysis information 2300 and the corporate governance evaluation coefficient 2400 (step S700). At this time, as the corporate financial analysis information 2300, an analysis period 2301, a company name 2302, an operating profit rate 2303, a ratio of R&D expenses to sales 2304, a facility investment level 2305, an equipment renewal level 2306, and an equipment maintenance level 2307 are used. In addition, as the corporate governance evaluation coefficient 2400, evaluation coefficient: operating profit ratio 2402, evaluation coefficient: sales R&D expense ratio 2403, evaluation coefficient: equipment investment level 2404, evaluation coefficient: equipment renewal level 2405, evaluation coefficient: equipment maintenance level. 2406 is used.

Here, details of the process in step S700 and data in this process will be explained. FIG. 10 is a diagram showing an example of corporate governance information 2600 used in the first embodiment. Corporate governance information 2600 indicates the compliance violation potential of the target company. For example, the corporate governance information 2600 has fields of a company name 2601, a category 2602, and a corporate governance index 2603. Here, the corporate governance index 2603 of the corporate governance information 2600 is an index of compliance violation occurrence potential, and in calculating it, the corporate governance information calculation unit 1400 processes as follows (1) to (4). .
(1) Data matching the company name 2601 and category 2602 is acquired from the corporate financial analysis information 2300 and the corporate governance evaluation coefficient 2400.
(2) The operating profit ratio 2303 stored in the corporate financial analysis information 2300 is multiplied by the evaluation coefficient: operating profit ratio 2402 stored in the corporate governance evaluation coefficient 2400.
(3) Similarly, the R&D expense ratio to sales 2304, the equipment investment level 2305, the equipment renewal ratio 2306, and the equipment maintenance ratio 2307 are each multiplied by the following items. That is, the evaluation coefficient: R&D cost ratio to sales 2403, the evaluation coefficient: equipment investment degree 2404, the evaluation coefficient: equipment renewal degree 2405, and the evaluation coefficient: equipment maintenance degree (2406) are respectively multiplied.
(4) Then, the corporate governance index 2603 is calculated by taking the sum of (2) and (3).
That is, the corporate governance index 2603 is calculated based on the company's operating profit, research and development expenses, and equipment costs.

In the example shown in FIG. 10, the corporate governance information calculation unit 1400 processes as follows. That is, data corresponding to the company "Company H" is extracted from the corporate financial analysis information 2300 and data corresponding to the violation category "fair corporate practices" from the corporate governance evaluation coefficient 2400. Then, each of the former corporate financial analysis information is multiplied by each corresponding corporate evaluation governance coefficient of the latter, and the sum of the results is calculated. For example, the corporate governance index for the category "Fair Operating Practices" for the company name "Company H" is "0.0573 x 1.0 + 0.0334 x 0.6 + 0.0453 x 0.8 + 3.6361 x 0.2 + 0.4090. ×0.4=1.00”. Similarly, the corporate governance index for the category "Labor Practices" for the company name "Company H" is "0.0573 x 2.0 + 0.0334 x 0.9 + 0.0453 x 0.1 + 3.6361 x 0.2 + 0.4090 ×0.3=0.997”. It should be noted that the higher the value of the corporate governance index, the lower the compliance violation potential of the company.

Further, for a company that does not have corporate financial data 2100, the corporate governance information calculation unit 1400 performs the above-mentioned process by replacing the corporate financial analysis information 2300 with the corporate financial analysis master information 2500. That is, in the same way as the calculation method described above, the operating profit rate 2501, the sales research and development ratio 2502, the equipment investment level 2503, the equipment renewal ratio 2504, and the equipment maintenance ratio 2505 are each multiplied by the following items. That is, the evaluation coefficient: operating profit rate 2402, the evaluation coefficient: sales research and development expense ratio 2403, the evaluation coefficient: equipment investment degree 2404, the evaluation coefficient: equipment renewal degree 2405, and the evaluation coefficient: equipment maintenance degree 2406 are respectively multiplied. Then, corporate governance information 2600 is calculated by taking the sum of these.

Then, the corporate governance information calculation unit 1400 registers the calculated corporate governance information 2600 in the data storage unit 2000. Through the process of step S800, the process of this embodiment is temporarily ended. Note that steps S700 and S800 are repeated for each predetermined unit, such as each compliance violation case or each category in which there is no compliance violation, similarly to steps S300 to S310. This concludes the explanation of the first embodiment. According to this embodiment, it is possible to more appropriately evaluate a company depending on the status of compliance violations.

In Example 2, in addition to Example 1, a supply chain in a company is evaluated. Therefore, the configuration is the same as that of the first embodiment. The processing flow and data showing the differences from the first embodiment will be explained below. For this,
FIG. 11 is a flowchart showing the flow of supply chain risk evaluation processing in the second embodiment. Each process in FIG. 11 will be described in detail below.

First, the supply chain information acquisition unit 1500 acquires data regarding the company's products and services and the BOM data of the products through manual input/data upload or in collaboration with an EDI system or the like via the input/output interface unit 1700. . Then, the supply chain information acquisition unit 1500 stores the BOM data in the data storage unit 2000 (step S1000). Note that the EDI system and the like are connected to the corporate governance information providing apparatus 1000 via the network 20. The details of the data acquired in step S1000 will be described below. FIG. 12 is a diagram showing an example of handled product/service information 2700 used in the second embodiment. The product/service information 2700 has fields of company name 2701 and product/service 2702, and indicates the products and services that each company can provide.

Further, FIG. 13 is a diagram showing an example of a BOM (Bill, Of, Materials) 2800 used in the second embodiment. The BOM 2800 has fields of parent parts handling company 2801, parent parts 2802, child parts handling company 2803, and child parts 2804, and is information indicating the parts and their manufacturers for the products handled by the company.

Returning to the flowchart in FIG. 11, the flow of processing will be explained. Next, for each company indicated by the company name 2701 and its products and services, the supply chain risk calculation unit 1600 extracts child parts and companies that handle the child parts for the products and services handled by the company (step S1100). For example, the company name "Company H" and the product/service "motor" of the extracted product/service information 2700 are used as the starting point. In this case, in the BOM2800, the parent part handling company is "Company H" and the parent part is data that matches "Motor", the child part "Stator", the child parts handling company "X Company", and the child part "Rotor". ” and the subsidiary parts handling company “Company Y” are extracted.

Next, supply chain risk calculation unit 1600 determines whether the process in step S1100 has been executed for each child part. In other words, the supply chain risk calculation unit 1600 determines whether there is a parts supplier for the extracted child parts and companies that handle the child parts (step S1200). As a result, if there is a parts supplier (YES), the process returns to step S1100 and the process for the next child part is executed. If the process has not ended (NO), the process moves to step S1300.

Furthermore, the supply chain risk calculation unit 1600 determines whether there is a child part (grandchild part) for the child part in step S1100. As a result, if there is a grandchild part (YES), the process moves to step S1500. Furthermore, if there is no grandchild part (NO), the process moves to step S1400. Further, the supply chain risk calculation unit 1600 executes the same process as step S1100 on the grandchild part (step S1400).

Here, the processing of step S1100 and step S1400 will be explained. The supply chain risk calculation unit 1600 extracts a group of parts of the product (including child parts of the parts) and a group of companies that handle the parts. For example, for the company name "Company H" and product/service "motor" extracted in step S1100, the child part "stator" and the company "X" that handles the child parts are targeted. Then, the supply chain risk calculation unit 1600 calculates that the parent part handling company in the BOM 2800 is "Company Extract. Note that the parent component in step S1400 refers to a child component, and the child component refers to a grandchild component.

Next, the supply chain risk calculation unit 1600 executes the following process for the companies and their products and services extracted in step S1100 and step S1400. Company supply chain information is acquired based on the parent part, parent part handling company, and child parts and child part handling company extracted in step S1200 (step S1500). The details of the data and processing contents handled in step S1500 will be explained below.

FIG. 14 is a diagram showing an example of supply chain information 2900 used in the second embodiment. The supply chain information 2900 has fields of company name 2901, products/services 2902, and supply chain constituent companies 2903. In other words, the supply chain information 2900 is information regarding companies that constitute the supply chain for each product/service handled by the company. For example, in the example of FIG. 14, it is assumed that the company name extracted in step S1100 is "Company H" and the traded product/service is motor. In this case, in steps S1100 to S1400, the companies that make up the supply chain, "Company H, Company X, Company Y, Company A, Company B, Company C, and Company D" are extracted as subsidiary parts handling companies. become.

Now, returning to the flowchart in FIG. 11, the flow of processing will be explained. Next, the supply chain risk calculation unit 1600 extracts corporate governance information 2600 of companies that constitute the supply chain for each product and service traded by the company, based on the supply chain information 2900 stored in the data storage unit 2000 (step S1600). The contents of step S1600 will be explained in detail below.

For example, in the supply chain information 2900, the target company is "Company H" and the product/service handled is "Motor." In this case, the supply chain constituent companies are "Company H, Company X, Company Y, Company A, Company B, Company C, and Company D." In other words, the supply chain risk calculation unit 1600 extracts the corporate governance indicators 2603 for each category of company names "Company H, Company X, Company Y, Company A, Company B, Company C, Company D" from the corporate governance information 2600. .

Now, returning to the flowchart in FIG. 11, the flow of processing will be explained. Next, the supply chain risk calculation unit 1600 calculates the supply chain risk for each product/service traded by the company based on the corporate governance information 2600 and the supply chain information 2900 extracted in step S1600. Then, the supply chain risk calculation unit 1600 stores it in the table of supply chain risk information 3000 in the data storage unit 2000 (step S1700). The details of the data handled in this process will be explained below.

FIG. 15 is a diagram showing an example of supply chain risk information 3000 used in the second embodiment. Supply chain risk information 3000 has fields of transaction candidate company 3001, products/services handled 3002, and supply chain risk value 3003. In other words, the supply chain risk information 3000 is information regarding risks in the supply chain of the transaction candidate company. For example, in the example shown in FIG. 15, the product/service 3002 handled by "Company H", a transaction candidate company 3001, is "motor". Then, “43.17” is stored as the supply chain risk value 3003. This supply chain risk value 3003 indicates risks in the supply chain such as supply shortages and delays at "Company H". The supply chain risk value 3003 of Company H can be calculated, for example, as the sum of the corporate governance indicators 2603 of the supply chain constituent companies 2903 of “Company H” in the supply chain information 2900. Note that the larger the supply chain risk value 3003 is, the lower the compliance violation potential of the company becomes. At step S1700, the explanation of the process of this embodiment ends.

Next, display contents in Example 2 will be explained. FIG. 16 is a diagram showing an example of a screen on the corporate governance information providing apparatus 1000 in the second embodiment. Note that this screen is displayed on the input/output interface unit 1700, that is, the display device 15 in FIG.

In FIG. 16, a transaction desired content input screen 1701, a supply chain risk value display screen 1702 of a transaction candidate company, and a supply chain display screen 1703 are shown as screen examples. Here, the user uses the input/output interface section 1700 to input the desired transaction details into the desired transaction details input screen 1701. In the example of FIG. 16, "motor", which is one of the products and services handled, is input as the transaction content.

Then, the supply chain risk value display screen 1702 of the transaction candidate company displays the supply chain risk value of the transaction candidate company that corresponds to the input transaction details. Here, the transaction candidate company is a company that handles "motors," which is the input transaction content, and can be identified from the supply chain information 2900.

Further, the supply chain display screen 1703 displays details of the supply chain of the transaction candidate company and corporate governance information of the supply chain constituent companies. Here, the supply chain details are a diagram of the connection relationships of the supply chain constituent companies 2903 of the supply chain information 2900. Further, the corporate governance information of the supply chain constituent companies can be specified by the corporate governance index 2603 of each company specified in the supply chain constituent companies 2903, which is included in the corporate governance information 2600.

Using the above screen, the user can confirm transaction candidate companies in descending order of supply chain risk value. In addition, it is possible to check the details of the supply chain of the transaction candidate company and the calculation contents of the supply chain risk value. This makes it possible to evaluate the risks of the entire supply chain based on corporate governance before doing business with companies, and to select candidate companies for business transactions. This concludes the explanation of the second embodiment. According to the second embodiment, it is possible to calculate the risk of the entire supply chain to which the transaction candidate company belongs based on the calculated corporate governance.

Embodiment 3 shows an example in which the corporate governance information providing device 1000 is provided to a "place" (intercompany transaction service system) that provides intercompany transactions. FIG. 17 is a configuration diagram of an inter-company transaction service system according to the third embodiment. In the inter-company transaction service system, a purchasing/procuring company system 2-1, an order-receiving company system 2-2, a corporate governance information providing device 1000, and a transaction support device 1001 are interconnected via a network 20. Although FIG. 17 shows one purchasing/procuring company system 2-1 and one order receiving company system 2-2, a plurality of these may exist.

The corporate governance information providing device 1000 has the same configuration as the first and second embodiments. Here, the corporate governance information providing device 1000 can be realized by a so-called server, and the display device 15, input device 16, and media reading device 17 in FIG. 2 can be omitted.

Further, the transaction support device 1001 is a device that supports and mediates transactions of products and services, and can be realized by a computer. The transaction support device 1001 transmits and receives information such as order information, selection of a company to order from, inquiry information, and order permission in order to support and mediate transactions.

Additionally, the purchasing/procuring company system 2-1 is a system used by purchasing/procuring companies to purchase products and services. The purchasing/procuring company system 2-1 includes a terminal device group 21-1 and a purchasing/procuring device 22 that are connected to each other via an in-house network. Here, the terminal device group 21-1 selects a supplier, creates order information, etc. according to user operations. In addition, the purchasing/procurement device 22 transmits order information to the transaction support device 1001 and sends corporate governance information and supply chain information to the corporate governance information providing device 1000 according to information from the terminal device group 21-1. Send risk creation instructions. As a result, the terminal device group 21-1 can display corporate governance information and supply chain risks of the client company. In other words, the terminal device group 21-1 can display the screen shown in FIG. 16. Additionally, purchasing and procurement companies may receive orders for the products and services they handle. Therefore, it is possible to provide the order receiving company system 2-2 or the order receiving device 23 in the purchasing/procuring company system 2-1.

Further, the order-receiving company system 2-2 is a system used by the order-receiving company in order to provide products and services. The order-receiving company system 2-2 includes a terminal device group 21-2 and an order-receiving device 23 that are connected to each other via an in-house network.
Here, the terminal device group 21-2 executes creation of order-related information such as order approval and delivery date in accordance with user operations. In addition, the order receiving device 23 transmits information regarding orders to the transaction support device 1001, and sends corporate governance information and supply chain risk information to the corporate governance information providing device 1000, according to information from the terminal device group 21-2. or send creation instructions. As a result, the terminal device group 21-2 can display corporate governance information and supply chain risks of the client company. In other words, the terminal device group 21-2 can display the screen shown in FIG. 16. The company receiving the order purchases the products and services it handles. It is also possible to procure it. Therefore, it is possible to provide the purchasing/procuring company system 2-1 or the purchasing/procuring device 22 in the order receiving company system 2-2.

Note that the purchasing/procuring company system 2-1 and the order receiving company system 2-2 may have the functions of each other. Further, the inter-company transaction service system can also be realized by a so-called EDI (electronic interchange) system.

Furthermore, the corporate governance information may be used for an intermediary function in the transaction support device 1001. For example, in response to a request to select a business partner from the purchasing/procurement company system 2-1 or order receiving company system 2-2, corporate governance information may be used to support order placement or order acceptance by selecting candidates. .

This concludes the explanation of the third embodiment. According to the third embodiment, support for inter-company transactions can be appropriately provided.

Note that the present invention is not limited to the above-described embodiments, and includes various modifications. For example, each of the embodiments described above has been described in detail to explain the present invention in an easy-to-understand manner, and the present invention is not necessarily limited to having all the configurations described. Furthermore, it is possible to replace a part of the configuration of one embodiment with the configuration of another embodiment, and it is also possible to add the configuration of another embodiment to the configuration of one embodiment. Further, it is possible to add, delete, or replace a part of the configuration of each embodiment with other configurations. For example, the corporate governance information providing device 1000 can be implemented as an in-house device.

Further, each of the above-mentioned configurations, functions, processing units, processing means, etc. may be partially or entirely realized by hardware, for example, by designing an integrated circuit. Furthermore, each of the above configurations, functions, etc. may be realized by software by a processor interpreting and executing a program for realizing each function. Information such as programs, tables, and files that realize each function can be stored in memory, a recording device such as a hard disk, an SSD (Solid, State, Drive), or a recording medium such as an IC card, SD card, or DVD. can.

In addition, control lines and information lines are shown that are considered necessary for explanation, and not all control lines and information lines are necessarily shown in the product. In reality, almost all components may be considered to be interconnected.

1000: Corporate governance information providing device, 1100: Information collection management section, 1200: Corporate financial analysis information calculation section, 1300: Corporate governance evaluation coefficient calculation section, 1400: Corporate governance information calculation section, 1500: Supply chain information acquisition section, 1600 : Supply chain risk calculation section, 1700: Input/output interface section, 2000: Data storage section

Claims (10)

In a corporate governance information providing device that provides corporate governance information of a company,
an information collection management department that collects corporate financial data and compliance information indicating the financial status of the company;
a corporate governance information calculation unit that calculates corporate governance information indicating a compliance violation potential of the company based on the corporate financial data and the compliance information;
A corporate governance information providing device that provides the calculated corporate governance information. The corporate governance information providing device according to claim 1,
moreover,
a corporate financial analysis information calculation unit that uses the corporate financial data to calculate corporate financial analysis information that is information for analyzing the financial situation of the company;
a corporate governance evaluation coefficient calculation unit that uses the corporate financial data and the compliance information to calculate a corporate governance evaluation coefficient indicating the degree of influence of the corporate financial analysis information on compliance violations of the company;
The corporate governance information calculation unit is a corporate governance information providing device that calculates the corporate governance information using the corporate financial analysis information and the corporate governance evaluation coefficient. The corporate governance information providing device according to claim 1,
The corporate governance information providing device includes a corporate governance index, which is an index of compliance violation potential, for each company. The corporate governance information providing device according to claim 3,
The corporate governance information calculation unit is a corporate governance information providing device that calculates the corporate governance index based on operating profit, research and development expenses, and equipment costs of the company. The corporate governance information providing device according to claim 3,
Further, the provision of corporate governance information includes a supply chain risk calculation unit that calculates a supply chain risk value indicating the risk in the supply chain of the company using the corporate governance indicators of the supply chain constituent companies forming the supply chain with the company. Device. In a corporate governance information providing method using a corporate governance information providing device that provides corporate governance information of a company,
collect corporate financial data and compliance information indicating the financial status of said company;
Based on the corporate financial data and the compliance information, calculate corporate governance information indicating the potential of compliance violations of the company;
A method for providing corporate governance information that provides the calculated corporate governance information. In the corporate governance information providing method according to claim 6,
moreover,
Using the corporate financial data, calculate corporate financial analysis information that is information for analyzing the financial situation of the company,
using the corporate financial data and the compliance information to calculate a corporate governance evaluation coefficient indicating the degree of influence of the corporate financial analysis information on compliance violations of the company;
A corporate governance information providing method that calculates the corporate governance information using the corporate financial analysis information and the corporate governance evaluation coefficient. In the corporate governance information providing method according to claim 6,
In the corporate governance information providing method, the corporate governance information includes, for each company, a corporate governance index that is an index of compliance violation potential. In the corporate governance information providing method according to claim 8,
A method for providing corporate governance information that calculates the corporate governance index based on the operating profit, research and development expenses, and cost of equipment of the company. In the corporate governance information providing method according to claim 8,
Furthermore, a method for providing corporate governance information that calculates a supply chain risk value indicating a risk in the supply chain of the company using corporate governance indicators of supply chain constituent companies forming a supply chain with the company.

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