Notwithstanding Japanese industry has recently made a remarkable increase in its technical productivity, financial condition of almost all business enterprises is tending to become very unsound. For example, current-ratio, networth-liability ratio and so forth are falling to far lower level than normal ones. Therefore, in this survey author tried to clarify how Japanese outstanding businessmen criticise the following problems which influence fundamental rationalization of financial management of their business : - (1) Depreciation Policy. (2) Policy concerning to Distribution of Profit. (3) Policy concerning to Operation of Budget. (4) What is the Responsibility of Internal Audit? (5) Concept concerning to "Real Cost". Questionnaires were sent to 943 companies, and out of them 303 companies, or 32 per cent replied. All the answers to questions came directly from the top-management of these companies or reflected their attitude.