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一、日本新《公司法》中的内部控制制度1.内部控制制度的规定新《公司法》(以下括号中简称“公”)规定,设置委员会的公司的内部控制制度是“法务省令规定的监查委员会履行职务所需的事项”以及“确保股份有限公司业务的适当、正确的体制”(公416条1项1号)。《公司法施行规则》(以下括号中简称“会规”)将前者的内容列举为“关于辅助监查委员会履行职务的董事、员工的事项、关于该董事、员工对执行官保持独立的事项、关于执行官、员工向监查委员会报告的体制以及其他与向监查委员会报告相关的体制、其他确保监查委员会的监
I. Internal Control System in Japan’s New ”Company Law“ 1. Provisions of Internal Control System The new Company Law (hereinafter referred to as ”“) requires that the internal control system of the company where the committee is set is ”Legal Matter necessary for the duty of inspection commission prescribed by the ordinance “and ” The proper and correct system to ensure the business of the limited company “(Article 416-1-1). The ”Rules for the Implementation of the Company Law“ (hereinafter referred to as the ”Rules and Regulations“) lists the former as ”the matters concerning the directors and employees who assist the Audit Committee in performing their duties and the employees are independent of the executives Matters concerning the system of reporting by the executive officers and employees to the audit committee and other systems related to reporting to the audit committee and others that ensure that the audit committee