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在日本,《公司法》和《金融商品交易法》都有有关内部控制的规定,《公司法》的相关规定更倾向于公司整体层面,而《金融商品交易法》的相关规定更倾向于财务报告的准确性。虽然两部法律规定的内部控制制度方面存在各种差异,但其本质是一样的,就要求全方位的内部控制体制的完善。为了保障内部控制制度的正常运行,在法律上需要规定董事对内部控制制度建立的勤勉义务。
In Japan, the Company Law and the Financial Instruments and Exchange Law all contain provisions on internal control. The relevant provisions of the Company Law tend to be more general to the company. The relevant provisions of the Financial Instruments and Exchange Act are more likely to be financial The accuracy of the report. Although there are various differences in the internal control system stipulated by the two laws, their essence is the same and they require the improvement of the all-round internal control system. In order to guarantee the normal operation of the internal control system, it is legally necessary to stipulate the directors’ diligence obligations on the internal control system.