内部控制体制的设置与董事义务——以日本企业内部控制体制判例考察为线索  

On Establishing Internal Control System and the Director's Duty——from the Clue about Case Analysis of Enterprise Internal Control in Japan

作　　者：姜荣吉[1] 

机构地区：[1]黑龙江大学法学院

出　　处：《北方法学》2012年第1期87-96,共10页Northern Legal Science

摘　　要：随着《企业内部控制基本规范》与《企业内部控制配套指引》的出台,我国企业内部控制规范已经初具规模,内部控制体制的设置也成为最近我国大中型企业经营上的重要课题。能否依据我国现有法律规定确立董事内部控制的设置义务以及我国未来立法时应该对内部控制设置义务作怎样的规定,就成为亟待解决的问题。日本公司法的公司机关构成与我国公司法有着相当程度的类似性,通过对日本相关法律规定、判决以及学说的研究,在解决以上问题上会对我国提供许多值得借鉴的经验。With the issuance and promulgation of Basic Standard for Enterprise Internal Control and the Implementation Guidelines for Enterprise Internal Control,the enterprise internal control in China has been greatly normalized and has become a vital goal for large and middle-sized enterprises in particular.Accordingly,the pressing issue is whether to impose duties of establishing internal control system on directors according to the existing law or how to formulate regulations on establishing internal control system by future legislation.With regard to similarities in Japanese Corporation Law and Chinese Corporation Law on corporation governance constitution,study on Japanese laws,cases and pertinent theories will be a great help to the early mentioned issues.

关 键 词：内部控制 董事的义务 经营判断原则 

分 类 号：D912.29[政治法律—民商法学]