中日内部控制制度的比较

Sino-Japan Comparison of internal control

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 ＂Financial Instruments and Exchange Act＂, they provide for internal control. Regulations of the Corporate Law emphasize overall respect in the company. And Regulations of Financial Instruments and Exchange Act emphasize accuracy of the financial reporting. Although internal controls for which two laws provide have a lot of differences, but these essence are the same. These internal controls should pay attention to the total process of the company management. In order to secure normal operation of internal control, the duty of the diligence of directors about establishing internal control in company should be emphasized.