摘要
日本商特法是专门规定与股份公司规模相适应的监察等的商法特例法,在2002年日本进行50余年来最大规模的公司法律修改中,顺应日本引进美国式独立董事制度,进行了全面修订,强化事后监控。日本商法曾对我国产生过巨大的影响,现在仍有很大的参考价值。研究此次修改的指导思想及内容,必将对完善我国公司治理结构有所裨益。
The 揝pecial Statutes in the Commercial Law?are a special commercial law that specially provides for such issues as the supervision that suits the size of corporations. Japan made all-round revision in 2002, the biggest in 50 years, to the corporate law. 揂fter-the-event?supervision has been emphasized in the amendment, which is made in accordance with the American style independent director system that Japan has introduced. The commercial laws of Japan have greatly influenced the same of our country and are still worth referring to. An in-depth study of the guiding ideology and the content of the amendment, therefore, is expected to greatly benefit the optimization of corporate structure of our country.
出处
《现代日本经济》
CSSCI
北大核心
2004年第3期31-37,共7页
Contemporary Economy OF Japan
