近年の商法・税法・証券取引法の改正と我が国の会計制度の考察 : トライアングル体制と確定決算主義の関係を中心として
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概要
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The environment of business management in our country has been changing rapidly in recent years. The changes mean not only the progress in internationalization of business activities or globalization of economics, but also the corresponding development of infrastructure such as amendments to the commercial law (especially the corporation law), tax law and introduction of international accounting standards. Those changes aim at the modernization of a legal system, at deregulation, at realization of appropriate tax administration and at securing comparability between the companies accompanying economic globalization. And they correspond with the reality in which rapid structural reform is demanded of all companies, in order to change the economic society of our country to be an open society where the market competition principle is functioning. Many norms about corporate management of this purpose, such as a legal system and accounting standards will be called "Legislation relevant to the Management of Company" for convenience. I would like to consider the revision of legislation relevant to the management of company in recent years concerning "acquisition of own company's stocks" at first. Next, through the consideration I would like to verify the accounting systems of our country which consist of the Commercial Law, Tax Law and the Securities Exchange Act, so-called "Triangle System." And finally, I aim at considering the relation between the "Triangle System" and the Definite-Settlement-of-Accounts Principle.
- 札幌学院大学の論文
- 2005-11-30
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- 近年の商法・税法・証券取引法の改正と我が国の会計制度の考察 : トライアングル体制と確定決算主義の関係を中心として
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