中小会社に対する会計・監査規制のあり方(会計,国際化時代と中小企業経営)

概要

論文の詳細を見る
On May 15, 1986, the Ministry of Justice announced a draft on the revision of the Commercial Code and the Limited Company Law, intended to tighten accounting and auditing regulations for small and medium-sized companies with a view to better protection of creditors. The exposure draft proposes the introduction of a new system of "investigation by accounting investigators" into smaller companies in return for the benefit of limited liabilities they enjoy. This article reviews arguments over the proposed system of investigation by accounting investigators, and identifies problems involved therein. It further reveals, through an overview of recent trends of accounting and auditing regulations for smaller companies in the U. K. and the U. S., that the Japanese tendency in this respect is toward tightening such regulations rather than deregulation, which is the prevailing direction in the two countries.
日本大学の論文
1988-09-01