コーポレート・ガバナンスにおける監査役の役割 : 昨今の監査役論に対する実務家からの提言

概要

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Japan's KANSAYAKU,corporate auditor,occupies unique position in comparison with the corporate organization in other developed countries. KANSAYAKUs are selected by shareholders and assigned to oversee the performance of directors and the board. Recently many papers and articles on KANSAYAKUs are presented from both academic and non-academic sector with criticism on the institution in the context of corporate governance.However most of them are not necessarily based on the real business scenes and often focused on theoretical or ideal view. From practical viewpoint the author tries to define a new positive role for KANSAYAKU along with the OECD corporate governance principles ,which respects for cultural differences of each country in introducing corporate governance system. The author also discusses on the relevant topics on new KANSAYAKUs, who are to cope with directors and the board through monitoring and auditing their performance.
日本経営倫理学会の論文
2000-03-31