Relevancy of consolidated accounts, its audit and disclosure with the double audit system in Japan

这项研究从2001年到2004年进行。从合并账目与审计披露的相关性角度出发，拟对合并公司内部控制制度中已形成的合并账目进行日本与英国方法的比较研究。但是，日本的立法工作早在偶然的情况下就开始了，2001年商法修订工作立即结束，《商业例外法》规定的大企业从2002年开始强制实行合并会计制度。因此，有必要进行分析，因为从商业方面产生了大量的建议和例子。此外，2002年再次修改了《商法》，并制定了有关外部法人监事选举资格的规定。此外，公司法现代化的立法工作自2001年以来一直在推进，并在今年成为一项有前景的立法。与此同时，在这个学习主题上我本应额外考察的问题相继出现。在本研究中，没有足够的时间从这个意义上研究外国的制度和法律的历史。相反，我可以尝试在修订商法的背景下，重新构建一个关于合并会计、审计和披露相关的基本问题的理论，以同时应对社会变化的发展。因此，我注意到了对合并会计制度的影响。我有机会重新审视关于公司会计监管整体框架的问题。通过授予的研究基金，这是足够的材料来研究合并账户制度，所以我将在不久的将来公布一个新的研究结果。

This study was carried out from 2001 to 2004. From a viewpoint of relevance of cosolidated accounts and its audit and disclosure, I planned a comparison study of Japan and Britain method on the consolidated accounts which have got ready in internal control system in cosolidated companies. However, legislation work in Japan progressed in accidentalness early, and commercial law revision was concluded immediately in 2001, and large companies on the Commercial Exception Act should adopt the consolidated accounts system compulsorily since 2002. Therefore it was necessory the analysis because a lot of suggestion and example produced it from business side. In addition, the commercial law was revised once again in 2002, and a rule about election qualification of outside corporate auditor was got ready. Moreover, legislation work for modernization of company law which was moved since 2001 and became a prospect legislate in the current year. With this, the problem that I should have examined additionally appeared one after another on this study theme. In this study, there was not enough time to study about the history of systems and laws of foreign countries in this sense. Rather I could try for restructuring a theory of basic problem on relevace of consolidated accounts, audit, and disclosure under the revision commercial law in order to deal with a social change simultaneously as they develop. Therefore I took notice of the influence to consolidated accounts system. I got an opportunity to re-examine about a frame of company accounts regulation whole. By a conferred study fund, it is enough materials for a study of consolidated accounts system, so that I will announce a new study result in the near future.