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

这项研究是在2001年至2004年进行的。本文拟从合并会计的相关性及其审计披露的角度，对合并后公司内部控制制度中已准备好的合并会计进行日英两国方法的比较研究。然而，日本的立法工作很早就是在偶然中进行的，2001年商法修订即告完成，《商事例外法》中的大公司应从2002年起强制采用合并会计制度。因此，分析是很有必要的，因为很多建议和例子都是从企业方面产生的。此外，2002年对《商法》进行了再次修订，并制定了关于外部公司审计师选举资格的规定。此外，公司法现代化的立法工作自2001年以来一直在推进，并成为本年度立法的前景。就这样，在这个研究主题上，我应该额外审视的问题陆续出现了。在本研究中，没有足够的时间对这一意义上的外国制度和法律的历史进行研究。相反，我可以尝试在修订后的商法中重新构建关于合并会计、审计和披露相关性的基本问题的理论，以便在它们发展的同时应对社会变化。因此，我注意到这对合并会计制度的影响。我得到了重新审视整个公司账目监管框架的机会。通过一个授予的研究基金，这是一个足够的材料来研究合并会计制度，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.