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Comparison with three types of supervisory organ in the Japanese model company system

Research Project

Project/Area Number 15K03209
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Civil law
Research InstitutionKyushu University

Principal Investigator

NISHIYAMA YOSHIKI  九州大学, 法学研究院, 特任研究員 (70109635)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords監査役 / 監査等委員会 / 監査委員会 / 公認会計士監査 / 業務監査 / 代替的経営機関 / 監査役会 / 企業統治 / コーポレート・ガバナンス / 企業システム
Outline of Final Research Achievements

The purpose of this study was to clear the characters and differences of three types of supervisory organ,Kansayaku(kai), Kansa-iinkai and kansatou-iinkae in company limited by shares in Japan. A conclusion was showed that they stood on the pivotal position of corporate management mechanism in Japan, and elucidated that they work as the supervisory organ of high-end correction for activation of the board of directors. In addition, I was able to show the importance of their viewpoint as the alternative management organ.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (9 results)

All 2018 2017 2015 Other

All Journal Article (7 results) Presentation (1 results) Remarks (1 results)

  • [Journal Article] 監査役とは何か-監査役監査の誤解を解く-2018

    • Author(s)
      西山芳喜
    • Journal Title

      學士會会報(一般社団法人学士会)

      Volume: 928 Pages: 34-38

    • NAID

      40021439274

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 講演記録/経営監査とは何か-私見(代替的経営機関説)の立場から-2017

    • Author(s)
      岩本泰志編、西山芳喜監修
    • Journal Title

      會報(一般社団法人監査懇話会)

      Volume: 591 Pages: 1-3

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 監査役の役割とは何か-日本型企業システムの要として-2017

    • Author(s)
      西山芳喜監修、関根紳仁著
    • Journal Title

      一般社団法人監査懇話会会報

      Volume: 581 Pages: 1-3

    • Related Report
      2016 Research-status Report
  • [Journal Article] 監査役会制度の卓越性-大企業における経営の監視と是正の機関として-2015

    • Author(s)
      西山芳喜
    • Journal Title

      月刊監査役

      Volume: 644号 Pages: 18-33

    • NAID

      40020571890

    • Related Report
      2015 Research-status Report
  • [Journal Article] 九州法学会/〔シンポジウム報告〕コーポレート・ガバナンスの今日的課題2015

    • Author(s)
      西山芳喜
    • Journal Title

      九州法学会会報

      Volume: 2015年版 Pages: 78-83

    • Related Report
      2015 Research-status Report
  • [Journal Article] 〈書評〉弥永真生著『会計監査人論』2015

    • Author(s)
      西山芳喜
    • Journal Title

      会計・監査ジャーナル

      Volume: 27巻10号 Pages: 94-95

    • Related Report
      2015 Research-status Report
  • [Journal Article] 〈書評〉野口 浩著『リース取引と課税』2015

    • Author(s)
      西山芳喜
    • Journal Title

      會計

      Volume: 187巻4号 Pages: 463-466

    • Related Report
      2015 Research-status Report
  • [Presentation] 会社形態の選択とコーポレート・ガバナンス2015

    • Author(s)
      西山芳喜
    • Organizer
      九州法学会
    • Place of Presentation
      長崎大学
    • Year and Date
      2015-06-28
    • Related Report
      2015 Research-status Report
  • [Remarks] 講演記録/「経営監査」とは何か-私見(代替的経営機関説)の立場から-

    • URL

      https://kansakonwakai.com/wp/wp-content/uploads/kansa-seminar-20171016-1resume-ippan.pdf

    • Related Report
      2017 Annual Research Report

URL: 

Published: 2015-04-16   Modified: 2019-03-29  

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