{"created":"2024-10-03T00:39:23.431346+00:00","id":2001825,"links":{},"metadata":{"_buckets":{"deposit":"83382993-29e8-4365-9ab2-8c5fc822914e"},"_deposit":{"created_by":8,"id":"2001825","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2001825"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02001825","sets":["333:1727915603893"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-21","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"9-10","bibliographicPageEnd":"103","bibliographicPageStart":"71","bibliographicVolumeNumber":"130","bibliographic_titles":[{"bibliographic_title":"法学新報","bibliographic_titleLang":"ja"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　金融商品取引法上の内部統制報告制度は，財務報告に係る内部統制の充実を図るため，米国における企業改革法（SOX法）に基づく制度を参考として，2006年6月に成立した金融商品取引法により導入されたものである。同制度の適用後，2023年12月時点で，すでに15年余りの年月が経過している。しかし，内部統制報告制度を巡っては，運用面において多くの課題が指摘されており，制度が形骸化している側面が否めない。\n　このような中，2023年4月，金融庁の企業会計審議会において，内部統制基準等の見直しが行われた。\n　本稿では，まず最初に，内部統制報告制度の運用面での諸課題，経営者等の責任などについて整理している。そのうえで，内部統制報告制度の実効性を確保するため，法制面等における更なる対応の必要性について考察している。\n　具体的には，内部統制の評価面での強化の必要性，内部統制報告書等の開示内容の強化の必要性，エンフォースメントの強化の必要性などについて，提言している。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"法学新報編集委員会","subitem_publisher_language":"ja"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。","subitem_rights_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0009-6296","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"兼田,克幸","creatorNameLang":"ja"},{"creatorName":"カンダ,カツユキ"},{"creatorName":"KANDA,Katsuyuki"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"0009-6296_130_9-10_71-103.pdf","filesize":[{"value":"571.4 KB"}],"mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2001825/files/0009-6296_130_9-10_71-103.pdf"},"version_id":"920cd787-ad23-4602-952d-35751adbfded"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"内部統制報告書","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"内部統制監査","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"開示すべき重要な不備","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ダイレクト・レポーティング","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"課徴金制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"内部統制報告制度を巡る諸課題及び実効性確保のための対応策","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"内部統制報告制度を巡る諸課題及び実効性確保のための対応策","subitem_title_language":"ja"},{"subitem_title":"Issues and Countermeasures of Internal Control Report System to Ensure Effectiveness","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["1727915603893"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-10-03"},"publish_date":"2024-10-03","publish_status":"0","recid":"2001825","relation_version_is_last":true,"title":["内部統制報告制度を巡る諸課題及び実効性確保のための対応策"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2024-10-03T00:51:55.998681+00:00"}