[ $BF|K\7PCDO"(J ] [ $B0U8+=q(J ]

$B#O#E#C#D%3!<%]%l!<%H!&%,%P%J%s%986B'2~D{0F(J(2004$BG/(J1$B7n(J)
$B$KBP$9$kF|K\7PCDO"$N%3%a%s%H(J

$B#2#0#0#4G/#27n#5F|(J
$B!J $B7P:QK!5,0Q0w2q(J
$B%3!<%]%l!<%H!&%,%P%J%s%9It2q(J

$B!V#O#E#C#D%3!<%]%l!<%H!&%,%P%J%s%986B'2~D{0F(J(2004$BG/(J1$B7n(J)
$B$KBP$9$kF|K\7PCDO"$N%3%a%s%H!W$K$D$$$F(J

$B#O#E#C#D(J(Organisation for Economic Co-operation and Development:$B7P:Q6(NO3+H/5!9=(J)$B$G$O!"(J1999$BG/$K!V%3!<%]%l!<%H!&%,%P%J%s%986B'!W$r:vDj$7$?$,!":r:#$NJF9q$K$*$1$k%(%s%m%s;v7oEy$r7@5!$K86B'8+D>$7$X$N5!1?$,9b$^$j!"(J2002$BG/$N#O#E#C#D3UN=M};v2q$K$*$$$F2~D{:n6H$,9T$&$3$H$,7hDj$5$l!"K\G/(J2$B7n$N:G=*2q9g$G$N2~D{0F?35D$r7P$F!"(J5$B7n$N3UN=M};v2q$K$*$$$F7hDj$5$l$kM=Dj$G$"$k!#(J

$BF|K\7PCDO"$G$O!"(JOECD$B;pLd0Q0w2q(J($B0Q0wD9!'NkLZK.M:>&A%;00fJ!&K!L3>J!&6bM;D#$H$N:)CL2q$r3+:E$9$k$J$I$7$F$-$?$,!":#HL!"7P:QK!5,0Q0w2q%3!<%]%l!<%H!&%,%P%J%s%9It2q(J($BIt2qD9!'N)@PCiM:%*%`%m%s@lL3

$B#O#E#C#D$K$h$k%3%a%s%HJg=8!'(J
Review of the OECD Principles of Corporate Governance - Invitation to Comment
http://www.oecd.org/document/26/0,2340,en_2649_34487_23898906_1_1_1_37439,00.html


$B#O#E#C#D%3!<%]%l!<%H!&%,%P%J%s%986B'2~D{0F(J(2004$BG/(J1$B7n(J)
$B$KBP$9$kF|K\7PCDO"$N%3%a%s%H(J

($B@5J8$O(J$B1QJ8(J)

$BF|K\7PCDO"$O(J1541$B$N

$B%3!<%]%l!<%H!&%,%P%J%s%9$r$a$0$kF|K\$K$*$1$klI>2A$rF@$k$3$H$,K>$^$7$$$H9M$($F$$$k!#(J

$B#O#E#C#D$O!":#2s$N86B'5Z$SCm\:Y$K=q$3$&$H$9$k7k2L!"%3!<%]%l!<%H!&%,%P%J%s%9$K4X$9$k$9$k!##O#E#C#D$O

$B=x!!J8(J

$B%3!<%]%l!<%H!&%,%P%J%s%9$H!V7P:Q$N8zN(@-!"7P:[email protected]!"L14VCyC_$NJ]A4$NMWAG!W!V4k6H$N6%AhNO!W$H4X78$,$"$k$H$$$&r7o$,IU$$$F$*$j!"@bF@NO$N$"$kZJ,@O$,$"$k$o$1$G$O$J$$!#$3$&$7$?/$J$/$J$$!#$3$N$h$&$J>u67$K$b$+$+$o$i$:!"Bh(J2$B%Q%i%0%i%U$K$"$k!V%3!<%]%l!<%H!&%,%P%J%s%9$,7P:Q8zN(@-!"7P:[email protected]!"L14VCyC_$NJ]A4$N=EMW$JMWAG!W!"Bh(J9$B%Q%i%0%i%U$K$"$k!V4k6H$O!"JQ2=$9$k@$3&$NCf$G6%AhNO$r;}B3$5$;$k$?$a$K!"%3!<%]%l!<%H!&%,%P%J%s%9$N479T$r3W?7$7!"E,1~$7$J$1$l$P$J$i$J$$!#$=$l$K$h$C$F4k6H$O?7$7$$MW5a$K1~$(!"?7$7$$5!2q$r

$BK\86B'$O!"3tGE@$rEv$F!"$=$l0J30$N2q7W$J8@5Z$rHr$1$k$3$H$K$h$C$F!"3F9q4V$NK!@)$dIwEZ$N0c$$$rD6$($FM}2r$7$d$9$$$b$N$H$J$C$F$-$?!#2q6H0w!"2q7W;N!"%"%J%j%9%H$J$IMM!9$J4X78]$r9-$2$9$.$k7k2L!"M}2r$7$K$/$$$b$N$H$J$i$J$$$h$&MWK>$9$k!#(J

I$B!%3t

B.$B$K$*$$$F!"!V;q;:$N>yEO!W$r!VDLNcE*$G$J$$yEO!W$O0lIt$K2a$.$J$$!#!V3t

C.3$B$NCmpJs$,$"$l$P$h$$$N$G$"$j!"$=$N3+<($NHO0O$K$D$$$F$O!"9q!&4k6H$K$h$C$F0c$$$&$k!#$3$N$h$&$J5-=R$O:o=|$9$Y$-$G$"$k!#(J

C.3$B$NCm7f[$7!"6H@S$N8~>e$K$D$J$2$kJ82=$,$"$k$3$H$OM}2r$7$F$$$k!#$7$+$7F|K\$G$OLr0w$N?&L3$O$3$l$^$G$ND94|479T$K$*$1$k4k6HFb>:?J$N0lIt$H$7$FAH$_9~$^$l!"$=$NJs=7$b2$JF=t9q$N$h$&$K9b$$$b$N$G$O$J$$!#$3$N$?$a3tpJs$G$"$k$H$N%3%s%;%s%5%9$O$J$$!#0lJ}$N4QE@$+$i$N$_$N5-=R$OITE,@Z$G$"$j!":o=|$9$Y$-$G$"$k!#(J

F.$B$N!V$3$N$h$&$J(J($B5!4X(J)$BEj;q2H$O5D7h8"9T;H7k2L$r$bG/EY%Y!<%9$G;T>l$K3+<($7$J$1$l$P$J$i$J$$!W$H$NI=8=$O:o=|$9$Y$-$G$"$k!# $B$=$b$=$b:#2s$N86B'$N2~D{0F$O!"(J2002$BG/$+$i(J2003$BG/$Ke2s$k%a%j%C%H$,$"$k$+$K$D$$$F!"$^$@8!>Z$,$J$5$l$F$$$J$$>u67$K$"$k!#K\86B'$,!"L$$@8zMQ$,8!>Z$5$l$F$$$J$$;v9`$r@9$j9~$`$3$H$OE,Ev$G$O$J$$!#(J

F.1.$B$NCml86M}$KH?$9$k9T0Y$G$"$j!"2a>j$J@/I\2pF~$G$"$k!#$^$?!"$=$b$=$b3t

II$B!%%3!<%]%l!<%H!&%,%P%J%s%9$K$*$1$k3t

A.2.$B$NCm/?t3tY$d=8CDAJ>Y$,5s$2$i$l$k!W$H$"$k$,!"3tY$O!">/?t3t $B$^$?!"F|K\$G$O!"(J $BJF9q$GMtMQ$,LdBj$H$J$C$F$$$k=8CDAJ>Y$G$O$J$/!"JF9q$NH?>J$r4p$K$7$F!"6&F1$NMx1W$rM-$9$kB??t$NY$r?k9T$9$kY$H$$$&MQ8l$KBe$($F6&F1$NMx1W$rM-$9$kY$r9T$&$H$$$&I=8=$r;HMQ$9$Y$-$G$"$k!#(J
$B2C$($F!"(JOECD$B!V%"%8%"!&%3!<%]%l!<%H!&%,%P%J%s%9Gr=q!W$O!V3tY$,!"2aEY$NAJ>Y$dK!N'>e2ACM$N$J$$AJ>Y$r>7$/2DG=@-$,HcH=$5$l$F$$$k!W$H;XE&$7$F$$$k!#$=$7$F!"!V$=$l$>$l$NK!@)EY$K$*$$$F!"Ej;q2H$,8"Mx$N?/32$KBP$9$kJ]>Z$r5a$a$k$3$H$rG'$a$k$3$H$H!"2aEY$NAJ>Y$rHr$1$k$3$H$H$N4V$N%P%i%s%9$r$H$k$h$&$KEX$a$J$1$l$P$J$i$J$$!W$H$7$F$$$k!#$3$&$7$?5DO@$rF'$^$(!"CmY$dK!N'>e2ACM$N$J$$AJ>Y$rDs5/$7$J$$$h$&$K$9$Y$-$G$"$k!W;]$r2CI.$9$Y$-$G$"$k!#(J

III$B!%%3!<%]%l!<%H!&%,%P%J%s%9$K$*$1$k%9%F!<%/%[%k%@!<$NLr3d(J

C.$B$K$*$$$F!"8=:_$N86B'$,%9%F!<%/%[%k%@!<%:$KG'$a$F$$$k6H@S3HBg$N;EAH$_$X$N;22C$r!":#2s$N0F$G$O=>6H0w$K69$a$h$&$H$7$F$$$k$,!"$3$l$K$OH?BP$G$"$k!#3N$+$K!"7rA4$J:bL3>uBV$K$"$k4k6H$N7P1D$K:D8"$N>r9`$HHf3S$7$F!"$3$N>r9`$K$D$$$F=>6H0w$K8BDj$9$k$J$i$P!"=>6H0w$rM%@hE*$K$3$&$7$?;EAH$_$K;22h$5$;$k$b$N$H$b2r$5$l$+$M$J$$!#(J
$BFC$K(JC.$B$NCm6H0wBeI=;22C@)EY$d=EMW$J7hDj$N:]$KO+F/ $BF|K\$K$*$$$F$O(J2002$BG/!"%9%H%C%/!&%*%W%7%g%s$NIUM?BP>]$r<+&K!$N5,Dj$r2~$a!";R2q6H0w!"2C$($F2q

E$B!%$NFbMF$K$O;?@.$G$"$k$,!"!VNQM}!W$N35G0$K$D$$$F$O!"9q!"CO0h$K$h$C$F0[$J$j!"@$3&E*$K==J,$K6&M-$5$l$F$$$J$$$H$N7|G0$r;}$D$N$G:o=|$9$Y$-$G$"$k!#(J

F.$B$K$D$$$F!"GK;:K!4XO";v9`$O%3!<%]%l!<%H!&%,%P%J%s%9$NCf3K$G$O$J$/!"!V:D8"]$H$9$k2]Bj$r9-$2$9$.$k$3$H$K$J$j!"$+$($C$FK\86B'$N>GE@$r$\$+$9$b$N$G$"$k!#=xJ8$K$"$k=jM-$H7P1D$NJ,N%$+$i@8$8$k%,%P%J%s%9$NLdBj$K>GE@$rEv$F$k$H$NJ}?K$H$bH?$9$k$?$a!":o=|$9$Y$-$G$"$k!#(J

IV$B!%>pJs3+<($HF)L@@-(J

A.4.$B$K$*$$$F!"

A.4$B$NCm7f[$7!"6H@S$N8~>e$K$D$J$2$kJ82=$,$"$k$3$H$OM}2r$7$F$$$k!#$7$+$7F|K\$G$O!"Lr0w$N?&L3$O$3$l$^$G$ND94|479T$K$*$1$k4k6HFb>:?J$N0lIt$H$7$FAH$_9~$^$l!"$=$NJs=7$b2$JF=t9q$N$h$&$K9b$$$b$N$G$O$J$$!#$3$N$?$a3tpJs$G$"$k$H$NG'<1$K$O;j$C$F$$$J$$!#0lJ}$N4QE@$+$i$N$_$N5-=R$OITE,@Z$G$"$j!":o=|$9$Y$-$G$"$k!#(J
$BLr0wJs=7$N8DJL3+<($r!V%0%C%I!&%W%i%/%F%#%9$H$7$F$_$J$5$l$k$h$&$K$J$C$F$-$F$$$k!W$H$7$FM6F3$9$k$+$N$h$&$J5-=R$,$"$k$,!">/$J$/$H$bF|K\$G$O!"3+<($K$h$C$FF@$i$l$k8z2L$H?/32$5$l$k%W%i%$%P%7!<$rJ]8n$9$k$3$H$NMx1W$H$ND4@0$K$D$$$F5DO@$,J,$+$l$F$*$j!"$3$N$h$&$JM6F3E*$J5-=R$O:o=|$9$Y$-$G$"$k!#(J

B.$B$K$D$$$F!"6bM;$N%0%m!<%P%k2=$rB%?J$7!"4k6H$N;q6bD4C#$rMF0W$K$9$k$H$H$b$K!"0[$J$k3+<(%k!<%k4V$G$N4k6H$ND4@0:n6HIiC4$r7Z8:$9$k$H$$$& $B$7$+$7!"8=:_$O(JOECD$B=t9qA4BN$G6&M-$G$-$k!V9q:]E*$KG'CN$5$l$?!W4p=`$OB8:_$7$J$$!#!V9q:]E*$KG'CN$5$l$?!W4p=`$K$D$$$F4X783F9q$N9g0U$,7A@.$5$l!"

F.$B$NFbMF$K$O;?@.$G$"$k!#$7$+$7%"%J%j%9%H!"%V%m!<%+!$K$D$$$F5a$a$i$l$k$Y$-;v9`$O$h$j9-HF$J$b$N$G$"$k!#$3$N>r9`$K=q$+$l$F$$$kFbMF$@$1$rK\86B'$NCf$K@9$j9~$`$3$H$O!"$+$($C$F$3$l$i5!4X$N@UG$$NHO0O$r8BDj$7!"$^$?K\86B'$N>GE@$r$\$+$9$b$N$G$"$j!":o=|$9$Y$-$G$"$k!#(J

V$B!%

C.$B$K$*$$$F$O!"

E.$B$K$*$$$F$O!";YG[3t

E.$B$NCml9g$K$O!"Ev$F$O$^$i$J$$$N$G!":o=|$9$Y$-$G$"$k!#(J

E.$B#1(J.$B$K$*$$$F!"!V==J,$J?t$Nl9g$b9M$($i$l$k!#FC$K!Vl9g$b$"$k!#(J

E.$B#1(J.$B$NCml;22CZ$rDs6!$9$k$3$H$,$G$-$k!W$H$"$k$,!"4k6H1?1D$rCN$i$J$$FHN)Z$rF@$k$I$3$m$+IT0B$r46$8$k2DG=@-$b$"$k!#$N>l9g$h$j$b9b$$4k6H2ACM$r/$J$/$J$$!#$3$N5-=R$O:o=|$9$Y$-$G$"$k!#(J

E.3.$B$NCm

$B0J>e(J

$BF|K\8l$N%H%C%W%Z!<%8$X(J