Since 2001, Japan has revised the postulations regarding obligations a nd rights for directors and auditors in the commercial law code. From the revisi on regarding the functions of auditors, we can foresee the future corporation go vernance of Japan. Especially, the introduction and integration of the Americani zed governance style with Japan's governance can give some insights of perfectin g the governance institution of China.
周 玮. 试评日本商法修改与公司治理机制[J]. 北京航空航天大学学报（社会科学版）, 2006, 19(1): 49-53.
ZHOU Wei. Amendment of Commercial Law and Corporation Governances of Japan. JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A, 2006, 19(1): 49-53.