尼得科（Nidec）永守重信辭去代表董事職務，目前正因不當會計問題接受調查。

) resigned as Representative Director (代表董事). * Event 2 (New Role): Nagamori transitions to non-executive Honorary Chairman (非常任名譽會長). * Event 3 (Context/Risk): Nidec is currently under investigation by a third-party committee regarding potential improper accounting practices involving senior management/subsidiaries (不當會計處理). * Investor Impact: Founder's departure amidst an accounting scandal signals high governance risk and uncertainty. 3. **Determine Investor Focus (Prioritization):** * The simultaneous resignation of the iconic founder *and* the ongoing accounting investigation is the critical linkage. This suggests governance instability and potential financial restatements. 4. **Drafting the Summary (Iterative Process - Traditional Chinese):** * *Draft 1 (Focus on events):* 尼得科創辦人永守重信辭去代表董事職務，轉任名譽會長。此舉正值公司因涉嫌不當會計處理而接受第三方委員會調查之際。投資者需關注創辦人離職對公司治理及未來營運策略的影響，以及會計調查結果可能帶來的財務衝擊。 (66 characters - good length) * *Refining for Professional Tone and Clarity:* 強調風險和關鍵信息。 * *Final Polish:* 尼得科（Nidec）創辦人永守重信辭去代表董事，轉任非常任名譽會長。此人事變動正值公司因總部及子公司涉嫌不當會計處理，正接受外部專家委員會調查。投資者應密切關注，創辦人離職對公司治理及營運策略的潛在影響，以及會計調查結果可能帶來的財務不確定性。 (87 characters) 5. **Final Check:** 50-100 words? Yes (87 characters). Traditional Chinese? Yes. Highlights investor relevance? Yes (governance risk, accounting uncertainty).尼得科（Nidec）創辦人永守重信辭去代表董事職務，轉任非常任名譽會長。此人事變動正值公司因總部及子公司涉嫌不當會計處理，正接受外部專家委員會調查。投資者應密切關注，創辦人離職對公司治理及營運策略的潛在影響，以及會計調查結果可能帶來的財務不確定性。