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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Until now, all of countries as well as our country have been to persevere in their efforts to improve audit system of corporation. Specially, from that time on the monetary crisis in 1997, our country has made an effort to improve corporate governance structure. As a part of reform of corporate governance structure, our country introduced into the audit committee system which could substitute for the former Audit system. This audit committee system was introduced through the Commercial Law in 1999 revision and the Security & Exchange Law revision in 2000 to improve the corporate governance system.
It has been lot of problems while introduction because this system wasn't suitable for the corporate governance structure in our country. Therefore lots of scholars pointed out problems and took a prudent attitude or dissented from the introduction of this system. But despite lots of problems and dissenting opinion, this system was accepted by recommendation of international finance organization like IMF etc. Therefore audit committee system keeps going on areas of controversy in the province of corporation law.
At first, this research paper has written on history and changing process of the audit system in shortly, and then has pointed out the problem of audit committee system. For example, election and dismissal of the a member of an audit committee, qualifications, jurisdiction and responsibility, etc. At the conclusion of this paper, I offered some remedy way of this system to resolve which has been indicated with issues by scholars and arranged the contents of this paper in order.
It has been lot of problems while introduction because this system wasn't suitable for the corporate governance structure in our country. Therefore lots of scholars pointed out problems and took a prudent attitude or dissented from the introduction of this system. But despite lots of problems and dissenting opinion, this system was accepted by recommendation of international finance organization like IMF etc. Therefore audit committee system keeps going on areas of controversy in the province of corporation law.
At first, this research paper has written on history and changing process of the audit system in shortly, and then has pointed out the problem of audit committee system. For example, election and dismissal of the a member of an audit committee, qualifications, jurisdiction and responsibility, etc. At the conclusion of this paper, I offered some remedy way of this system to resolve which has been indicated with issues by scholars and arranged the contents of this paper in order.
목차
Ⅰ. 序說
Ⅱ. 株式會社의 監査制度
Ⅲ. 現行 監査委員會制度의 問題點 및 改善方案
Ⅳ. 結論
參考文獻
〈Abstract〉
참고문헌 (55)
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UCI(KEPA) : I410-ECN-0101-2009-366-017321184