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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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The internal control system in Korea is potentially lacking not only in unity and consistency but also in conformity among systems, which were caused by respective and gradual adoption of foreign legislative cases into the Commercial Law and various business laws such as the Capital Markets Act. In consideration of it, this study reviews the proper direction of legislation on the internal control system in light of the foreign legislative cases.
The main features of an internal control system in Korea are as follows: 1) The implementation of an internal control system is mandatory under the law; 2)The internal control system applicable to all areas of corporate businesses is regulated under financial laws as special laws, not under the Commercial Law as general law; and 3)incentive program that can lead to the company’ active implementation of the internal control system is limited.
This feature negatively affects the implementation of the internal control system tailored to the characteristics of the company, and it is difficult to bring out the company’s voluntary efforts as to the implementation of the internal control system. To solve this problem: 1)incentive program shall be adopted while the implementation of the internal control system is mandated by law; and 2)as to regulations on the internal control system, the Commercial Law shall provide more general provisions while business laws (financial laws) shall stipulate more specific ones. Furthermore, proper measures shall be taken into account in order to avoid potential conflicts of interests among different systems.
The main features of an internal control system in Korea are as follows: 1) The implementation of an internal control system is mandatory under the law; 2)The internal control system applicable to all areas of corporate businesses is regulated under financial laws as special laws, not under the Commercial Law as general law; and 3)incentive program that can lead to the company’ active implementation of the internal control system is limited.
This feature negatively affects the implementation of the internal control system tailored to the characteristics of the company, and it is difficult to bring out the company’s voluntary efforts as to the implementation of the internal control system. To solve this problem: 1)incentive program shall be adopted while the implementation of the internal control system is mandated by law; and 2)as to regulations on the internal control system, the Commercial Law shall provide more general provisions while business laws (financial laws) shall stipulate more specific ones. Furthermore, proper measures shall be taken into account in order to avoid potential conflicts of interests among different systems.
목차
Ⅰ. 서설
Ⅱ. 외국의 입법례
Ⅲ. 우리나라의 내부통제제도
Ⅳ. 효율적인 내부통제제도의 구축을 위한 입법방향
Ⅴ. 내부통제제도의 효율적인 작동을 위한 과제 -결론에 대신하여
參考文獻
Abstract
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대법원 2008. 9. 11. 선고 2006다68636 판결
[1] 대표이사는 이사회의 구성원으로서 다른 대표이사를 비롯한 업무담당이사의 전반적인 업무집행을 감시할 권한과 책임이 있으므로, 다른 대표이사나 업무담당이사의 업무집행이 위법하다고 의심할 만한 사유가 있음에도 악의 또는 중대한 과실로 인하여 감시의무를 위반하여 이를 방치한 때에는 그로 말미암아 제3자가 입은 손해에 대하여 배상책임을 면할 수
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UCI(KEPA) : I410-ECN-0101-2013-366-001237954