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株式會社의 監事制度에 관한 硏究

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자료유형	학위논문
개인저자	박용길 이강용
서명/저자사항	株式會社의 監事制度에 관한 硏究/朴用吉.
발행사항	대전: 忠南大學校大學院, 2002.
형태사항	v,227 p.; 26 cm.
딸림자료
대등서명	(A) study on the audit system in the stock company

학위논문주기	학위논문(박사) --忠南大學校大學院:法學科商法專攻,2002. 8
일반주기	지도교수: 李康龍
서지주기	참고문헌: p.217-224
언어	한국어

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분관대출 서가에 책이 없을 때... 도서 Pick-Up서비스 찾아가는대출서비스 인쇄

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No.	등록번호	청구기호	소장처	도서상태	반납예정일	예약	서비스
1	DM141921	법학T 1TF1 002-1	법학도서관/5층 학위논문/	대출불가(별치)
2	DM141922	법학T 1TF1 002-1 c.2	법학도서관/5층 학위논문/	대출불가(별치)

초록

초록

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[영문]

A stock company is a business organization which plays an important role in the national economy. The transparency of corporate governance is an urgent problem. The auditing system is expected to serve the purpose of creating transparency. As the number of interested parties such as stockholders and creditors increases, the stock companies are considered as not just a private-economic subject but as an economic subject which has public character. Therefore, in modern times, the stock companies' social responsibility has come to be emphasized.
However, the audit system under current Korean commercial law is alleged to have many problems and there is doubt about its effectiveness. The factors indicated as the main reasons for this problem are the formal general stockholder's meeting, controlling stockholder's power, insufficiency of an effective connection between an internal auditor and an external accountant and defective regulations under commercial law etc.. To make the audit system function effectively and therefore keep stock companies sound, the independence and professionalism of an auditor or audit committee, should be guaranteed in the first place. In reality, auditors have been controlled by the stockholders and a board of directors. Under the corporate governance that ownership and management were not separate, and large stockholders and the group head had actual dominion, a board of directors and auditor were only to be dominated by the group head as well as a large stockholder. This is the reason the audit committee was introduced through the amendment of the Commercial Code in December, 1999. However, this new law but it also has many problems.
This thesis is organized into the following three main chapters.
In Chapter 2, the audit systems of stock companies in Germany, France, Japan, England and United States of America(which have affected Korean Commercial Law) are examined.
In Chapter 3, the legal status of auditors, audit committees and external accountants under the Korean Commercial Code and related regulations is analyzed.
In Chapter 4, the relationship between coperate governance and the audit system is discussed.
This dissertation suggested a direction for reformation; first, it lays emphasis on the continuation of the existing auditing system and the strengthening of auditing capacity. Second, it lays emphasis on the establishment of audit committees. Although wide research and continuous discussion about the audit system of Korea has been done, this dissertation needed to serve as a good reference for the development of an effective audit system of Korean stock companies.

[한글]

<目  次>

제1장  序論    1
  제1절 硏究의 必要性    1
  제2절 硏究의 範圍와 方法    3

제2장 株式會社監事制度의 立法例    5
  제1절 監事制度의 沿革    5
  제2절 우리 나라 監事制度의 變遷    8
     Ⅰ. 1962년 制定商法前의 監事制度     8
     Ⅱ. 1962년 制定商法上의 監事制度    8
     Ⅲ...