회사경영의 투명성 향상및 건전성 확보를 위한 법제도의 검토

Abstract

We have made every possible effort to the problem improvement on the Corporate Governance in order to overcome IMF foreign exchange crisis situation. Nevertheless, many unsolved problems occurred continually. In the recent day, there are the cases like the Everland's irregular donation event and the Doosans's slush fund event. So, in the chapter 2 of this article, I will examine thoroughly the contents which improve the our present corporate law and related laws. In the chapter 3, investigate the contents of the Corporate Governance on which the nations like America, Germany, Japan, etc, enacted and amended of the related acts after 2002 and in the chapter 4, I will point out a lot of problems about the present law system and indicate the improvement methods of the related law in our country. Concretely, as mentioned in this article, the first, I think that we will strive for complementary measures on the Independence of Audit or the Audit committee like Service outside the Scope of practice of auditors(sec. 201), Preapproval requirements(sec. 202), audit partner rotation(sec. 203), auditor reports to audit committees(sec. 204) etc. of the Sarbanes-Oxley Act(SOA). The second, I think that we must enhance the financial disclosures for the corporate transparency. Namely, each financial report that contains financial statement accepted accounting principles under the title Ⅳ of the above SOA(sec. 401) and the commission required the adoption of the code of ethics for senior financial officers(sec. 406) etc.