중국 기업정보공시제도에 관한 비교법적 검토 -2014년 「기업정보공시잠행조례」의 시행과 그 시사점을 중심으로-

Abstract

「Company Information Disclosure Subtlety Bylaw」 of China enforced from 1 October 2014 is interpreted as the intent to strengthen the supervision and management of the Chinese government through the company's self-management promotion and the company's information disclosure and credit regulation. This is considered to be due concern that the effectiveness of the company's supervisory function is degraded, because the regulations on establishment of company such as system to register the minimum capital or a paid-up capital in fact were abolished. This Bylaw stipulates that companies must immediately disclose company information within 20 days on the basis of worked days from the creation date of information, verification of whether the information is accurate or not and the information is true or not depends on the arbitrary progress of government, anyone can be questioned for truthfulness and accuracy of information and the administrative management departments for industry and commerce for questions raised shall provide the results of processing to the applicant within 20 days from the date of receipt. In addition, This Bylaw stipulates if a company are violated information disclosure obligations or published false information, the company are punished according to the laws and placed on a blacklist called abnormal company list and the company blacklisted are deprived the participation qualification of business subject to procurement and support of government and representative or officer of the company is constrained business activities in the three years. China's business environment has been operating that freedom of movement is guaranteed and by way of asked how strictly the responsibility and this approach will be expected to continue in the future. Therefore, companies in Korea should be carefully managed on corporate information to restrain deterioration of corporate credit rating and disruptions in business as well as understood exactly regulations related to information disclosure obligations.