미국 회사지배구조의 최근의 경향- 사베인즈-옥슬리법을 중심으로 -

Abstract

A Study on the Recent Corporate Governance in U.S. After 1998 IMF foreign exchange crisis situation, We are interested in the Corporate Governance in the same manner with other advanced countries and we have a hard struggle to overcome many obstacles related the Corporate Governance. However several problems have been pointed out concerning the Corporate Governance in spite of our many efforts. In the recent, it was occurred the cases as like the Everland's irregular donation event and the Doosans's slush fund event. So that, we are trying to consider like these points, We will improve the present corporate law and related law about the corporate governance. On the other hand, in the case of the U. S., those people believed that the system of the themselves be complete and the occurrence of the enron's case gives a big different shock in them. After the case occurred, those started the reappraisal against the problem of the corporate Governance. As the result, The U.S. Congress enacted the Sarbanes-Oxley Act in July 2002. The purpose of the above Act is to restore public trust in securities, improve corporate governance, promote ethical business practices, and increase the transparency and completeness of financial statements. Most observers agree that Sarbanes-Oxley act is the single most important piece of legislation affecting corporate governance, financial disclosure, and the practice of public accounting since the U.S. securities laws of the early 1930s. Each nation is very affirmative about the act and is under examination on the acceptance in his country. Therefore, we are also necessary to investigate the Sarbanes - Oxley Act of U. S. and accept the suitable provisions in the law environment of the country.