감사위원회제도의 입법동향

Abstract

The Recent Trends On the Legal System of the Audit CommitteeKim, Sung-MunRecently, there are many kinds of discussion trying to reviewing on the corporate governance system around the world. So, It is recognized that the central problems are associated with the present circumstances of the changing the corporate governance system which focuses on the enhancing the system of management supervision. In the light of U.S.A, the corporate governance system which had a central point on the interests of the stockholders in the circumstances of separating the interest of management with stockholders has been changed since 1990's. Similarly, since the time, the countries like Germany which had the system of corporate governance focused on the protection of whole company concerns has been changed to enhance the system of management..The reason why the recent trends which focus on the corporate governance spread was that the changing of economic circumstances in the world. So, leading to investment from the outside countries, it would be needed to have protection system from the sporadic management in the company.Therefore, the core of the discussion of corporate governance would be enhancing the system of controlling management and ensuring the fairness or clearness of the executives in the company.This study reviewed on the audit committee system in U.S.A which was adopted by 1999 Korea Commercial Code and the recent Japanese audit committee system which had similar features to enhance recent Korea audit committee system.