개정중국회사법상의 감사제도 - 중국법상 회사지배구조개선과 관련하여-

Abstract

The China Corporation Act was enacted in 1993. With rapid development of the Chinese economy, the China Corporation Act was greatly amended in 2005. Since January of 2006, the China Corporation Act has become effective. One of the important amendments of the China Corporation Act is related to the board of auditors. The new amendments concerning the board of auditors are as follows. At first, powers of the board of auditors are greatly strengthened. Second, the investigating power of the board of auditors is stipulated. Lastly, the meeting of the board of auditors is held regularly. The amended China Corporation Act will contribute to improvement of corporate governance structure through the reform of auditing system. Main contents of this article are as follows. First, a deep study of the legislative history of the China Corporation Act was made in this article. Second, legislative measures for obtaining effectiveness of internal supervision system of a corporation were thoroughly reviewed. Third,under the amended China Corporation Act,power and status of either an auditor or the board of auditors were deeply analyzed. From a point of view of comparative law, this study will be conducive to findingthe differences of the auditing system between Korea and China.