금융기관의 경영정보 공시제도

• 영문명: Public Disclosure in korea’s Financial System
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: 심영(Young Shim)
• 간행물 정보: 『비교사법』比較私法 제13권 제2호, 419~462쪽, 전체 44쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2006.06.01

영문 초록

  Public disclosure in the financial system focuses the role of information in effective market discipline and effective financial supervision. International organizations, especially the Basel Committee on Banking Supervision and the Fisher Ⅱ working group which was sponsored by Basel Committee on Banking Supervision, the Committee on the Global Financial System of the G-10 central banks, the International Association of Insurance Supervisors, the International Organisation of Securities Commissions, recommended financial institutions provide timely information which facilitates market participants’ assessment of them in the public disclosure.
  Korea reformed its public disclosure system of the financial institutions in 1999. Financial institutions have to disclose information on organization structure and manpower, finance, profit and loss, supply and use of funds, management indicators regarding soundness, profitability, productivity, and information which influences bank management such as management policy and risk management.
  Current Korean public disclosure system meets standards of timeliness and comparability. Korea, however, needs to improve the area of reliability and materiality of the information which is disclosed. Korea’s financial institutions need to provide more qualitative information. Korea also needs to implement more rigid enforcement measures and liabilities of fraudulent disclosure.

목차

Ⅰ. 서론
Ⅱ. 경영정보 공시제도의 필요성
Ⅲ. 국제감독기구의 공시관련 주요 권고내용
Ⅳ. 우리나라 금융기관 경영정보 공시제도
Ⅴ. 우리나라 금융기관 경영정보 공시제도에 대한 평가
[참고문헌]
【ABSTRACT】

키워드

금융기관 경영정보 공시제도 시장규율 건전성 규제 경영공시 financial institution management information public disclosure market discipline prudential regulation risk