개정중국회사법상의 감사제도 - 중국법상 회사지배구조개선과 관련하여

• 영문명: A Study on the Auditing System under the China Corporation Act - concerning improvement of corporate governance structure -
• 발행기관: 한국재산법학회
• 저자명: 정용상(Chung Yong-Sang)
• 간행물 정보: 『재산법연구』財産法硏究 第24卷 第3號, 161~187쪽, 전체 27쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2008.02.28

영문 초록

  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.

목차

Ⅰ. 머리말
Ⅱ. 중국회사법의 개정연혁
Ⅲ. 회사지배구조의 개선 및 내부감독체제의 건전성 확보
Ⅳ. 중국개정회사법상의 감사제도
Ⅴ. 맺는 말
참고 문헌
〈Abstract〉

키워드

중국회사지배구조 감사회 근로자대표감사 감사회의의 정례화 이사ㆍ경리파면건의권 이사회출석권 재무감독권 업무집행 감사권 충실의무 조사권 improvement of corporate governance auditor board of auditors amended China Corporation Act investigating power of the board of auditors