Earticle

초록

영어

This paper is intended to propose the task and future directions for Electronic Filing and the DART(Data Gathering, Analysis and Retrieval) System in Korea. Further, This paper describes practical problems with the state and art of electronic filing system and compares the DART system of Korea with EDGAR system of U.S and EDINET system of Japan. The contents of this paper are as follows : (1) Introduction (2) Definition and effects electronic filing system (3) Trends and status of electronic filing system (4) Framework and contents of DART system (5) Tasks of DART system (6) Prospects of electronic filing system (7) Conclusion Systematic study for electronic filing system is insufficient, so it is important to suggest the future directions for the system in Korea. Among these countries, electronic filing system of Korea(DART System) are at the planning stage and are processing. This paper attempts to suggest the three tasks of electronic filing system on the technical, legal and system operational viewpoint. The paper result shows that prospects and directions of the system are as follows: 1) active involvement and opinion suggestion of filer 2) look-forward attitudes and maturity of information minds of investors and firms.

목차

I. 머리말
 II. 전자공시시스템의 의의와 효과
  1. 전자공시제도의 배경
  2. 전자공시제도의 의의
  3. 전자공시제도의 효과
 III. 전자공시제도의 추진 현황
  1. 주요국의 전자공시제도 도입 현황
  2. 우리 나라의 전자공시제도 추진 현황
 IV. 전자공시제도의 틀과 내용
  1. 전자공시제도의 기본구조
  2. 전자공시 대상회사와 공시서류
  3. 공시문서의 전산제훌
  4. 공시문서의 이용 및 재무분석 지원
  5. 전자문서의 표준화
 V. 전자공시시스템의 과제
  1. 기술면의 과제
  2. 법제면의 과제
  3. 시스템 운용면의 과제
 VI. 전자공시시스템의 전망
  1. 데이터베이스 공시시스템
  2. 데이터베이스 공시와 공시규제
 VII. 맺음말
 참고문헌
 Abstract

저자

• 육근효 [ Keun Hyo Yook | 부산외국어대학교 상경대학 교수 ]

참고문헌