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초록

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In 1999, the Korean Commercial Code adopted the audit committee system. From that time on the monetary crisis in 1997, our country has made an effort to improve corporate governance structure. As a part of reform of corporate governance structure, our country introduced into the audit committee system which could substitute for the former Audit system.
This audit committee system was introduced through the Commercial Law in 1999 revision and the Security & Exchange Act revision in 2000 to improve the corporate governance system. This system was introduced by modeling of U.S Audit Committee system.
However, it has been lot of problems from the time of introduction specially because the Commercial Law and the Security & Exchange Act have each system especially provisions on the election and removal of the audit committee members.
This provisional disharmony leads the publicly-held corporations to confusion set up the audit committee system.
In order to improve the present audit committee system, this paper primarily suggests to be abolished so-called 3% restrict-provision limits the voting rights of the control shareholder when she votes for election/removal of the audit committee members.

목차

I. 머리말
 II. 감사위원회의 설치규정과 현황
 III. 감사위원회 위원의 선임규정의 문제점
 IV. 감사위원회 위원의 해임규정의 문제점
 V. 개선방안 - 맺는말에 갈음하여 -
 참고문헌
 Abstract

키워드

감사 감사위원회 선임 해임 의결권제한 사외이사 Audit Audit Committee Election Removal Restriction of Voting Right Outside Director

저자

• 김원기 [ Kim, Won Ki | 전북대학교 법과대학 교수, 법학박사 ]
• 박종혁 [ Park, Jong Hyuk | 전북대학교 대학원 법학과 박사과정 수료 ]

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