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In America Internal Control-Integrated Framework of Committee of Sponsoring Organizations of the Treadway Commission was published in 1992. In 2004 Enterprise Risk Management-Integrated Framework was published. It can be said that Enterprise Risk Management-Integrated Framework contained and developed concept of internal control. The Sarbanes-Oxley Act of 2002 adopted internal control system. In Japan, internal control system was introduced under the Corporation Code. In addition, the Financial Products Transaction Code of 2006 contained internal control related to a financial report in order to secure confidence of disclosure information in capital market. Therefore, large corporations should establish internal control system and a director of large corporations has a duty of internal control in Japan. In China, illegal acts and misconduct of the management in publicly held corporations have been disclosed since 2000. So, trust of investors in the capital market of China sharply dropped. Much emphasis has been placed on establishment of internal control system in order to cope with illegal acts and misconduct of the management. In result, the Chinese Government has made an effort to introduce and establish effective internal control system. In the context of the making of good corporate governance, it is necessary to reinforce and improve internal control system in China. In this connection, a deep study should be studied on the Chinese laws in respect of internal control system.

목차

Ⅰ. 序 論
 Ⅱ. 內部統制의 意義와 立法例
  1. 全社的 리스크管理의 登場
  2. 內部統制의 立法例
 Ⅲ. 中國의 內部統制制度의 整備의 經過
  1. 中國人民銀行의 商業銀行內部統制指針
  2. 中國證券監督管理委員會의 證券會社內部統制指針
  3. 證券去來所의 內部統制指針
 Ⅳ. 企業內部統制基本規範의 制定과 內容
  1. 制定의 經緯
  2. 基本規範의 內容
 Ⅴ. 結 論
 ≪ 参考文献≫

키워드

중국 중국법 내부통제 전사적리스크관리 내부통제의무 기업회계개혁법 기업내부통제기본규범中国 全社的RISK管理 China Chinese law Enterprise Risk Management a duty of internal control internal control system internal control Sarbanes-Oxley Act 中国法 内部统制 内部统制制度 内部统制义务 企业会计改革法 金融商品去来法 企业内部统制基本规范 上海证券去来所 的内部统制指针 深圳证券去来所的内部统制指针

저자

• 丁大 [ 정대 | 한국해양대학교 해사법학부 조교수, 법학박사 ]

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