이해상충방지를 위한 내부통제시스템에 관한 연구

尹鍾美(Jong-Mi Yoon) 한국기업법학회 2010 企業法硏究 Vol.24 No.3

Reinforcement of the Capital Market Act made possible co-management with financial investment businesses and as for the results of that, issues on conflicts of interest came to the surface. Co-management with financial investment businesses has a positive aspect to create synergy effect among the businesses, but creates a negative aspect of conflicts of interest as well. Because to solve this problem, it is important for the company to be equipped with the internal control capacities to understand what causes conflicts of interest, the Capital Market Act includes the legal regulation measures of the internal control such as "practice regulations," "unfair trading regulations," "disclosure regulations," "chinse wall installation," "the law-abiding compliance system," and "supervision controls." This study presents the efficient methods to manage the internal control system of the Capital Market Act as these: First, as a new supervision method, principles based regulation system that can respond to the change of the financial market actively is considered to be introduced. But the principle-driven regulation without firm law-abiding supervision and the internal control system could generate the large-scaled financial accidents. Therefore, the premise of introduction of the principle-driven supervision is to reinforce the internal control capacity of the company. Second, as for the issue of installation of Chinese Wall, high-ranking decision makers of financial institutions must be excluded from the application of Chinese Wall because preventing information by Chinese Wall could impede their management efficiencies. Third, the Capital Market Act should require stipulation of regulations that hold the responsibilities to the company, the CEO and compliance officer along with the person who violates the law when the internal control team confirms the illegal acts. These internal control systems and their strong reinforcement are the basics to minimize the problems of conflicts of interests and to protect the investors.

상사신탁을 통한 부동산신탁의 효율적 운영방안

윤종미(Jong-Mi Yoon) 한국기업법학회 2020 企業法硏究 Vol.34 No.3

최근 부동산신탁업이 최대 호황기를 맞고 있다. 부동산신탁사의 수탁고가 높아지고 수익률이 많이 난다는 것은 그 만큼 리스크가 높아질 가능성이 크므로 이에 대비한 방안이 필요하다는 뜻이기도 하다. 이는 신탁사의 자본건전성과 수익성의 효율에 따라 배당률이 달라지므로 투자자의 보호문제와도 직결되기 때문이다. 부동산신탁 운영상 발생할 수 있는 리스크에는 신용리스크, 시장리스크, 운영리스크, 유동성리스크, 법적리스크, 신탁사업리스크 등 다양하게 나타날 수 있는데, 리스크를 최소화 하기 위해서는 신탁의 유형별 전사적 리스크 관리에 집중하여 재무안정성을 확보함과 동시에 부동산시장의 현황과 정부정책의 변화에 대하여 선제적으로 대응하여야 할 것이다. 이와 더불어 부동산신탁을 효율적으로 운영하기 위한 방안을 제시해보면 다음과 같다. 첫째, 부동산신탁업을 자본시장법의 규제범위에서 벗어나 부동산신탁업의 영업행위 및 그에 대한 규제를 규율한 별도의 법규를 신설하는 방안이다. 둘째, 부동산신탁의 유형에 따라 사해성의 정도가 다르므로 유형별로 사해성의 판단을 위한 독자적인 판단기준을 확립할 필요성이 있다. 셋째, 부동산 신탁상품을 투자자에게 권유할 경우 책임준공, 미분양 담보확약, 재보험수단을 활용한 리스크 분산 등의 투자자보호에 관한 방안을 적극적으로 활용하여야 한다. 넷째, 리스크관리를 위한 내부통제시스템을 활용한 효율적인 리스크 측정 및 평가시스템를 구축하여야 하며, 부동산 금융당국인 금융감독원에서는 신탁사들의 부동산 투자현황, 운용실태 등의 감사를 통해 우발채무에 관한 감독을 강화하여야 한다. 이러한 방안의 현실적용 가능성이 확보되어 신탁사의 수익성, 자본건전성 확보, 투자자보호와 함께 부동산신탁의 순기능을 촉진시키고 활성화 되기를 기대해 본다. The real estate trust industry has been experiencing a massive boom in recent times. The fact that the trust assets of real estate trust companies are increasing and yielding great returns means that the risks are also likely to increase, so a contingency plan is needed. This is because the issue of investor protection is directly related to trust companies’ capital soundness and profit efficiency. This paper proposes effective management measures for securing trust companies’ profitability and capital soundness and ensuring investor protection. The first proposal is to remove the real estate trust industry from the regulatory purview of the Capital Markets Act and instead enact a separate statute that would regulate the business operations of the real estate trust industry and issue regulations thereof. The second proposal is to establish individual criteria for fraudulent judgment by type since the extent of fraud differs depending on the type of the real estate trust at issue. Third, when recommending a real estate trust product to investors, it is necessary to actively make use of measures for investor protection, such as completion guarantee, collateral guarantee for unsold housing, and risk diversification through reinsurance. The fourth proposal is to establish an efficient system of risk measurement and assessment using an internal control system for risk management. Lastly, the Financial Supervisory Service, the regulator for real estate finance, should strengthen its supervision on contingent liabilities through audits of the investment and management status of real estate investments by trust companies.

응급실 간호사의 임파워먼트와 감염관리 수행도의 관계

윤종미(Yoon Jong Mi),성미혜(Sung Mi Hae) 기본간호학회 2009 기본간호학회지 Vol.16 No.4

Purpose: The purpose of this study was to identify the relationship between empowerment and performance of infection control by emergency department nurses. Method: Participants were 190 nurses working in emergency departments in 14 hospitals located in Busan. Descriptive statistics, t-test, ANOVA, and Pearson's correlation coefficients with SPSS PC+ WIN 12.0 were used to analyze the data. Results: There were significant differences in empowerment by years in ED (emergency departments) and position. There was a significant differences in performance of infection control by position. There were significant differences in empowerment by infection control-related characteristics and by regular conference for infection control. There was a significant and positive relationship between empowerment and performance of infection control in ED nurses. Conclusion: The results of this study indicate that improvement in the level of ED nurse's empowerment would lead to an increase in the performances of infection control.

금융기관의 “운영위험” 통제와 법적책임

윤종미(Yoon Jong Mi) 한국법학회 2012 법학연구 Vol.47 No.-

금융기관의 운영위험을 완벽하게 제거하기란 불가능하지만 적절하게 관리·통제함으로써 사전에 위험손실을 최소화 할 수 있다. 이를 위해서는 리스크관리 기법도입, 내부통제시스템 운영, 위험관리 중심의 감사시행 등 운영위험관리 시스템이 적절하게 운영되어야 한다. 또한 금융기관에서 발생 가능한 다양한 운영위험에 대한 책임소재를 분명히 해 두는 것이 무엇보다 중요하다 하겠다. 운영위험통제의 책임과 관련하여서는 내부통제기관의 책임과 외부통제기관의 책임으로 구분하여 거론할 수 있다. 첫째, 내부통제기관으로띄 책임으로 만일 운영위험으로 인한 문제가 발생하여 해당 금융기관이나 제3자에 대하여 손해를 끼쳤을 경우 직접적인 위법행위를 한 자에 대한 책임은 물론 이사·집행임원, 준법감시인, 감사(위원회)에게도 감독자로써의 책임을 지게 하는 명문상의 규정이 필요하다. 그리하여 내부통제기관으로써 사전에 운영위험체계를 확립하고 유지할 수 있도록 유도해야 할 것이다. 둘째, 외부통제기관의 책임으로 금융감독 기관인 금융위원회와 금융감독원의 책임을 들 수 있다. 금융감독기관의 경우 금융기관을 감독 관리하여야 함에도 불구하고 감독소홀로 인한 문제발생 및 기관 구성원들이 비리에 연류 되는 등 기관과 사적이익을 위해 권리가 남용되는 경우가 발생할 수 있다. 이를 방지하기 위해서는 감독권자들에 대한 고의 또는 과실로 인한 임무해태 시 손해배상책임과 아울러 면책부분에 관한 법적 보호 장치가 법률에 명확히 규정되어야 한다. 그리하여 감독권자의 불법행위와 운영위험통제의 방관을 사전에 차단해야 할 것이다. It is impossible to eliminate the operation risk of financial institutions perfectly, but it is possible to minimize the risk loss in advance with proper management and control. To achieve this, operation risk management system needs to be run properly including adoption of risk management technique, operation of intemal control system, and implementation of inspection centered on risk management. In addition, it is most important to clarify where the responsibility lies in regard of diverse operation risks that can occur in financial institutions. In terms of responsibility of operation risk control, it can be mentioned by dividing it into responsibility of internal control institution and that of external control institution. Firstly, speaking of the responsibility of internal control institution, when problem occurs due to the operation risk, as a result of which the relevant financial institution or a third party suffers a loss, distinctly-expressed regulations are required that make the director, Compliance officer, and the auditor (committee) answerable for the loss as supervisors, not to mention that the offender should take the responsibility. On that account, the intemal control institution must be prompted to establish and maintain the operation risk system in advance. Secondly, speaking of the responsibility of external control institution, the responsibility of Financial Services Commission and that of the Financial Supervisory Service, both of which are financial supervisory institutions, can be made a subject of discussion. As to financial supervisory institutions, though they need to supervise financial institutions, cases of right abuse may take place for personal gains or for the benefit of the institution, in which problems may occur due to the lack of supervision, or institution members get involved in corruption. In order to prevent this, the intentional or negligent supervision of owner neglect his duties as well as if the liability disclaimer on the part of the law, legal protection should be clearly defined. Thus, operational risk oversight and control of illegal activities of the owner of the stand will be blocked in advance.