공기업의 기업지배구조에 대한 검토

다국어 초록 (Multilingual Abstract)

This paper introduces legal issues of the corporate governance in the ‘Act on the Management of State-owned Enterprises’. The corporate governance in Korea was adapted after IMF economic crisis and major corporations’ accounting frauds and focused on the accounting system. And then the meaning of "corporate governance" has begun to gain ground since 1999 with the introduction of Internal Control System and Compliance Officer in the field of financial law.
On the other hand, OECD issued ‘OECD Guidelines on Corporate Governance of State-owned Enterprises’ in 2005 for state-owned enterprise(or public enterprise)’s publicness after ‘OECD Guidelines on Corporate Governance of State-owned Enterprises’ in 2005 for the publicness of the state-owned enterprises (or public enterprises) after ‘OECD Principle of Corporate Governance’ was issued in 2004. It gave a profound impact on the enactment of the Act on the Management of State-owned Enterprises in January, 2007 and it has been applied to most of the management of State-owned enterprises in Korea since then. Even though it has been revised continuously, the problems have been pointed out. It still has insufficient regulatory aspects and limitations in applying under the current law. Therefore, this paper is going to describe the development direction of corporate governance to be developed and improved in Korea.
The problem of State-owned enterprises is a significant social issue and many scholars are also claiming its improvement these days. This study ultimately aims at figuring out the meaning of State-owned enterprises and indicating the problems of an external audit and dispatched workers from government agencies under the Act on the Management of State-owned enterprises.

목차 (Table of Contents)

• Ⅰ. 들어가며
• Ⅱ. 공기업의 의의와 문제점
• Ⅲ. 내부통제제도와 현행법상의 문제
• Ⅳ. 결어
• 【참고문헌】
• Abstract