中國의 內部統制制度에 관한 考察

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.