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학술논문강원법학2011.02 발행KCI 피인용 8

회사법적 측면에서 본 기업범죄 예방

The Study on the prevention of Corporate Crime in Corporate Law

곽관훈(선문대학교)

32권, 163~188쪽

초록

This research aims to study on the prevention of Corporate Crime in corporate law. The recent corporate scandals raise serious questions about the state of corporate regulations. Now, we realize that there are many problems in regulating the corporation crimes, because it is difficult to punish the corporation only through the criminal laws. The aim of regulations on the corporation in the present day is deterrence role to an enterprise's unlawful act and improvement of corporate governance. If the enterprise don't fulfill his duties, administrative authorities can't achieve the goal of acts. Administrative authorities have prepared variety administrative regulations for achievement the goal of acts and overcoming problems of an enterprise's unlawful act. However It is ineffective to deterrence role to an enterprise's unlawful act, because corporation have been observed the regulations on it's own intiative. Internal control system lead that corporation observe law on it's own hook. In other words, internal control system is the paradiam shift of regulations on corporations. Internal control can help an entity achieve its performance and profitability targets, and prevent loss of resources. It can help ensure reliable financial reporting. And it can help ensure that the enterprise complies with laws and regulations, avoiding damage to its reputation and other consequences. Internal control system have been consituted by soft law, self regulation and principles-based regulation In this article, with these issues in mind, I would like to explore problems of administrative regulations. And then, I would try to examine the optimum level of administrative regulations and paradiam shift of regulations on corporations.

Abstract

This research aims to study on the prevention of Corporate Crime in corporate law. The recent corporate scandals raise serious questions about the state of corporate regulations. Now, we realize that there are many problems in regulating the corporation crimes, because it is difficult to punish the corporation only through the criminal laws. The aim of regulations on the corporation in the present day is deterrence role to an enterprise's unlawful act and improvement of corporate governance. If the enterprise don't fulfill his duties, administrative authorities can't achieve the goal of acts. Administrative authorities have prepared variety administrative regulations for achievement the goal of acts and overcoming problems of an enterprise's unlawful act. However It is ineffective to deterrence role to an enterprise's unlawful act, because corporation have been observed the regulations on it's own intiative. Internal control system lead that corporation observe law on it's own hook. In other words, internal control system is the paradiam shift of regulations on corporations. Internal control can help an entity achieve its performance and profitability targets, and prevent loss of resources. It can help ensure reliable financial reporting. And it can help ensure that the enterprise complies with laws and regulations, avoiding damage to its reputation and other consequences. Internal control system have been consituted by soft law, self regulation and principles-based regulation In this article, with these issues in mind, I would like to explore problems of administrative regulations. And then, I would try to examine the optimum level of administrative regulations and paradiam shift of regulations on corporations.

발행기관:
비교법학연구소
DOI:
http://dx.doi.org/10.18215/kwlr.2011.32..163
분류:
기타법학

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