임원보수공시제도에 관한 소고 - 우리나라 임원보수공시제도의 현황·문제점 및 개선방안을 중심으로 -

The 「Law on Capital Markets and Financial Investment Services」 was amended May 28, 2013 and was done November 29 the same year, in order to strengthen controls and monitoring of shareholders and investors for the compensation of officers of executive and to enhance the transparency of company management. In other words, the law was revised regulations to disclose only the total amount of compensation of executives set out in the Shareholders' Meeting and to disclose individual compensation of executive to receive compensation of 500 million or more and the specific calculation criteria and methods. But because there are limited disclosures target of compensation to the registered officers by the law, even if the officers have not been registered receive an annual salary of large, it can not be the subject of control and monitoring, therefore the disclosures target of compensation needs to be expanded to the officers have not been registered. Also, the government has to leave the concrete calculation standards and methods of compensation's disclosures to the company's voluntary and the company described as conforming to the officers's treatment regulation(council resolution) of not at all the effectiveness of the disclosure, therefore the government may have to provide the more concrete calculation standards and methods. In addition, since only some of the listed companies in the country are to install and operate the compensation committee for estimating the compensation of individual officers, it can not guarantee the rationality of the calculation procedure of compensation, therefore companies need to force the installation and operation of the compensation committee with a focus on outside directors. More than a year has passed since the compensation disclosure institution of individual executive has been implemented. The government will have to be determined taking into account the legislative intent of the institutions blocking the moral hazard of executives and wanted to ensure transparency of management in order to ensure operational effectiveness in the future.