비상장회사의 지배구조와 감사제도

As the backbone of the national economy, Small and Medium-sized Enterprises(SMEs) play an important role in economic growth and job creation. But problems caused by poor management skills and low access to finance due to information asymmetry are hampering the development of SMEs. In addition, almost all SMEs take the form of a corporation with respect to corporate governance in order to enjoy the benefits of social credit and limited liability system. Therefore, there is a large gap between the regulations of the commercial law with large public companies in mind. This reveals a number of problems with governance in regulatory dead zones of commercial law. In particular, the emasculation of audit functions is reaching a serious level. In order to solve this problem, it is necessary to freely design the governance structure of a small - scale closed company among SMEs by the autonomy of the constitution. However, even if we try to soften our governance structure, we need to induce the company to have a governance structure with accountability, transparency and efficiency in order to achieve sustainable growth of the company. In other words, it is necessary to introduce the corporate governance code and Family Constitution for a small-scale shutdown company to prevent moral harm or illegal act that may occur due to the flexibility of the governance structure and to facilitate smooth operation of the enterprise through internal control. If corporate governance so far is centered on compliance with laws and regulations, it will be necessary to shift the recognition of corporate governance toward corporate value and productivity in the future. In order to normalize the auditing function, it is necessary to strengthen the proper disclosure system and to improve the audit regulations as a system guaranteeing transparency of accounting. It is also necessary to actively introduce external audits to prevent self- auditing, which is a request to secure the effectiveness of governance. As an incentive for this, it is necessary to dramatically increase access to finance and active support for management technology, which has been an obstacle to the development of SMEs. In addition, accounting and reporting will play an important role in supporting the development of SMEs, allowing lenders to objectively assess the level of risk for SMEs if they have transparent information by reducing information asymmetry. By designing the corporate governance for SMEs, it is necessary to establish employment base and basis for continuous growth, and to enhance employment creation, economic growth and national competitiveness. This requires continued attention and discussion.