분식회계의 실태와 효율적 제재방안

• 영문명: The Current Practices of Window-dressing in Accounting and Effective Control Methods
• 발행기관: 한국형사정책학회
• 저자명: 이천현(Lee Cheon-Hyun)
• 간행물 정보: 『형사정책』형사정책 제16권 제1호, 197~236쪽, 전체 40쪽
• 주제분류: 사회과학 > 정책학
• 파일형태: PDF
• 발행일자: 2004.06.01

영문 초록

Window-dressing in accounting(accounting fraud) is that a corporate is distorting and displaying on the financial statement the fact that is related to financial information such as a operating result or a property state of a fiscal year etc. As we have experienced in DAE-WOO, KIA, SK-Global, HAN-BO, GO-HAB, HAI-TAI cases etc., accounting fraud is the antisocial crime which is not only the fraud act but also distorting a market function and eventually exerting serious influence on the national economy, Although the government has made various kinds of institutional and legal efforts to settle accounts transparency of corporate since the foreign currency crisis experienced in 1988 (IMF), accounting fraud is as increasing as ever in the scale side, and its technique is also becoming intelligenced and diversified increasingly. As such, this study is an attempt to review and analyse the current states of accounting fraud, its causes and contents, and then to explore proper countermeasures against it. Effective control methods have been discussed and suggested, depending on the four categories, that is, certainty of the detection, administrative sanction, civil penalty, criminal penalty.

목차

Ⅰ. 서론

Ⅱ. 분식회계의 원인

Ⅲ. 분식회계의 유형과 규제

Ⅳ. 분식회계의 발생 및 처리실태

Ⅴ. 분식회계에 대한 효율적 제재방안

참고문헌

ABSTRACT