분식회계 방지방안에 관한 연구

• 영문명: A Study on the State of the Prevention of Window Dressing Accounting
• 발행기관: 한국전통상학회
• 저자명: 김태정(Kim, Tae－jung)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제19집 제2호, 167~198쪽, 전체 32쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2005.12.30

영문 초록

Window－dressing is being done because of the environmental factors and the fragile organizational factors. The first example is the wrong habitual practice of the whole society. The 2nd is the insufficiency of enterprise internal control system, the falling efficiency external supervision, and the low system of government supervised management. This window－dressing is not only causing the good investor and the information users to lose fund, but also is distorting the fuction of the capital market. The result of it is burdening the national economy with a heacy load. This study proposes preventive measures for window－dressing after grasping the state of the art and problem of it to prevent window－dressing, the internationalism of the systematic standard is needed together with the internationalism of the supervision system by the introduction of accounting supervision committee system to conduct the external audit and supervision. Enterprise also should have an ethical management for the produce reliable internal accounting information. Investors also should exercise their right to try positively to correct the wrong habitual practice of the enterprises’s staff.

목차

Ⅰ. 서론

Ⅱ. 분식회계의 개념

Ⅲ. 분식회계의 현황

Ⅳ. 분식회계 방지 방안

Ⅴ. 결론

참고문헌

Abstract