분식회계 방지방안에 관한 연구

A Study on the State of the Prevention of Window Dressing Accounting

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.