회계투명성 확보방안으로서의 분식회계에 관한 연구

Abstract

As the study on the window dressing settlement to damage the financial or company management transparency, it examined the window dressing settlement theoretically and proposed and concluded the plan to improve it. To eradicate the window dressing settlement, it is necessary to establish the social climate that companies observing the social orders in general honestly and clearly, are treated well and that individuals or companies not observing regulations are paid unfavorably. Inadequate behaviors of companies or individuals managing them damage numerous persons interested, which results in distrust trend on companies. The judgement on the adequacy of the members' behavior is required to increase the efficiency of our economy and to make the society, which we can trust each other. And we have to form the social atmosphere to provide the fair treatment and to ask the responsibility for it. This social atmosphere cannot be made recklessly by the government. After all, we make the society. Especially, it is required that all of us have to escape from the moral hazard and play the role as the monitor of the company.