제 Ⅰ 장 서론·······································2
제 1 절 연구목적··································2
제 2 절 연구방법··································3
제 Ⅱ 장 본론·······································4
제 1 절 분식회계의 의의····························4
제 2 절 분식회계의 동기····························6
제 3 절 분식회계의 목적····························8
제 4 절 분식회계의 사례······························12
제 5 절 분식회계의 관련법규 및 제재현황···········26
제 6 절 분식회계 근절을 위한 방안·················30
1. 감리제도의 개선····························37
2. 기업관련 문제점의 개선····················39
제 Ⅲ 장 결론················································47
제 1 장 서론
제 1 절 연구목적
1998년 대우그룹의 해체와 2000년 현대건설을 유동성 위기로 몰고 간 것도, 2003년 SK를 공중분해의 위기로 처하게 한 것 또한 분식회계였다.
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2012.03.28
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