회계전문인력의 양성과 우리나라 기업의 회계투명성 제고방안에 대한 고찰

Abstract

Fraudulent Reporting is one of the factors that caused the IMF crisis in Korea in 1997.

The fraudulent political as well as economic systems, the generous acceptance of fraudulent

accounting, the lack of social control system, the weak capital structure and the distorted

governance system of most Korean companies, and the inconsistent accounting regulations

are regarded as major factors that have caused the difficulty in Korea.

This study is a literature survey regarding the issues of enhancing quality control for

professional accountants and providing good-quality accounting services in Korean capital

market. The main issues discussed in this study are; the current status of professional

accountants in Korea, educating professional accountants and quality control, and the need

and the appropriate number of professional accountants in Korea.