현대사회는 기업 활동의 글로벌화로 개별기업의 분식회계는 해당 국가와 기업뿐만 아니라 전세계 자본시장에 커다란 영향을 미치게 된다. 회계투명성을 자랑하는 미국의 엘론과 월드컴의 연이은 분식회계 사건은 미국은 물론 전세계 모든 기업의 회계정보에 대한 불신을 증폭시키는 계기가 되었고 이에따라 세계 주요 국가들이 분식회계를 방지하기 위한 규제를 강화하게 되었다.
우리나라도 국제적 추세와 IMF외환위기 이후 한보철강, 대우그룹, SK글로벌 등 대형 분식회계 사건을 경험하면서 정부차원에서 분식회계를 근절하기 위한 방안이 모색되었고, 기업의 경영투명성과 회계투명성을 제고하기 위한 ‘특단의 조치’가 필요하다는 사회적 인식 하에 증권 관련 집단소송제도(이하, ‘증권집단소송제도’)와 국제회계기준을 도입하게 되었다.
본 연구는 최근 대형분식회계 사건 등을 경험하면서 기업경영의 투명성과 회계투명성을 제고하기 위해서 도입된 증권 관련 집단 소송제도를 미국의 사례 및 기존의 학설 등 문헌연구 등을 중심으로 검토하여 그 문제점과 개선방안을 제시하여 새로운 제도도입에 따른 기업과 투자자 및 이해관계자들의 혼란을 방지하고, 동 제도가 커다란 부작용 없이 올바로 정착되도록 기여하는데 연구 목적을 두었다.
현대사회는 기업 활동의 글로벌화로 개별기업의 분식회계는 해당 국가와 기업뿐만 아니라 전세계 자본시장에 커다란 영향을 미치게 된다. 회계투명성을 자랑하는 미국의 엘론과 월드컴의 연이은 분식회계 사건은 미국은 물론 전세계 모든 기업의 회계정보에 대한 불신을 증폭시키는 계기가 되었고 이에따라 세계 주요 국가들이 분식회계를 방지하기 위한 규제를 강화하게 되었다.
우리나라도 국제적 추세와 IMF외환위기 이후 한보철강, 대우그룹, SK글로벌 등 대형 분식회계 사건을 경험하면서 정부차원에서 분식회계를 근절하기 위한 방안이 모색되었고, 기업의 경영투명성과 회계투명성을 제고하기 위한 ‘특단의 조치’가 필요하다는 사회적 인식 하에 증권 관련 집단소송제도(이하, ‘증권집단소송제도’)와 국제회계기준을 도입하게 되었다.
본 연구는 최근 대형분식회계 사건 등을 경험하면서 기업경영의 투명성과 회계투명성을 제고하기 위해서 도입된 증권 관련 집단 소송제도를 미국의 사례 및 기존의 학설 등 문헌연구 등을 중심으로 검토하여 그 문제점과 개선방안을 제시하여 새로운 제도도입에 따른 기업과 투자자 및 이해관계자들의 혼란을 방지하고, 동 제도가 커다란 부작용 없이 올바로 정착되도록 기여하는데 연구 목적을 두었다.
Ill effects due to accounting fraud of huge enterprises which have a big influence on national economy all around the world seriously becoming conspicuous, regulations to prevent accounting fraud are becoming strengthened in worldwide major nations. Korea also experiencing a large size of window-d...
Ill effects due to accounting fraud of huge enterprises which have a big influence on national economy all around the world seriously becoming conspicuous, regulations to prevent accounting fraud are becoming strengthened in worldwide major nations. Korea also experiencing a large size of window-dressing cases such as Hanbo, Daewoo, SK Global, etc, since international trend and IMF, plans to exterminate fraudulent accounts were sought in governmental circumstances, and under the social recognition that ‘Special management’ is required to improve transparency of business and accounts of companies, Securities Class Action from Jan. 1st, 2005 got introduced as a final device. Securities Class Action in Korea differently from USA, got introduced only to the area of stock exchange and accounts, not to all areas, and its purpose was market-monitoring tool for effectively rescuing damages of a number of investors and for improving enterprise business transparency. But unfair trade does not raise any big concerns after coming into effect among the ranges for Dong system, on the other hand, for applying Dong system related to actual windowdressing in accounting, various problems are being presented. First, with institutional weakness in that a clear concept is not established in the positive law about accounting fraud, the objective of securities class action, the problem of window-dressing in the past which could not solve for the grace period of two years and the like. Moreover, in case of USA, our model where class action becomes activated, because of indiscreet overissue, many companies are being annoyed by class action every year. Therefore, in our case, unless improving institutional inertia, it has a high possibility to be fed by experts of class action as reflecting on our reality which has no experiences in class action and window-dressing is rooted like a custom. For this, by correctly establishing concepts of securities class action with accounting fraud and by suggesting problems of dong system with improvement plans through actual situations and cases of securities class action in US, this thesis is to help understanding of companies, investors and other interested parties upon new systems and to contribute for dong system to be uprightly reached without side effects.
Ill effects due to accounting fraud of huge enterprises which have a big influence on national economy all around the world seriously becoming conspicuous, regulations to prevent accounting fraud are becoming strengthened in worldwide major nations. Korea also experiencing a large size of window-dressing cases such as Hanbo, Daewoo, SK Global, etc, since international trend and IMF, plans to exterminate fraudulent accounts were sought in governmental circumstances, and under the social recognition that ‘Special management’ is required to improve transparency of business and accounts of companies, Securities Class Action from Jan. 1st, 2005 got introduced as a final device. Securities Class Action in Korea differently from USA, got introduced only to the area of stock exchange and accounts, not to all areas, and its purpose was market-monitoring tool for effectively rescuing damages of a number of investors and for improving enterprise business transparency. But unfair trade does not raise any big concerns after coming into effect among the ranges for Dong system, on the other hand, for applying Dong system related to actual windowdressing in accounting, various problems are being presented. First, with institutional weakness in that a clear concept is not established in the positive law about accounting fraud, the objective of securities class action, the problem of window-dressing in the past which could not solve for the grace period of two years and the like. Moreover, in case of USA, our model where class action becomes activated, because of indiscreet overissue, many companies are being annoyed by class action every year. Therefore, in our case, unless improving institutional inertia, it has a high possibility to be fed by experts of class action as reflecting on our reality which has no experiences in class action and window-dressing is rooted like a custom. For this, by correctly establishing concepts of securities class action with accounting fraud and by suggesting problems of dong system with improvement plans through actual situations and cases of securities class action in US, this thesis is to help understanding of companies, investors and other interested parties upon new systems and to contribute for dong system to be uprightly reached without side effects.
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