[공부] 영작 질문합니다.

According to IMD(International Institute for Management Development), Korea National Competitiveness is outstanding but Accounting transparency is the 59th of 60 countries. Since the 1997 financial crisis, Accountants and The South Korean government have committed to improve Accounting transparency. Example, They preferentially have introduced class action law associated with accounting illegality and have adopted IFRS(International Financial Reporting Standards) earlier than other countries. However, Accounting competitiveness is still very poor condition. 

In this regard, I will enumerate cause of low Accounting transparency and analysis those factors and suggest improvement way For those. First Problem is rampant of window dressing settlement and neglectful treatment about accountant. window dressing settlement means that a enterprise enrolls deceptive financial statements to inflate business income. In South Korea, total 250 case about window dressing settlement prevalence has discovered for 5 years. In order to solve such problem, korea government should strengthen law relevant to financial statements announcement that enable enterprise and CEO to punish about false disclosure. If such law is strengthen, They will feel menace about Strong penalties and do not enroll False data. Next Second Problem, It relates to "Adhesion Threats" and "Pressure Threat". Adhesion Threats means that The relationship between external auditor and audited company is built and According to their tastes, The audit be conducted. Pressure Threat means that The external auditors do not refuse demand of audited company. These threats are cause of poor fiscal transparency, actually in south korea such things are prevalent. Solution to deal with such problem is credibility formation between interested parties. And respective enterprise should implement ethics management and pursue alterations innovation about business convention. If these improvement way is actively achieved, Korea fiscal transparency will be increase. also if accounting computing system is developed, Expertise is reinforced, the door to advanced country will be increase.

기말 과제로 영작을 하는건데 틀린문법 잡아주시면 감사하겠습니다.. 

틀린거 많을 거에요.. 중간 영작때도 사소한 것에서 많이 감점당했으니..