바로가기메뉴

본문 바로가기 주메뉴 바로가기

logo

  • P-ISSN1738-3110
  • E-ISSN2093-7717
  • SCOPUS, ESCI

A Study on the Government's Support Policy of SMEs

The Journal of Distribution Science / The Journal of Distribution Science, (P)1738-3110; (E)2093-7717
2010, v.8 no.2, pp.33-44
https://doi.org/https://doi.org/10.15722/jds.8.2.201006.33
Chung, Young-Woo
Kim, Pan-Jin

Abstract

This paper is to give Korean small and medium enterprises the direction for strengthening the competitiveness through looking the problems and improvements about the government policy that domestic small and medium enterprises is essential for the growth anc development. To derive these results, the theoretical background was established through considering the existing research literature. This paper has drawn the final policy alternatives through collecting field data and analysing the practical support after meeting with executives that are operating a small business related to research purposes. In this paper in order to strengthen the competitiveness of small and medium enterprises of the government's support policy, it is critical for the financial support policy and the tax support policiest policy. The conclusions in this study are following. SMEs in Korean economic growth contribute greatly to advance industrial structure, regional balanced development, employment opportunities and to alleviate the concentration of economic power. However, there are these positive, and the negative such as the absence of entrepreneurial spirit and passive participation in society. Therefore, SMEs now should have your own a lot of effort to improve their competitiveness. In addition, government believe that SMEs directly impact on the national economy, especially the people, but they still need systematic and aggressive policy support in the future because of the lack of the result. Finally, if they try strategic approach for several issues and improvement of government's support policy that this study suggested for SMEs, the entrance toward developed countries can be through jumping of Korean economy.

keywords
중소기업, 정부지원정책

Reference

1.

강동수 (2004), 중소기업의 부실현황 및 구조조정방안, 한국개발연구원.

2.

고성삼 (2000), “중소기업의 조세지원제도 활용도에 관한 연구”, 인하대학교 대학원 박사학위논문.

3.

고성삼 (1998), “우리나라 중소기업조세지원제도의 개선방안에 관한 연구”, 중소기업연구, 제37호, 261-293

4.

김성호, 김판진, 나승화 (2009), “벤처기업의 국제화 전략”, 유통과학연구, 제7권 제3호, 101-122.

5.

김현욱 (2004). “중소기업 정책금융 지원효과에 관한 연구-재정자금을 이용한 중소기업 정책금융을 중심으로”, 한국개발연구원.

6.

송기남 (1988), “우리나라 중소기업의 조세지원제도에 관한 연구”, 부산대학교 경영대학원 석사학위논문.

7.

장형규 (2001), “한국 중소기업 경쟁력 강화를 위한 이업종교류 활동에 관한 연구”, 한양대학교 경영대학원 석사학위논문.

8.

전규안 (1997), “법인세부담의 공평성과 기업특성요인에 관한 연구”, 서울대학교 대학원 박사학위논문.

9.

통계청 (1998~2007), 한국 주요경제 지표.

10.

Krugman, P (2000), "The Myth of Asia's Miracle", Foreign Affairs, Nov-Dec.

11.

Quelin, Bertrand (1997). "Approachability and the creation of new capabilities through Strategic alliances" in Strategic Learning and Knowledge Management, John Wiley & Sons, Ltd, 152-153.

12.

Posner, Richard A (1975), "The Social Cost of Monopoly and Regulation", Journal of Political Economy, 83, 807-827.

13.

Waterson, M (1984), Economic Theory of the Industry, Cambridge University Press.

14.

Kern, B. B., and M. H., Morris (1992), “Taxes and Firm Size: The Effect of Tax Legislation during the 1980s”, The Journal of the American Taxation Association, 14 (Spring), 80-96.

15.

Omer, T. C., K. H., Molloy, and D. A (1991), Ziebart, “Mcasurcment of Effective Corporate, Tax RAtes using Financial Statement Information”, The Journal of the American Taxation Association, 13 (Spring), 57-72.

16.

Shackelford, D. A (1991), “The Market for Tax Benefits : Evidence from Leveraged ESOPs”, Journal of Accounting and Economics, 14, 117-145.

17.

Stickney, C. P., and V. E., McGee (1982). “Effective Corporate Rates : The Effect of Size, Capital Intensity, Leverage, and other Factors", Journal of Accounting and Public Policy 1 (Winter), 125-152.

18.

Wilkie, P. J., and S. T., Limberg (1998). "Measuring Explicit Tax (Dis)Advantage for Corporate Tax Payer : An Alternative to Average Effective Tax Rates", The Journal of the American Taxation Association 10 (Fall), 75-88.

19.

Zimmerman, J. L (1983). "Taxes and Firm Size", Journal of Accounting and Economics 5, 119-149.

The Journal of Distribution Science