지방자치단체 출자·출연기관의 재무구조와 경영성과 추세 및 특징에 관한 연구

• 영문명: A Study on the Trends and Characteristics of Financial Structure and Performance of Local Government Invested and Contributed Companies
• 발행기관: 한국비교정부학회
• 저자명: 임충혁(Chung-Hyeok Im) 정창훈(Chang-hoon Jung)
• 간행물 정보: 『한국비교정부학보』제24권 제4호, 167~198쪽, 전체 32쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2020.12.30

영문 초록

(Purpose) This paper analyzes the trends and characteristics of financial structure and performance the of the local invested and contributed institutions during the period 2014-2018. The number of local government invested and contributed institutions continues to increase and the importance of local finance on these organizations is growing as well. (Design/methodology/approach) To achieve research goal, we first classify local government invested and contributed companies, and then analyze a five-year summary of financial position and profit or loss statement by using the Local Public Institutions Management Information Disclosure System (Clean Eye). We primarily analyze the trends and characteristics of financial structures (assets, liabilities, capital, debt ratios) and their performance (net profit or loss). (Findings) For invested institutions, net profit continues to increase. However, we could confirm that the debt-to-equity ratio is also steadily increasing. Although net loss was occurring overall, the classification of the types of funding institutions showed that net profit was occurring in a number of types, especially the types of corporate promotion and support foundations with large institutional sizes. And the occurrence of net loss in the credit guarantee foundation affected the net income of the entire funding agency. The debt-to-equity ratio of the funded institutions remained at 20 percent overall, but after checking by type, it was confirmed that the debt-to-equity ratio of the medical center was the highest. (Research implications or Originality) This study is meaningful as it is the first paper to analyze the characteristics and trends of financial structure and management performance by utilizing the financial statements of the invested or funded institutions that have not been conducted. In addition, it is meaningful that we looked at the trends and characteristics of the period through a five-year time series data from 2014 to 2018, instead of looking at the financial structure and management performance of invested and contributed institutions for a single year, as in previous research. The central and local governments expect to use this study to manage the financial structure and management performance of each type of invested or contributed institution in the future and in order to come up with necessary policies.

목차

Ⅰ. 서론

Ⅱ. 이론적 고찰 및 선행연구 검토

Ⅲ. 출자·출연기관의 재무구조와 경영성과 추세 및 특징

Ⅳ. 결론 및 정책적 함의

References

키워드

출자·출연기관 출자기관 출연기관 재무구조 경영성과 Government Invested and Contributed Company Government invested Company Government Contributed Company Financial Structure Management Performance