Earticle

초록

영어

North Korea has revised those legal codes which foreign investors are going to be enforced by foreigner's corporation law and its tax law, and its labor law, and regislation law, and financial management law and domestic corporation law since 2000 so frequently. Since both governments made the economic cooperation activated in 2000, total amounts of North Korean budget has been increased dramatically. The ratio of state financial statement of socialistic planning system had possessed over 70~80% in total GDP per year and the financial ratio of state enterprises has taken up the most of national budget. The characteristics of north korean public finance under the soft budget constraint bounded with socialistic property system is a financial control style through an expenditure of state budget not national income, and moreover the need of a financial reformation has been resulted with the financial burdens for a perpetuate subsides to state-owned enterprises for a long time.
The major budget change in 1980s was a national budget system and financial planning based currency from a raw material. The national finance law concerned with a state expenditure was legislated and amended fourtimes since 1995, but national budget income law for levying a state income was enacted in 2005 in contrary to the abolition of tax institution. In particular, on introducing the liberty of price in 2002, the separation of state budget and local budget in order to cure chronic budget deficit of state-owned enterprises with hyper inflation and enacted a delegated authority toward a local governments.
However the deficit management of state enterprises comprised supplement subsides from state budget in proportion to loyalty toward his dictator, so it is hot issue the privatization of state-owned enterprises to ensure their financial soundness as soon as possible. We can witness those evidences that the policy of privatization of state enterprises both China and Vietnam made decision the win or loss of transition toward market economy. The reformation of state-owned enterprises lead to the co-ordination between state income and expenditure, a budget separation of state finance and state enterprises finance, and all firms make convert to a limited liability company and there are an urgent problems such as reform of bureaucracy etc.

목차

Ⅰ. 들어가는 글
  1. 북·중 간의 경제협력
 Ⅱ. 북한 기업소의 문제
  1. 기업소의 의의
  2. 기업소의 근본문제
  3. 기업소의 종류와 관리운영
 Ⅲ. 외국인기업법의 경영활동
  1. 외국인기업의 종류
  2. 외국기업의 경영활동
  3. 외국인기업의 회계투명성
  4. 외국인기업의 노무관리
 Ⅳ. 북한 재정법과 외국인투자기업재정
  1. 재정의 개념
  2. 사회주의국가 재정의 문제점
  3. 재정법의 내용
  4. 외국인투자기업의 재정관리
 Ⅴ. 기업재정의 개선안
  1. 재정의 수입과 지출의 조정
  2. 기업의 경영효율과 재정개혁
  3. 국가예산과 기업예산의 분리
 Ⅵ. 마치는 글
 참고문헌
 

저자

• 정영화 [ Jung, Young Hoa | 전북대학교 법학전문대학원 교수/법학박사 ]

참고문헌