Earticle

초록

영어

On the February of 1999, system of establishment and conversion of holding company was allowed to come up with an effective plan to solve governance problem of chaebol in Korea. Revision of Fair Trade Act and encouragement of government have an positive effect to increase number of the holding company, established 173 firms until the September of 2018. However, many affiliated companies remain out of the system, of which 57 percent firms are under regulation against defraudation for chaebol’ interest, considered to be monitored on the necessity. As a measurement for separation of financial and industrial capital, requirement of behavior restriction of the Act prohibits non-financial holding company to hold any stock of financial subsidiary, which remains out of the system. Therefore the strict regulation enhances internal transaction in and out of the holding company system aggravating wealth transition of tunneling to owners of the chaebol. This research suggests side effects from the regulations and provides necessities of relieved regulation for separation of financial and industrial capital and provided.

목차

Abstract
Ⅰ. 서론
II. 선행연구
III. 지주회사 설립 현황
IV. 지주회사 행위제한 요건 및 개선 방안
V. 결론
참고문헌

키워드

저자

• 공경태 [ Kyung-Tae Gong | 동의대학교 회계학과 부교수 ] 제1연구자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  무역통상학회지 [Journal of Korea Research Association of International Commerce]

• 간기

  격월간

• pISSN

  1738-4354

• 수록기간

  2001~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 326 DDC 380