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        공기업의 지배구조와 경영성과: CEO와 내부감사인을 중심으로

        유승원,Yu, Seung-Won 한국개발연구원 2009 韓國 開發 硏究 Vol.31 No.1

        공기업을 주축으로 한 공공기관의 지출 규모가 2007년 한국 GDP의 28%에 달하는 등 공공기관이 한국경제에 미치는 영향은 대단히 크다. 그러나 공기업의 방만경영이 오히려 국가경쟁력을 저해하고 있기 때문에 공기업 개혁을 지속적으로 추진해야 한다는 비판의 목소리는 새정부 들어서도 계속되고 있다. 특히, 공기업 CEO 등 임원 선임에 대한 정치적 논란이 국민들의 불신을 초래하고 있다. 본 연구는 공기업 개혁을 위한 여러 방안 중 공기업의 내부지배구조가 공기업 경영성과에 미치는 영향을 분석하였다. 공기업의 민영화 여부와 관계 없이 공기업의 소프트웨어적인 지배구조 개선 문제가 대단히 중요하기 때문이다. 공기업의 지배구조와 경영성과에 대한 선행 연구는 민간기업의 해당 연구에 비해 소수에 불과하다. 선행 연구는 대부분 공기업 CEO의 소위 낙하산 임용이 경영성과에 부정적 영향을 미친다고 비판하였다. 그러나 최근 들어 공기업 CEO의 임용유형과 경영성과 간에는 상관관계가 없다는 반대의 견해도 제시되고 있다. 본 연구는 다음과 같은 점에서 선행 연구와 차별된다. 첫째, 선행 연구는 공기업의 CEO와 경영성과 간의 관계에 초점을 맞추었다. 그러나 본 연구는 CEO뿐만 아니라 공기업 경영에서 핵심적인 역할을 하는 내부감사인과 경영성과 간의 관계도 더불어 분석하였다. 둘째, 선행 연구는 낙하산 인사에 집중하여 CEO의 임용유형과 경영성과 간의 관계를 분석하였으나, 본 연구는 임용유형(독립성)뿐만 아니라 CEO 및 내부감사인의 전문성이 경영성과에 미치는 영향을 함께 분석하였다. 셋째, 선행 연구는 연구자별로 다양한 표본을 선택하여 비재무적인 지표를 중심으로 분석하였다. 반면, 본 연구는 정부가 공식적으로 지정한 공기업과 외부 회계감사를 거친 해당 공기업의 재무제표를 대상으로 분석하여 연구자의 주관성을 배제하였다. 본 연구는 회귀분석모형을 사용하여 공기업 CEO와 내부감사인의 독립성 및 전문성과 당년도 경영성과 간의 상관관계를 분석하였다. 샘플은 정부가 공기업으로 지정한 24개 기관의 2003년부터 2007년까지의 재무정보와 해당 공기업의 이사회 회의록에서 추출한 인사정보를 활용하였다. CEO의 독립성은 CEO가 해당 공기업 출신 인사인지 아닌지로 파악하였고, 내부감사인의 독립성은 내부감사인이 학계 경제계 시민단체 출신인지 그렇지 않으면 정치권 정부부처 군 출신인지로 파악하였다. 또한 CEO와 내부감사인의 전문성은 업무전문성과 재무전문성으로 나누어 분석하였다. 통제변수로는, 공기업의 설립연수, 자산규모, 정부지원 비율, 연도별 더미변수를 활용하였다. 분석 결과, 내부감사인의 독립성 및 재무전문성과 당해 연도의 경영성과는 통계적으로 유의한 (+)의 관계가 있었다. 또한 CEO의 업무전문성 및 재무전문성과 경영성과는 통계적으로 유의하지 않았지만(+)의 관계가 있었다. 그러나 통상의 관념과 달리 CEO의 독립성과 경영성과는 통계적으로 유의하지 않지만 (-)의 관계가 있었다. 공기업 CEO의 독립성이 경영성과에 미치는 영향은 보통의 우려와 달리 최근 들어 어느 정도 해소된 것으로 보이며 독립성보다는 공기업 CEO와 내부감사인의 전문성이 공기업의 경영성과에 보다 중요한 역할을 미치는 것으로 해석된다. 본 연구는 다음과 같은 한계를 가지고 있다. 첫째, 공기업은 민간기업과 달리 공공성과 기업성을 동시에 추구하고 있다. 그러나 본 연 Considering the expenditure size of public institutions centering on public enterprises, about 28% of Korea's GDP in 2007, public institutions have significant influence on the Korean economy. However, still in the new government, there are voices of criticism about the need of constant reform on public enterprises due to their irresponsible management impeding national competitiveness. Especially, political controversy over appointment of executives such as CEOs of public enterprises has caused the distrust of the people. As one of various reform measures for public enterprises, this study analyzes the effect of internal governance structure of public enterprises on their managerial performance, since, regardless of privatization of public enterprises, improving the governance structure of public enterprises is a matter of great importance. There are only a few prior researches focusing on the governance structure and managerial performance of public enterprises compared to those of private enterprises. Most of prior researches studied the relationship between parachuting employment of CEO and managerial performance, and concluded that parachuting produces negative effect on managerial performance. However, different from the results of such researches, recent studies suggest that there is no relationship between employment type of CEOs and managerial performance in public enterprises. This study is distinguished from prior researches in view of following. First, prior researches focused on the relationship between employment type of public enterprises' CEOs and managerial performance. However, in addition to this, this study analyzes the relationship of internal auditors and managerial performance. Second, unlike prior researches studying the relationship between employment type of public corporations' CEOs and managerial performance with an emphasis on parachuting employment, this study researches impact of employment type as well as expertise of CEOs and internal auditors on managerial performance. Third, prior researchers mainly used non-financial indicators from various samples. However, this study eliminated subjectivity of researchers by analyzing public enterprises designated by the government and their financial statements, which were externally audited and inspected. In this study, regression analysis is applied in analyzing the relationship of independence and expertise of public enterprises' CEOs and internal auditors and managerial performance in the same year. Financial information from 2003 to 2007 of 24 public enterprises, which are designated by the government, and their personnel information from the board of directors are used as samples. Independence of CEOs is identified by dividing CEOs into persons from the same public enterprise and persons from other organization, and independence of internal auditors is determined by classifying them into two groups, people from academic field, economic world, and civic groups, and people from political community, government ministries, and military. Also, expertise of CEOs and internal auditors is divided into business expertise and financial expertise. As control variables, this study applied foundation year, asset size, government subsidies as a proportion to corporate earnings, and dummy variables by year. Analysis showed that there is significantly positive relationship between independence and financial expertise of internal auditors and managerial performance. In addition, although business expertise and financial expertise of CEOs were not statistically significant, they have positive relationship with managerial performance. However, unlike a general idea, independence of CEOs is not statistically significant, but it is negatively related to managerial performance. Contrary to general concerns, it seems that the impact of independence of public enterprises' CEOs on managerial performance has slightly decreased. Instead, it explains that expertise of public e

      • 체급경기 선수들의 체중감량 실태에 관한 연구

        유승원(Yu Seung Won),최송렬(Choi Song Yeol),김병선(Kim Byung Seon) 한국체육교육학회 1998 한국체육교육학회지 Vol.3 No.1

        These are the results of investigative analysis focusing on the actural condition of 801 spats playas who participate in weight relevant sports. This research pried classifies the players by sex (564 males, 237 females) and by region (250 from large metropolitan areas, and 561 from small towns) 1) Most of these athletes joined their particular sport an their own, while others joined because of their coach`s suggestion to do so. Satisfaction with their own participation in their respective spats is around 40%. They do not, however encourage others to participate in similar weight relevant sports -- the reason bang that a high percentage say that it is difficult to lose weight and maintain that weight loss. Exactly 50.94% say that they want to continue in their sport, but when faced with the challenge of $quot;making weight$quot; they world change to arms kind of spat if possible. 2) The results show that most of the athletes lose weight just prior to a game or match. The motive behind such drastic weight loss has to do with the platter`s strategy for facing an opponent of a weaker weight class, ar may be related to the team`s line-up against a particular opposing team. However, there ate other athletes who don`t feel that it is necessary to lose weight because they are already at their optimal level. 3) The statistics show that the athletes lack the proper training skills and methodology of weight Ices training. Generally, most hear of weight loss training through word-of-mouth information from veteran teammates. Weight loss training by word-of mouth information is more commonly known than the advice gives by coaches. Coaches are usually able to pass a their expertise regarding weight loss to the players at a rate of 56.43%. 4) The player respond that the prevalent watt loss method is through a restricted diet and increased exercise. Popular opinion holds that that method best -- and the worst method being medicinal therapy. The rata that the coaches one able to persuade players to actually apply a diet/exercise regimen is at 46.94%. 5) The diet plan is used because it is relatively easy to reduce weight, and also to maintain that weight loss. The reason cited fog using mecicinal they is that it facilitates rapid weight loss, even when alternative ids have reached than limits. 6) Regarding the question of whether a not the coaches know if their players are using medicinal therapy or not, 58.30% report that they do not know. When a coach discovers that a playa has used any kind of drugs to induce weight loss, severe punishment follows. These days, very few players choose medicinal therapy, and generally drug tests ate not administered on the day of the sporting event. However, a very high parentage of the players is in favor of imposing a mandatory drug test. 7) After extreme wight loss, feelings of insecurity set in, as well as a loss in self-confidence. Physiologically, constant thirst and hunger were cited as a problem. Diminished strength and swollen glands were noted as a side effect. Additionally, hands and other parts of the body are more likely to fall asleep. 8) The majority of athletes recover from their drastic weight loss through relaxation techniques, and by replenishing their bodies with proper nutrition. Their coaches` advice for faster recovery is basically the same method. 9) Proper weight loss methods will be implemented as more people become aware of those methods and develop a moral consciousness. Moreover, the problem of excessive weight loss should be a as a national concern for its athletes. Current methods should be continually modified and improved upon to ensure the safety and well-being of ow sport enthusiasts.

      • 골프스윙 교육을 위한 몸통회전의 운동학적 해석

        유승원 ( Seung Won Yu ) 한국스포츠리서치 2007 한국 스포츠 리서치 Vol.18 No.4

        This study carried out a kinematic analysis of the body rotation that reaches the thorax and the left arm during a golf driver swing. A three segment system that shows the rotation of thorax with respect to the pelvis was established, and the anatomical motion of the left arm and the thorax during golf driver swing were explained. as subjects, a total of seven players were selected, two professional golfers and five national golf team players. Image collection was carried out at an indoor range. In order to collect the swing image data, coordinates were given to human anatomical boundary point and the golf club by referencing the collected images from Vicon Motion System Ltd.(VMSL). The area axes were formed by dividing the pelvis and thorax into separate systems according to anatomical classification, and by using them, the degree differences between pelvis and thorax were successfully shown. The result showed that the swing sequentially loosened the upper segments by gradually decreasing this degree difference. It was expected that golfer`s bodies would twist in the process of their making a strong swing, and as a result, the body rotation showed the effect of gradually matching the movements of eccentric contraction. It was also shown that the left arm`s degree difference caused by the body gradually decreased. and that as the body slowly settled, the left arm`s angular motion became large.

      • KCI등재후보
      • KCI등재
      • KCI등재
      • 선교적 해석학과 천국의 서기관: 신약성경의 구약성경 해석에 비춰본 선교적 해석학

        유승원(Yu, Seung-Won) 주안대학원대학교 2024 주안신학논단 Vol.2024 No.2

        이른바 ‘선교적 해석학’(missional hermeneutics)은 세계를 향해 선교적 부담을 안고 선교를 실천하며 해석하려는 선교사 또는 선교학자 그룹이 ‘미시오 데이’(missio Dei) 신학적 관점으로 성경 전체 또는 그 전체의 각 부분을 해석해 내려는 일련의 특별한 노력이다. 이런 접근이 전통적 성서학 해석 방법론을 취하는 성서학계 일반에게는 생소하기도 하고 불편할 수도 있다. 필자는 이러한 성경 연구 접근 방식이 신약성경 내의 기독론적 또는 복음적 구약성경 활용과 동기(動機) 차원에서 유사하다는 생각을 갖게 되어 현금의 ‘선교적 해석학’ 접근과 신약성경 시대의 성경 또는 소위 율법(토라) 해석과 적용을 서술적으로 비교하면서 전자의 신학적·성서학적 타당성과 가능성, 그리고 규범적 의미 등을 고찰해 보고자 한다. 양자를 비교하는 것은 이 둘을 하나의 경향으로 묶는 하나님 나라의 복음적 관심 때문이다. 신약 문서들의 구약성경 사용 현상에 대한 논의 부분은, 필자가 지난 2002년 교수로 재직하던 시절 학내에서 발표했던 내용의 일부를 이 비교 연구의 목적에 부합하게 첨삭하여 재구성한 것이다. 이논문은 특정 해석적 방법론의 옹호나 반대 논지라기보다는 ‘선교적 해석학’의 정의(定義)와 방향을 탐색하는 한 신약 학도의 진단적 연구(heuristic study)가 될 것이다.성한 것이다 유승원, “신약 공동체의 종말론적 구약 해석에 대한 소고: 새 밀레니움의 해석학을 기대하며,” 「나사렛논총」, 2000, 41-72. 필자의 당시 발표는 현재 관심 있는 사람들이 참고하려 해도 접근할 길이 없이 사장(死藏)된 성격의 것이기에 이 논문을 통해 그 중요한 부분들이 공개적 지면에 드러나 공론화(公論化)의 빛을 보기 원하는 바람도 있다. 이 논문은 특정 해석적 방법론의 옹호나 반대 논지라기보다는 ‘선교적 해석학’의 정의(定義)와 방향을 탐색하는 한 신약 학도의 진단적 연구(heuristic study)가 될 것이다. “Missional Hermeneutics” is an orientation of biblical studies by missiology groups to implement the spirit of missio Dei in interpreting the Scripture and also in applying its teachings to the life of Christian community and to the surrounding world. Its claim of the concept of missio Dei as prerogative of Christian theology and practice demands the Bible to be a tool for the mission of God. In terms of phenomenological hierarchy setting of significance, the imperative of missio Dei appears to be placed beyond the traditional understanding of the authority of the Scripture, for the Bible should be a tool for the implementation of the mission in the church and in the world around, not vice versa. The motive of Missional Hermeneutics corresponds to that of the hermeneutical tendency of the New Testament community of faith in the sense that the experience of the gospel as God’s new revelation controlled the interpretation of their Bible, which was the Torah of the Lord whether it was from Hebrew texts or from Greek translations of it. New Testament authors, including Paul and Gospel writers, radically reinterpreted their Torah to show that it fundamentally pointed to the life, the redemptive death and the resurrection of Jesus Christ according to the gospel of the Kingdom of God as proclaimed and articulated by early church. Their methodological skills to handle the texts of the Old Testament may not meet the modern exegetical criteria of rationality, but their confidence in the gospel truth that their hermeneutics strongly attempted to support proved to be valid and in turn constituted essential part of the full authority of the New Testament as their Bible in history. The Missional Hermenutics may be justified to be valid, if its confidence in the priority of the missio Dei imperative rightly proves to be God’s revelation for the contemporary generation according to the matrix of the gospel of the Kingdom of God, on the same ground in which New Testament hermeneutics secured its validity by successfully bracing the truth of the gospel. Its validity of theological correctness as well as of the methodology it embraces for the interpretation of the Bible, however, should be put to the test of the broader discussion of the worldwide church.

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