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지역경제활성화를 위한 미국 지방정부 정책개발에 관한 연구
홍기용(Hong Ki Yong) 한국지역개발학회 1998 韓國地域開發學會誌 Vol.10 No.1
This study attempts to examine the regional economic development policies of the USA for possibly applying it to Korean soil. The auther found that the traditional paradigm of local economic development policies in US focused on the attraction of the firms from the outside to the designated region in early 1970`s and shift it to a process rooted in a market-driven private sector which State has taken on innovative entrepreneurial function such as venture capital provision, high technology development as well as export promotion projects. However, the regional economic development policy in Korea has been a part of regional industrial growth policy planned mostly by the central government rather than regional economic revitalizing scheme initiated by the local government. At the same time her policy objectives have only rested on increasing industrial productivity due to limmited policy tools whilst the US on promoting local employment opportunities and improving the international competitiveness of local industries. Therefore, this article tried to draw some recommendations and suggestions to Korean Government from surveyed in the US including market-oriented strategies, small scale industry development, human resource development and more active role of the local government in promoting the favourable business environment on the basis of socio-political availability prevailing in Korea.
홍기용 ( Ki Yong Hong ) 한국파생상품학회 1997 선물연구 Vol.5 No.1
본 논문에서는 파생금융상품에 대향 회계와 과세의 쟁점을 선물거래를 중심으로 논하고, 각국의 제도 및 법령을 검토하여 이를 우리 나라의 현행제도의 문제점과 바람직한 개선방향을 제시하도록 이론적 문헌연구를 하였다. 본 논문에서는 파생금융상품에 대한 경제적 실질을 반영하여 회계 및 과세의 제 규정들이 정비되어야 함을 기술하였다. 특히 회계에 있어서 거래목적을 명확히 구분하고 시가주의에 의한 손익인식 및 적절한 공시를 하여야 하며, 과세에 있어서도 회계의 손익인식을 바탕으로 보다 더 명확한 규정을 마련하여야 함을 강조하였다. 이러한 관점에서 파생금융상품에 대한 우리나라의 회계 및 과세관련 제규정들의 미비점을 검토하고 이에 대한 바람직한 개선방향을 제시하도록 하였다. 본 논문에서 각국의 제도와 비교 검토하여 제시된 우리 나라의 회계 및 과세와 관련한 여러 문제점과 개선방향은 향후 우리 나라의 제도를 정비함에 있어서 유용하리라고 기대한다.
홍기용(Hong Ki Yong) 한국지역개발학회 1998 韓國地域開發學會誌 Vol.10 No.2
This study attempts to examine the regional economic development policies of the selected States, USA. There are wide variations among states in their expenditures for regional economic development promotion, in the amount and types of incentives available to firms, and in the orientation taken by state departments of economic development to improving economic opportunities in their state. State compete with each other for economic development goals- plants, investment, jobs, and high tech industries. The programs are oriented toward providing the information services that business need. The divergence of state programs is implemented. For example, some state have a highly focused program on a small number of targets while other states have pursued a broad approach. There are also a great deal of variation in the extent to which state focus on attraction versus retention and business development. Many state showed a great deal of convergence on the process of revitalizing and strenthening economic development policy.