중소기업정책금융에 관한 소고

손영화(Young-Hoa Son) 한국기업법학회 2008 企業法硏究 Vol.22 No.3

Today, small and medium-sized enterprises take charge of job creation and new industry. Small and medium-sized enterprises are taking charge of the function as a subject which forms industry together with a major company. Therefore, small and medium-sized enterprises are, which can be referred to as being constituting the base which supports the competitive power of national industry in a sense. Each country has placed various policy money systems in order to take care of small and medium-sized enterprises. Training support of small and medium-sized enterprises has been an important policy subject not only in developing countries but in advanced nations like as the United States and Japan. Briefly considered to the system and the contents about a small and medium-sized enterprises policy and technical finance of the United States and Japan. Political current-events point which our country can acquire as a result They say that the efforts for the improvement of legal systems for promotion of the policy to small and medium-sized enterprises which was continuous and was consistent, and related policy promotion must run a race. As a result our country need to advocates enthusiastically "small first principle". A small and medium-sized enterprises policy is extended in future our country below when carrying out the policy money centering on technical finance. it is going to point out to the portion which must place a central feature. First, which sets commencement-of-business support of small and medium-sized enterprises as the center of a policy. Small and medium-sized enterprises with entrepreneurship open the place which bears and plays an active part. Second, the preparation of a policy for a small-and-medium-sized-enterprises which carried out the basis to the vision of internationalization also is required. It shall be needed to develop a policy and to go with the strong point which internationalization i.e., expansion of an enterprise opportunity, expense reduction, promotion of international division etc., Policy money is considered by the method of using a guarantee rather than the method of direct financing carrying out useful more. Third, the small and medium-sized enterprises policy need the thing suitable to the demand of an area which it develops and goes for the demand of an area. Also in support of technical finance. the technical finance to the small and medium-sized enterprises by a local bank is required.

글로벌 중소기업의 글로벌 지향성이 기업의 경영성과에 미치는 영향

노은식(Eun Sik Noh) 실천경영학회 2016 실천경영연구 Vol.11 No.1

In the today’s world, the economy is opening up and being integrated through globalization and the products are standardized and modularized and the global market changes into homogeneity and the development of transportation and communication shortens the distance in time and space to the world market, which provides opportunities for the enterprises to develop further. Due to the vitalization of the capital market and the government’s deregulation, many enterprises are advancing abroad, and this trend is not limited to big corporations but has effects on small and medium-sized enterprises and venture companies (Kim Jeong-po, 2005) Entrepreneurial directivity thinking and global network are essential requisites for global small and medium-sized enterprises to overcome the shortage of resources compared with big corporations and immature business administration capabilities. The purpose of this research is to examine the effects of global directivity of global small and medium-sized enterprises on the business management performance through global marketing capabilities and to examine whether there are moderating effects according to the nationality difference between Korea and the other countries. The participants in this research were the employees of 50 randomly selected global small and medium-sized enterprises located in both at home and abroad and a total of 360 questionnaires were distributed to them from December 1, 2015 to February 29, 2016 and 327 copies were collected, of which 4 defective copies were excluded and the remaining 323 effective questionnaires were used for statistical analysis data. The collected data underwent the coding process and were analyzed using IBM SPSS statistics version 22.0 for windows and AMOS 22.0. This research aims to establish the effects of global directivity of global small and medium-sized enterprises on the global marketing capabilities and the business management performance, and it has significance in its positive analysis to examine whether the nationality difference between Korea and overseas countries has moderating effects. The results of verifying the research hypotheses are summarized as follows. First, the results of the analysis of the hypothesis that global directivity of global small and medium-sized enterprises will have effects on global expansion of global marketing capabilities showed that entrepreneurial directivity and network directivity had statistically significant effects on global expansion. Second, the results of the analysis of the hypothesis that global directivity of global small and medium-sized enterprises will have effects on market directivity of global marketing capabilities showed that market directivity, entrepreneurial directivity, network directivity all had statistically significant effects on market directivity of global marketing capabilities. Third, the results of the analysis of the hypothesis that global marketing capabilities of global small and medium-sized enterprises which are the parameters will have effects on business management performance showed that the two variables - global expansion and global market directivity - were all significant. Fourth, the results of verifying the hypothesis about the analysis of the moderating effects of nationality difference between Korea and the other countries showed that, in the simple path significance comparison, the hypothesis that “there will be differences in the effects of the entrepreneurial directivity of global small and medium-sized enterprises on global expansion according to the nationality difference between Korea and the other countries,” and the hypothesis that “there will be differences in the effects of the entrepreneurial directivity of global small and medium-sized enterprises on global market directivity according to the nationality difference between Korea and the other countries,” were adopted in Korea and rejected in the other countries, s

A Study on the Impact of Strategic Orientation on International Performance of Chinese Small and Medium-sized Cross-border E-Commerce Enterprises in the Post-Epidemic Period―Focusing on the Mediating Role of Big Data Capabilities with Data from Enterpri

상홍강,송재훈 아시아.유럽미래학회 2022 유라시아연구 Vol.19 No.3

With the development of the epidemic, the growth of traditional foreign trade has slowed down and cross-border e-commerce has grown against the trend, attracting a large number of small and medium-sized enterprises to join. However, facing the complex international market environment, many Chinese small and medium-sized cross-border e-commerce enterprises lack market insight and fail to seize the opportunity, making it difficult for them to compete in the international market. In the complex and ever-changing international market environment, enterprises with high strategic orientation will take the initiative to cultivate their big data capabilities, and small and medium-sized cross-border e-commerce enterprises can quickly integrate their internal and external resources through big data capabilities, adjust their strategies based on big data analysis, and make their strategies more in line with the changes in the market environment, so as to achieve the goal of steady growth in enterprise performance with maximum effectiveness. To this end, this paper conducted a questionnaire survey on small and medium-sized cross-border e-commerce enterprises in Hebei Province, China, and explored the relationship between strategic orientation and international performance of small and medium-sized cross-border e-commerce enterprises by using big data capability as a mediating variable. The final conclusions are: strategic orientation has a significant positive impact on the international performance of enterprises, strategic orientation can promote the development of enterprises' big data capabilities, big data capability has a partial mediating effect between strategic orientation and the international performance of small and medium-sized cross-border e-commerce enterprises. Based on the empirical results and research objectives, this paper suggests that small and medium-sized cross-border e-commerce enterprises should pay attention to the selection, cultivation and development of strategic orientations to promote a high match between their own resource advantages and external environment, they should also pay attention to the cultivation of big data capabilities, cultivate corresponding talents in enterprises and establish their own big data systems. The government should strengthen the construction of cross-border e-commerce infrastructure, promote the unification of international cross-border e-commerce rules, and standardize the cross-border e-commerce market.

A Study on the System of Corporate Income Tax for Supporting the Small and Medium-sized Enterprises of China

서정우,위에슈민 한국회계정보학회 2013 회계정보연구 Vol.31 No.4

Globally, the importance of small-sized enterprises in the development of national economic development becomes significant. In major countries like U.S., etc., small-sized enterprises contribute more than 95% of the whole enterprises of the country’s development. Since the Chinese open economic, small and medium-sized enterprises in China contribute significantly on continuous development of national economy. According to national statistics of China, number of registered small and medium-sized enterprises already exceeds 10 Million, which comprises 99.8% of total registered enterprises. Total assets value of industrial small and medium-sized enterprises is 60%, and the income and tax is 40% of national statistics. Not only small and medium-sized enterprise provides around 75% of employment opportunity, but also contributes increasing of number of newly employed by 90%. In addition, 60% of total export is from small and medium-sized enterprise. Small and medium-sized enterprise contributes significantly on the development of Chinese economic growth and social development and the growth in the number of small and medium-sized enterprise and increase in an output become the new growing point of Chinese economy. Chinese government currently supports small and medium-sized enterprise through various tax support policies. However, in order to increase the effectiveness of tax support policies, government needs to verify appropriate target for the policy and to develop simplified and comprehensible tax support system. Also, education and promotion on tax system for small and medium-sized enterprise should be strengthened.

중소기업 해외진출지원에 관한 연구 일본과 독일의 지원정책사례를 중심으로

요시모토 코지,배일현 한국유통과학회 2015 유통과학연구 Vol.13 No.7

Purpose - This research analyzes overseas expansion support systems for small- and medium-sized enterprises in Germany and Japan. Germany and Japan have developed overseas expansion support policies for such enterprises. The study then explores the implications for Korea and its local governments. Research design, data, and methodology - We did a comparative analysis of Japan and Germany and their support for overseas expansion of small and medium companies. Data were mainly collected from the Ministry of Economy, Trade and Industry (Japan) and the Germany Trade and Invest (Germany) agency through statistics and literature surveys, and analysis studies. Results - First, human resources cultivation and funding support policies, which both Germany and Japan use as part of small- and medium-sized enterprise policies, should be modified to Korean circumstances and to reflect its own small- and medium- sized enterprise support needs. Second, both the German policies that support overseas expansion of small- and medium- sized enterprises and those of Japan's include the philosophy and methods that put an emphasis on these enterprises, despite the fact that there are big differences in the overseas policies in these two countries. Third, German and Japanese governments are embracing the idea that small- and medium- sized enterprises are key to their national economies and implementing policies based on the ratio occupied by these en-terprises in the domestic consumption or GDP. In other words, Germany and Japan consider small- and medium-sized enterprises as central to their nation's industry, and assess them as economic industry that should definitely exist for the continued survival of big businesses, and not just as merely supplemental to big business. Fourth, whereas Germany emphasizes support to product exhibition in its overseas expansion support policies, Japan is providing integrated support containing foreign direct investment to small- and medium-sized enterprises. Fifth, there are differences in the overseas expansion support in Germany and Japan in terms of their support to big business. Whereas Germany considers support to big business unnecessary, Japan is implementing active support policies to areas corresponding to big business. Korea will have to benchmark the policies of Germany and Japan, and decide whether or not to give full support to small- and medium-sized enterprises, while excluding areas supporting big business. Conclusions - Based on this analysis of German and Japanese overseas expansion support policies, we need to choose the policies that will engender a solid outcome and derive modified policies for the circumstances of Korea. Additionally, we can use the comparison of the overseas support policies of Japan and Germany to choose small- and medium- sized enterprise overseas expansion support policies for Korea. However, we cannot provide specific overseas support policies by industry. This point will be referenced as a limitation of this study. In future research, we expect that some researchers will take an empirical approach to exploring Korean overseas expansion support through collecting cases of overseas support policies and interviewing policy authorities.

A Study on the Strategy of Internationalization of Chinese Small and Medium-Sized Enterprises

Li, Tian-Guo 글로벌경영학회 2014 글로벌경영학회 학술대회 발표논문집 Vol.2014 No.2

Chinese large state-owned enterprise is regarded as the dominant leader of Chinese enterprise internationalization strategy for a long time. However, in recent years, some private enterprises become an important subject of overseas investment. Chinese small and medium-sized enterprises is a new subject in the international market, and will continue to enhance the strength. This paper reviews the present situation of small and medium-sized enterprises in China, and expound how Chinese small and medium enterprises should make the internationalization strategy based on the analysis of the external development environment and existing problem of the of small and medium-sized enterprises. The industrial upgrade of small and medium-sized enterprise is not only the problems of production mode, but also is the problem of construction of social order. Small and medium enterprises should establish effective corporate governance system, maximize human capital utility, and improve technology innovation ability of enterprises.

Analysis and Countermeasures to Alleviate the Financing Constraints of Small and Medium-Sized Enterprises

Jing Man 동북아경상학회 2023 동북아경상연구 Vol.4 No.2

Purpose - Small and medium-sized enterprises are an important component of China’s national economy, but their financing channels are constrained by many factors. With the rapid development of financial technology, they have shown enormous potential in the field of financing for small and medium-sized enterprises. This study aims to analyze how fintech can alleviate financing constraints faced by small and medium-sized enterprises, and propose corresponding countermeasures. Through analysis and research, it has been found that financial technology has effectively expanded the financing channels of small and medium-sized enterprises by improving the accessibility of financial services, reducing transaction costs, and improving risk management capabilities. However, technical risks, regulatory uncertainty, and the financial transparency of the enterprise itself remain the main factors that constrain its development. To this end, constructive countermeasures and suggestions are proposed Design/Methodology/Approach - Based on the technical basis of fintech, this paper studies the problem of fintech alleviating the financing constraints of small and medium-sized enterprises. Findings - This paper studies mainly analyzes the mechanism of fintech alleviating financing constraints. Research Implications - Suggest strengthening the construction of financial technology regulatory framework, improving the internal financial management level of small and medium-sized enterprises, and promoting the coordinated development of financial technology and traditional financial institutions, in order to further release the positive role of financial technology in alleviating financing constraints for small and medium-sized enterprises.

중소기업의 금융환경과 관계형금융에 대한 법적 고찰

성승제 한국경제법학회 2014 경제법연구 Vol.13 No.3

Firstly, this paper reviewed on legal definition of small and medium enterprises. Secondly, I emphasized that essential factor in improvement of financial system regarding small and medium enterprises is asymmetric information. The fact that possessing asymmetric information towards corporation has always been depicted as critical problem in small and medium enterprise finance, and this problem seems to be remain unsolved. Information that financial companies obtain can only be limited information since small and medium enterprises are not equipped with appropriate financial statement and credibility of quantitative information is also very low. Therefore although Korea’s level of support towards small and medium enterprises is sufficient compared to other OECD countries, but yet still small and medium enterprises are having trouble in raising funds. I explained once again that such problem keeps reoccurring. This problem has been pointed out since 30 years ago, and the reason being for such problem is first, small and medium enterprises’ management scale is small due to weak capital power and also business stability is lower than big corporations. Second, since financial transaction bases on credibility, banks tend to limit giving loans to small and medium enterprises. Third, financial cost is high since small and medium enterprises’ loan handling cases is a lot but total loan amount is low compared to big corporations. Fourth is establishing small and medium enterprises are somewhat easy since it can be started with little capital, but since there are many competitors it is also easy to go out of business. Fifth reason is that there is high competition in financing, thus it is hard to actually raise funds. Lastly, policy funds ratio for small and medium enterprise is high and financial fund is low. These reasons are all applicable today, except for one. Prior to full enforcement of Basel III, complication of small and medium enterprise is increasing. Restoration of relationship banking is being suggested, but its enforcement is still in question. In order to improve financial environment for small and medium enterprises, we need to strengthen the positions of small and medium enterprises so that relationship banking can be put into force. 본고는 우선 중소기업의 법적 의의를 검토하였다. 다음 중소기업금융 제도 개선에서 핵심은 정보의 비대칭성 문제라는 점을 재확인하였다. 중소기업 금융에 있어서 거래처에 대한 정보의 비대칭성이 심각한 문제라는 것은 거의 언제나 지적되고 있으며, 풀리지 않는 숙제라 할 것이다. 재무제표가 제대로 구비되어 있지 않고 정량적 정보의 신뢰성도 낮기 때문에 금융회사가 중소기업에 대하여 수집할 수 있는 정보도 제한적일 수밖에 없다. 그래서 우리나라 중소기업정책이 지원규모 및 종류 등에서 OECD 어느 나라와 비교해도 뒤지지 않은 수준이라는 의견이 있음에도 불구하고 우리나라 중소기업은 여전히 자금 마련에 어려움을 느끼고 있다. 이러한 문제는 계속되고 있다는 점을 다시 설명하였다. 이미 30여 년 전부터 지적된 바 있으니, 당시에도 첫째 중소기업은 자본력이 취약하여 경영규모가 작고 경영 그 자체도 안정성이 대기업에 비하여 낮다는 점으로 인하여 금융 측면에서 불리한 점이 되고 있어서 자금조달의 능력을 약화시키는 요인이 된다는 점, 둘째 중소기업은 신용력이 약한 즉, 금융거래란 신용력이 바탕이라는 면에서 중소기업은 불리하며 일반 상업은행은 신용도가 낮은 중소기업에 대한 대출에 제한을 두려고 한다는 점, 셋째 중소기업 융자는 건당 자금 수요가 대기업에 비하여 상대적으로 소액이고 건수는 많기 때문에 금융비용이 높게 먹는다는 점, 넷째 중소기업은 비교적 소자본으로 창업이 가능하여 창업기동성은 유익하지만 신규기업이 많은 만큼 죽기도 잘 한다는 점이 있고, 은행들의 입장에서 그만큼 대손처분 가능성과 불안정성이 높아서 금융조건·절차·융자기간 등을 까다롭게 부과하려고 한다는 점, 다섯째 융자경쟁이 過當하기 때문에 은행융자의 창구를 더욱 어렵게 한다는 점, 여섯째 중소기업에 대한 정책자금 공급비율이 높고 금융자금 융자의 폭이 좁다는 점 등이 지적된 바 있다. 이중 한 가지를 제외하고는 오늘날과 거의 같다고 할 수 있다. 오늘날 바젤Ⅲ 협약 전면실시를 앞두고 대기업에 비하여 취약한 중소기업 금융의 어려움은 더욱 가중되고 있다. 관계형 금융의 복원이 제안되고 있으나, 전망은 미지수라 할 것이다. 중소기업 금융환경을 개선하기 위한 법적 검토가 관계형 금융을 실천에 옮길 중소 금융회사 입지 강화 등을 통하여 이루어져야 한다고 본다.

중소기업과 대기업간 상생협력에 관한 연구

박병희 ( Byung-hee Park ),장석인 ( Sug-in Chang ) 사회혁신기업연구원 2019 혁신기업연구 Vol.4 No.2

21세기에 들어오면서 산업계의 경쟁 패러다임은 기존의 개별기업 간에 경쟁을 벗어난 대기업과 중소기업으로 구성된 기업생태간의 경쟁으로 바뀌고 있다. 글로벌화의 영향을 미친 소비자들에 의한 다양한 수요와 산업기술의 빠른 변화로 단일 기업으로는 모든 것을 감당하기가 어려워지고 있는 것이다. 이제 대기업과 중소기업 간의 협력을 상호간의 윈윈(Win-Win) 관계로 인식하고 경쟁력의 원천인 학습 능력과 네트워크 능력을 구축하도록 협력하는 관계로 발전시켜 나가야 한다. 본 연구에서는 한국 대기업과 중소기업 간에 상생협력에 대한 이론을 고찰하고, 중소·대기업간 협력의 개념과 필요성에 대해 살펴보며, 중소·대기업간 양극화 현상과 부진원인과 중소기업의 성과측정과 중요성을 분석해보고, 상대적으로 취약부문에 속하는 중소기업의 입장에서 대기업간의 상생을 통해 안정적인 성장기반을 구축하고 글로벌 시장을 창출하고 확대해 나갈 수 있는 전략을 모색해 보고자 한다. In the 21st century, the industry's competitive paradigm has shifted from the competition between individual firms to the enterprise ecology of large Enterprises and Small and Medium-sized Enterprises. This study examines the theory of win-win cooperation between large Enterprises and Small and Medium-sized Enterprises through literature studies, examines the concept and necessity of cooperation between large companies and Small and Medium-sized Enterprises, measures the polarization of large Enterprises and Small and Medium-sized Enterprises, measures the performance of sluggish causes, and Small and Medium-sized Enterprises. Therefore, Small and Medium-sized Enterprises should strive to have core and internal capabilities, and in order to establish long-term positive win-win partnerships between large companies and Small and Medium-sized Enterprises, Small and Medium-sized Enterprises have attractive factors or key competitive advantage factors in the market. It is important to have a high level of security and to remain positive and challenge the industry and market.

중소기업의 사회적 책임(CSR)에 대한 입법적 구현

송호신(Song, Ho-Shin) 한국재산법학회 2012 재산법연구 Vol.28 No.4

최근 CSR은 전세계적인 이슈가 되고 있으며, 법적인 문제로 적극 다루어지게 되었다. 우리나라에서도 정부와 학계를 중심으로 CSR의 법제화에 대한 논의가 수면 위로 떠오르고 있다. 그러나 이러한 논의는 주로 대기업을 중심으로 전개되었다. 특히 2004년 전경련이 100인의 CEO에게 시행한 조사에 따르면 응답자의 80%가 CSR이 기업경쟁력 제고의 핵심요소 가운데 하나라고 답할 만큼 대기업들은 자율적 참여의 방향으로 나아가고 있다. 반면에 대다수 중소기업들은 CSR에 대한 인식이 매우 부족하며 CSR 추진에 대해서도 소극적이고 부정적이다. 그렇지만 2005년 화성소재 D공장의 타이 여성노동자들의 다발성 신경장애 발병 방치 사건이나 해외진출 한국기업의 임금착취와 감금노동 등 착취공장(sweatshop) 사례가 발생하면서 우리나라 중소기업들 역시 CSR을 요구받게 되었다. 2010년 11월에 국제표준화기구(International Organization for Standardization : ISO)는「ISO 26000(SR: Social Responsibility)」이라는 CSR 국제표준을 발표하였는데, 이에 따라 CSR 문제는 국제입찰이나 계약상의 무역장벽과 연계될 것이 예상되어 우리나라 중소기업들에게 발등의 불로 다가올 전망이다. 중소기업청은 2008년 8월에 ‘중소기업 사회적 책임경영 전략방안’을 마련하여 중소기업의 CSR 인식확산과 인프라 구축 지원사업 등을 추진하고 있다. 2010년 12월 29일「중소기업의 CSR 법제」를 마련하고자 홍일표 의원 등 12인은 국회 지식경제위원회에「중소기업진흥에 관한 법률 일부개정법률안」(의안번호 1810422)을 발의하였다. 또한 2011년 6월 30일「중소기업기본법 일부개정법률안」(의안번호 1812469)이 국회에서 상정ㆍ가결되었으며, 동년 7월 15일 정부에 이송되어, 동월 25일 공포되었다. 동 법은 중소기업 CSR에 대한 최초의 입법이라 할 수 있다. 그러나 ‘… 기업의 사회적 책임 …’이라는 용어를 사용하지만 그 내용이 무엇인지에 대해 규정하고 있지 아니하기 때문에 중소기업의 사회적 책임에 대한 근거를 삼기에는 한계가 있다. 현재 국회 지식경제위원회 에 계류 중인「중소기업진흥에 관한 법률 일부개정법률안」의 입법이 이루어질 때에 중소기업 CSR법제의 의미가 살아날 수 있다. 동 법률안에는 “사회적 책임경영”의 개념을 정의하면서 사회적 책임경영에 대한 중소기업의 노력과 국가ㆍ지방자치단체의 지원, 그리고 사회적 책임경영활동 중소기업 육성기본계획의 수립ㆍ시행과 사회적 책임경영 지원센터의 지정에 대한 규정을 신설하고 있다. 인증제도의 도입에 신중을 기해야 하는데, 그 이유는 국제표준화기구(ISO)와 국제사회가 사회적 책임에 대한 인증을 반대한 때문이다. 그러나 인증제도 대신에 중소기업이 사회적으로 책임을 이행하는데 필요한 실천지(Guidance)만으로 그 방향을 잡아가야 할 것에는 한계가 있다고 사료된다. 또한 향후 국가인증의 가능성은 남아 있다고 할 것이다. 이와 함께 대기업이나 다국적기업의 요구에 의한 공급사슬(Supply Chain)의 활성화 및 CSR 추진 중소기업에 대한 판매와 경영 및 조세 등의 지원 제도 등이 마련되어야 할 것이다. Developed countries including the United States, Germany already since 1930 began a discussion on CSR(Corporate Social Responsibility). For decades, the discussion of the pros and cons that have been made active. In recent years, significant problems in foreign countries as CSR is seen as positive, and legal issues in our country has emerged as one. In 1990, Nike and GAP turned out to be unethical corporate management, worldwide boycott took place. Texaco Inc. as the disclosure of the tape on the racist conversation suffered imposed fines of $ 176,000,000. Especially the U.S. in 2002, Enron's and WorldCom's accounting scandals, the law was enacted due to the Sabanes-Oxley Act. The global trend since the company's contribution as a member of the civil service and beyond the practice of CSR, including environmental and social performance and the legal level of assessment is being developed to increase the levels. In contrast, a hostile atmosphere in the country and the corporate social conflict deepened, and social integration of this resolution as a way to elicit discussion on CSR has been materialized. However, these discussions took place mainly focused on large companies, small and medium-sized enterprises in the CSR discussion was negligible. Located on Hwaseong, women from Thailand who was working for D factory workers was onset of multiple neurological disorders. But companies were left to their. Among foreign companies operating in Korea, and the exploitation of wage labor to the confinement, there are cases. Therefore CSR for small and medium-sized enterprises in Korea and has become an opportunity to be asked. And on November 2010, the International Organization for Standardization is presented to international standards. It was called ｢ISO 26000｣. Accordingly, CSR on the international tenders or contracts in connection with trade barriers is expected to get stronger. Majority of Small and Medium-sized Enterprises in promoting CSR is a very passive. And Even perception of CSR is not enough. However, the economic status of the account when considering Small and Medium-sized Enterprises, if there is a proliferation of CSR, it is thought to be impossible to realize. The CSR for Small and Medium-sized Enterprises in order to effect major changes in corporate laws of the movement should take place. A direction that the legislation of CSR is regulated. To this end, the Commercial Code and the Act on Small and Medium-sized Enterprises is to establish general provisions for the CSR. Also, if you are using the internal control system can achieve the effectiveness of CSR. Another way to promote CSR in Small and Medium-sized Enterprises, assist and support are provided in the legislation. Support for the legislation has to do with the social responsible investment(SRI) and Donations accepted for such as a political contributions. And the Small and Medium-sized Enterprises to promote CSR management support and funding for the national and public lands leased and the various tax reductions, and is supported through social insurance. Currently, CSR policies and legislation of the legislative is in its early stages. The purpose of pursue the protection of corporate profit and the interests of the entire community is responsible for corporate purposes is the question of whether and how to reconcile.