• Title/Summary/Keyword: 인사개혁

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Corporate Governance and Managerial Performance in Public Enterprises: Focusing on CEOs and Internal Auditors (공기업의 지배구조와 경영성과: CEO와 내부감사인을 중심으로)

  • Yu, Seung-Won
    • KDI Journal of Economic Policy
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    • v.31 no.1
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    • pp.71-103
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    • 2009
  • 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 enterprises' CEOs and internal auditors plays more important role in managerial performance rather than their independence. Meanwhile, there are limitations in this study as follows. First, in contrast to private enterprises, public enterprises simultaneously pursue publicness and entrepreneurship. However, this study focuses on entrepreneurship, excluding considerations on publicness of public enterprises. Second, public enterprises in this study are limited to those in the central government. Accordingly, it should be carefully considered when the result of this study is applied to public enterprises in local governments. Finally, this study excludes factors related to transparency and democracy issues which are raised in appointment process of executives of public enterprises, as it may cause the issue of subjectivity of researchers.

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A Study on the Efficient Improvement Way of Tax Investigation System (세무조사제도의 효율적 개선방안)

  • Kim, Ju-Taek;Jung, Eun-Chul
    • Korean Business Review
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    • v.16
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    • pp.23-42
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    • 2003
  • Most of the taxes in Korea are collected using a voluntary reporting payment system that meets most financial requirements. However, many people are unaware of their tax liability, and legal forces to ensure payment of taxes are weak within the Korean social structure. Therefore, the tax system cannot depend only on people's awareness of their tax liability, and for these reasons the Korean government has been investigating a system for fair taxation and the administrative punishment for tax evasion. In addition, an improvement to the taxation system is strongly 'demanded in order to protect taxpayers' rights, and improve the efficiency and rationality of the system. In this study, I compare and analyze the problems related to each nation's tax investigation system, and then propose an improved plan for a tax investigation system in Korea. It is necessary to prescribe in the bylaws of the Office of National Taxation that the investigator's performance rating or incentives are not affected in any way by the tax investigator's actual records on tax collection, as this type of evaluation can easily lead to conflicts with the primary goals of the law or written constitution.

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A Study on Introduction of Autonomous Police System in Korea (우리나라 실정에 맞는 자치경찰제 도입에 관한 연구)

  • Sung, Su-Young;Kim, Sang-Woon
    • The Journal of the Korea Contents Association
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    • v.19 no.4
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    • pp.573-580
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    • 2019
  • The purpose of this study is to establish the Police Reform Committee on May 10, 2017, with the aim of enforcing the nationwide autonomous police system in 2020. In addition, the government is promoting reforms of autonomous police and investigative structures, On April 5, 2018, a special committee of autonomous police system consisting of academics, civic groups, and legal professors was established. In 1991, the local council was established in Korea. In 1995, the local autonomous government era was launched with the election of local autonomous governors, but the field of security did not bring decentralization. This study suggests direction of organization and manpower management, personnel management and distribution, financial management, and political neutrality in order to introduce autonomous police system considering regional characteristics. Also, it should be promoted in the direction of maximizing the advantages of the decentralization system and national police without causing civil unrest and social disorder caused by the introduction of the rapid system. Self-governing police should reflect on the trend of autonomous decentralization in order to secure the Republic of Korea with a more secure policing policy, along with organic cooperation and mutual competition system with the national police.

일본 나라문화재연구소의 독립행정법인 이행과 관련된 제문제

  • 타나베이쿠오
    • Korean Journal of Heritage: History & Science
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    • v.45 no.4
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    • pp.160-173
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    • 2012
  • 일본 문화청 소속의 정부조직이었던 나라국립문화재연구소가 국가조직의 행정개혁에 따라 현재의 독립행정법인 나라문화재연구소로 변혁하면서 나타나고 있는 여러가지 상황에 대해서 살펴보고자 한다. 나분켄은 동아시아에서도 잘 알려진 국보 호류지금당벽화의 소실이 문화재 분야의 큰 문제로 부각되면서 종합적이고 학술적인 문화재의 연구 보호 종합기관의 설립 필요성에 의해 만들어진 기관이었다. 연구분야에서 보면 초기에는 역사, 건축, 미술공예, 정원, 유적 등 다양한 분야에서 출발했으나 나라지역의 헤이조큐 유적보존 문제가 주요 이슈로 떠오르면서 매장문화재의 발굴 중심으로 그 역할이 강화되는 변화를 겪에 되었다. 그러나 선사고고학이 아닌 역사고고학이 중심이었기 때문에 건축사나 정원사, 보존과학 등 서로 다른 학문이 융합하여 연구할 수 있는 강점이 강화되어 설립목적은 견지하면서 변모하였다. 독립행정법인으로의 변화는 1999년의 제145차 통상국회에서 "독립행정법인통칙법"이 성립되면서 부터였다. 독립행정법인의 취지는 독립 운영하는 쪽이 효율적인 부분을 분리시켜 법인격을 가진 기관으로 바꾸면서 운영교부금을 주무관청으로부터 받아 사용처를 독자적 재량에 맡기면서 이윤을 올릴 수도 있게 한 것이다. 또한 조직과 인사의 자율성을 보장받는 장점도 있으나 평가시스템이 되입되는 정신적 부담도 공존하게 된다. 즉, 민간 방법의 도입에 따라 국가의 부담을 경감하고자하는 의미가 내재되어있다. 나분켄의 독립행정법인화는 동시에 도쿄문화재연구소의 통합을 수반하게 되었다. 도분켄은 원래 미술공예품을 중심으로한 동산문화재 연구와 보존과학부분에 충실한 조직이었으므로 부동산문화재 중심의 나분켄과 통합에 우려의 목소리가 있었다. 그러나 불행중 다행으로 다카마쓰즈카 고분벽화의 열화문제와 키토라 고분 벽화의 보존문제로 인하여 전무후무한 협업연구가 진행되고 양 연구소의 역량을 결집할 수 있는 계기가 되었다. 결론적으로 말하자면, 독립행정법인화는 매년 예산을 중기계획이나 연도계획과 정합성을 유지하면서 독자적인 판단을 통해 편성하는 등 극히 유연한 대응이 가능하다는 장점을 가지고 있는 반면, 문화재 보존을 위한 연구라는 공공적인 목적을 가진 조직이 정부의 의도대로 독자적으로 이윤을 올리는 사업을 확립하여 국가의 부담을 경감하는 방향으로 나아갈 수 있는가라는 부분에서는 의심할 여지가 남아 있다.

Industrial Policy as a Development Strategy: Cuba' s Experience and Policy Implications (개발전략으로서 산업정책: 쿠바의 경험과 정책적 시사점)

  • Cin, Beom Cheol
    • International Area Studies Review
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    • v.22 no.3
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    • pp.3-27
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    • 2018
  • This paper analyzes Cuba's market-oriented reforms to alleviate essential problems with socialist countries such as soft budget constraints and incentive problems. It also discuss about effectiveness of industrial policy as a development strategy. The soft budget constraints and incentive problems resulted in the collapse of Soviet bloc and COMECON in early 1990s. After the collapse, Cuban economy suffered a steep dive, and national income tumbling down rapidly. Cuban faced serious shortages of food, gasoline, and other basic necessities of life. To halt and partially reverse economic downturn and dire austerity in the 1990's, the Cuban government made some partial reforms to the inherited Soviet system of cental planningand faced severe shortage in food, energy, and daily necessities. In response to the economic crisis. Cuba introduced economic reforms and implemented industrial policy as a development strategy as long as Cuba maintained a strong socialist country. Cuban government established the economic free zone law and attempted to induce foreign direct investment by implementing export-led industrial policy. Fiedel Castro approved the Law No. 165 "Free Zones and Industrial Parks", in 1996. However, Cuba's ESZ strategy seems to have failed because of the U.S. sanctions, but also because of Cuba's own policies, which do not allow foreign investors to hire workers directly and impose a high implicit tax on wages. By limiting advanced techniques of personnel and organization management, indirect employment can result in lowering work efforts and productivity of workers, and aggravating production efficiency in the ESZs. Another reason to fail comes from the double wage structure due to the double monetary-exchange rate system. Most of the high non-wage costs result from the double exchange rate system. Due to Cuba's imbalanced industry and production structures, concentrated labor force, and urbanization and centralization of agriculture production, the industrial transformation development model suggested by Lewis has not been successful unlike other Asian agriculture-led development model. Cuba has to overcome many difficulties in implementing industrial policy as a development strategy.

Layered and Dependent Structure of the Modern Official Documents in Korea and Japan (1894 - 1910): Focusing on the Documents Related with the Strategic Infrastructure Construction of Jeonbuk Province (1894-1910년 한국과 일본 근대기록구조의 중층성과 종속성 - 전북지역 전략적 인프라구축기록을 중심으로 -)

  • Kim, Kyung-nam
    • Journal of Korean Society of Archives and Records Management
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    • v.15 no.3
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    • pp.55-86
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    • 2015
  • This paper aims to interrogate the layered and dependent structure of the modern and official document management in Korea and Japan from 1894 to 1910. The focus of its study is on documents related with the strategic infrastructure construction in Jeonbuk Province through an analysis from the perspective of historic archival studies. For this study, the chosen period was when Japanese imperialists were on their way to seize the Korean official archival system. As such, our objects are the documents connected with the institution of the Japanese resident-general system in Korea and its infrastructural constructions as part of Japan's war plans of invading the continent. Among others, we examined the documents of the strategic infrastructure construction around Jeonju in Jeonbuk Province by Imperial Japan, in order to wage the Sino-Japanese War and subdue the Donghak Peasant Revolution. More specifically, we illuminate the sources and organization of the approval of the original documents in a higher level that is relevant to the determination of political, financial, and personnel matters, which were designed for the Japanese governmental rule over Korea from the era of the Gabo Reform to the period of the Japanese resident-generals, as well as analyze the actual states of the official documents ina lower level, which were drawn up by Korean government and the resident-general. Consequently, this paper suggests that official Korean archival system at this time must be understood under the context of a layered and dependent structure within the vertical connections between Korea and Japan, and not from the point of view of a national history.

How Science-Engineering Graduates Become so Powerful Elites in China? (중국의 이공계 강세 현상에 대한 고찰)

  • ;Bak Hee-Je
    • Journal of Science and Technology Studies
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    • v.4 no.2 s.8
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    • pp.1-32
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    • 2004
  • Korean scientific community has recently argued that, in order to attract talented young people to the science and engineering fields, more ranking positions in the governmental office should be filled in by science and engineering majors. In this context, a special attention has been paid to the Chinese case where science and engineering majors have taken the highest places in Chinese political hierarchy. This paper examines historical and social background of the salience of science and engineering fields in modem China. A closer examination shows that the salience of science and engineering fields was resulted by the distinct historical experiences of China-the socialist reform of higher education system and Cultural Revolution. The former shaped the social conviction that humanities and social sciences are less useful than science and engineering fields. The latter even spread the idea that majoring in humanities or social sciences run the risk of political oppressions. Thus, the salience of science and engineering in China is a social phenomenon reflecting an academic hierarchy forced by the radical politics of modem China. Also, the higher proportion of science and engineering majors in the raking governmental officers has been resulted by a unique Chinese political system, in particular the personnel management system of the Chinese Communist Party that emphasizes practical experiences after college graduation. The comparison of the social position of science and engineering majors in China and Korea without taking account of such historical and social background may therefore mislead our understanding of the cause of and counterplan to the decreasing popularity of science and engineering fields in Korean universities.

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Toegye's Tao-hsueh and the Theory of Governance (퇴계(退溪)의 도학(道學)과 경세론(經世論))

  • Kang, Heui Bok
    • The Journal of Korean Philosophical History
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    • no.41
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    • pp.71-92
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    • 2014
  • A series of the tragic 16th-century Sahwas sent Toegye into the depths of despair. In the face of the ensuing social disruption in which any criterion or direction is utterly lost, he could not but to reexamine the problem of human nature and good and evil. For Toegye, criterion or direction is connected with Principle, and human nature and the problem of good and evil are related with Mind. In other words, these problems are none other than the question: "As the subject of history and society, how a human being can set principle in a real world and realize it? How one can successfully control his wants and feelings with his rationality?" Toegye proposes that while laws and regulations should be reformed when they are outdated, good laws and regulations are not necessarily to be discarded. He also warns that ideal governance is not likely to be realized if only too conservatives take the lead while radicals, depended upon exclusively, would create too many problems.

A Study of Zhuxi's Daoxuezhengzhi(道學政治) through his political frustration in the partisan struggle of 1196 Qingyuandanghuo(慶元黨禍) (1196년 경원당화(慶元黨禍)의 사상정국에서 주희의 정치적 좌절을 통해서 본 주희의 도학정치고찰)

  • Lee, Wook-Keun
    • (The)Study of the Eastern Classic
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    • no.37
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    • pp.473-507
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    • 2009
  • The purpose of this study is to understand Zhuxi's Taoxuezhengzhi(道學政治) by reorganizing both his political opinion in each different political situation and his consistent political consciousness appeared in his whole political career. He concluded that the politics was the real problematic in Southern Sung, which made its structure distorted. This distorted structure of politics had widely rooted in whole sphere of society. In order to cure this political problematic, Zhuxi had focused on huangdi(皇帝) and chaoting(朝廷). That is why people is the basis of State and the result of politics, while huangdi and chaoting is the basis of politics and the beginnig of politics. According to Zhuxi, forming their political power group of their own will by using huangdi's power, the political elites close to only to huangdi made the function of chaoting unstable, with the result that the political decay produced. In chaoting, it resulted in the weakness of huangdi's power, the collapse of official discipline(紀綱), and the absence of public opinion(公論) and public aggreement(公議). Beyond chaoting, it resulted in the absence of political trust and the degeneration of public morals(風俗). In the Southern Sung were not altered the political orientation and culture based on the political decay, but only political orientation and characteristics of political elite only altered. This proves Zhuxi's approach that all problems in Southern Sung could resolve by the political approach. Zhuxi had suggested political issues in office. The alternatives for those political issues had basis of the theme, the one that saving people(恤民) is the purpose of politics. However his political ideas and the execution of them had been occsionally collapsed by the complex political structue, the mechanisms of political power, and the sameness and privatization of political geography in Southern Sung. Qingyuandanghuo(慶元黨禍) was the final stage of his political frustration, with the result that it led to the failure of Zhuxi's taoxuezhengzhi and interrupted the tradition of taoxue(道學) for the time being.

An Exploratory Study of Professionalism on Data Management Jobs in the Public Sector: From the Perspective of Library and Information Science (공공부문 데이터 관리직무의 전문성에 대한 탐색적 연구 - 문헌정보학 관점에서 -)

  • Heejin, Park;Ji Sung, Kim
    • Journal of the Korean Society for Library and Information Science
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    • v.56 no.4
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    • pp.491-514
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    • 2022
  • Public reforms based on New Public Management have made the public sector specialized, and accordingly the role of public administration has expanded as well as the demand on professional jobs has increased. On the other hand, with the rapid development of information and communication technology, the data produced by public sector organizations has also significantly increased. This environmental changes made data management and a data management job in the public sector critical. However, there have been very few studies of conceptualizations and systematic investigations on data management jobs. Moreover, specific definitions, types or qualifications of/for a data management job or a person who do this job are rarely reflected in relevant laws and regulations. Based on the systematic literature review, this study conceptualized professionalism, identified its multiple dimensions, and draw a conceptual research framework. Focusing on the professional control on personnel management which is one of the dimensions of professionalism, relevant laws, work guidelines and job descriptions included in job openings were analyzed with regard to a data management job in the public sector. The findings are as follows. First, an assigned role and responsibility associated with a data management job have vague boundaries. Second, work guidelines and manuals only focus on the post quality control stage rather than equally addressing all the eight stages of the data lifecycle. Third, neither a data management job in the public sector nor a person who take care of this job is not appropriately defined. Therefore, a role and responsibility of/for the job and a person in charge should be reflected in the relevant laws and guidelines in a tailored way. More importantly, job analyses and evaluations should be thoroughly conducted to enhance professionalism on data management jobs in the long term.