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사회적기업의 경제적·사회적 성과분석 : 정부지원금의 효과를 중심으로
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Type
Academic journal
Author
Journal
Korean Association of Governmental Studies Korean Public Administration Quarterly Vol.24 No.4 KCI Accredited Journals
Published
2012.12
Pages
1,037 - 1,063 (27page)

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사회적기업의 경제적·사회적 성과분석 : 정부지원금의 효과를 중심으로
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본 연구는 우리나라의 사회적기업에 대한 중앙정부 및 지방정부의 예산지원의 효과를 중심으로 사회적기업의 경제적·사회적 성과지표의 결정요인을 분석한다. 사회적기업의 업체당 평균 외부지원금은 사회적 편익 과 비슷한 수준으로 나타나 외부지원금이 사회적기업이 창출하는 사회적 편익에 대한 보상적 수준인 것으 로 판단된다. 그러나 사회적기업의 성과지표 결정요인 회귀분석 결과, 정부지원금은 경제적 성과(EROI)에는 직접적으로 유의한 영향을 주지는 않으며, 고용노동부 및 지방자치단체의 지원금은 통계적으로 유의하게 사회적 수익률(SROI)을 감소시키는 것으로 나타났다. 이러한 결과는 현행 고용보조금 형태의 정부지원금 지원 방법과 체계의 개선이 필요하다는 점과 사회적기업의 사회적 목적 실현에 따른 생산손실과 수익손실을 객 관적으로 측정할 수 있는 정밀한 측정도구의 개발 및 사회적 가치창출 정도를 사회적기업의 지원체계에 반 영할 수 있는 유인시스템의 도입이 필요하다는 것을 시사한다.
#경제적 투자수익률 #사회적 투자수익률 #사회적 편익 #사회적기업 #정부지원금

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