학술논문
중소기업의 성장성 및 수익성과 정부보조금의 고용창출효과
The Growth and Profitability of SMEs and the Job Creation Effect of Government Subsidies
The Growth and Profitability of SMEs and the Job Creation Effect of Government Subsidies
Document Type
Article
Author
Source
회계와 정책연구 / Review of Accounting and Policy Studies (RAPS). Nov 30, 2021 26(4):53
Subject
Language
Korean
ISSN
2635-8611
Abstract
[연구목적] 본 연구는 중소기업 일자리 창출을 위한 정부보조금 지원이 고용창출효과가 있는지 성장성과 수익성 등 기업의 특성을 고려하여 분석하여, 향후 정부의 보조금 지원 정책에 대한 방향성과 시사점을 제시하고자 하였다. [연구방법] 본 연구에서는 Cretop에 수록된 2011～2016년 667개 중소기업을 분석하였다. 표본 기업을 대상으로 정부보조금이 기업의 지원받은 당해 연도 및 차기 연도 고용창출에 영향을 미치고 있는지, 그리고 성장성과 수익성 등 기업 특성에 따라 정부보조금의 고용창출 효과가 차이가 있는지 분석하였다. [연구결과] 중소기업에 대한 정부보조금의 지원이 수혜 받은 지원연도(t기)의 고용 증가율을 높이는 것으로 나타났다. 또한, 기업의 수익성과 성장성을 대변하는 지표인 총자산이익률과 매출액증가율이 클수록 근로자를 더 채용하는 것으로 나타났다. 지원받은 중소기업들은 지원 차기 연도에도 고용을 유지하고 있었는데, 지원연도에 성장성이 높은 기업은 차기 연도에도 고용을 더 증가시키고 있었다. [정책적 시사점] 본 연구는 정부의 보조금 지원이 기업의 성장성과 수익성 등 재무적 특성에 따라 고용 창출에 미치는 영향이 달라짐을 보여줌으로써, 일자리 창출을 위한 정부 보조금 지원 정책의 방향성 제시와 보조금 지원 후에도 지속적인 일자리 창출로 이어질 수 있는 지원사업 관리가 필요함을 시사하고 있다.
[Purpose] This study analyzes whether government subsidies for job creation have an effect on job creation in SMEs by considering the financial characteristics of companies. The results of this study suggest directions and implications for the government’s subsidy policy in the future. [Methodology] In this study, 667 SMEs from 2011 to 2016 included in Cretop are analyzed. We analyze whether government subsidies affect job creation in the current year and the following year, and whether there is a difference in the job creation effect of government subsidies according to financial characteristics such as growth and profitability. [Findings] We found that government subsidies increase the employment growth rate in the support year (t) in SMEs. In addition, it was found that the higher the return on assets and the higher the sales growth rate, the more workers were hired. Supported SMEs maintain employment in the next year of support, and companies with high growth rate in the support year increase employment in the following year. [Policy Implications] This study shows that the impact of government subsidies on job creation varies according to the financial characteristics of individual companies. The results of this study suggest that profitability and growth potential should be considered when selecting a company, and growth potential of supporting companies should be managed after support for continuous job creation.
[Purpose] This study analyzes whether government subsidies for job creation have an effect on job creation in SMEs by considering the financial characteristics of companies. The results of this study suggest directions and implications for the government’s subsidy policy in the future. [Methodology] In this study, 667 SMEs from 2011 to 2016 included in Cretop are analyzed. We analyze whether government subsidies affect job creation in the current year and the following year, and whether there is a difference in the job creation effect of government subsidies according to financial characteristics such as growth and profitability. [Findings] We found that government subsidies increase the employment growth rate in the support year (t) in SMEs. In addition, it was found that the higher the return on assets and the higher the sales growth rate, the more workers were hired. Supported SMEs maintain employment in the next year of support, and companies with high growth rate in the support year increase employment in the following year. [Policy Implications] This study shows that the impact of government subsidies on job creation varies according to the financial characteristics of individual companies. The results of this study suggest that profitability and growth potential should be considered when selecting a company, and growth potential of supporting companies should be managed after support for continuous job creation.