사회적기업의 제도 현황과 부패방지 방안에 대한 연구

Abstract

Korea promotes, supports, and regulates social enterprises through the Social Enterprise Promotion Act. In this Act, a “social enterprise” refers to a company that engages in business activities such as production and sales of goods and services while pursuing social goals such as improving the quality of life of local residents by providing social services or jobs to the underprivileged or contributing to the local community. It is an enterprise. In general, businesses pursue profit, while social enterprises pursue profit, but they also have the purpose of solving social problems or creating social values through business activities, so they receive various support from the government or local governments.
 However, social enterprises engage in corrupt practices in various fields, such as overcharging labor costs, fraudulent receipt of subsidies for job creation projects, accounting fraud, improper use of support funds, fraudulent subsidies, fraudulent business development expenses, operational corruption, fraudulent receipt of social insurance premiums, and use of subsidies unrelated to business purposes. are doing
 Due to such corruption, the value of social enterprises is being devalued, and it can be evaluated that corruption is so widespread that the government has discussed reducing subsidies to social enterprises.
 In Ⅱ below, the concept, characteristics, and typology of social enterprises were reviewed, and the goals and roles pursued by social enterprises, the method of creating social values, and the sustainable social influence of social enterprises were considered. In Ⅲ, what is corruption in social enterprises is defined, and the causes of corruption, cases of corruption, and problems caused by corruption are mentioned. In Ⅳ, the regulation on sanctions in case of corruption was reviewed in the Social Enterprise Promotion Act, and the revision of this law was presented to prevent corruption, and solutions were presented by dividing it into internal and external measures.