창업중소기업에 대한 지원세제의 개선방안

김철권,이상신 남서울대학교 2007 남서울대학교 논문집 Vol.13 No.1

This article is to study on improvement for start-up small business tax benefit in korea. There are many issues if it is right or not to give a tax benefit for start-up small business. But many country have given the tax benefit for start-up small business, the tax benefit will do. This article treat start-up small business tax benefit from three points, these are start-up small business itself, investor and assistance for it. First, it study what are the tax benefits for start-up small business itself, and it present reform measures of the tax benefits for start-up small business itself. Second, it treat investors to start-up small business. These investors are for example personal investors, institutional investors, investment company for start-up small business and so on. And it present reform measures of the tax benefits for these investors. Third, it study assistances for start-up small business, and it present reform measures of assistances for start-up small business.

창업중소기업에 대한 지원세제의 개선방안

김철권,이상신 남서울대학교 2005 남서울대학교 논문집 Vol.11 No.2

Improvement for Start-up Small Business Tax Benefit This article is to study on improvement for start-up small business tax benefit in korea. There are many issues if it is right or not to give a tax benefit for start-up small business. But many country have given the tax benefit for start-up small business, the tax benefit will do. This article treat start-up small business tax benefit from three points, these are start-up small business itself, investor and assistance for it. First, it study what are the tax benefits for start-up small business itself, and it present reform measures of the tax benefits for start-up small business itself. Second, it treat investors to start-up small business. These investors are for example personal investors, institutional investors, investment company for start-up small business and so on. And it present reform measures of the tax benefits for these investors. Third, it study assistances for start-up small business, and it present reform measures of assistances for start-up small business.

서울신용보증재단 지원 소상공인 예비창업자의 특성별 성과

전덕영,윤병섭 아시아유럽미래학회 2022 유라시아연구 Vol.19 No.1

최근 몇 년 동안 코로나바이러스감염증-19(COVID-19)가 지속되면서 소상공인의 경영상태가 매 우 악화되고 있다. 정부는 시장실패(market failure)에 직면한 소상공인에게 금융위험을 낮추고 경영활동을 촉진해 수익성을 향상할 수 있도록 정책목적성을 지니고 지원한다. 소상공인 정책자금은 새로운 사업 형성, 재기(再起) 등을 지원해 소상공인의 성장을 돕고 소상공인을 통해 고용을 창출함으로써 국가 경제발전에 기여 하도록 유도한다. 정책자금의 전략적 배분은 소상공인 성공의 열쇠가 된다. 본 연구의 목적은 서울신용보증재단이 지원하는 소상공인 예비창업자 특성별 성과를 분석함에 있다. 서울신 용보증재단이 소상공인 예비창업자를 대상으로 펼치는 창업컨설팅을 통한 정책자금 지원이 예비창업자 특성 에 따라 총자산회전율, 매출액, 종업원 수 등에 나타나는 성과를 밝힌다. 서울신용보증재단은 예비창업자들을 대상으로 창업 전에 사업계획서 작성 등 1단계 컨설팅을 지원하고, 창업 후에 창업자금과 2단계 컨설팅을 지 원한다. 서울신용보증재단은 예비창업자 단계부터 창업 후 3년 이내까지 정책자금과 컨설팅을 지원하여 준비된 창업을 통해 실패를 낮추는 정책목적성을 지니고 있다. 본 연구는 코로나바이러스감염증-19(COVID-19) 이전인 2016년부터 2018년까지 3년 동안 서울신용보증재단이 도운 예비창업자 500개 업체의 사업계획서 작성 등 1단계 컨설팅, 창업 후에 창업자금과 2단계 컨설팅 자료를 분석하였다. 코로나바이러스감염증-19(COVID-19) 이전 자료를 분석해 정부의 정책목적성을 살펴봄으로써 최근 코로나바이러스감염증-19(COVID-19)로 시장실 패(market failure)에 직면한 소상공인의 정책목적성과 그 당위성을 살펴본다. 독립변수는 성별, 연령, 창업 준비 기간, 동업종 경험, 신용관리 역량, 비은행 대출, 총자산, 자기자본비율, 부채비율, 목표순이익 등의 소상 공인 예비창업자 특성별 요인을 사용하였고, 종속변수는 총자산회전율, 매출액, 종업원 수 등의 성과를 사용 하였다. 회귀분석 결과는 다음과 같다. 첫째, 소상공인 예비창업자를 대상으로 창업컨설팅을 통한 정책자금 지원이 총자산회전율에 유의한 정(+)의 영향을 미치는 변수는 성별, 자기자본비율, 목표순이익 등이며, 유의한 부(-) 의 영향을 미치는 변수는 총자산(창업소요 자금)이다. 이는 남성 창업자가 목표순이익을 높게 설정하여 자기 자본비율을 높이고, 창업비용을 적게 지출하여 총자산회전율을 높임으로써 소유자산을 효과적으로 이용한다 고 판단할 수 있다. 둘째, 소상공인 예비창업자를 대상으로 창업컨설팅을 통한 정책자금 지원이 매출액에 유 의한 정(+)의 영향을 미치는 변수는 성별, 총자산(창업소요 자금), 자기자본비율, 목표순이익, 동업종 경험 등 이다. 이는 동업종 경험이 풍부한 남성 창업자가 규모 있는 총자산, 높은 자기자본비율을 지니고 목표순이익 을 높이면 창업하여 경영할 때 매출액이 증대함을 시사한다. 셋째, 소상공인 예비창업자를 대상으로 창업컨설 팅을 통한 정책자금 지원이 종업원 수에 유의한 정(+)의 영향을 미치는 변수는 총자산(창업소요 자금), 목표순 이익, 동업종 경험, 신용관리 역량(등급) 등이다. 이는 동업종 경험이 풍부한 소상공인 예비창업자가 규모 있 는 총자산을 지니고 목표순이익을 높여 신용관리 역량을 함양하면 창업하여 경영할 때 일자리 수 창출에 기여 함을 시사한다. 본 연구는 서울신용보증재단이 소상공인 예비창업자를 대상으로 펼치는 창업컨설팅을 통한 정책자금 지원 이 총자산회전율, 매출액, 종업원 수 등에 긍정적 영향을 미친다는 결과를 바탕으로 실무적 제언을 다음과 같 이 한다. 첫째, 남성 창업자가 여성 창업자에 비해 동업종 경험과 인적 네트워크가 풍부하여 경영성과에 기여 한 것으로 나타나고 있다. 따라서 여성 창업자에게 업종 경험과 창업 기회 확대 등 선택 폭을 넓힐 환경 조성 이 필요하다. 단기적 성과보다 장기적 성과에 초점을 두는 여성 창업자 육성방안을 심도 있게 연구해 여성이 미래 일자리 창출에 일익을 담당할 수 있도록 여성 창업관련 제도를 정비 및 확충해야 한다. 둘째, 동업종에 서 매출액을 증대해 본 경험과 관리 노하우, 판매네트워크 등 암묵지를 지닌 소상공인 예비창업자가 그렇지 않은 예비창업자보다 경영성과 창출에 유리하다. 특히, 실패한 소상공인이 재기할 경우 성과를 통해 종업원을 고용하는 등 확대재생산의 기반을 마련할 수 있으므로 정부는 실패한 소상공인의 재기방안을 확대해 재창업 을 유도하면 사회적 자본 손실을 극소화할 수 있다. 셋째, 목표순이익이 총자산회전율, 매출액, 종업원 수 등 에 긍정적 영향을 미치는 요인임을 밝혀 소상공인 예비창업자를 대상으로 컨설팅을 통해 정책자금을 지원할 때 높은 목표의식을 가지고 창업할 수 있도록 의식훈련을 강화하여야 한다. 넷째, 소상공인 예비창업자는 정 보비대칭성으로 시장실패의 영역에 있다. 정부는 소상공인을 대상으로 정책자금을 지원할 때 성장성 있는 창 업기업은 연성정보를 기반으로 하는 창업자금 지원을 고려해야 한다. 다섯째, 예비창업자에 대해서는 창업 전 부터 상권분석, 사업계획서 작성, 사업타당성 분석을 통해 창업실행이 될 수 있도록 지속적 창업컨설팅 지원 이 이루어져야 한다. In recent years, as the pandemic caused by the coronavirus infection-19(COVID-19) continues, the financial status of small business owners has drastically deteriorated. The government supports small business owners facing market failure in accordance with the policy goals in lowering financial risks and promoting management activities in order to improve profitability. Small business policy funds support new business formation and recovery to help small business owners grow and contribute to the development of the national economy by creating employment opportunities. Strategic allocation of policy funds is the key to the success of small business owners. The purpose of this study is to analyze the performance of consulting and funding support by characteristics of small business owner prospective entrepreneurs supported by the Seoul Credit Guarantee Foundation. The Seoul Credit Guarantee Foundation will disclose the results of total asset turnover ratio, sales amount, and number of employee depending on the characteristics of small business owner prospective entrepreneurs who provided start-up consulting and policy funds to small business owner prospective entrepreneurs. The Seoul Credit Guarantee Foundation supports small business owner prospective entrepreneurs with firstphase consulting, such as writing a business plan before starting a business, and supports second-phase consulting with start-up funds after starting a business. The goal of the Seoul Credit Guarantee Foundation is to reduce the number of failed start-ups through consulting and policy funds support from preliminary start-up stage to within three years after start-up. This study analyzed the first-stage consulting data including the preparation of business plans and the second-stage consulting data of 500 small business owner prospective entrepreneurs helped by the Seoul Credit Guarantee Foundation for three years from 2016 to 2018, before COVID-19. By analyzing the data before COVID-19, the government's policy objectives and their justifications for those objectives are examined for small business owners who have recently faced market failure due to COVID-19. The characteristic factors of small business owner prospective entrepreneurs such as: gender, age, start-up preparation period, industry experience, credit management capability, non-bank loan, total asset, equity capital ratio, debt ratio and target net income were used as independent variables. Also, total asset turnover ratio, sales amount and number of employee were used as dependent variables. The results of the regression analysis on the performance of each characteristic of small business owner prospective entrepreneurs are as follows. First, the variables in which supporting policy fund through start-up consulting for small business owner prospective entrepreneurs has a significant positive(+) effect on total asset turnover ratio are gender, equity capital ratio, and target net income. And a variable that has a significant negative(-) effect on total asset turnover ratio is total assets(start-up expenses). This can be judged that the male entrepreneurs, the higher the target net income, the higher the equity capital ratio, and the smaller the start-up expenses, the higher the total asset turnover ratio, thereby effectively using the assets owned. Second, the variables in which supporting policy fund through start-up consulting for small business owner prospective entrepreneurs has a significant positive(+) effect on sales amount are gender, total assets(start-up expenses), equity capital ratio, target net income, and industry experience. This suggests that if male entrepreneurs with a lot of experience in the same industry have a high total assets, a high equity capital ratio, and a high target net income, sales amount increase when starting and operating a business. Third, the variables in which supporting policy fund through start-up consulting for small business owner prospective entrepreneurs has a significant positive(+) effect on on the number of employee are total assets(start-up expenses), target net income, industry experience, credit management capability(grade). This suggests that if male entrepreneurs with a lot of experience in the same industry have a high total assets, a high target net income, and cultivate credit management capabilities, they will contribute to creating jobs when starting and operating their new business. This study makes practical suggestions based on the results that supporting policy fund through start-up consulting conducted by the Seoul Credit Guarantee Foundation for small business owner prospective entrepreneurs has a positive effect on total asset turnover ratio, sales amount, and number of employee. First, it was found that male entrepreneurs contributed to business performance due to their richer experience and human network in the same industry than that of female entrepreneurs. Therefore, it is necessary to create an environment that will expand the range of choices for female entrepreneurs, such as industry experience and expanding the opportunities for the foundation of start-ups. The women's start-up-related system should be reorganized and expanded so that women can play a part in creating future jobs by in-depth research on ways to foster female entrepreneurs focusing on long-term performance rather than short-term performance. Second, small business owner prospective entrepreneurs with experience in increasing sales amount at a same industry, management know-how, and tacit knowledge such as sales networks are more advantageous in creating business performance than small business owner prospective entrepreneurs who do not. In particular, if failed small business owners make a comeback, they can lay the foundation for expanded reproduction, such as employees hirement through employees through results-based criteria, so the government can minimize social capital losses by expanding ways to revive failed small business owners. Third, it is necessary to strengthen conscious training so that small business owner prospective entrepreneurs can start their own businesses with a high sense of goal when providing policy funds through consulting by revealing that target net income has a positive effect on total asset turnover ratio, sales amount, and number of employee. Fourth, small business owner prospective entrepreneurs have a higher threatness of market failure due to information asymmetry. When providing policy funds to small business owners, the government should consider supporting start-up funds based on soft information for start-up companies with growth potential. Fifth, for small business owner prospective entrepreneurs, continuous start-up consulting support should be provided for the execution of start-up through commercial district analysis, business plan preparation, and business feasibility analysis before start-up.

A Study on the Effects of Small Enterprise Start-up Preparatory Factors on Business Performance

Seung-Hee Kim,Young-Ki Kim,Shin-Hea Choi 한국유통과학회 2017 The Journal of Industrial Distribution & Business( Vol.8 No.5

Purpose – The present study aims to examine the relationship between small enterprise start-up preparatory factors and increases in sales and operating profits, which are business performances utilizing the National Survey of Actual Conditions of Small Enterprises conducted by the Small Enterprise, Market Service. Research design, data, and methodology – Start-up preparatory factors were divided into six types; business type, start-up history, start-up motives, preparatory periods, and start-up funds to figure out the relationship between sales and operating profits with regression analyses. Regression analyses were conducted based on the foregoing with a view to identifying the effects of start-up preparatory factors on business performance. Results – Since start-up preparatory factors generally affect business performance, it was identified that start-up preparatory factors importantly affect operating profits and sales, which are business performances. However, start-up preparatory periods and the implementation of education among preparatory activities were shown to have no effect on business performances, and the effect of the ratio of start-up fund provided by the founder on operating profits was shown to be not significant. Conclusions – The present study comprehensively examined those start-up preparatory factors that have positive effects on business performances after start-up. The present study is meaningful in that it can provide positive implications for efficient start-up of small enterprises hereafter.

유통 소상인의 창업 준비가 경영성과에 미치는 영향: 창업 동기에 따라

최인혁 ( In-hyok Choi ) 한국유통경영학회(구 한국유통정보학회) 2020 유통경영학회지 Vol.23 No.6

Purpose: The reason that the survival rate of small business owners is lower than that of advanced countries, despite the government's strong support, is because, as pointed out in previous studies, founders start a business with a lack of understanding of the preparation for a start-up and the motivation for start-up is not clear. Therefore, in this study, we will examine the impact of start-up preparation activities on management performance based on small retailers with low survival rate among small business owners, and based on this, look at how the effects of start-up preparation activities on business performance are different depending on the motivation for start-up. Research design, data, and methodology: In this study, a multiple regression analysis was conducted by extracting information on entrepreneurship and sales of small merchants in wholesale and retail businesses corresponding to the distribution business from the original data of the annual survey of small businesses conducted by the Ministry of Small and Medium Venture Business. Results: The results of the study according to the analysis results were as follows: First, the preparation of business plans and the experience of working in the same type of business during startup preparation activities had a significant effect on sales, while the market research and completion of startup training were found to be insignificant. Second, it was found that the start-up preparation period had a significant effect on sales. Third, the influence of startup preparation activities on sales was different depending on the startup motivation. Specifically, it was found that only the experience of working in the same industry during the start-up preparation phase affects sales. Conclusions: This study suggested the need for innovative entrepreneurship based on actual entrepreneurship in relation to livelihood entrepreneurship, which is a social problem recently, and suggested the need to manage livelihood entrepreneurship by being pushed out.

시니어 창업교육생의 특성과 기업가정신이 소상공인 창업교육 만족도에 미치는 영향 연구

강태균(Kang, Tae Gyun) 한국산업경제학회 2017 산업경제연구 Vol.30 No.3

본 연구는 전라북도 공공기관 및 평생교육기관에서 시니어 세대를 대상으로 개설한 소상공인 창업교육에 참여한 교육생의 특성과 기업가정신이 교육만족도에 미치는 영향을 연구했다. 연구목적을 달성하기 위해 전라북도 공공기관 및 평생교육기관의 시니어 소상공인 창업교육에 참여한 326명의 응답을 표본으로 SPSS 21.0을 이용하여 검증하였다. 연구결과, 시니어 소상공인 창업교육생의 개인특성요인인 성취욕구와 자기효능감 중에서 자기효능감이 시니어 소상공인 창업교육 만족도에 통계적으로 유의한 정(+)의 영향을 미치고 있는 것으로 나타났다. 또한, 창업멘토와 개인네트워크의 환경특성 중에는 창업멘토, 개인네트워크 모두 시니어 소상공인 창업교육 만족도에 통계적으로 유의한 정(+)의 영향을 미치고 있는 것으로 나타났다. 한편, 기업가정신은 혁신추구성과 위험감수성 모두 시니어 소상공인 창업교육 만족도에 통계적으로 유의한 부(-)의 영향을 미치고 있는 것으로 나타났다. 결론적으로 본 연구에서는 시니어 소상공인 창업교육생의 개인특성, 환경특성이 창업교육 만족도에 영향을 미친다는 것이 검증되었다. 그러므로 시니어 소상공인 창업교육생들의 창업의지를 재고시키기 위해 창업교육 프로그램 개발 시 교육생의 개인적 특성과 환경특성을 사전 검토하여 교육 내용에 반영하면 창업교육 만족도를 높일 수 있을 것이다. The purpose of this study is to investigate the characteristics of the senior entrepreneurs who were enrolled in the small business start-up education which was conducted by the public organizations and lifelong educational institutions of Jeollabuk-do, and to examine the effect of entrepreneurship on the educational satisfaction of the participants. For the purpose of the study, questionnaires were distributed to and collected from 326 who participated in the class of small business start-up education provided by the public organizations and lifelong educational institutions of Jeollabuk-do, and their replies were verified using SPSS 21.0. From the study, it was learned that, among the personal characteristics of desire for achievements and self-efficacy, the latter (self-efficacy) alone had statistically significant positive (+) effect on the satisfaction with the small business start-up education for senior entrepreneurs. The results of the study also showed that, both the mentor for start-up and private network as the environmental characteristics had a statistically significant positive (+) effect on the satisfaction with the small business start-up education for senior entrepreneurs. Whereas, entrepreneurship was found to have a statistically significant negative (-) effect on the satisfaction with the education for senior start-up entrepreneurs in respect to risk taking and innovation-orientedness. In conclusion, it was proved that both the personal and the environmental characteristics of the participants in the small start-up business education for seniors could affect the satisfaction with the education. In order to promote the entrepreneurship of the participants in the start-up education and, at the same time, to increase their satisfaction with the education, it seems necessary to review the individual as well as environmental characteristics of the entrepreneurs beforehand even in the development stage of the program for start-up education and reflect their results in the contents of the education.

소상공인 창업자의 특성, 창업성공요인 및 창업성과의 구조적 관계에 관한 연구

나상균 대한경영정보학회 2016 경영과 정보연구 Vol.35 No.4

본 연구는 소상공인 창업자의 특성이 창업된 사업체 운영의 성공요인과의 관계를 살펴보고, 창업 성공요인이 창업성과와의 관계를 분석하고자 한다. 또한 창업자의 특성이 창업성과에 미치는 구조적 영향 관계를 분석하고자 한다. 본 연구를 통하여 창업을 준비하는 예비 창업자나 기 창업자들이 안정적이고 성공적인 사업체 창업과 운영을 위한 시사점을 제공하고자 한다. 본 연구의 결과는 다음과 같다. 첫째, 창업자 특성과 창업성공요인과의 관계이다. 분석결과, 소상공인 창업자 특성 중 경험특성은 창업성공요인과 관계에 있어서 재무상태, 점포관리, 제품 및 서비스관리의 모든 요인에서 영향을 미치는 것으로 분석되었다. 하지만, 심리적 특성에서는 제품 및 서비스관리에서만 영향을 미치는 것으로 분석되었고, 재무상태와 점포관리에서는 영향을 미치지 않은 것으로 분석되었다. 이는 소상공인이 창업에 대한 성취욕구 및 창의성이 높을수록 창업 성공 가능성이 높아지는 것을 의미한다. 둘째, 창업성공요인과 창업성과와의 관계이다. 분석결과, 창업성공요인인 재무상태, 점포관리, 제품 및 서비스 관리는 창업성과에 영향을 미치는 것으로 분석되었다. 이는 소상공인 창업자가 사업체 운영에 필요한 창업성공요인의 정확한 의사결정은 소상공인의 창업성과에 영향을 미치고 있음을 의미한다. 셋째, 창업자 특성과 창업성과와의 관계이다. 분석결과, 창업자 특성인 경험특성과 심리적 특성은 모두 창업성과에 영향을 미치고 있는 것으로 분석되었다. 이는 창업자 특성인 창업에 대한 경험과 심리적 특성을 높게 인식하고 있는 소상공인이 창업성과가 높다는 것을 의미한다. The present study has the purpose of analyzing the relationship between entrepreneurial characteristics and success factors of small-scale start-up founders as well as the relationship between success factors and performances of start-up businesses. It is also aimed in this study to determine the structural effects of start-up founders' characteristic upon their performances and, by thus, to provide those who prepare for and/or have been operating start-up business with suggestions for stable and successful start-up as well operation. The study resulted in the following outcomes: First, the analysis of the relationship between characteristics and success factors of start-up business found that the empirical characteristics of small-scale start-up business founders might influence every factor for their success including the financial conditions as well as management of shops, products and service. Their psychological characteristics, however, turned out to have influence upon the management of products and service only, but not upon the financial conditions and management of shops, a result implying that the higher desire and creativity small-scale start-up business founders have, the more probable the start-up businesses become successful. Second, it was learned from the analysis of the relationship between success factors and performances of start-up businesses that such success factors of start-ups as financial conditions as well as management of shops, products and service could exercise impact upon their performances, signifying that the exact decision making of small-scale start-up founders might affect the performances of small-scale start-up businesses. Third, the analysis of the relationship between entrepreneurial characteristics and performances of start-up founders revealed that both empirical and psychological characteristics of start-up founders might have influence upon the performances of start-up businesses, leading to the conclusion that small-scale start-up founders could achieve higher performances in their start-up when they are highly aware of empirical and psychological characteristics for start-up as part of entrepreneurial characteristics.

소상공인 창업에서, 창업 동기와 사회적 자본이 창업성과에 미치는 영향 : 한국과 중국의 실증 비교를 중심으로

왕윤,정진섭,우시진,한군 한국전문경영인학회 2021 專門經營人硏究 Vol.24 No.3

소상공인은 국가 경제에서 중요한 비중을 차지한다. 최근 코로나19로 인해 한﮲중 양국의 소상공인들은 큰 타격을 받았다. 반면 4차 산업혁명으로 인한 디지털 전환은 소상공인 창업에서도 하나의 기회가 될 수 있다. 본 연구는 한﮲중 양국에서 소상공인 창업자의 창업동기와 사회적 자본이 창업의지와 창업성과에 미치는 영향을 분석하고자 한다. 또한, 창업의지와 창업성과 사이에 디지털 전환의 매개효과, 창업지원 플랫폼 및 자기효능감의 조절효과도 고찰하고자 한다. 실증연구의 결과, 중국의 성취동기와 한국의 신뢰가 창업성 과와의 관계에서 기각된 것을 제외하고 모든 독립변수는 창업의지와 창업성과 간에 유의 한 영향을 미쳤다. 또한 디지털 전환은 ‘부분 매개효과’가 나타났고 창업지원 플랫폼 및 자기효능감의 조절효과는 나타나지 않았다. 결론부문에서는 이러한 결과를 토대로 한﮲중 양국의 소상공인 창업에 있어서, 다양한 시사점을 제시하였다. Small business owners occupy an important part of the national economy. Recently, small business owners in Korea, China, and both countries have been hit greatly by COVID-19. On the other hand, digital transformation made by the 4th Industrial Revolution can be an opportunity for small business start-ups. This study aims to analyze the effect of small business start-up motivation and social capital on start-up willingness and start-up performance in both Korea and China. In addition, the mediating effect of digital transformation between start-up willingness and start-up performance, and the moderating effect of start-up support platform and self-efficacy are also considered. As a result of the empirical study, all independent variables had a significant effect between the start-up willingness and the start-up performance, except that China's ’achievement motivation’ (among start-up motivation) and Korean ’trust’ were rejected in the relationship between start-up performance. In addition, digital transformation showed a ‘partial mediating effect’, and there was no moderating effect of start-up support platform and self-efficacy. Based on these results, the conclusion section suggests various implications for small business start-ups in both Korea and China.

중소기업 종사자의 창업역량과 창업의도 간의 영향 관계: 창업효능감과 창업멘토링의 매개효과 중심으로

이언주 한국벤처창업학회 2023 벤처창업연구 Vol.18 No.6

This study attempted to analyze the impact of individual entrepreneurial capabilities on entrepreneurial intention targeting small and medium-sized business employees, and sought to confirm the mediating effect of entrepreneurial efficacy and entrepreneurial mentoring between entrepreneurial capabilities and entrepreneurial intention. The sub-variables of entrepreneurship competency were analyzed separately into creativity, problem solving, communication, and marketing. 368 questionnaires collected from employees at small and medium-sized manufacturing companies located across the country were used for empirical analysis. A parallel dual mediation model with no causal relationship between parameters was used for empirical analysis using SPSS v26.0 and PROCESS macro v4.2. As a result of the analysis, first, among the start-up competencies, creativity, communication, and marketing were confirmed to have a significant positive (+) effect on start-up efficacy. Second, among the start-up competencies, creativity, communication, and marketing were tested to have a significant positive influence on start-up mentoring. Third, both startup efficacy and startup mentoring were found to have a significant positive influence on startup intention. Fourth, among start-up capabilities, creativity and marketing were confirmed to have a significant positive (+) effect on start-up intention. Fifth, startup efficacy and startup mentoring were found to have a mediating effect on startup intention except for problem solving among startup competencies. As a result, it was confirmed that in order to strengthen the intention to start a business among small and medium-sized business employees, start-up efficacy and start-up mentoring are important factors, and that marketing and creativity have an important influence among individual start-up capabilities, so education and prior preparation for these are necessary. As follow-up research, it will be necessary to apply multivariate models, analyze time series data, research considering external environmental factors, and test the difference between start-up capabilities and performance considering detailed population characteristics.

소상공인의 자기결정성 특성이 창업의지에 미치는 영향

박세언(Se Eon Park),황찬규(Chan Gyu Hwang),권두순(Do Soon Kwon) 한국데이타베이스학회 2015 Journal of information technology applications & m Vol.22 No.4

Micro small business start-ups are receiving financial and marketing support from government or public authority, but business closure rate is very high and it causes a hugh burden to households and national economy. This study aims to verify the causal relationship between the self-determination characteristic of small business start-ups and entrepreneurial intention through learning orientation and innovation ability. The man"s intrinsic motivation of self-determination theory is expected to have an impact on the entrepreneurial intention of small business start-ups. The self-determination theory includes perceived autonomy, perceived competence, perceived relationship as independent variables. This study presented a research model for explaining the entrepreneurial intention of small business start-ups, and collected 260 survey responses from the small business start-ups In order to validate the proposed research model, PLS analysis is performed with valid 246 questionnaires. By PLS technique, the measurement reliability and validity of research variables are tested and the path analysis is conducted to do the hypothesis test. Path analysis shows that perceived autonomy does not significantly affect the learning orientation and innovation ability. On the other hand, perceived competence significantly influences learning orientation and innovation ability. Perceived relationships had significant influence on learning orientation. It is found that the parameters of learning orientation and innovation ability significantly influence the dependent variable of entrepreneurial intention. Based on the results, a policy and strategy for supporting small business start-up are presented.