농업법인 내실화를 위한 제도 개선 방안

Abstract

농업법인은 기존 가족농 체제의 한계 극복을 위해 1990년대 제도 도입 이후 각종 정책자금 지원, 세제 감면 등 여러 지원을 통해 지속적으로 육성되어 왔다. 그에 따라 6만여 개가 넘는 농업법인이 설립되는 양적인 성장이 이뤄졌다. 하지만 양적 성장 이면에 부실 법인 문제와 더불어 본래 취지와 다르게 운영되는 사례가 늘면서 농업법인 제도 내실화에 대한 요구가 높아지고 있다.

이 연구는 농업법인 제도 도입 이후 30여 년이 지난 시점에서 그 변천 과정과 현재의 관련 현안을 종합적으로 재점검하고, 변화된 농업여건하에서 제도를 내실화하기 위한 개선 방안을 제시하는 것을 목적으로 수행되었다.

Background and Purpose ○ Since the introduction of agricultural corporations in 1990, the Korean government has implemented various policies to improve agricultural competitiveness through collaborative and corporate management. As a result, the number of agricultural corporations has increased. However, many problems have emerged, such as an increase in insolvent businesses, management of out-of-purpose businesses, and illegal reception of grants. Against this backdrop, the government should endeavor to update regulations and enhance policy support to achieve the original goal of agricultural corporations and sustainable progress in response to the changing needs of the time.

○ This study reviews changes in the agricultural corporation system and support policies and inspects current issues. It also analyzes the state of agricultural corporations and their management. By inquiring into demands to improve the existing system and policies and exploring other countries’ systems for agricultural corporations, we intend to suggest improvement measures in response to changes in rural conditions.

Research Methodology ○ This study used literature reviews, statistical data analysis, surveys, case studies, and experts‘ advice. We reviewed prior literature to inspect Korea’s system for agricultural corporations and support policies and analyzed policy data on other countries’ systems, including France, German, and Japan.

○Regarding the analysis of the current state of agricultural corporations and their management, including financial statements, we looked into Statistics Korea‘s various surveys: the Agricultural Corporation Survey (2000-2018), the Census of Agriculture (2000-2015), the Economically Active Population Survey, and the Regional Employment Survey. We also used agricultural corporations’ financial statements (2018) collected by Korea Enterprise Data to analyze agricultural corporations‘ efficiency and factors to determine efficiency based on statistical methods, such as data envelopment analysis and multiple regression analysis.

○To analyze the current system’s problems and demands for improvement, we surveyed farmers and agricultural corporations, and studied local agricultural corporation cases. Besides, we depended on advice from related researchers, legal and tax experts, local governments’ officials in charge of agricultural corporations, court registry offices, farm management consultants, and associated organizations.

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