사업무관자산이 가업승계에 미치는 영향

Abstract

Numerous previous studies have argued that in order to achieve a smooth family business succession, the pre- and post-requisites for family business succession must be improved, but this researcher expanded the previous research a little further to include excessive cash held among unrelated assets and those unrelated to business activities. In order to achieve the purpose of the study, the determinants of family business succession are used as independent variables. Data collection for this study was conducted from March 10 to July 30, 2023, mainly targeting people interested in family business succession residing in Busan and Gyeongnam. A total of 265 responses were returned, but 10 insincere responses were excluded and the final 255 valid questionnaires were used as data for statistical analysis. The results of the empirical analysis are as follows. First, Pre-requisites did not affect succession implementation 1, but post-requisites appeared to affect family business succession implementation 1. Second, non-business asset 1 did not have a statistically significant effect on family business succession practice 2. On the other hand, business-unrelated assets 2 had a statistically very strong significant impact on family business succession practice 2. Third, as a result of the analysis in which satisfaction was the dependent variable and the four requirements were input as independent variables, three of the four independent variables (prerequisite, business-unrelated asset 1, business-unrelated asset 2 requirement) were significant. Especially business-related The Asset 2 requirement has a significant positive (+) effect at the 1% level. In order to increase succession satisfaction, it is judged that improvement of tax requirements for non-business assets 2 is absolutely necessary. Fourth, in the results with satisfaction as the dependent variable and family business succession practice 1 and 2 as the independent variable, family business succession practice 1 has a statistically very strong significant impact on succession satisfaction at the 1% level. Family business succession practice 2 was similarly found to have a significant impact on succession satisfaction. This study will serve as an opportunity for small and medium-sized business managers to work harder to cultivate the management capabilities of next-generation managers and fulfill their social responsibilities through the benefits provided by the government, and that the family business inheritance deduction system and family business succession system are used to avoid taxes. I hope that it will become a small and medium-sized company that strives to contribute to the national economy and provide employment stability for workers by inducing social benefits and promotion, rather than succeeding to the family business. In addition, I hope that this research paper will help stakeholders such as central and local governments, businesses, and financial institutions actively utilize the family business succession system to conduct long-term research and improve the national policy system.