회원제 골프장의 경영개선 형태에 대한 실증적 고찰
The Study on Restructuring of the Private Golf Clubs
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A rapid increase of private and public golf clubs from the mid-2000s lowered their earnings dramatically. Particularly, private golf clubs have been in severe financial instability since 2010. Internal problems such as returning the initiation fees deepened the financial crisis. For 3.5 years from 2013, 66 of 235 private golf clubs have started restructuring by court receivership or themselves. Using the probit analysis, we found that the restructuring decision is significantly affected by the duration of the golf club, the type of manager, and financial soundness (e.g., capital impairment). The restructuring types were disposal to other managers and conversion to public golf clubs. 74.3% of the reconstructed clubs was the latter. Numerous private golf clubs are still in a situation of capital impairment. The policy support for the stabilization of golf club business is needed. Specifically, the precondition to convert the public golf clubs should be mitigated. Also, the discriminative tax burden of private golf clubs should be reduced.
Abstract
A rapid increase of private and public golf clubs from the mid-2000s lowered their earnings dramatically. Particularly, private golf clubs have been in severe financial instability since 2010. Internal problems such as returning the initiation fees deepened the financial crisis. For 3.5 years from 2013, 66 of 235 private golf clubs have started restructuring by court receivership or themselves. Using the probit analysis, we found that the restructuring decision is significantly affected by the duration of the golf club, the type of manager, and financial soundness (e.g., capital impairment). The restructuring types were disposal to other managers and conversion to public golf clubs. 74.3% of the reconstructed clubs was the latter. Numerous private golf clubs are still in a situation of capital impairment. The policy support for the stabilization of golf club business is needed. Specifically, the precondition to convert the public golf clubs should be mitigated. Also, the discriminative tax burden of private golf clubs should be reduced.
참고문헌 (21)
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