북한의 사회주의 강성국가 건설과 국가재정법의 개정 의미

Abstract

New peace has already started in the Korean Peninsula through the ’Panmunjeom Declaration’ in April 27. South and North Korea should not forget the bold spirit of agreement that opens a new era of peace without wars in the Korean Peninsula. Exchanges and cooperation between South and North Korea are the basics to move into a new epoch of national conciliation, peace and prosperity and to put an end to the cold war and division. It is necessary to make an effort in building an economic community between South and North korea based on our experience in Gaeseong Industrial Complex which was a place for cooperation between South and North Korea in the past. To build an economic power that North Korea has been planning, pursuit of profit should be maximized assuming that ownership and management of state-owned enterprises are separated. Basically, a paradigm shift on public finance reform for the purpose of corporate existence is required to achieve the above. The study will take a glance over North Korea’s effort to build a powerful socialist nation and its actual conditions of national finance after North Korea first announced ’simultaneously pushing forward the economic construction and building of nuclear force (hereinafter referred to as ’Nuclear-Economy Parallel Policy’) at the full session of the Party’s Central Committee on March 31st 2013, the second year of the established Kim Jong Un system. Then, the study looks into the meaning and details of the “Public Finance Law” of North Korea amended recently (2015.04.08.) for internal stability of national finance.