북한 재정법과 외국인투자기업의 투자애로

Abstract

North Korea has revised those legal codes which foreign investors are going to be enforced by foreigner's corporation law and its tax law, and its labor law, and regislation law, and financial management law and domestic corporation law since 2000 so frequently. Since both governments made the economic cooperation activated in 2000, total amounts of North Korean budget has been increased dramatically. The ratio of state financial statement of socialistic planning system had possessed over 70~80% in total GDP per year and the financial ratio of state enterprises has taken up the most of national budget. The characteristics of north korean public finance under the soft budget constraint bounded with socialistic property system is a financial control style through an expenditure of state budget not national income, and moreover the need of a financial reformation has been resulted with the financial burdens for a perpetuate subsides to state-owned enterprises for a long time. The major budget change in 1980s was a national budget system and financial planning based currency from a raw material. The national finance law concerned with a state expenditure was legislated and amended fourtimes since 1995, but national budget income law for levying a state income was enacted in 2005 in contrary to the abolition of tax institution. In particular, on introducing the liberty of price in 2002, the separation of state budget and local budget in order to cure chronic budget deficit of state-owned enterprises with hyper inflation and enacted a delegated authority toward a local governments.owawever the deficit management of state enterprises comprised supplement subsides from state budget in proportion to loyalty toward his dictatupplso it is hot issue the privatization of state-owned enterprises to ensure their financial soundness as soon as possible. We can witness to enspridences that the policy of privatization of state enterprises both China and Vietnam made decision the win or loss of transition toward market economy. The reformation of state-owned enterprises lead to the co-ordination between state income and expenditure, a budget separation of state finance and state enterprises finance, and all firms make convert to a limited liability company and there are an urgent problems such as reform of bureaucracy etc.