• 가정과삶의질연구
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• 제19권1호
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• pp.235-251
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• 2001

The purposes of this study was to develop household debt management education and counseling programs. The issues related with the consumer use of credit were identified and the selected programs of the United States were analyzed to develop the education and counseling programs for Korean households. Curriculums for the debt management education in three subjects and the process for debt counseling were suggested. Debt management education program included the issues related to general credit management strategy, credit card usage, and debt burden. For debt counseling, worksheets of problem identification, budget analysis, and action planning were developed.

• 한국산학기술학회논문지
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• 제15권4호
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• pp.1932-1937
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• 2014

본 연구는 부채비율과 이익조정의 관계를 검증하고 이러한 관계가 이익조정 대체적 측정치에 따라 차이가 있는지 검증해 보고자 한다. 또한 재무부채와 영업부채로 구분할 경우 부채비율과 이익조정에 미치는 영향을 검증해 보고자 한다. 분석을 위하여 2003년부터 2010년까지 비금융업에 속한 12월 결산 상장법인 중 몇 가지 조건을 만족하는 2,053개(기업/년)를 대상으로 표본을 선정하여 부채비율과 이익조정의 대체적 측정치를 분석하였으며 그 결과는 다음과 같다. 첫째, 부채비율과 이익조정의 관계는 재량적 발생액으로 이익조정을 측정할 경우 이익을 상향조정하는 결과를 확인할 수 없었지만 실제활동으로 측정한 이익조정 분석에서 부채비율 회귀계수는 0.106, 0.120으로 1%이내 유의적인 양(+)의 관계로 이익을 상향조정하는 것으로 나타났다. 둘째, 재무부채비율은 회귀계수 0.180, 0.194로 부채비율과 유사하게 실제활동 측정치와 1%이내 유의적인 양(+)의 관계를 검증할 수 있었다. 반면 영업부채비율과 실제활동 측정치의 관계는 회귀계수 -0.070, -0.056으로 비유의적인 것으로 나타났다.

• 가정과삶의질연구
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• 제14권2호
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• pp.111-126
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• 1996

Debt was defined as all kinds of borrowings made by families in including credit card debt. The purpose of the study was to investigate the effects of family debt management on financial satisfaction. A model of debt management and financial satisfaction was developed based on the Deacon-Firebaugh's systems approach to family resource management and the variables comprising input throughput and output were based on the theoretical background asnd previous researches. Data were collected from 763 households' money managers residing in Seoul during Summer of 1995 and the statistical methods utilized included correlation coefficient multiple regression and path analyses. It was responded about 82% of the households had been indebted indicating the use of debt being a general way of living in this society. The results showed that financial satisfaction lowered with larger amount of monthly debt payment and with their uncertiainty regarding their capability to repay debt. The input which exerted direct effects on financial satisfaction were income asset financial expectations and family life cycle. And consumption demand on debt and easiness in extending credit had strong indirect effects on financial satisfaction via the throughput variables. The most powerful predictor of financial satisfaction via the throughput variables. The most powerful predictor of financial satisfaction was perceived difficulty in managing debt which was the instrumental output.

• 품질경영학회지
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• 제50권1호
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• pp.139-151
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• 2022

Purpose: This study aims to delve into the empirical implications in management efficiency by analyzing the relation between management efficiency and debt ratio in public institutions. Methods: Based on 165 public institutions published in public business information system from 2016 to 2020, Data Envelopment Analysis(DEA) for estimating management efficiency was performed. This study analyzed the relationship between management efficiency and debt ratio using multi-regression analysis. It also examines how the relationship varies depending on the type of public institution. Results: The results of this study are as follows; We find that there is no significant relation between management efficiency and debt ratio. However, we find that this relationship can be different depending on the type of public institution. Management efficiency is negatively associated with debt ratio for quasi-market type public institutions. This negative relation tends to mitigate for market type public institutions, which suggests that management efficiency may convey differential implications depending on the type of business environment represented by the type of institution. Conclusion: The overall results suggest that the government needs to due caution in establishing a policy plan to reduce debt by increasing management efficiency, taking the specific business environment, particularly with regard the type of institution.

• 대한가정학회지
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• 제38권11호
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• pp.1-12
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• 2000

The purposes of the study were to investigate the effects of the debt burden which was measured objectively, the types of debts and socio-economic characteristics on the subjective debt burden of households. The questionaires for 457 households who hold some debts were analyzed using t-test, ANOVA and Duncan’s multiple range teat. The major finding are summarized as follows: (1) the objective debt burdens which were measured by three variables, that is monthly debt repayment, the ratio of debt repayment to household income and total debt amount, affected the subjective debt burden. The households in which the monthly debt repayment was over 200 thousand won, the debt repayment was over 20% of the household income and the total debt amount was over 15 minion won felt higher debt burden. (2) the types of debts, which were classified into four groups such as debts from financial institutes, debts from private sources, credit card debts and debt from retailers, influenced differently the subjective debt burden. Holding debts from financial institutes and debts from private sources increased the subjective debt burden whereas holding credit card debts and debt from retailers did not. (3) the level of subjective debt burden were different according to household income, change in income due to IMF crisis, financial assets, home ownership, residence, householder’s age, job and educational levee. Based on the results, criterion for household’s debt management were suggested.

• 한국컴퓨터정보학회논문지
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• 제26권4호
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• pp.223-229
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• 2021

본 연구는 공공기관의 부채 규모를 결정하는 요인이 무엇인지 검증하는 것을 목적으로 한다. 구체적으로 본 연구는 공공기관의 내부적 요인으로써 비효율적 경영이 부채비율에 미치는 영향을 분석한다. 비효율적 경영을 대리하는 변수로는 총원가, 급여 규모, 복리후생비 규모를 고려하였다. 본 연구의 분석결과는 다음과 같다. 첫째, 총원가 변수는 공공기관의 부채비율과 통계적으로 유의한 양의 관계를 나타내었다. 이는 총원가가 큰 기업일수록 부채 규모가 증대됨을 의미한다. 둘째, 급여 규모와 복리후생비 규모는 공공기관의 부채비율과 통계적으로 유의한 관련성을 나타내지 않았다. 이들 결과는 공공기관의 방만한 경영과 비효율적 운영이 부채 규모를 증대시킨다는 일각의 우려에 대해 답변을 대신할 수 있는 실증적 결과라 하겠다.

• 가족자원경영과 정책
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• 제7권2호
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• pp.45-57
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• 2003

This study analyzed the differences in household debt characteristics by wealth levels. The dataset used was the 2000 National Survey of Family Income and Expenditure. The major findings of this study were as follows; First, about 49% of sample owned some amounts of debt. Household in high wealth levels had lowest debt burden while households in low wealth level had highest debt burden. Second, the amounts of debt owed to financial agents were highest regardless of wealth levels. Third, all groups borrowed money for the purpose of purchasing real estate.

• The Journal of Asian Finance, Economics and Business
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• 제9권9호
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• pp.283-289
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• 2022

Public investment is the process of investing capital in projects that serve national interests and thereby create a driving force for economic development in each country. Especially in developing countries, investment capital is limited, so improving the efficiency of public investment becomes a decisive factor for economic development and enhancing the country's status and ultimately making the country a should be rich. Vietnam has a low starting point, has gone through the doi moi process, and has gradually become a middle-income country, and public investment is attracting attention to improve the quality of the country's infrastructure. The objective of this study is to evaluate the factors affecting the effectiveness of public debt management in Vietnam, through a survey of 150 experts with knowledge of public investment and public debt management, using the results of the estimation through the Using SPSS software, the research results show that the monitoring system and human resource quality have an impact on the effectiveness of public debt management. The study could not, however, discover any proof of the influence of institutional quality, geographic location, or accountability on the effectiveness of public debt management. The research also addresses several policy recommendations for Vietnam that would help the country manage its public debt better in the future.

• 융합경영연구
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• 제5권1호
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• pp.27-37
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• 2017

Domestic government debt securities is one of the steps which is taken by the government of Indonesia as a major source of financial budget, covering for the budget deficit, debt payments and interest debt. The purposes of this research are to know the development of budget deficits, government debt and impact of domestic government debt securities against economic growth in Indonesia. Method of analysis used Ordinary Least Squares (OLS) analyzing the impact of the domestic debt against economic growth in Indonesia. This research uses time series data from 1997 to 2014. Total government debt and domestic government debt securities in Indonesia increased during the last five years. The average of domestic government securities was above 50 percent of the total government debt. Estimated results showed domestic government debt securities has a positive and significant effect to economic growth. Official development assistance (ODA) has a negative effect to economic growth. Other variables such as the gross fixed capital formation and receipt of remittance have positive and significant effect, total imports and government expenditure have negative and significant effect against economic growth.

• 가정과삶의질연구
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• 제26권6호
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• pp.35-50
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• 2008

The purpose of this study was to analyze the characteristics and financial status of credit delinquents utilizing the debt management program of the Credit Counseling and Recovery Service between January-June in 2007. Total sample of 41,355 cases was analyzed using the statistical program SPSS(Version 12.0). For analysis, descriptive statistics, F-test, Scheffe test, t-test, logit analysis and regression analysis were employed. People in the age range of 30-40s, males, high-school graduates, married couples, part-time employees, costfree residents and residents in other regions were relatively high users of the debt management program. Reasons of credit delinquency were diverse and was combined to credit default. However, increases in expenses and income reductions were found to be the most frequent reasons. Financial conditions of delinquents were worse than those of average persons shown on the national statistics. It was also found that age, sex, educational level, occupation, region of residence, home-ownership, reason of delinquency, income and total outstandings of debt were significant determinants of short-term debt burden which was measured by the ratio of monthly payment to income and long-term debt burden which was measured by repayment period.