사회적기업 회계·세무컨설팅 지원에 관한 실효성 분석과 개선방안

The social enterprise is an organization that applies commercial strategies to maximize improvements in human and environmental well-being, rather than maximizing profits for external shareholders. Social enterprises can be structured as a for-profit or non-profit, and may take the form of a co-operative, mutual organization, a social business, or a charity organization. So, this paper survey research to check how's helping of social enterprise consulting as accounting and taxes. Survey result are following. First, as accounting consulting, most of social enterprise helped their's booking accounting such as manage of expense document, understand of financial statement, learn of accounting cycle, study program booking etc. Also, as taxes consulting, social enterprise helped their's report of taxes such as learn value-added tax, withholding tax of labor, study corporate tax etc. Most consulted social enterprise need to learn accounting and taxes continually. Government improve social enterprise easily and simplification. They need to support easily form of accounting like SME(Accounting Standards for Small- and Medium-sized Entities) and teaching update account and taxes program. Also they check role of taxes and accounting to support social enterprise. In Korea, SEPA(Social Enterprise Promotion Act) has been established and SEPA contribute to the enhancement of social unity. Also, SEPA contribute to the quality of life of citizens by supporting social enterprise in the creation of new job opportunities and the expansion of social services that have been undersupplied in our society.