중소기업 재무평가지수 및 효율성에 관한 비교 연구

The purpose of this article is to measure financial evaluation index and efficiency index of SMEs, and to compare financial evaluation index and efficiency index. The results of the financial evaluation index and the efficiency index are summarized as follows. First, the efficiency index of SMEs has continued to decline since 2009, and the financial evaluation index remained constant. This means that it is necessary to increase overall competitiveness by improving the efficiency of SMEs. Second, financial evaluation index and efficiency index were measured differently by region. In other words, The financial evaluation index and efficiency index of SMEs in Seoul area are lower than other regions. This means that SMEs in the Seoul area have a higher risk of default and lower efficiency than other regions. Third, financial evaluation index and efficiency index were measured differently by sector. This means that it is necessary to apply the improvement direction by sector. The results of the comparison between financial evaluation index and efficiency index are as follows. First, the rank correlation between the financial evaluation index and the efficiency index gradually increased after 2009 and was measured significantly. Second, financial evaluation index and efficiency index were not related to 2009 in general, but there was a significant correlation after 2009. If the company is evaluated using the financial evaluation index and the efficiency index, it will be possible to obtain more useful information about the company.