북한 정치 및 경제체제의 변화와 기업소 독립채산제 적용의 변화

[Purpose] Focusing on the self－supporting system of business establishments discussed in the North Korea’s influential economic journal, “Economic Research”, this study analyzes how the discussion and application of the self－supporting system of business establishments have changed depending on the transition in North Korea’s political system and economic performance. [Methodology] This study divides the period from the year of 1986 to the year of 2019, which are obtainable from the North Korea’s journal, “Economic Research,” into three sub －periods：the first period from the introduction of the North Korea Joint Venture Management Law in 1982 to the introduction of 7.1 economic management improvement measures in 2002, the second period after the introduction of 7.1 economic management improvement measures in 2002 to the death of Kim Jong Il, and the third period after Kim Jong Un seized the power of North Korea. Then, we review changes in the discussion and application of the self－supporting system of business establishments due to the transition in North Korea’s political system and economic performance. [Findings] The theses on the self－supporting system of business establishments of North Korea’s academic journals emphasized the socialist planned economy and prioritized political system and moral stimuli over material stimuli in the first period. In the second period, they emphasized corporate autonomy and, in the event that profits are generated, the profits should be distributed to businesses and members although the states had the priority over the profits. In the third period after 2012, they emphasized the selfsupporting system of business establishments should be implemented through selfsupports from the improvement of the creativity of the companies and members rather than through budget－supports from the state. [Policy Implications] Because of indication of a high possibility that capitalist factors will be continuously reflected in the selection and implementation of North Korea’s future economic policy, the results can help South Korea prepare and enact economic policies for economic cooperation and integration before and after the unification of South and North Korea. In addition, the contribution of this study is that it has reviewed the changes of the self－supporting system of business establishments, a capitalist business management method, which is relatively poorly analyzed compared to the study of changes in North Korea’s political system and economic performance, in response to changes in North Korea’s political system and economic performance.