SAM 기업 계정 분할을 이용한 중소기업 정책효과 분석

Analysis of the effectiveness of SME policies using SAM corporate account division Yong-Hwan Noh This study presents an economic model to find policy measures that can contribute to resolving the polarization between LEs and SMEs. We construct a 'social accounting matrix' (SAM) that explains the income flow in the real economy sector from the perspective of three aspects of national income identity. Also, we present a model to compare and evaluate the effectiveness of SME support policies by dividing SAM into accounts for SMEs and LEs. First, the policy effects (i. e, income redistribution effects) on LEs and SMEs show a trade-off, and the trickle-down effect from supporting LEs has not been showen. Rather, the indirect income-creating effect of LEs through SME support is greater than the indirect income-creating effect of SMEs through supporting LEs. Second, the effect of individual sector support in the real economy on corporate income creation is greater in LEs than in SMEs. This reflects the reality that the operating surplus of LEs is greater than that of SMEs, suggesting that direct support for SMEs, rather than industrial support policies, is an effective means of reducing the gap between LEs and SMEs. Third, the effect of supporting SMEs on household income redistribution is greater than that of supporting LEs, suggesting that the policy of supporting SMEs creates employment welfare effects that increase household income.