공공기관의 경영위기 조기경보시스템 구축 사례연구:한국OO공사의 재무위기를 중심으로

초록

In this study, we explore how to build an early warning system focusing on the financial crisis of public institutions. Especially, the main purpose of this study is as follows. The manual is prepared through the examples of the processes to establish management crisis indicators for public institutions. Specifically, the first step is to review the basic status of the organization through a basic analysis. The second step is to identify the financial structure and financial characteristics of the organization through financial analysis, and analyze the overall business performance and financial status through financial ratio analysis. Third, analyze the relationship between financial information and national policy in policy analysis. Fourth, the indicators are developed based on the risk factors detected through the basic analysis and the financial analysis of the institution to establish the early warning indicators. As a result, the financial structure varies depending on the business characteristics of each institution. Therefore, it has been confirmed that an early warning indicator suitable for the specificity of public institutions is necessary. Therefore, we can establish an early warning system by combining the prior financial indicators and the financial indicators developed through this research. This is expected to contribute to improving efficiency of crisis management of public institutions.

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