연구과제명 : 사회적기업 육성을 위한 자본시장 연구II

개요 :

발주기관 : 고용노동부                        담당부서: 고용정책실 고용서비스정책관 사회적기업과 (진철)
연구수행기관 : (사)사회적기업연구원   책임 연구원 : 노희진
연구기간 : 2010-04-29 ~ 2010-10-20

I. 서론 ····································································································3
1. 연구배경 및 목적 ·············································································3
2. 연구내용 및 연구방법 ·····································································6

II. 사회적기업 현황 ·········································································11
1. 사회적기업 육성 정책 ···································································11
2. 사회적기업 현황 ·············································································26
3. 국내외 사회적기업의 재원 조달 현황 ·······································37
4. 사회적기업의 재원조달과 관련한 시사점 ·································58

III. 사회적기업 지원 메커니즘에 대한 법률적 검토 ············· 63
1. 국내 펀드구조를 통한 자금지원 메커니즘 현황 ·····················63
2. 현행법상 펀드 규제 체계와 현황 ···············································85
3. 사회적기업 지원펀드 설립․운용시 규제관련 고려사항 ····· 103

IV. 자본시장에서의 사회적기업 지원 메커니즘 구축 ········· 115
1. 사회적기업 펀드의 설립 ·····························································115
2. 펀드 구조 ·····················································································120
3. 펀드 투자 대상의 선정 ···························································122
4. 펀드 운용 사항 ·············································································123
5. 펀드의 평가 ···················································································127
6. 회수 채널 마련 ·············································································131
7. 세제혜택 측면 ···············································································133
8. 향후 사회적기업 활성화를 위한 개선 사항 ···························136

V. 요약 및 결론 ··············································································143
1. 요약 ·································································································143
2. 결론 및 향후 추진 방향 ·····························································160

자료출처 : 행정안전부