한국 중소 수입업체의 대금결제방식 결정요인에 대한 실증 분석

Abstract

최근 무역대금결제방식이 신용장방식에서 송금방식으로 크게 변화하고 있다. 본 연구는 이러한 대금결제방식의 변화에 어떤 요인이 영향을 미치는가를 특히 한국 중소기업들의 수입대금결제방식의 결정요인에 대해 실증분석을 하였다. 기존의 선행연구는 주로 수출대금결정요인에 대한 논문이었으며, 수입대금결제방식 결정에 관한 논문이 전무하였다. 이에 본 연구에서는 기존의 선행연구와 사전테스트에서 추출한 변수를 바탕으로 설문조사를 통해 그 결정요인을 분석하였다. 분석결과 물품의 경쟁력, 물품의 종류, 최고경영자관심, 결제금액, 이자 및 각종 수수료, 기업신용도, 거래신뢰성, 거래기간지속성, 수입경험, 최고경영자의 의사, 자사의 평판 등이결제 방식별로 유의한 차이점을 보이는 것으로 나타났다.

Purpose: The recent trend in the import payment terms of international trade shows that the pattern of payment methods adopted in international trade of Korea is changing remarkably. Especially, the use rate of remittance method is dramatically increasing. This study helps Korean small and medium enterprises to determine the efficient and rational import payment method by analyzing what factors influence the types of the remittance payment method in the remittance import payment method. Composition/Logic: Section I of this paper introduces the topic and raises the current issues facing the payment methods. Section II explores the current state of the import payment methods and analyzes the literature on payment methods. Section III describes the research model and methods of research. Section IV analyzes the determinants of the remittance Import Payment Method in Korean Small & Medium Enterprises and discusses their implications. The final section presents the concluding remarks on the study. Findings: From the results, we can find that the determinants of the advance remittance method are characterize the product, quality of goods, characteristics of goods industry and trade practices. Conversely, the factors that play a significant role in the deferred remittance method include the corporate credit ratings, transaction reliability, relative importance of import, deal duration, characteristics of the product, quality of goods, payment amounts, CEO interest, trade practices, exchange rating risk, payment expiration, import experience, scale of import, CEO opinion, and credit reputation. Originality/Value: Previous researches mainly focused on determinants of the payment methods at a general level. Few studies have examined the determinants of payment methods by subdividing the remittance payment method. Contrary to the prior payment studies, this is one of the first studies to focus on the determinants of remittance payment method. Thus, this research is meaningful in that it provides the determinants of remittance payment method and thereby helps importers to choose the right payment methods in international trade.