우리나라는 수출주도형 경제구조를 지니고 있어 세계 무역질서에 능동적으로 대 응할 필요가 있다. 중국의 G2 부상에 따라 미국은 중국을 견제하는 데 외교적 역량을 집중하고 있으며, 이는 지역 질서의 분절화 ․ 진영화로 나타나고 있다. 이러한 진 영화는 역내포괄적동반자협정(Regional Comprehensive Economic Partnership Agreement, RCEP), 포괄적 ․ 점진적환태평양경제동반자협정(Comprehensive and Progressive Agreement for Trans-Pacific Partnership, CPTPP), 인도태평양경 제프레임워크(Indo-Pacific Economic Framework, IPEF) 등 자유무역협정(FTA) 에서 본격화되고 있다. 우리나라의 통상정책은 중국이 주도하는 FTA인 RCEP에 가입한 이후 일본이 주 도하는 FTA인 CPTPP에 가입할 것인가? 그리고 미국이 주도하는 경제통상플랫폼 인 IPEF에 어느 분야에 참여할 것인가 하는 것이 당면한 과제가 되고 있다. 이러한 문제점을 인식하여 본 논문에서는 RCEP, CPTPP 및 IPEF의 효율적 추진 을 위해 그동안 추진되어왔던 통상정책의 방향 및 성과를 알아보고 RCEP, CPTPP 및 IPEF의 내용과 함께 추진 성과 제고를 위한 해양 ․ 수산분야의 환경조성 및 과제 를 알아보고자 한다.

This study aims to establish a development strategy for higher education in Indonesia’s marine and fisheries sector and to present a direction for international development cooperation through evaluating policies and current problems related to higher education in marine and fisheries sector. To achieve the goals of human resources development in marine and fisheries sector, Indonesian government needs to secure non-salary expenditures to strengthen support for areas directly related to the effects of education, such as improving educational facilities, expanding scholarships, and so on. Education institution needs to develop effective teaching methods and systematic practice-based curriculum that reflects the needs of the local fishermen community and fisheries industry. In addition, it is necessary to support the supply of manpower throughout the fisheries industry. Fisheries industry needs to stop relying on the government or education institutions to secure excellent human resources and actively participate and cooperate in the education field so that excellent human resources can flow into the industry. Based on this strategy, international development cooperation for human resources development in Indonesia’s marine and fisheries sector should focus on qualitative rather than quantitative expansion of higher education institutions.

This paper aims to introduce budgetary accounting system for not-for-profit organizations related to maritime and fishery in Korea Especially, these not-for-profit organizations related to maritime and fishery should design and maintain the original accounting systems because they have some objectives and activities of organizations different to for-profit organizations. Currently, while the accounting for not-for-profit units is difficult to understand, this case study of budgetary accounting system for not-for-profit organizations related to maritime and fishery as KSSIT may be great help to them by reflecting all administrative activities of these units and offering objectively and fairly financial position and phase or operating results. This paper concentrate primarily upon this subject about double-entry accounting system to be introduced in order to improve budgetary systems of not-for-profit organizations. These units are governmental organizations as public corporations and bodies corporate and politic. Therefore, not-for-profit organizations related to maritime and fishery should be applied to regulations of the Governmental Accounting Standards Board. GASB has the authority to establish standards of financial reporting for all units of government. With conclusion, this paper reviewed a case of double-entry system for budgetary accounting, and examined a process of financial reporting in not-for-profit organizations. Through this paper, the comprehensive understanding of budgetary accounting system for not-for-profit organizations as KSSIT would be promoted.