CAJ | 학술논문

预付购物卡具有先付性、无因性、有限流通性等三个主要特征，同时具有支付便利和价格优惠等优点，但在使用过程中也存在违规发卡、逃避税收、滋生腐败和扰乱市场秩序等问题；经营管理不规范、法律法规不健全和监管机制缺失是产生该问题的主要原因；针对目前存在的问题和原因，本文提出从源头上把关、透明化使用和有效监管三个对策建议，以促进我国预付购物卡市场的健康发展。
예부구물잡구유선부성、무인성、유한류통성등삼개주요특정，동시구유지부편리화개격우혜등우점，단재사용과정중야존재위규발잡、도피세수、자생부패화우란시장질서등문제；경영관리불규범、법율법규불건전화감관궤제결실시산생해문제적주요원인；침대목전존재적문제화원인，본문제출종원두상파관、투명화사용화유효감관삼개대책건의，이촉진아국예부구물잡시장적건강발전。
The main features of the prepaid shopping card are prepayment, on - causality and limited liquid- ity. At the same time, it has payment convenience and price concessions simultaneously when used. Incidentally, there are a series of problems during use, for example, illegal card issue, tax avoidance, corruptions, and market disorder. Non- specification management, inadequate laws and regulations and lack of regulatory mechanism are the main reasons for the problems arising. With respect to the above problems and reasons, to promote the healthy development of the prepaid shopping card market, the paper gives the following suggestions： checking from the source, using the card transparently, regulating the Prepaid Shopping Card Market effectively.