쮰컱믡볆풭퓲ꆢ닆컱믡볆풭퓲뗄뇈뷏폫쮼뾼룇ꆡ뗘(쳬뷲닆뺭듳톧짌톧풺ꆡ300222)ꆾ햪튪ꆿ평폚쮰컱믡볆튪틔쮰램캪떼쿲,틲듋,쳥쿖쮰쫕풭퓲뗄쮰쫕뫋쯣풭퓲튲뻍쫇쮰컱믡볆풭퓲ꆣ쮰컱믡볆풭퓲튻냣뚼틾몬퓚쮰램훐,쯼쯤좻풶풶늻죧(닆컱)믡볆풭퓲쓇쎴쏷좷ꆢ쓇쎴릫죏,떫웤룕탔ꆢ웤펲뛈,좴튪쏷쿔룟폚(닆컱)믡볆풭퓲,쓉쮰죋튻떩캥랴,뻍튪쫜떽쮰램뗈쿠맘램싉뗄돍뒦ꆣ컄헂뛔평쮰램훷떼뗄쮰컱믡볆풭퓲폫춶죋떼쿲뗄닆컱믡볆풭퓲뷸탐쇋뇈뷏,듓훐뿉볻솽헟뗄닮틬벰웤닺짺뗄풭틲ꆣ퇐뺿쮰컱믡볆풭퓲폫닆컱믡볆풭퓲뗄닮틬,횼퓚첽쳖죧뫎릹붨럻뫏맺볊뮯랢햹쟷쫆뗄쮰컱믡볆폫닆컱믡볆뗄맘쾵쒣쪽ꆣꆾ맘볼듊ꆿ쮰컱믡볆풭퓲ꆡ닆컱믡볆풭퓲ꆡ뇈뷏늻싛퓚쮰쫕톧훐ꆢ뮹쫇퓚(닆컱)믡볆톧훐,폐맘ꆰ풭퓲ꋙꆱ컊쳢,뚼쫇웤톧뿆샭싛뗄뫋탄쓚죝,틲캪쯼쫇릹붨ퟮ폅쮰쫕훆뛈ꆢퟮ폅(닆컱)믡볆훆뛈뗄램퓲믲뇪ힼꆣ뮻퇔횮,죧맻쎻폐ꆰ풭퓲ꆱ,튲뻍쎻폐쇩믪;뛸뷩폚쮰쫕톧폫(닆컱)믡볆톧횮볤뗄ꆢ믲헟쮵솽헟붻닦뗄뇟풵톧뿆ꦤꦤ쮰컱믡볆,웤ꆰ풭퓲ꆱ펦룃쫇쮰쫕풭퓲폫(닆컱)믡볆풭퓲뗄ꆰ뷡뫏ꆱꆣ떫틲ꆰ쮰램훁짏ꆱ,쮰컱믡볆풭퓲틔쮰램캪훷떼,랲럻뫏웤튪쟳뗄(닆컱)믡볆풭퓲,쯼뻍돐죏;늻췪좫럻뫏웤튪쟳뗄(닆컱)믡볆풭퓲,쯼뻍폐쿞돐죏믲폐쳵볾돐죏;늻럻뫏웤튪쟳뗄(닆컱)믡볆풭퓲,쯼뻍늻폨돐죏ꆣ뺭맽ꆰ즸톡ꆱ폫ꆰ헧뇰ꆱ뫳,훰늽탎돉쇋쮰컱믡볆풭퓲ꆣ놾컄퓚첽쳖쮰컱믡볆풭퓲ꆢ늢폫(닆컱)믡볆풭퓲뛔뇈럖컶뫳,쳡돶죧뫎릹붨럻뫏맺볊뮯랢햹쟷쫆뗄쮰컱믡볆폫닆컱믡볆맘쾵ꆣ튻ꆢ쮰컱믡볆풭퓲맺볒캪쇋쪵볊폐킧뗘뛔쓉쮰죋민헷쮰뿮,퓚쮰쫕풭퓲횸떼쿂,춨맽쮰램쳥쿖늢훰늽탎돉쇋쮰쫕뫋쯣풭퓲ꆣ죧맻햾퓚쓉쮰죋뗄뷇뛈,쮰쫕뫋쯣(쮰뿮민헷)풭퓲뻍쫇쮰컱믡볆풭퓲ꆣ쮰컱믡볆쯤좻튪ퟱ톭(닆컱)믡볆뗄튻냣돌탲뫍랽램ꋚ,떫쯼뇘탫틔쮰램캪떼쿲,틲듋,쏀맺톧헟죏캪,쏀맺뗄맺쓚쫕죫램뗤(IRC)볈쫇솪냮쮰쫕뗄ퟮ룟램싉,튲쫇쮰컱믡볆(FederalTaxAccounting)뗄샭싛폫랽램횸쓏(뾭컄.E.쒫럇뗈,2001),죧쫇,쮰컱믡볆풭퓲튲뻍틾몬퓚맺쓚쫕죫램뗤횮훐ꆣ컒죏캪,냼삨컒맺퓚쓚뗄쫀뷧룷맺,웤쮰컱믡볆풭퓲뚼틾몬퓚쮰램훐,쯼쯤좻풶풶늻죧(닆컱)믡볆풭퓲쓇쎴쏷좷ꆢ쓇쎴릫죏ꆢ쓇쎴뛺쫬쓜쿪,떫웤룕탔ꆢ웤펲뛈,좴튪쏷쿔룟폚(닆컱)믡볆풭퓲,쓉쮰죋튻떩캥랴,뻍튪쫜떽쮰램뗈쿠맘램싉뗄돍뒦ꆣꋙ릫죏믡볆풭퓲쫇ꆰꆭꆭ냼삨맟샽ꆢ맦퓲뫍퓚쒳튻쳘뚨쪱볤쓚뚨틥릫죏믡볆쪵컱쯹뇘뺭뗄돌탲ꆣꆱAICPA,뮹붫믡볆풭퓲럖벶,죧웕뇩탔풭퓲ꆢ뻟쳥풭퓲뗈ꆣꋚ폈웤쫇쯹뗃쮰ꆢ퓶횵쮰ꆣ40
컒맺첨췥톧헟죏캪,쮰컱믡볆풭퓲튻냣냼삨ꋛ:1.ퟢ쮰램싉훷틥풭퓲;2.쏼쇮늻뗃뗖뒥램싉풭퓲;3.램싉늻ힷ쯝볈췹풭퓲;4.탂램폅폚뻉램풭퓲;5.쳘뇰램폅폚웕춨램풭퓲;6.쪵쳥듓뻉돌탲듓탂풭퓲;7.듓탂듓쟡풭퓲;8.쪵훊헷쮰풭퓲;9.늻럁낭닆컱믡볆풭퓲(횸닆컱믡볆뒦샭펦틀뻝릫죏믡볆풭퓲,웳튵틀쮰램뷸탐뗄쯹뗃쮰볆쯣뗷헻,늻쓜펰쿬닆컱믡볆뗄헋쏦볇슼);10.헋횤쫊램풭퓲ꆣ헢킩닻쫶훷튪쫇듓쮰뿮헷쫕뫋쯣(볆쯣)뗄쳘뗣뷸탐뗄쾵춳맩쓉뫍룅삨,헢킩쳘뗣믲풭퓲,퓚컒맺듳슽뗄쮰램훐튲뛠폐쳥쿖ꋜ;떫햾퓚쓉쮰훷쳥뗄뷇뛈,룹뻝쮰램맦뚨뫍쮰쫕풭퓲,늢뷨본(닆컱)믡볆풭퓲,죧뫎돩쿳돶쮰컱믡볆펦ퟱ톭뗄램퓲믲뇪ힼ,뿉쓜룼볓쳥쿖쮰컱믡볆뗄튪쟳ꆣ퓚(닆컱)믡볆훐,랴펳믡볆탅쾢훊솿쳘헷(튪쟳)풭퓲ꆢ믡볆튪쯘좷죏폫볆솿풭퓲벰웤탞헽풭퓲,웤믹놾뺫짱듳뛠튲쫊폃폚쮰컱믡볆,떫틲쮰컱믡볆폫쮰램뗄쳘뚨솪쾵,쮰쫕풭퓲샭싛뫍쮰쫕솢램풭퓲믡럇뎣쏷쿔뗘펰쿬ꆢ짵훁훷떼쮰컱믡볆풭퓲,듋췢,뮹펦쳥쿖쮰컱믡볆훷쳥뗄쮰쫕샻틦,헢뻍훰늽탎돉쇋쮰컱믡볆풭퓲ꆣ뇊헟죏캪,쮰컱믡볆풭퓲훷튪펦폐:(튻)쮰램떼쿲풭퓲쮰램떼쿲풭퓲틠돆쮰램ퟱ듓ꋝ풭퓲ꆣ쮰컱믡볆펦틔쮰램캪ힼ짾,퓚닆컱믡볆좷죏ꆢ볆솿뗄믹뒡짏,퓙틔쮰램캪에뛏뇪ힼ(믲틔쮰컱돯뮮캪쒿뇪)뷸탐훘탂좷죏뫍볆솿,퓚ퟱ듓믲늻캥랴쮰램뗄잰쳡쿂,싄탐쓉쮰틥컱,톰쟳쮰쫕샻틦ꆣ룃풭퓲쳥쿖ꆰ쮰램훁짏ꆱ,쮰램폅쿈폚믡볆램맦뗈웤쯻웕춨램맦ꆣ(뛾)틔닆컱믡볆뫋쯣캪믹뒡풭퓲룃풭퓲쫊폃폚쮰컱믡볆폫닆컱믡볆믬뫏뗄믡볆쒣쪽ꆣ횻폐떱쒳튻붻틗ꆢ쫂쿮내믡볆ힼ퓲ꆢ훆뛈퓚닆컱믡볆놨룦죕좷죏틔뫳,닅쓜좷죏룃붻틗ꆢ쫂쿮내쮰램맦뚨좷죏뗄펦뿎쮰뿮;틀뻝믡볆ힼ퓲ꆢ훆뛈퓚닆컱놨룦죕짐캴좷죏뗄붻틗ꆢ쫂쿮뿉쓜펰쿬떽떱죕틑좷죏뗄웤쯻붻틗ꆢ쫂쿮뗄ퟮ훕펦뿎쮰뿮,떫횻폐퓚룹뻝믡볆ힼ퓲ꆢ훆뛈좷죏떼훂헷쮰킧펦뗄붻틗ꆢ쫂쿮횮뫳,닅쓜좷죏헢킩헷쮰킧펦,웤믹놾몬틥쫇:(1)뛔폚틑퓚닆컱놨뇭훐좷죏뗄좫늿붻틗쫂쿮뗄떱웚믲뗝퇓쮰뿮,펦좷죏캪떱웚믲뗝퇓쯹뗃쮰뢺햮믲닺;(2)룹뻝쿖탐쮰램뗄맦뚨볆솿쒳튻붻틗쫂쿮뗄떱웚믲뗝퇓펦쓉쮰뿮,틔좷뚨떱웚믲캴살쓪럝펦뢶믲펦췋뮹뗄쯹뗃쮰뷰뛮;(3)캪좷죏뫍볆솿뗝퇓쯹뗃쮰뢺햮믲닺,늻풤웚캴살쓪럝좡뗄쫕틦믲랢짺뗄럑폃뗄펦쓉쮰뿮믲틑냤늼쮰램ꆢ쮰싊뇤룼뗄캴살횴탐쟩뿶ꆣ(죽)펦볆훆풭퓲폫쪵쿖훆풭퓲평폚쫕뢶쪵쿖훆늻럻뫏닆컱믡볆튪쯘뗄좷죏ꆢ볆솿풭퓲,늻쓜폃폚닆컱믡볆놨룦쒿뗄ꋞ,캪쇋룼뛠뗄뷨훺폚닆컱믡볆볇슼,붵뗍쮰쫕헷맜돉놾,쒿잰듳뛠쫽맺볒뗄쮰램뚼뷓쫜펦볆훆풭퓲ꆣ떫퓚웤놻폃폚쮰컱믡볆쪱,폫닆컱믡볆뗄펦볆훆뮹쫇듦퓚쏷쿔닮틬:뗚튻,펦룃뾼싇쮰뿮횧뢶쓜솦풭퓲,쪹뗃쓉쮰죋퓚ퟮ폐쓜솦횧뢶쪱뷉쓉쮰뿮ꆣ뗚뛾,좷뚨탔뗄탨튪,튪쟳쫕죫뫍럑폃뗄쪵볊쪵쿖뻟폐좷뚨탔ꆣ샽죧,퓚쫕죫뗄좷죏짏,펦볆훆뗄쮰컱믡볆평폚퓚튻뚨돌뛈짏놻횧뢶쓜솦풭퓲쯹뢲룇뛸냼몬ퟅ튻뚨뗄쫕뢶쪵쿖풭퓲,뛸퓚럑폃뗄뿛돽짏,닆컱믡볆닉폃컈붡풭퓲쇐죫뗄쒳킩맀볆ꆢ풤볆럑폃,퓚쮰컱믡볆훐쫇늻쓜릻놻뷓쫜뗄,뫳헟잿뗷ꆰ룃뺭볃탐캪틑뺭랢짺ꆱ(퓚럑폃랢짺쪱뛸늻쫇쪵볊횧뢶쪱좷죏뿛돽)뗄쿞훆쳵볾,듓뛸웰떽놣뮤헾뢮쮰쫕쫕죫뗄쒿뗄ꆣ뗚죽,놣뮤헾뢮쮰쫕쫕죫ꆣ평듋뿉볻,쮰컱믡볆(쪵훊쫇쮰램)쫇폐쳵볾뗘뷓쫜펦볆훆풭퓲,쳥쿖뗄쫇쮰쫕쪵폃훷틥ꆣꋛ룹뻝첨췥죽쏱쫩뻖ꆢ탂컄뺩뾪랢돶냦막럝폐쿞릫쮾돶냦뗄ힿ쏴횦ꆢ돂쏮쿣뗈뇠훸뗄ꆶ쮰컱믡볆ꆷ맩쓉헻샭ꆣꋜCPA좫맺춳튻뾼쫔뢨떼뷌닄ꆶ쮰램ꆷ훐킴떽,쮰램뻟폐뛠닣듎쳘뗣:닣듎룟뗄램싉폅폚닣듎뗍뗄램싉;춬튻닣듎뗄램싉훐,쳘뇰램폅폚웕춨램;맺볊램폅폚맺쓚램;쪵쳥램듓뻉,돌탲램듓탂ꆣꋝ벴쯻싉ퟱ듓뫍잿훆ퟱ듓ꆣꋞ쿖뷰쇷솿뇭퓲쫇붫틔펦볆훆캪믹뒡뗄닆컱믡볆탅쾢뮻캪틔쪵쿖훆캪믹뒡뗄믡볆탅쾢ꆣ41
룷맺퓧웚뗄쮰램뚼쫇내쫕뢶쪵쿖풭퓲볆쮰,틲캪쯼쳥쿖쇋쿖뷰쇷뚯풭퓲(뻟쳥뮯캪릫욽뢺쮰뫍횧뢶쓜솦풭퓲),룃풭퓲쫇좷놣쓉쮰죋폐쓜솦횧뢶펦쓉쮰뿮뛸쪹헾뢮믱좡닆헾쫕죫뗄믹뒡ꆣ쒿잰,쪵쿖훆풭퓲튻냣횻쫊폃폚킡웳튵ꆢ럇펪샻ퟩ횯뫍룶죋뗄쓉쮰짪놨ꆣ죧맻쮰램쏷좷맦뚨쒳킩짦쮰쫂쿮닉폃쫕뢶쪵쿖훆풭퓲,쮰컱믡볆퓲펦틔쪵볊쫕뢶쿖뷰캪뇪ힼ좷죏ꆢ볆솿펦쮰쫕죫폫뿉뿛돽돉놾ꆢ럑폃ꆣ(쯄)샺쪷(쪵볊)돉놾볆볛풭퓲내샺쪷돉놾볆볛풭퓲뷸탐믡볆뒦샭,볈폐샻폚뛔닺ꆢ뢺햮ꆢ쯹폐헟좨틦뗄듦솿볆솿,튲폐샻폚뛔쫕죫ꆢ럑폃ꆢ샻죳뗄쇷솿볆솿,틲듋,쓜릻뿍맛ꆢ헦쪵뗘랴펳웳튵뗄닆컱ힴ뿶뫍닆컱돉맻ꆣ퓚닆컱믡볆훐,룃풭퓲폐튻뚨뗄뻖쿞탔,캪뻀헽웤늻ퟣ,뿉틔룹뻝에뛏뇪ힼ,뛔닺볆쳡복횵ힼ놸뗈,듓뛸뛔샺쪷돉놾볆볛풭퓲뷸탐탞헽ꆣ떫퓚쮰컱믡볆훐,돽쮰램쇭폐맦뚨췢,쓉쮰죋뇘탫ퟱ톭샺쪷돉놾볆볛풭퓲,틲캪쯼뻟폐좷뚨탔폫뿉퇩횤탔ꆣ(컥)쿠맘탔풭퓲폫닆컱믡볆뗄쿠맘탔풭퓲늻춬,쮰컱믡볆뗄쿠맘탔쳥쿖퓚쯹뗃쮰뢺햮뗄볆쯣,쫇횸쓉쮰죋떱웚뿉뿛돽뗄럑폃듓탔훊뫍룹풴짏뇘탫폫웤좡뗃뗄쫕죫쿠맘ꆣ(쇹)엤뇈풭퓲엤뇈풭퓲쫇닆컱믡볆훐뛔쒳튻믡볆웚볤뗄쫕죫폫웤쿠맘뗄럑폃쿠엤뇈,틔헽좷볆쯣떱웚쯰틦늢뻝틔뷸탐쫕틦럖엤ꆣ쮰컱믡볆뗄엤뇈풭퓲쫇퓚쯹뗃쮰뢺햮볆쯣쪱,펦내쮰램좷뚨쫕죫(램뚨쫕죫)늢뷧뚨춬웚뿉뿛돽럑폃,벴쓉쮰죋랢짺뗄럑폃펦퓚럑폃펦엤뇈믲펦럖엤뗄떱웚짪놨뿛돽ꆣ(웟)좷뚨탔풭퓲좷뚨탔풭퓲쫇횸퓚쯹뗃쮰믡볆뒦샭맽돌훐,내쯹뗃쮰쮰램뗄맦뚨,퓚펦쮰쫕죫폫뿉뿛돽럑폃뗄쪵볊쪵쿖짏펦뻟폐좷뚨탔,벴쓉쮰죋뿉뿛돽뗄럑폃늻싛뫎쪱횧뢶,웤뷰뛮뇘탫쫇좷뚨뗄ꆣ룃풭퓲쫊폃폚쯹뗃쮰뗄쮰잰뿛돽,랲쮰잰뿛돽뗄럑폃,죧닆닺쯰쪧뗈,뇘탫쫇헦쪵랢짺뗄ꆢ쟒웤뷰뛮뇘탫쫇뿉좷뚨뗄ꆣ(냋)뫏샭탔풭퓲뫏샭탔풭퓲쫇횸쓉쮰죋뿉뿛돽럑폃뗄볆쯣폫럖엤랽램펦럻뫏튻냣뗄뺭펪뎣맦뫍믡볆맟샽ꆣ룃풭퓲쫴폚뚨탔풭퓲뛸럇뚨솿풭퓲,뻟폐뷏듳뗄떯탔뿕볤ꆣ뛔춬튻붻틗쫂쿮뗄죏뚨뫍믡볆뒦샭,헷쓉쮫랽뷇뛈늻춬ꆢ샻틦늻춬,뛔쫇럱ꆰ뫏샭ꆱ믡폐늻춬뗄뷢쫍ꆣ쮰컱믡볆탅쾢펦룃뻟폐ꆰ뫏샭탔ꆱ뗄돤럖쮵럾솦ꆣ(뻅)뮮럖펪튵쫕틦폫놾쫕틦풭퓲펪튵쫕틦(뺭펪쯹뗃)폫놾쫕틦(놾샻뗃)뻟폐늻춬뗄살풴ꆢ떣뢺ퟅ늻춬뗄쓉쮰퓰죎ꆣ펪튵쫕틦쫇횸웳튵춨맽웤죕뎣탔뗄뺭펪믮뚯뛸믱뗃뗄쫕죫,춨뎣뇭쿖캪쿖뷰쇷죫믲웤쯻닺뗄퓶볓믲뢺햮뗄복짙,웤쓚죝냼삨훷펪튵컱쫕죫뫍웤쯻튵컱쫕죫솽룶늿럖,웤쮰뛮뗄뿎헷뇪ힼ튻냣내헽뎣쮰싊볆헷ꆣ놾쫕틦쫇횸퓚돶쫛믲붻뮻쮰램맦뚨뗄놾닺ꋟ쪱쯹뗃뗄샻틦(죧춶쫕틦ꆢ돶쫛믲붻뮻폐볛횤좯뗄쫕틦뗈),놾쫕틦뗄뿎쮰뇪ힼ뻟폐탭뛠늻춬폚펪튵쫕틦뗄쳘쫢맦뚨ꆣ틲듋,캪쇋헽좷뗘볆쯣쯹뗃쮰뢺햮뫍쯹뗃쮰럑폃,펦룃ퟱ톭솽훖쫕틦뗄뮮럖풭퓲ꆣ헢튻풭퓲퓚쏀ꆢ펢뗈맺뗄쯹뗃쮰믡볆훐폐뇈뷏쿪뺡뗄맦뚨ꋠ,컒맺쿖탐쮰램뛔솽샠쫕틦짐캴훆뚨늻춬뗄쮰쫕헾닟ꆣ(쪮)쮰뿮횧뢶쓜솦풭퓲쮰뿮횧뢶쓜솦폫쓉쮰쓜솦폐쯹늻춬ꆣ쓉쮰쓜솦쫇횸쓉쮰죋펦틔뫏샭뗄뇪ힼ좷뚨볆쮰믹쫽(쮰믹),폐ꋟ놾닺튻냣냼삨쓉쮰죋돽펦쫕뿮쿮ꆢ듦믵ꆢ뺭펪훐쪹폃뗄뗘닺뫍펦헛뻉닺ꆢ쒳킩헾뢮햮좯,틔벰뛔컄톧뫍웤쯻틕쫵ퟷ욷뗄냦좨틔췢뗄닺ꆣꋠ퓚쪵컱훐,솽샠쫕틦쓑틔헽좷뮮럖,쏀맺쮰램맦뚨,웳튵돶쫛돖폐12룶퓂틔짏(램맺맦뚨캪2쓪틔짏)뗄ퟔ폐닺,쯹믱뗃뗄쫕틦랽캪놾쫕틦ꆣ42
춬뗈볆쮰믹쫽뗄쓉쮰죋펦뢺떣춬튻쮰훖뗄춬뗈쮰뿮ꆣ틲듋,쓉쮰쓜솦쳥쿖뗄쫇뫏샭뢺쮰풭퓲ꆣ폫웳튵뗄웤쯻럑폃횧돶폐쯹늻춬,쮰뿮횧뢶뇘탫좫늿쫇쿖뷰횧돶,틲듋,퓚뾼싇쓉쮰쓜솦뗄춬쪱,튲펦뾼싇쮰뿮뗄횧뢶쓜솦ꆣ쮰컱믡볆퓚좷죏ꆢ볆솿ꆢ볇슼쫕죫ꆢ쫕틦ꆢ돉놾ꆢ럑폃쪱,펦뺡뿉쓜톡퓱놣횤쮰뿮횧뢶쓜솦뗄믡볆뒦샭랽램(냼삨쿺쫛랽쪽ꆢ뷡쯣랽쪽뗄톡퓱뗈)ꆣ(쪮튻)돯뮮탔풭퓲쮰컱믡볆볈튪놣횤틀램볆쮰ꆢ쓉쮰,폖튪뺡뿉쓜뗘헹좡쓉쮰죋뗄ퟮ듳쮰쫕샻틦ꆣ틲듋,톡퓱쪲쎴퇹뗄믡볆헾닟ꆢ닉폃뫎훖쮰컱돯뮮랽낸,뇘탫쫂쿈뷸탐훜쏜뗘쒱뮮ꆣꆰ쮰컱믡볆뗄쒿뇪늻쫇믡볆,뛸쫇쫕틦ꆣꆱ(몺뢥삳.H.쓉쪲,1997)틲듋,쯼뮹뻟폐닆컱횰쓜,뻟폐풤닢탔ꆣ평폚쒿잰컒맺짐캴훆뚨ꆶ쮰쫕믹놾램ꆷ,쮰훆헽뒦폚탍웚,뫜쓑췪헻쾵춳뗘쳥쿖쮰쫕뫋쯣풭퓲ꦤꦤ쮰컱믡볆풭퓲ꋡꆣ틲듋,첽쳖쮰컱믡볆풭퓲,볈쫇톧뿆샭싛붨짨뗄탨튪,튲쫇믡볆쪵컱뗄탨튪ꆣ뛾ꆢ쮰컱믡볆풭퓲폫닆컱믡볆풭퓲뗄뇈뷏컒맺(닆컱)믡볆ힼ퓲붨짨틑뺭뿬늽ퟟ짏쇋폫맺볊믡볆ힼ퓲ꆢ맺볊닆컱놨룦ힼ퓲뗄쟷춬횮슷,컒맺뗄쮰훆룄룯튲틑쏷좷폫쮰쫕맺볊맟샽뷓맬ꆢ킭뗷,솽헟룄룯뗄듳랽쿲컞틉쫇헽좷뗄,떫죧뫎릹붨럻뫏컒맺맺쟩뗄쮰램폫웳튵믡볆ힼ퓲ꆢ훆뛈뗄ퟮ폅맘쾵쒣쪽,헽좷뒦샭닆컱믡볆풭퓲폫쮰컱믡볆풭퓲뗄닮틬,펦룃쫇컒쏇늻뗃늻쏦뛔뗄쿖쪵컊쳢ꆣ평폚쮰컱믡볆떼쿲폫닆컱믡볆떼쿲늻춬,쳥쿖퓚솽헟뗄ꆰ풭퓲ꆱ짏,늻뷶쫇쏻돆늻춬,뛸쟒벴쪹쏻돆쿠춬,웤몬틥튲늻쿠춬ꆣ퓚뛔듽닆컱믡볆풭퓲짏,춨맽쮰컱믡볆풭퓲쳥쿖뗄쮰쫕풭퓲,뻟폐쏷쿔뗄ꆰ뫃뛱ꆱ뫍ꆰ좡짡ꆱ;뛸죧맻햾퓚닆컱믡볆뗄뷇뛈뾴쮰컱믡볆풭퓲,퓲뿉쓜믡죏캪웤듦퓚훮뛠뗄ꆰ늻뫏샭ꆱꆣ퓚웳튵믡볆쪵컱훐,솽샠믡볆풭퓲뚼튪훘쫓ꆢ뚼튪ퟱ톭ꆣퟱ톭닆컱믡볆풭퓲틔놣횤닆컱믡볆놨룦훊솿,ퟱ톭쮰컱믡볆풭퓲틔놣횤쮰컱믡볆놨룦훊솿;뛔잰헟,믡볆뷧뇈뷏쏷좷ꆢ뇈뷏훘쫓,뛸뛔뫳헟,퓲뇈뷏쒣뫽ꆢ뇈뷏쟡쫓ꆣ틲듋,듳늿럖웳튵뚼폐놻쮰컱믺맘뒦랣믲퓙뒦랣뗄ꆰ뺭샺ꆱ,헢폫믡볆죋풱늻쏷좷ꆢ늻훘쫓쮰컱믡볆풭퓲폐횱뷓맘쾵ꆣ(튻)샺쪷돉놾풭퓲뗄뇈뷏뿉틔쮵,쮰램(춨맽쮰컱믡볆,쿂춬)뛔샺쪷돉놾풭퓲ퟮ캪뿏뚨,짵훁떱믡볆뷧뛔샺쪷돉놾볆볛풭퓲쟳좫퓰놸쪱,떱웳튵믡볆ힼ퓲ꆢ훆뛈퓚쒳킩쟩뿶쿂럅웺샺쪷돉놾풭퓲쪱,쮰램죔좻튻췹쟩짮,볡뻶쫘헢튻풭퓲,잿뗷웳튵닺놳샫샺쪷돉놾쪱,ꆰ뇘탫틔폐맘닺틾몬뗄퓶횵믲쯰쪧내쮰램맦뚨뗄쫊떱랽쪽랴펳뫍좷죏캪잰쳡ꆣꆱ(뚭쫷뿼뗈,2003)뇈죧뛔웳튵막럝훆룄퓬맽돌훐랢짺뗄닺움맀퓶횵,믡볆튪쟳뗷헻쿠펦헋뮧,떫쮰램뛔듋늢늻죏뿉,죔내풭헋쏦볛횵볆쯣펦쮰쯹뗃;퓙뇈죧ꆶ웳튵믡볆훆뛈ꆷꆢ닺복횵ힼ퓲튪쟳뛔럇믵뇒탔닺좫쏦볆쳡복횵ힼ놸,듓뛸뗷헻쿠맘닺풭죫헋볛횵,떫쮰램돽뛔뮵헋ힼ놸폐쿞뛈뗘돐죏췢,웤쯻룅늻돐죏,틲캪늻럻뫏좷뚨탔풭퓲ꆣ쮰램죧듋볡돖샺쪷돉놾풭퓲뗄풭틲퓚폚쮰뿮뗄헷쓉쫇램싉탐캪,웤뫏램탔뇘탫폐뿉뾿뗄횤뻝ퟶ횧돖ꆣ폫릫퓊볛횵쿠뇈,샺쪷돉놾풭퓲좷쪵퓚쒳킩쟩뿶쿂늻쓜헦쪵뗘랴펳닺뗈튪쯘뗄볛횵,떫쫇쯼뗄뿉뾿탔잿,퓚짦쮰쯟쯏훐쓜릻쳡릩폐솦뗄횤뻝,틲듋,쮰램튻냣늻믡뷓쫜릫퓊볛횵뛸럅웺샺쪷돉놾,돽럇샺쪷돉놾늻듦퓚(죧뛔엌펯닺)쪱ꆣ뛸(닆컱)믡볆퓲늻좻,믡볆ힼ퓲ꆢ훆뛈퓚뛠뒦틽죫쿖뷰쇷솿쿖횵ꆢ뿉쫕믘뷰뛮뗈릫퓊볛횵룅쓮,틔놣횤닆컱믡볆탅쾢뗄뿉뾿뫍헦쪵,헢뻍뇘좻듸살듳솿뗄쓉쮰뗷헻쫂쿮ꆣ(뛾)좨퓰랢짺훆풭퓲뗄뇈뷏믡볆ힼ퓲ꆢ훆뛈맦뚨,웳튵뗄믡볆뫋쯣펦떱틔좨퓰랢짺훆캪믹뒡,뛸쮰램좴쫇좨퓰랢짺훆폫쫕뢶쪵쿖ꋡ2000쓪맺볒쮰컱ퟜ뻖냤늼뗄ꆶ웳튵쯹뗃쮰쮰잰뿛돽냬램ꆷ훐,뗚튻듎쏷좷쇋쯹뗃쮰믡볆훐뗄쮰잰뿛돽풭퓲,떫웤쯻풭퓲짐캴쏷좷ꆣ43
훆뗄뷡뫏믲돆탞헽뗄좨퓰랢짺훆ꆣ내헕좨퓰랢짺훆,웳튵뇘탫틔뺭볃튵컱훐좨샻ꆢ틥컱뗄랢짺캪잰쳡뷸탐믡볆뒦샭,헢폫쮰램좷뚨쓉쮰틥컱뗄뺫짱쫇튻훂뗄,틲듋,쮰램뛔좨퓰랢짺훆ퟜ쳥짏돖뿏뚨첬뛈ꆣ헢퓚쯹뗃쮰짏폐쏷쿔뇭쿖ꆪꆪꆪ펦쓉쮰쯹뗃뛮뻍쫇퓚닆컱믡볆샻죳믹뒡짏뗷헻뗄;뛸퓚쇭튻랽쏦,좨퓰랢짺훆듸살쇋듳솿뗄믡볆맀볆,쮰램뛔듋돖놣쇴첬뛈ꆣ떱좨퓰랢짺훆늻샻폚쮰쫕놣좫쪱,쮰램늻뗃늻닉좡럀랶듫쪩ꆣ뇈죧퓶횵쮰뛔폚쿺쿮쮰뛮뗄볆쯣,쮰램횧돖좨퓰랢짺훆,벴늻싛웳튵쫇럱쪵볊쫕떽냼삨쿺쿮쮰뛮퓚쓚뗄쿺믵뿮,웳튵뚼펦틀램벰쪱좷죏퓶횵쮰뗄쓉쮰틥컱;떫뛔폚뷸쿮쮰뛮뗄뗖뿛,쮰램맦뚨,웳튵뇘탫퓚맦뚨쪱볤쓚떽훷맜쮰컱믺맘뷸탐죏횤,늻럻뫏죏횤쳵볾틔벰럻뫏죏횤쳵볾떫캴퓚맦뚨쪱볤쓚짪놨뗖뿛뗄,웤뷸쿮쮰뛮늻뗃뗖뿛,헢폫좨퓰랢짺훆늢늻쿠럻ꆣ퓚좨틦램쿂,떱춶웳튵내돖막뇈샽좷죏웤춶쫕틦쪱,ퟱ톭뗄쫇좨퓰랢짺훆,떫룃쫕틦쪵훊짏쫇캴쪵쿖뗄쯹뗃,쮰램돶폚뿉뾿탔뗄뾼싇,죔쫘쇋쪵쿖훆풭퓲,벴횻폐퓚웳튵쪵볊쫕떽놻춶랽랢럅뗄막쾢ꆢ뫬샻쪱,닅볆죫떱웚뗄펦쮰쯹뗃ꆣ뛔랿뗘닺뾪랢웳튵,웤풤쫕뿮튪ퟷ캪펦쮰펪튵뛮볆뷉펪튵쮰,ퟱ톭뗄튲쫇쪵쿖훆풭퓲ꆣ퓚쮰램뫍쮰컱믡볆쪵컱훐,쫀뷧짏듳뛠쫽맺볒쪵볊닉폃뗄쫇탞헽뗄좨퓰랢짺훆풭퓲ꆣ퓚쏀맺쮰훆훐,폐튻쳵훸쏻뗄뚨싉,벴뿋삭쓡쮹믹뚨싉,쯼뿉틔돤럖쮵쏷탞헽뗄좨퓰랢짺훆풭퓲뗄ꆰ헦�ꆱ:죧맻쓉쮰죋뗄닆컱믡볆랽램훂쪹쫕틦솢벴뗃떽좷죏,뛸럑폃폀풶뗃늻떽좷죏,쮰컱떱뻖뿉쓜믡틲쯹뗃쮰쒿뗄퓊탭닉폃헢훖믡볆랽램;죧맻쓉쮰죋뗄닆컱믡볆랽램훂쪹쫕틦폀풶뗃늻떽좷죏,뛸럑폃솢벴뗃떽좷죏,쮰컱떱뻖뿉쓜믡틲쯹뗃쮰쒿뗄늻퓊탭닉폃헢훖믡볆랽램ꆣ쮰램횮쯹틔폐쳵볾뗘뷓쫜좨퓰랢짺훆,뻍쫇붫쮰쫕놣좫ꆢ쫕죫뻹뫢ꆢ뇣샻헷맜ꆢ쓋훁랴뇜쮰훃폚웤짏ꆣ(죽)쿠맘탔풭퓲뗄뇈뷏닆컱믡볆뗄쿠맘탔풭퓲쫇횸닆컱믡볆탅쾢펦뛔쪹폃헟뗄뻶닟쿠맘,벴뛔닆컱믡볆탅쾢쪹폃헟쳡릩뻶닟폐폃뗄탅쾢,잿뗷뗄쫇웤ꆰ폐폃탔ꆱ;뛸쮰컱믡볆훐뗄쿠맘탔풭퓲췪좫쫇돶폚헾뢮헷쮰뗄쒿뗄,잿뗷뗄쫇퓚쯹뗃쮰볆쯣쪱,쮰잰뿛돽뗄럑폃펦룃폫춬웚쫕죫폐틲맻맘쾵,벴쓉쮰죋뿉뿛돽뗄럑폃듓탔훊뫍룹풴짏뇘탫폫웤좡뗃뗄쫕죫쿠맘,솽헟룹놾늻쫇튻믘쫂ꆣ(쯄)엤뇈풭퓲뗄뇈뷏엤뇈풭퓲쫇럑폃좷죏뗄믹놾풭퓲,짦벰떽듳솿뗄횰튵에뛏뫍믡볆톡퓱ꆣ쯹뗃쮰램훐뛔엤뇈풭퓲믹놾짏쫇죏뿉뗄,쓉쮰죋랢짺뗄럑폃펦떱퓚웤펦엤뇈뗄떱웚짪놨뿛돽,쓉쮰죋쒳튻쓉쮰쓪뛈펦짪놨뗄뿛돽럑폃늻뗃쳡잰믲훍뫳짪놨뿛돽,떫쮰램튲ퟶ쇋탭뛠쿞훆틔럀횹쮰뿮쇷쪧ꆣ죧ꆶ웳튵쯹뗃쮰쮰잰뿛돽냬램ꆷ뗚쪮튻쳵맦뚨,죧맻쓉쮰죋헽퓚쪹폃뗄듦믵쪵컯쇷돌폫뫳뷸쿈돶램쿠튻훂(췪좫엤뇈),튲뿉틔닉폃뫳뷸쿈돶램좷뚨랢돶믲쇬폃듦믵뗄돉놾ꆣ떫퓚퓶횵쮰짏,쮰램뛔엤뇈풭퓲믹놾돖럱뚨첬뛈ꆣ퓶횵쮰헷쮰뛔쿳쫇믵컯ꆢ펦쮰샍컱뗄퓶횵뛮,쯼펦룃쫇믵컯ꆢ펦쮰샍컱쫕횧엤뇈뗄뷡맻,떫퓶횵쮰뗄헷쫕좴내랢욱뿛쮰훆짨볆λυ,듓뛸붫웤헷쫕뿘훆퓚쇷춨뮷뷚,듓ퟜ쳥짏뇜쏢쇋뛔(닆컱)믡볆쯰틦뫋쯣쾵춳뗄틀삵,평듋튲떼훂쇋퓶횵쮰믡볆탅쾢훊솿뗄붵뗍λϖꆣ퓚쮰램훐,쮰잰뿛돽엤뇈풭퓲뗄쓚몭뫍퓋폃뗄뷡맻폫닆컱믡볆뫋쯣훐뗄엤뇈풭퓲뻟폐뷏듳뗄닮뇰ꆣ퓚닆컱믡볆뫋쯣훐,캪쇋럖뇰뫋쯣늻춬닺욷ꆢ늻춬튵컱럖늿ꆢ늻춬뗘쟸뗄뺭펪돉맻,탨튪붫횱뷓럑폃ꆢ볤뷓럑폃ꆢ웚볤럑폃퓚늻춬닺욷ꆢ늻춬럖늿ꆢ늻춬뗘쟸뷸탐뫏샭럖샠ꆢ럖엤뫍맩벯ꆣ쮰램훐뗄엤뇈풭퓲늻뷶뇭쿖퓚헢킩랽쏦,쯼뮹튪춬쪱ퟱ톭ꆰ쿠맘탔풭퓲ꆱꆣ틲뛸,쮰램훐쫗쿈쫇쟸뇰늻춬쿮쒿뗄쮰쫕듽폶뷸탐럖쿮λυ훂쪹내퓶횵쮰샭싛좷죏ꆢ볆쯣뗄퓶횵뛮폫내쮰램맦뚨쪵볊볆쯣뗄퓶횵뛮ꆰ췑뷚ꆱ,벴쪵볊췑샫샭싛ꆣλϖꆶ웳튵믡볆훆뛈ꆷ훐맦뚨뗄퓶횵쮰믡볆뒦샭랽램,평폚틔쮰램떼쿲,캥놳쇋닆컱믡볆뗄엤뇈풭퓲ꆢ샺쪷돉놾풭퓲뗈뛠쿮풭퓲,쪹웳튵뗄퓶횵쮰럑폃췪좫폎샫폚웳튵샻죳뗄탎돉뫍볆쯣ꆣ44
믲럖샠엤뇈ꆣ샽죧,췢짌춶웳튵뗄뺳쓚춶쫕틦평폚늻볆죫펦쓉쮰쯹뗃뛮,퓲뺳쓚춶쯰쪧튲횻쓜평춶쫕틦늹뎥,늻ퟣ늿럖쫓캪폫짺닺뺭펪쯹뗃컞맘뗄쯰쪧,늻뗃듓떱웚펦쓉쮰쯹뗃뛮훐뿛돽ꆣ(컥)쪵훊훘폚탎쪽풭퓲뗄뇈뷏쪵훊훘폚탎쪽풭퓲쫇(닆컱)믡볆뗄튻쿮훘튪풭퓲,웤쓚죝쫇웳튵펦떱내헕붻틗믲쫂쿮뗄뺭볃쪵훊뫍뺭볃쿖쪵뷸탐믡볆뫋쯣,뛸늻쫇뷶뷶룹뻝웤램싉탎쪽ꆣ튻쿮붻틗믲쫂쿮뗄쪵훊폫웤램싉탎쪽믲췢퓚탎쪽폐쪱쫇늻튻훂뗄ꆣ퓚ꆶ웳튵믡볆훆뛈ꆷ뫍믹놾ힼ퓲훐,뛔듋뚼ퟶ쇋쏷좷맦뚨ꆣꆰ쪵훊훘폚탎쪽ꆱ풭퓲퓚믡볆ힼ퓲ꆢ훆뛈훐뛠폐쳥쿖,죧쫕죫뗄좷죏뇪ힼꆢ죚ퟢ죫만뚨닺뗄에뛏ꆢ맘솪붻틗뗄좷죏ꆢ뎤웚막좨춶믡볆뒦샭랽램뗄톡퓱ꆢ듽뒦샭닆닺쯰쪧뗄믡볆뒦샭뗈ꆣ(닆컱)믡볆뛔ꆰ쪵훊훘폚탎쪽ꆱ풭퓲뗄헽좷퓋폃,맘볼퓚폚믡볆죋풱뗄횰튵에뛏쫇럱뿉뾿,뛸쮰램훐뛔죎뫎짦쮰쫂쿮뗄좷죏ꆢ볆솿퓲뇘탫폐쏷좷뗄램싉틀뻝,뇘탫폐뻝뿉틀,늻쓜맀볆,쮰램뛔룃쿮풭퓲뗄뷢쫍룼잿뗷뗄쫇ꆰ쪵훊훁짏풭퓲λω,ꆱ웤쒿뗄쫇럀횹쓉쮰죋샄폃쮰램쳵뿮ꆣ죧2002쓪뮦쫐튻볒짏쫐릫쮾랢짺뻞뛮뿷쯰34틚풪,뒴룃쓪컒맺짏쫐릫쮾뿷쯰횮ퟮ,웤훐볆쳡뮵헋ힼ놸뷰햼웤릫쮾뿷쯰뛮뗄9817%ꆣ헢킩닺복횵쫇럱ꆰ헦쪵뗄ꆱ랢짺퓝쟒늻좥ힷ뺿,죧맻쮰램(춨맽쮰컱믡볆)돐죏(닆컱)믡볆뗄ꆰ쪵훊훘폚탎쪽ꆱ풭퓲,벴돐죏웤볆쳡뗄뻞뛮뮵헋ힼ놸뷰,퓲떱쓪쯹뗃쮰쮰믹붫쫜떽퇏훘뗄쟖쪴ꆣ닆컱믡볆뿉틔룹뻝쪵훊훘폚탎쪽풭퓲볆쳡뮵헋ힼ놸,떫쮰램튻냣쫇늻폨뷓쫜뗄ꆣ(쇹)뷷짷탔풭퓲뗄뇈뷏닆컱믡볆뗄뷷짷탔풭퓲튪쟳웳튵퓚쏦쇙늻좷뚨틲쯘뗄쟩뿶쿂뷸탐횰튵에뛏쪱,펦떱놣돖뇘튪뗄짳짷,돤럖맀볆떽룷훖럧쿕뫍쯰쪧,볈늻룟맀닺믲쫕틦,튲늻뗍맀뢺햮믲럑폃ꆣ닆컱믡볆룹뻝뷷짷탔풭퓲쳡좡뗄룷쿮닺복횵ힼ놸뷰,뿉틔쪹웳튵뗄ꆰ탩닺ꆱ뇤쪵,뿉틔퓚튻뚨돌뛈짏뷢뻶웳튵뗄탩펯쪵뿷ꆢ뛴훆웳튵뗄뛌웚탐캪뗈,벴폐샻폚쳡룟닆컱믡볆탅쾢훊솿ꆣ떫쯼캥놳쮰컱믡볆풭퓲,틲캪쮰램뛔쯹뗃쮰쮰잰뿛돽럑폃뗄믹놾풭퓲쫇ꆰ뻝쪵뿛돽ꆱ,벴죎뫎럑폃(믲쯰쪧)돽럇좷쫴헦쪵랢짺,럱퓲짪놨뿛돽뻍폐뿉쓜놻죏뚨캪춵쮰탐캪ꆣ웳튵볆쳡뗄룷쿮닺복횵ힼ놸,쫇믡볆죋풱욾뷨횰튵에뛏ퟶ돶뗄맀볆,웤쯰쪧늢늻쫇ꆰ헦쪵뗘랢짺ꆱ,(닆컱)믡볆맀볆뗄헢훖럧쿕,쮰램횮쯹틔늻퓊탭뿛돽,쫇틲캪맺볒쮰쫕늻쓜돐떣쓉쮰죋뗄뺭펪럧쿕,쮰램잿뗷뗄쫇퓚폐맘닺헦헽랢짺폀뻃믲쪵훊탔쯰몦쪱쓜뗃떽벴쪱뒦샭ꆣ헢퇹맦뚨,볈랽뇣쇋쮰컱맜샭ꆢ쳡룟헷맜킧싊,춬쪱튲럀횹쇋펲탔맦뚨복횵ힼ놸뇈샽뗄늻뿉뿘탔ꆣꆶ맺볒쮰컱ퟜ뻖맘폚횴탐<웳튵믡볆훆뛈>탨튪쏷좷뗄폐맘쯹뗃쮰컊쳢뗄춨횪ꆷ(맺쮰랢[2003]45뫅)쏷좷:ꆰ웳튵쯹뗃쮰잰퓊탭뿛돽뗄쿮쒿,풭퓲짏뇘탫ퟱ톭헦쪵랢짺뗄뻝쪵뿛돽풭퓲,돽맺볒쮰쫕맦뚨췢,웳튵룹뻝닆컱믡볆훆뛈뗈맦뚨쳡좡뗄죎뫎탎쪽뗄ힼ놸뷰(냼삨닺ힼ놸ꆢ럧쿕ힼ놸믲릤ힼ놸뗈)늻뗃퓚웳튵쯹뗃쮰잰뿛돽ꆱꆣ2005쓪8퓂9죕,맺볒쮰컱ퟜ뻖냤늼쇋ꆶ웳튵닆닺쯰쪧쯹뗃쮰잰뿛돽맜샭냬램ꆷ,쏷좷ꆰ닆닺쫇횸웳튵펵폐믲헟뿘훆뗄ꆢ폃폚뺭펪맜샭믮뚯쟒폫좡뗃펦쓉쮰쯹뗃폐맘뗄닺,냼삨쿖뷰ꆢ틸탐듦뿮ꆢ펦쫕벰풤뢶뿮쿮(냼삨펦쫕욱뻝)ꆢ듦믵ꆢ춶(냼삨캯췐듻뿮ꆢ캯췐샭닆)ꆢ만뚨닺ꆢ컞탎닺(늻냼삨짌폾)뫍웤쯻닺ꆣꆱꆰ웳튵뗄룷쿮닆닺쯰쪧,펦퓚쯰쪧랢짺떱쓪짪놨뿛돽,늻뗃쳡잰믲퇓뫳ꆣ럇틲볆쯣듭컳믲웤쯻뿍맛풭틲,웳튵캴벰쪱짪놨뗄닆닺쯰쪧,폢웚늻뗃뿛돽ꆣꆱ평듋뿉볻,쯼뛔닆닺뗄뚨틥폫닆컱믡볆ힼ퓲ꆢ훆뛈뗄닠훘뗣폐쯹늻춬,쯼ퟱ톭뗄쫇쯹뗃쮰쮰잰뿛돽풭퓲,뛸럇닆컱믡볆뗄뷷짷탔풭퓲ꆣ퓚닆컱믡볆훐,뷷짷탔풭퓲폫쪵훊훘폚탎쪽풭퓲쫇믡볆튪쯘좷죏뫍볆솿뗄훘튪탞헽탔풭퓲,떫퓚쮰컱믡볆훐,좴쫇ퟮ늻쫜뮶펭ꆢퟮ늻놻죏뿉뗄풭퓲ꆣ쮰램럱뚨뷷짷탔풭퓲,웤훷튪퓚폚:(1)뷷짷탔풭퓲뛔λω쪵볊짏쫇탎쪽훘폚쪵훊ꆣ45
쫕죫뫍럑폃뗄뒦샭늻뛔돆,떱믡볆쫂쿮듦퓚늻좷뚨탔쪱,뷷짷탔풭퓲튪쟳짙볆쫕죫ꆢ뛠볆럑폃,죧맻쮰램짏죏뿉뷷짷탔풭퓲,뇘붫복짙믲훍뫳웳튵펦뷉쮰뿮,헢컞틬폚죃쮰컱늿쏅쳦웳튵돐떣럧쿕ꆣ(2)뷷짷탔풭퓲좷죏뗄쯰쪧췹췹쎻폐붻틗욾횤,늻럻뫏좷뚨탔풭퓲ꆣ(3)뷷짷탔풭퓲튪좡뻶폚믡볆죋풱뗄횰튵에뛏,뛸헢뫜쓑좡탅폚쮰컱늿쏅,헾뢮뗄헷쮰탐캪늻쓜붨솢퓚뛔믲폐쫂쿮뗄믡볆맀볆짏,틲듋,쳥쿖퓚뷷짷탔풭퓲짏뗄믡볆폫쮰램횮볤뗄쎬뛜쫇컞램뗷뫍뗄,헢튻풭퓲쫇닺짺쓉쮰뗷헻뗄훘튪룹풴ꆣ죽ꆢ뛔쮰컱믡볆풭퓲폫닆컱믡볆풭퓲닮틬뗄쮼뾼ퟛ짏쯹쫶,쮰컱믡볆풭퓲폫닆컱믡볆풭퓲듦퓚훮뛠닮틬,폐뗄쫇쏻돆늻춬ꆢ쓚죝늻춬,폐뗄쫇쏻돆쿠춬ꆢ떫쓚죝늻춬ꆣ떼쿲뻶뚨쒿뇪,쒿뇪뻶뚨풭퓲,풭퓲쳥쿖쒿뇪ꆣ평폚쮰램뗄쒿뇪폫(닆컱)믡볆쒿뇪늻춬,틲뛸솽헟뗄풭퓲튲늻뿉쓜췪좫쿠춬,닮틬쫇뇘좻듦퓚뗄,퓚늻캥놳솽헟믹놾쒿뇪뗄잰쳡쿂,죧뫎쪹솽헟뗄닮틬놣돖튻룶ꆰ뫏샭뗄뛈ꆱ,쫇횵뗃컒쏇죏헦쮼뾼뗄컊쳢ꆣ컒맺헽뒦폚뺭볃탍웚,ꆰ솽샠ꆱ풭퓲뗄닮틬돊퓶듳횮쫆,죧뫎킭뗷ꆰ솽샠ꆱ풭퓲뗄닮틬,죧뫎릹훾ꆰ솽샠ꆱ풭퓲뗄뫍킳맘쾵,듓뛸붵뗍웳튵뗄훆뛈뮻돉놾ꆢ쮰쫕돉놾뫍쓉쮰럧쿕뗈λξ,쫇튻룶럇뎣쿖쪵뗄컊쳢ꆣ뇊헟죏캪,평쮰쫕풭퓲훷떼ꆢ쳥쿖뗄컒맺쮰쫕뫋쯣풭퓲맽럖듓헷맜랽뗄뷇뛈뾼싇,쳥쿖웤헷쫕뇣샻풭퓲뛸럇쓉쮰죋뇣샻ꆢ좷놣헾뢮쫕죫뛸럇쓉쮰죋쮰쫕샻틦,뷏짙뾼싇쓉쮰죋뗄샻틦ꆣ쒿잰,컒맺뗄쮰쫕풶캴듯떽램뚨훷틥뇪ힼ,폫믡볆ힼ퓲ꆢ훆뛈뗄닮틬맽듳쟒늻맦랶,퓶볓쇋쓉쮰죋훮뛠뗄늻뿉풤웚탔ꆣ틲듋,튲쓑틔탎돉뇈뷏쏷좷뗄ꆢ췪헻쾵춳뗄쮰컱믡볆풭퓲(쮰쫕뫋쯣풭퓲),뛸(닆컱)믡볆풭퓲틑뺭쫇뇈뷏돉쫬ꆢ뇈뷏릫죏뗄풭퓲ꆣ탂튻싖쮰훆룄룯맽돌훐,펦룃뺡뿉쓜컼쫕(닆컱)믡볆풭퓲,틔복짙늻뇘튪뗄닮틬ꆣ횻폐퓚솽헟닮틬늻듳뗄쟩뿶쿂,쒿잰컒맺쮰컱믡볆폫닆컱믡볆뗄믬뫏쒣쪽(쿠뮥틀듦쒣쪽)닅쓜쳥쿖웤폅뗣ꆣ죧맻쒿잰뗄닮틬퓶듳횮쫆늻쓜뺡뿬뗃떽뛴훆,듳솿뗄쓉쮰뗷헻쫂쿮룸믡볆릤ퟷ듸살늻쓜냚췑뗄ꆢ컞쟮컞뺡뗄랳쓕,쫆뇘믡붵뗍닆컱믡볆탅쾢훊솿ꆣ헽죧맺볒쮰컱ퟜ뻖ퟜ뺭볃쪦뚭쫷뿼쯹퇔:ꆰ닮틬퓬돉뗄릤ퟷ솿쫇뿉쿫뛸횪뗄,평듋퓶볓닆컱뫋쯣돉놾뫍쓉쮰돉놾튲붫쫇뻞듳뗄ꆣꆱ틲듋,뿉쓜ꆰ떼훂쓉쮰죋늻뗃늻캪닺뗈쿮쒿짨훃늻춬뗄헋늾ꆣꆱ죴맻헦죧듋,쓇붫쫇쮰컱믡볆폫닆컱믡볆솽헟뗄룷ퟔ뛀솢믡볆쒣쪽λψ,떫컒쏇폖늻췪좫뻟놸펢쏀램쾵맺볒뗄믡볆뮷뺳ꆣ틲듋,볓잿킭뗷ꆢ쯵킡닮틬,놣돖쒿잰뗄믬뫏쒣쪽,펦쫇쏷훇뛸쿖쪵뗄톡퓱ꆣ훷튪닎뾼컄쿗룇뗘.2005.쮰컱믡볆퇐뺿.놱뺩:훐맺뷰죚돶냦짧룇뗘.2004.쫔싛쮰컱믡볆뗄샭싛뷡릹.짏쫐릫쮾믡볆폫닆컱뗄ퟮ탂랢햹.놱뺩:훐맺죋쏱듳톧돶냦짧뚭쫷뿼뗈.2003.쮰쫕훆뛈폫웳튵믡볆훆뛈닮틬럖컶벰킭뗷.놱뺩:훐맺닆헾뺭볃돶냦짧ힿ쏴횦뗈.1998.쮰컱믡볆.첨놱:죽쏱쫩뻖돂쏮쿣뗈.2003.쮰컱믡볆.첨놱:탂컄뺩뾪랢돶냦막럝폐쿞릫쮾싞쿾쇖.2002.췢맺쮰쫕샭싛폫훆뛈.맣훝:훐즽듳톧돶냦짧[쏀]싞늮쳘ꆡN1낲뚫쓡.2005.쏀맺닆컱믡볆ힼ퓲뗄랴쮼.놱뺩:믺킵릤튵돶냦짧헅퇞뒿.2005.쯹뗃쮰믡볆쒣쪽뗄뇈뷏폫톡퓱.닆믡퓂뾯λξ듓쇭튻랽쏦뾴,튲붵뗍헾뢮뗄쮰쫕헷맜돉놾ꆣλψ벴닆컱믡볆폫쮰컱믡볆ꆰ솽쳗헋ꆱꆣ46
EnglishAbstractsofMainPapersTheharmonizationeffectofChinaaccountingstandardswithinternationalaccountingstandards:AreviewofquantitativeresearchQuXiaohui&GaoFangꆡꆡInrecentyears,quantitativestudiesfortheharmonizationeffectofChinaaccountingstandards(CAS)withInternationalAccount2ingStandard(IAS),thereexistmanydifferencesandevenconflictsoftheconclusionsinthekeypoints,sampleandvariableselectionandperiod,:theharmonizationdegreeoftheitemsinspecificstandards,thecomparisonofaccountingnum2bers,thedifferencesoftheaccountinginformationcontent,ꆡWangJianling&QiaoXudongꆡꆡTheissueoftimelinessofannualreports,whichisoneofthemostimportantfundamentalsourcestomakeinvestmentdecision,,andtheeffectthatꆰgoodꆱorꆰbadꆱꆫ,ꆡꆡAtpresent,(CICPA)hasissuedagreatnumberofnewauditingstandards(Draft).Thepurposeis,withreferenceoftheadvancedinterna2tionalauditskills,,,ꆡꆡ,,,taxationprincipleisjustthetaxaccountingprinciple,,taxaccountingprincipleisnotsoextinctandacceptedwidely,,
ꆡꆡInformationaboutcorecompetencereflectsthecontinuouscompetitiveadvantageofacompanyandthedifferencesfromothers,,,westudytheidentificationandvoluntarydisclosuremethodforcorecompetence,andbelievethatthevoluntarydisclosureofcorecompetenceshouldfollowinorderandadvancestepbystep,beginningfromnon2financialreport,thentransitiontoMD&A,ꆡꆡThetraditionaltheoryofinternalcontrolhasbeenfacingchallengesfromthreeaspects,whichareresearchobjects,ꆰtwo2wheeledstudyꆱ.,bytheconstructionofanopeninformationex2changesystem,ꆡꆡOnlyundertheinternalcontrolofvaluechain,,ꆪꆪꆪanempiricalstudybasedonearningsresponsecoefficientsWangHuacheng&TongYanꆡꆡOwnershipstructure,,ꆫ2002ofChinapislistedcompanies,wefindthatearningsqualityissignificantlynegativelyassociatedwithholdingratioofcontrollingshareholders,state2ownedcontrollingshareholdingsresultsignificantlylowerearningsquali2ty,ꆡBaobing&YangyanꆡꆡWiththedeepeningofeconomicsystemreforminChina,,thebasicinstitutionalcauseisthesplitofshares,,,wehaveusedoptionpricingmethodtopricetheliquidity,notonlyforthereformofnon2tradablesharesinsecuritiesmarket,butalsoforfinancialinnovationandpricingofvalue.
