뗚25뻭ꆡ뗚9웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ벼ꆡ쫵ꆡ뺭ꆡ볃2006쓪ꆡ9퓂ꆡꆡꆡꆡꆡ,ꆡꆡꆡꆡꆡꆡꆡꆡꆡicsSep.,2006컄헂뇠뫅:1002-980X(2006)09-0055-03믹폚벤샸뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ첽쳖샮ꆡ뮪(춭쇪톧풺믡볆톧쾵,낲믕춭쇪244000)ꆡꆡ햪튪:퓚탅쾢늻뛔돆뗄쿖쪵짺믮훐,뿆톧뫏샭폐킧뗄벤샸믺훆,뛔폚붨솢쿖듺뮯웳튵훆뛈ꆢ췪짆램죋훎샭뷡릹ꆢ뾪랢엤훃죋솦풴ꆢ쪵쿖웳튵볛횵ퟮ듳뮯벰뫏샭엤훃짧믡풴뚼뻟폐벫웤훘튪뗄ퟷ폃ꆣ쓜솦탔뺭볃ퟢ뷰뇪ힼ쫇벤샸뗄튻훖쫖뛎,잡떱뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ뿉틔웰떽뿍맛ꆢ릫헽뗄벤샸ퟷ폃,퓚튻뚨돌뛈짏뷢뻶뎤웚벤샸쒿뇪뫍뛌웚벤샸쒿뇪뗄샻틦돥춻벰벤샸솦뛈뗄톡퓱컊쳢ꆣ맘볼듊:벤샸;쓜솦탔뺭볃ퟢ뷰뇪ힼ;쒿뇪훐춼럖샠뫅:F270ꆡꆡ컄쿗뇪횾싫:Aꆡꆡ튻냣죏캪,벤샸헟쓋벤뚯맄샸쪹헱ퟷ튲,쾵벤랢돉놾,쯼룹뻝쎿룶죋믮샍뚯쯹듸살쿖뷰쇷죫솿뗄쿖죋뗄뚯믺횮탄샭맽돌ꆣ움볛쪼훕폫벤샸솪쾵퓚튻횵ퟶ돶잡떱뗄벨킧움볛,늢퓚헢룶랶캧쓚룸폨튻뚨웰,맣틥짏쮵,움볛튲쫇튻훖벤샸,캪듯떽벤샸뗄쒿뇈샽뗄샍뚯놨돪ꆢ붱샸믲돍랣,쪹샍뚯헟뗄탐캪쟷폚뇪,펦룹뻝쪵쿖뗄쓑틗돌뛈늻춬짨볆쿠펦닣듎뗄움샭탔뮯늢쿻돽늻뫏샭뗄엊뇈ꆢ쓚뫄탐캪,쪹웳튵헻쳥볛뇪ힼ뫍쿠펦뗄벤샸듫쪩ꆣ캪뷷짷웰볻,놾컄붫벤뗄쿖뷰쇷죫듳폚쿖뷰쇷돶,폐샻폚쪵쿖웳튵볛횵ퟮ샸뗄훷쳥돆캪캯췐죋,붫벤샸뗄뿍쳥돆캪듺샭랽,늢듳뮯쒿뇪ꆣ볙짨듺샭죋뗄얬솦폐훺폚벤샸믺훆쒿뇪뗄쪵쿖ꆲ1ꆳꆣ잡떱뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ쓜뿍맛움볛쎿룶죋튻ꆢ폐킧벤샸훐쓜솦탔뺭볃뗄뺭펪벨킧,뿉틔돤럖뗷뚯죋뗄샍뚯믽벫탔ꆢ훷뚯ퟢ뷰뇪ힼ뗄ퟷ폃탔ꆢ뒴퓬탔뗄랢믓;뿉틔폐킧헧뇰듺샭죋뗄쓜솦,폐샻폚캯췐죋퓱폅톡퓱듺샭죋;뿉틔폐킧뫢솿늻춬탐ꆡꆡ퓚쿖듺횪쪶뺭볃짧믡샯,볛횵퓶횵횻살풴폚죋튵뗄듺샭죋뺭펪벨킧,뫏샭업돽틲탐튵늻춬뛸떼훂뗄돩쿳샍뚯,틲캪돩쿳샍뚯(믮샍뚯)쫇뒴퓬짌욷볛뗄뺭펪튵벨닮틬뛔듺샭죋쓜솦탔뺭볃ퟢ뷰뗄펰쿬,횵뗄캨튻풴좪,뗈폚짌욷뗄볛횵w뎬맽웤짺닺쇏쪵쪩폐킧ꆢ릫욽뗄벤샸,웰떽솼뫃뗄탐캪떼쿲탔릦뗄뫄럑c뗄늿럖,벴v+mꆣ횵뗃힢틢뗄쫇,헢샯쓜쓜,붵뗍듺샭돉놾,ퟮ훕폐샻폚뫏샭엤훃죋솦풴,뒴퓬볛횵뗄돩쿳샍뚯(믮샍뚯)늻뷶살풴폚컯훊짺닺붨솢쿖듺뮯웳튵훆뛈,췪짆램죋훎샭뷡릹ꆣ쿠랴,늻늿쏅,뛸쫇냼삨컯훊짺닺늿쏅ꆢ뺫짱짺닺늿쏅ꆢ럾컱잡떱뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ믡쪹벤샸믺훆쪧킧,뿉늿쏅퓚쓚뗄짧믡룷늿쏅;늻뷶뗚튻ꆢ뗚뛾닺튵,뛸쟒쓜웰떽랴벤샸뗄킧맻ꆣ냼삨뗚죽닺튵퓚쓚뗄짧믡룷닺튵;늻뷶쫇횱뷓짺닺잡떱뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ늻뷶뿉틔볓잿웳튵죋풱,뛸쟒냼삨뿆톧벼쫵죋풱뫍뺭펪맜샭죋풱ꆣ뒴뗄뒴탂솦ꆢ쓽뻛솦,붵뗍돉놾,뛸쟒폐샻폚헻룶짧믡퓬볛횵뗄샍뚯췢퇓펦룃삩듳,쿖퓚틑돉캪뛠쫽톧헟풴뗄폐킧ꆢ뻹뫢엤훃ꆣ듓캢맛뺭볃톧살쮵,웳튵톹뗄릲쪶ꆲ2ꆳꆣ틲듋,죧뫎뛔죋뷸탐폐킧벤샸,틔돤럖뗍릤폐샻폚붵뗍돉놾,퓶볓샻죳;듓뫪맛뺭볃톧살뗷뚯죋뗄샍뚯믽벫탔ꆢ훷뚯탔ꆢ뒴퓬탔뗄랢믓,틑돉쮵,맽뗍믲맽룟뗄릤뚼쫇늻샻뗄ꆣ맽뗍뗄릤믡캪떱뷱짧믡튻룶훘튪뗄퇐뺿뿎쳢,뛸잡떱뗄쓜솦탔쪹맽뛠뗄놾훍쇴퓚뗍뺭볃뢽볓횵뗄닺튵,뷸탐훘뺭볃ퟢ뷰뇪ힼ뿉틔웰떽폐킧벤샸뗄ퟷ폃ꆣ뢴ꆢ뗍킧틦뗄짺닺,쿠뮥횮볤틲뺺헹뛸톹뗍쿺쫛볛룱잡떱뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ뿉틔폐킧뿘훆웳튵뫍릤,늢쪹쿻럑늻ퟣ,짌욷릩듳폚쟳,죧20쫀볍쒩쫕룥죕웚:2006ꆪ05ꆪ30믹뷰쿮쒿:낲믕쪡뷌폽쳼죋컄짧믡뿆톧쿮쒿(2006sk247)ꆣퟷ헟볲뷩:샮뮪(1971ꆪ)얮,낲믕뎲뫾죋,춭쇪톧풺믡볆톧쾵,붲쪦,쮶쪿,퇐뺿랽쿲:닆컱샭싛ꆣ55
벼쫵뺭볃ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뗚25뻭ꆡ뗚9웚뗄훐맺;맽룟뗄릤퓲믡쪹놾늻룒폫샍뚯뷡뫏,늢쟳뿉틔쪵쪩엤막뗄짏쫐릫쮾뗄ퟮ뷼죽룶믡볆쓪뛈볓퓬돉춨믵엲헍,짌욷릩늻펦쟳,죧20쫀볍쒩뗄뗂맺,좨욽뻹뺻닺쫕틦싊늻뗍폚10%,탭뛠릫쮾캪듯떽솽헟뚼늻샻폚뺭볃컈뚨뫍퓶뎤ꆣ헢튻맽룟뇪ힼ뛸럗럗퓬볙;맽뗍뗄벤샸뇪ힼ쪹듺샭뛾ꆢ컒맺쒿잰벤샸뇪ힼ듦퓚뗄컊쳢죋벴쪹퓚ퟮ닮뗄ힴ첬쿂죔좻쓜릻듯떽캯췐죋짨솢뗄ퟮ룟뇪ힼ,쪹듺샭죋돶폚ퟔ짭돉놾폫샻틦뗄뾼싇뛸(튻)컒맺쒿잰뗄벤샸뇪ힼ늻쓜폐킧뿘훆웳튵늻얬솦릤ퟷ;튪쎴뷢돽캯췐듺샭맘쾵,좥톡퓱뇪ힼ룼돉놾룟뗄캯췐랽틔ힷ쟳룼룟뗄샻틦,죧컒맺맺폐떥캻폅컒맺쒿잰뛔듺샭죋뗄붱샸늢늻쫇믹폚쯻쯹듸살탣죋닅뗄쇷쪧ꆲ1ꆳꆣ쿖뷰쇷죫뗄쿖횵뛠짙,늢퓚헢룶랶캧쓚룸폨튻뚨뇈쇭췢튻킩쫽뻝쿔쪾,컒맺퓂쫕죫300-500뗄얩샽뗄샍뚯놨돪ꆢ붱샸믲돍랣,뛸쫇뾴쯻뒦퓚쪲쎴캻쏱릤뫍퓂쫕죫쪮췲풪ퟳ폒뗄ퟜ뺭샭탎돉쇋쿊쏷뗄뛔ퟓꆢ펵폐쪲쎴퇹뗄횰돆,벴쓜솦튻냣뗄죋튻떩욾맘쾵뇈,욶뢻탼쫢맽듳,헢쫇퓬돉쿻럑늻ퟣ뗄훷튪풭틲횮ퟶ짏쇋ퟜ뺭샭뗄놦ퟹ믲쯦ퟅ쪱볤뗄뗝퇓믱뗃쇋쿠펦튻,뛸쟒웤놨돪폫웤믮샍뚯쯹듸살뗄쿖뷰뺻쇷죫쫇뗄횰돆,뻍뿉틔뗃떽훕짺쿭폃뗄폫횮쿠뛔펦뗄킽쮮,럱돉헽뇈튲횵뗃짌좶ꆣ헢킩컊쳢뗄듦퓚,쿔좻늻샻뛸늻폃떣탄늻얬솦릤ퟷ믡퓬돉킽쮮뗄복짙ꆣ헢믡퓬폚헻룶짧믡풴뗄폐킧ꆢ뻹뫢엤훃벰쪵쿖뺭볃뗄돖돉듺샭죋놨돪뗄쿖횵듳폚웤믮샍뚯쯹듸살쿖뷰쇷죫탸퓶뎤ꆣ뗄쿖횵,퓚돉놾킧틦짏쫇늻뫏쯣뗄,퓬돉웳튵늻쓜폐킧뗄뿘훆돉놾ꆣ죽ꆢ믹폚벤샸뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ짨볆(뛾)컒맺쒿잰뗄벤샸뇪ힼ늻쓜폐킧뗷뚯죋뗄샍뚯믽벫탔ꆢ훷뚯탔ꆢ뒴퓬탔ꆡꆡ(튻)틔웳튵뺭볃퓶볓횵복좥럇쓜솦탔뺭볃ퟢ뷰컒맺쒿잰뛔듺샭죋뗄붱샸늢늻쫇믹폚웤믮샍뚯볆쯣뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ쯹듸살쿖뷰쇷죫뗄쿖횵룟뗍,뛔듺샭죋뗄벤샸튲쎻폠펱ꆢ쳆ퟚ쏷뫍돂캰죏캪,펦붫맺폐맜샭닣뒴폐닉좡짏늻럢뚥ꆢ쿂늻놣뗗ꆢ솬탸뗄붱샸쒣쪽,살폐퓬뗄뺭볃퓶볓횵럖캪뛾뿩럖뇰뾼달움볛,벴믹폚탐킧뗷뚯죋뗄샍뚯믽벫탔ꆢ훷뚯탔ꆢ뒴퓬탔,뛸쫇쪵탐튵폅쫆뛸믱뗃뗄뺭볃퓶볓횵(럇쓜솦EVA)뫍믹폚뒫춳뗄놣뗗ꆢ럢뚥ꆢ볤뛏뗄붱샸쒣쪽,퓬돉듺샭죋샻맜샭헟ퟔ짭뺭볃쓜솦뛸믱뗃뗄쓜솦뺭볃퓶볓횵(쓜폃횸뇪컨뇗,샻폃놣뗗쿟뫍럢뚥쿟퓚늻춬쓪럝횮볤솦EVA)ꆣ쓜솦탔뺭볃ퟢ뷰뇪ힼ뗄볆쯣릫쪽죧쿂:틆샻죳,틔믱뗃룼룟놨돪뗈뗀뗂컊쳢ꆲ3ꆳ;룹뻝뗘쓜솦탔뺭볃ퟢ뷰=웳튵뺭볃퓶볓횵EVA-럇캻ꆢ횰돆뗄룟뗍짨볆뗄붱샸쒣쪽,믡퓬돉죋폫죋횮볤쓜솦EVA(1)뗄늻뛏엊뇈뫍쓚뫄,늻힢훘볛횵뒴퓬,퓬돉죋캪뗄볛쓜솦탔뺭볃ퟢ뷰ퟷ캪벨킧움볛뇪ힼ,틲캪업돽횵복쯰,늻샻폚웳튵볛횵ퟮ듳뮯ꆣ쇋틲탐튵늻춬뛸떼훂뗄뺭펪튵벨닮틬,뿉틔폐킧헧컒맺쒿잰뗄벤샸뇪ힼ뛔늻춬탐튵횮볤,틲탐튵뇰맜샭닣뗄쓜솦,쪵쪩폐킧ꆢ릫욽뗄벤샸,웰떽솼뫃늻춬뛸떼훂뗄뺭펪튵벨닮틬늻쓜뫏샭뗘업돽,틲듋,뗄탐캪떼쿲탔릦쓜ꆲ3ꆳ,늢폐샻폚웳튵퓱폅톡퓱듺샭늻쓜폐킧헧뇰쎿룶듺샭죋뗄쪵볊뺭펪쓜솦,쪵쪩폐죋,뿘훆돉놾ꆣ킧ꆢ릫욽뗄벤샸,뗷뚯듺샭죋뗄샍뚯믽벫탔ꆢ훷뚯탔ꆢ(뛾)틔믡볆캪믹뒡뗄EVA움볛횸뇪폫틔쫐뎡뒴퓬탔,웰떽솼뫃뗄탐캪떼쿲탔릦쓜,늢늻쓜쪹웳튵캪믹뒡뗄MVA움볛횸뇪뷡뫏웰살짨볆쓜솦탔뺭볃퓱폅톡퓱폐쓜솦ꆢ뿏돔뿠뗄듺샭죋,ퟮ훕폐샻폚웳튵ퟢ뷰뇪ힼ볛횵ퟮ듳뮯ꆣ쯯쫀쏴ꆢ헔쾣쓐죏캪,EVA폫MVA퓚뫜뛠쟩(죽)컒맺쒿잰뗄벤샸뇪ힼ늻샻폚헻룶짧믡풴뿶쿂쫇듋쿻뇋뎤뗄,쯹틔쓜솦탔뺭볃ퟢ뷰뇪ힼ춬쪱뗄폐킧ꆢ뻹뫢엤훃뾼싇뛾헟뗄퓶뎤쟩뿶,뿉틔웰떽쿠뮥잣훆뗄ퟷ폃ꆣ컒맺쒿잰뗄벤샸뇪ힼ맽룟뫍맽뗍뗄쟩뿶춬쪱늢틔믡볆캪믹뒡뗄EVA움볛횸뇪잿뗷놾돉듦ꆣ맽룟뗄벤샸뇪ힼ쪹듺샭죋뺡ퟮ듳얬솦죔뫜쓑듯놾,죏캪떱뗷헻뫳뗄펪튵샻죳뿛돽춶놾뗄돉놾떽캯췐죋짨솢뗄ퟮ뗍뇪ힼ,쪹듺샭죋튪쎴뷢돽캯췐뫳,듺샭죋닅뒴퓬쇋볛횵,헢폐샻폚웳튵볛횵ퟮ듳뮯듺샭맘쾵,톰헒웤쯻뇪ힼ뷏뗍뗄믺믡;튪쎴닉좡퓬볙쒿뇪ꆣ떫뗷헻뫳뗄펪튵샻죳죔좻뻟폐뿉닙ퟝ탔,죧뗄냬램,죋캪뗘럛쫎웤뺭펪벨킧,틔믱뗃룼룟뗄붱듺샭죋튻캶ힷ쟳떱잰샻틦,쿷복퇐뺿뾪랢럑폃횧돶,샸,웤ퟮ훕뷡맻쪹뗃캯췐죋뗄샻틦쫜쯰,죧컒맺퓸튪틔쳡룟떱잰뗄EVA쮮욽,헢믡쿷복쇋릫쮾뎤풶뗄56
ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ믹폚벤샸뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ첽쳖캴살뺺헹폅쫆,쯰짋릫쮾뗄쫐뎡볛횵,뿉볻뷶뷶룹뻝룟붱돪뗄킧볛,퓶잿벤샸뗄킧맻;닉좡짏늻럢뚥ꆢ쿂EVA횸뇪살움볛듺샭죋튵벨쫇늻좫쏦뗄ꆣ틔쫐뎡늻놣뗗ꆢ솬탸뗄붱샸쒣쪽,럀횹듺샭죋샻폃횸뇪컨뇗캪믹뒡뗄MVA움볛횸뇪,붫듺샭죋뗄놨돪폫릫쮾벰샻폃놣뗗쿟뫍럢뚥쿟퓚늻춬쓪럝횮볤틆샻죳,막욱볛룱솪쾵웰살,룹뻝릫쮾막욱뗄쫐뎡볛횵폫헊틔믱뗃룼룟놨돪뗈뗀뗂컊쳢ꆣ쏦볛횵횮닮뗄듳킡뷸탐붱샸,헢폐샻폚웳튵볛횵ퟮ춬쪱컒쏇펦뾴떽,쯤좻듺샭죋놨돪뗄룟뗍뿍맛듳뮯ꆣ떫췪좫틀뻝막욱믘놨싊살뻶뚨듺샭죋뗄놨짏뿉틔웰떽튻뚨벤샸뗄ퟷ폃,떫헢늻쫇뻸뛔뗄ꆣ룹돪,믡볓뻧쫐뎡뎴ퟶ뗄돉럖,춬쪱막볛룟뗍뮹쫜튵벨뻝뫕듄늮룱뗄쮫틲쯘샭싛,킽뷰쫴폚놣붡틲쯘,횻뿉틔췢탭뛠틲쯘뗄펰쿬,헢쫇듺샭죋쯹컞램뿘훆뗄,뿉틔풤럀믲쿻돽횰릤뗄늻싺,떫늻쓜횱뷓웰떽벤샸뗄볻뷶뷶룹뻝MVA횸뇪살움볛듺샭죋튵벨튲쫇늻좫ퟷ폃ꆣ맽룟뗄놨돪늢늻쓜폐킧뗘벤샸듺샭죋샍뚯뗄쏦뗄ꆣ뫏샭뗄쓜솦탔뺭볃ퟢ뷰뇪ힼ펦쫇뛾헟뗄뷡믽벫탔ꆢ훷뚯탔ꆢ뒴퓬탔,뻍쿱튻룶돔놥랹뗄죋,퓙돔뫏ꆣ쪲쎴즽헤몣캶튲늻믡폐뛠듳캸뿚;쫜죋닅ꆢ뷰ꆢ벼듺샭죋뗄놨돪뿉내쿂쪽좷뚨:COMP=A+B(1쫵쮮욽쿞훆,컒맺듳늿럖닺욷쒿잰뗄뺭볃뢽볓횵늢+a1+a2)(2)늻룟,맽룟뗄킽뷰횧뢶믡쪹웳튵늻뾰훘뢺;맽룟뗄놨웤훐COMPꆪꆪꆪ듺샭죋뗄놨돪ퟜ뛮;Aꆪꆪꆪ듺돪믡퓬돉욶뢻탼쫢맽듳,쫇퓬돉쿻럑늻ퟣ뗄훷튪풭샭죋믹놾릤;Bꆪꆪꆪ붱뷰믹쫽;a1ꆪꆪꆪEVA퓶뎤냙틲횮튻,헢쿔좻늻샻폚헻룶짧믡풴뗄폐킧ꆢ욽뫢엤럖뇈;a2ꆪꆪꆪMVA퓶뎤냙럖뇈ꆲ4ꆳꆣ훃ꆣ틲듋,컒맺웳튵펦듓죕놾웳튵뗄뺭펪훐컼좡뺭(죽)짏쫶솽훖랽램쿠뷡뫏뗄쓜솦탔뺭볃ퟢ뷰뇪퇩,펪퓬튻훖럕캧,엠퇸듺샭죋뗄릤ퟷ돉뻍룐ꆢ맩쫴ힼ짨볆룐,뛸늻펦룃떥뒿뗘틀삵쳡룟웤컯훊듽폶,럱퓲믡ퟟ뇊헟죏캪,짏쫶솽훖랽램쿠뷡뫏뗄쓜솦탔뺭볃쿲웧춾ꆣ킽뷰ퟮ룟늻쓜뎬맽웤믮샍뚯쯹듸살쿖뷰쇷ퟢ뷰뇪ힼ짨볆뿉틔웰떽폐킧ꆢ릫헽뗄벤샸ퟷ폃,퓚튻죫뗄쿖횵믲춬탐튵ퟮ룟쮮욽,돶폚킧틦벰뷷짷탔뾼뚨돌뛈짏뷢뻶뎤웚벤샸쒿뇪벰뛌웚벤샸쒿뇪쿠뷡뫏싇,펦좡솽헟뷏뗍헟ꆣ뫍벤샸솦뛈뗄톡퓱컊쳢ꆣ쫗쿈,펦듓웳튵뗄헻쳥뺭컒맺늿럖돇쫐릤죋릤뇪ힼ욫뗍,맽뗍뗄킽뷰,볃퓶볓횵EVA훐뿛돽럇쓜솦EVA,뗃돶쓜솦EVA늢늻쓜쮵쏷웤뒴퓬뗄볛횵뻍쫇뗍뗄,폐쪱뿉쓜쫇뗍벰웤퓶뎤냙럖뇈a1;듓틔쫐뎡캪믹뒡뗄MVA훐뿛쯘훊뗄샍뚯솦릩맽폚쟳퓬돉뗄ꆣ맺볒펦솢램놣뮤헢돽쫐뎡럧쿕,뗃돶쓜솦MVA벰웤퓶뎤냙럖뇈a킩샍뚯헟뗄좨틦,뗍쯘훊샍뚯솦뗄킽뷰ퟮ뗍늻펦뗍2ꆣ웤듎,냑a1,a2듸죫뗚뛾룶릫쪽훐볆쯣,뗃돶듺샭죋폚랢햹훐맺볒춬탐튵ퟮ뗍욽뻹릤,헢퇹ퟶ쫇폐뫃뗄놨돪ퟜ뛮ꆣ뒦뗄,튻랽쏦뿉틔퓚랴쟣쿺짪쫶훐솢폚늻냜횮뗘,쇭헢퇹볆쯣뗄쓜솦탔뺭볃ퟢ뷰,퓚튻뚨돌뛈짏,뿉튻랽쏦뿉틔쯵킡욶뢻닮뻠,복짙쿻럑늻ퟣꆣ틔업돽틲탐튵ꆢ쫐뎡틲쯘뛸떼훂뗄뺭펪튵벨닮틬,뷢뻶뎤웚벤샸쒿뇪벰뛌웚벤샸쒿뇪쿠뷡뫏뫍벤샸솦뛈닎뾼컄쿗뗄톡퓱컊쳢ꆲ1ꆳ쯎뎣.웳튵벤샸믺훆횮킧싊좱쯰벰뛔닟쮼뾼[J].춭쇪톧풺,폐킧헧뇰맜샭닣뗄쓜솦,듯떽폐킧ꆢ릫욽벤샸뗄쒿뗄ꆣ캪룼폐킧뗄랢믓벤샸뗄ퟷ폃톧놨,2005(1)1,펦퓚ꆲ2ꆳ췵퇓뇳.십뿋쮼샍뚯볛횵싛듳퇐쳖뗄믹놾럖웧폫샭싛쮼뾼늻춬뗄뷗뛎닉좡늻춬뗄벤샸듫쪩,쯦ퟅ벤샸뗄짮죫,[J].뺭볃움싛,2005(1)1펦룃쫊떱볓듳벤샸춶죫뗄솦뛈;닉좡쇩믮뛠퇹뗄벤ꆲ3ꆳ헅뒺톫.횸뇪벤샸훆뛈뗄쿝?:랴쿲벤샸[J].뺭볃쪦,2004샸랽램(4)1,늻뷶뷶냼삨컯훊폫뺫짱뗄룷훖벤샸듫쪩,뮹ꆲ4ꆳ폠펱,쳆ퟚ쏷,돂캰1쓜솦탔뺭볃ퟢ뷰:맺폐웳튵벨킧움냼삨돍랣틔벰웤쯻쓜릻벤샸맄뚯듺샭죋쪹횮헱ퟷ뗄볛탂쳥쾵[J]1믡볆퇐뺿,2004(11)1튻쟐쫖뛎뫍듫쪩,죧쒩캻쳔청훆ꆢퟔ훺쪽붱돪훆뛈ꆢꆲ5ꆳ쯯쫀쏴,헔쾣쓐.릫쮾벨킧움볛쳥쾵폫맜샭헟놨돪[J].맜샭룚캻싖뮻훆뗈,뿉틔퓚늻퓶볓럑폃횧돶뗄쟩뿶쿂쳡움싛,2004(3)1(쿂뗚118튳)57
벼쫵뺭볃ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뗚25뻭ꆡ뗚9웚11릫쮾뺭펪헟퓰죎ힷ뺿훆뫢벤샸믺훆ꆣ붨솢퓬볙ꆣ뛔ꆰ튻특놩랢ꆱ뗄닆컱컨뇗펦ힷ뺿잰쏦샺쓪짳ퟜ뺭샭(램죋듺뇭)뫍닆컱뺭샭돏탅쫘횰떵낸ꆣ쏷좷볆뗄컊쳢,믡볆쪦쫂컱쯹벰힢닡믡볆쪦캥랴횰튵뗀뗂릫쮾ퟜ뺭샭뫍닆컱뺭샭뛔믡볆뫋쯣헦쪵탔뗄퓰죎,뇘탫쫜떽탐헾뒦랣,죧맻힢닡믡볆쪦폫릫쮾뺭펪헟뫏짏쫐릫쮾릫뾪뗄닆컱놨룦뇘탫뢽폐ퟜ뺭샭뫍닆컱뺭쒱믲헟평폚훘듳쫨뫶돶뻟늻쪵짳볆놨룦,튪뛔췢늿뗚샭뛔쯹쳡붻뗄닆컱놨룦헦쪵탔뗄돐억ꆣ릫쮾맜샭떱죽헟평듋떼훂뗄쯰쪧돐떣쏱쫂엢뎥퓰죎,틔훁탌쫂뒦뻖쳡릩탩볙믡볆탅쾢,쯤좻ퟮ룟죋쏱램풺쮾램뷢쫍랣,쪹웤힢훘짳볆훊솿뫍짳볆럧쿕ꆣ훐틑뺭맦뚨쇋쏱쫂엢뎥훆뛈,떫엤쳗램맦뗄솦뛈늻볓듳뛔짏쫐릫쮾맜샭닣캥맦닙ퟝ틔벰힢닡믡볆릻ꆣ틲듋,뇘탫춨맽훆뚨쿠맘램싉ꆢ램맦볓듳돍랣솦쪦솪뫏퓬볙뗄돍랣솦뛈,붫폐훺폚믡볆뫋쯣훆뫢뷡뛈,뛔랢늼탩볙탅쾢룸춶헟퓬돉뗄쯰쪧펦평짏쫐맻쿲폐샻폚쳡룟믡볆탅쾢훊솿뗄랽쏦랢햹ꆣ뛔샺쓪릫쮾폨틔뺭볃엢뎥,튪쟳ퟜ뺭샭뫍닆컱뺭샭놾죋돐쫘램뗄릫쮾벰ퟜ뺭샭ꆢ닆컱뺭샭,뛔퇏룱횴램뗄믡볆떣퓬볙탐캪뗄램싉퓰죎,쪹릫쮾뢺퓰죋쟐쪵싄탐램쪦쫂컱쯹벰힢닡믡볆쪦,폨틔붱샸ꆢ볇릦ꆣ훰늽붨솢싉뢳폨뗄횰퓰,퇏룱횴탐믡볆훆뛈,놣횤믡볆뫋쯣뗄뺭샭죋쫐뎡,릦ꆢ맽뻹볇죫떵낸늢퓚췸짏릫늼ꆣ캪쇋헦쪵탔ꆣ퓰죎ힷ뺿훆뫢벤샸믺훆뗄쪵쪩,펦볓잿럧쿕엢뎥놣21믡볆쪦쫂컱쯹뫍힢닡믡볆쪦퓰죎ힷ뺿훆뫢헏믺훆,훰늽붨솢릫쮾뫍믡볆쪦쫂컱쯹뗄돏탅놣쿕벤샸믺훆ꆣ붨솢힢닡믡볆쪦뫍믡볆쪦쫂컱쯹돏탅쫘훆뛈ꆣ횰떵낸ꆣ쏷좷힢닡믡볆쪦뫍믡볆쪦쫂컱쯹죧쪵짳볆뗄퓰죎,쪵탐힢닡믡볆쪦싖뮻훆,릫쮾짏쫐벰짏쫐뫳닎뾼컄쿗쎿쓪펦평늻춬뗄믡볆쪦쫂컱쯹짳볆닆컱놨룦,틲캪닆ꆲ1ꆳ킻횾뮪1웳튵닆컱폫믡볆쏦쇙뗄쪮듳쳴햽[J]1닆컱폫믡컱컨뇗퓬돉뗄쯰쪧늻쫇튻특횮볤랢짺뗄볆:샭닆냦,2006(1)1,쫇튻룶늻뛏뛱뮯뗄맽돌,솬탸벸쓪쎿룶믡볆쪦쫂컱쯹짳볆뚼늻릫ꆲ2ꆳ룰볒1훆뛈ꆤ쫐뎡ꆤ웳튵ꆤ믡볆[J].닆믡춨톶:ퟛ뫏냦,2006(3)1퓊믲컨뇗뗄룅싊뫜킡,늻춬쓪뛈평늻춬뗄쫂컱쯹짳볆ꆲ3ꆳ쿄뚬쇖.닆컱믡볆탅쾢뗄뿉뾿탔벰웤쳘헷[J].믡볆퇐뺿,춬튻릫쮾,쓜릻훆풼믡볆뫋쯣뗄컨뇗,춬쪱럀횹짳볆2004(1)1EstablishtheBalanceStructureandBalanceMechanismofBusinessAccountingPowersꆪꆪꆪImportantMeasurestoImprovetheQualityofAccountingInformationHUANGXiao2rong(DepartmentofAccounting,FujianCommercialCollege,Fuzhou350012,China)Abstract:Thequalityofaccountinginformationiscurrentlyanimportantissuetobesolved1Accountinginformationisgeneratedfrombusinessac2counting1Theimportantmeasurestoimprovethequalityofaccountinginformationincludeestablishingrelevantbalancestructureofaccountingpowers,implementingefficientbalancemechanismofbusinessaccountingsuchasbalanceofinstitutions,balanceofevidence,balanceofauditing,andresponsi2bilitybalanceincentivemechanism1Keywords:businessaccounting;balancestructure;balancemechanism(짏뷓뗚57튳)DiscussontheCriterionofEconomicRentsofAbilityontheBasisofStimulationLIHua(AccountingDepartment,TonglingUniversity,TonglingAnhui244000,China)Abstract:Becauseofinformationasymmetricintherealitiesoftheday,itisofagreatsignificancetoestablishacriterionofascientificreasonableef2fectiveeconomicrentsofabilityforbuildingmodernenterpriseinstitution,improvingthecorporategovernancestructure,exploitinganddisposinghu2manresource,maximizingabusinessꆯsvalue,rationallydeployingsocialresources1Apropercriterionofeconomicrentsofability,akindofmeansofsimulation,canplayaroleinobjectiveeffectivestimulation1Itcannotonlyincertainsensedissolveinterestconflictsofstimulatinggoalsbetweenthelongandtheshortbutalsomadeasoundchooseaboutstimulatinglevels1Keywords:stimulation;acriterionofeconomicrentsofability;goals118
