2003쓪10퓂뗚17뻭뗚5웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뮪ꆡ뚫ꆡ뺭ꆡ볃ꆡ맜ꆡ샭EꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡOct.,2003astChinaEconomicManagemꆡ,뗘랽헾뢮ퟔ탐훆뚨쮰쫕쿈헷뫳략헾닟뗄뚯틲럖컶맹ꆡ욽,돂뗂쏞,샮ꆡ퇞,샵ꆡ쓈(춬볃듳톧ꆡ춶퇐뺿쯹,짏몣ꆡ200433)[햪튪]놾컄듓뗘랽헾뢮뗄쮰쫕뺺헹ꆢ닺튵놣뮤좡쿲쿂뗄쮰쫕놣뮤헾닟ꆢ뗘랽헾뢮뫍웳튵뗄맘쾵벰떱잰뗄믺훆뷡릹뗈쯄룶랽쏦럖컶쇋컒맺뗘랽헾뢮ퟔ탐훆뚨쮰쫕쿈헷뫳략헾닟뗄풭틲,쾣췻뛔컒맺훐퇫헾뢮훆뚨헾닟쪱폐튻뚨뗄뷨본틢틥ꆣ[맘볼듊]쿈헷뫳략;쮰쫕뺺헹;쮰쫕놣뮤;헾웳맘쾵;쮰훆뷡릹[훐춼럖샠뫅]F812ꆡꆡꆡ[컄쿗뇪쪶싫]Aꆡꆡꆡ[컄헂뇠뫅]1007ꆪ5097(2003)05ꆪ0115ꆪ03AnalysesonthereasonsoflocalgovernmentspiestablishingtheirowntaxationpolicyofreturningtaxpayersallorpartofthetaxcollectedGUOPing,CHENDe2mian,LIYan,LINa(InvestmentInstitute,TongjiUniversity,Shanghai200433,China)Abstract:Fromfouraspects,thearticleanalysesthereasonsoflocalgovernmentspiestablishingtheirowntaxationpolicyofreturningtaxpayersallorpartofthetaxcollected2localtaxationcompeting,thetaxpolicytoprotectlocalindustries,:returningtaxpayersallorthetaxcollected;taxationcompeting;taxationprotection;relationshipbetweengovernmentandenterprises;frameworkoftaxationsystemꆡꆡ퓚1994쓪럖쮰훆룄룯뫳,컒맺뗄쮰쫕뗄솢램좨벰복쏢좨벯훐퓚훐퇫,뗘랽헾뢮늻뗃ퟔ탐훆뚨룷훖복쏢쮰뗄헾닟ꆣꆡꆡ(튻)뗘랽헾뢮뗄쮰쫕뺺헹훐릲훐퇫1993쓪쿂랢뗄ꆶ맘폚떱잰뺭볃쟩뿶뫍볓잿뫪맛뗷헾뢮볤쮰쫕뺺헹쫇횸헾뢮볤캪퓶잿놾벶헾뢮(벰쯹쫴늿뿘뗄틢볻ꆷ벰맺컱풺1993쓪쿂랢ꆶ맘폚볓잿쮰쫕맜샭뫍퇏쏅)뗄뺭볃쪵솦ꆢ쳡룟쾽쟸(믲늿쏅)뗄뢣샻,틔쮰쫕캪쫖룱뿘훆복쏢쮰뗄춨횪ꆷ튪쟳룷뗘랽헾뢮퇏룱쟥샭뗘랽헾뢮ퟔ뛎뷸탐뗄룷훖헹뛡뺭볃풴벰쮰쫕풴뗄믮뚯ꆣ탐훆뚨뗄룷쿮복쏢쮰헾닟ꆣ떫퓚쪵볊퓋탐훐,룷뗘랽헾뢮풽1ꆢ닆헾럖좨샭싛캪뗘랽헾뢮뾪햹쮰쫕뺺헹쳡릩좨뇤쿠복쏢쮰쫕뗄쿖쿳늢캴쿻쏰,늻맽퓚복쏢뗄탎쪽짏폐쇋쇋뿉쓜뷏듳뗄뇤뮯,뇤ꆰ복쏢쮰ꆱ캪ꆰ쿈헷뫳략ꆱꆣ맺컱풺폚2000헾뢮볤쮰쫕뺺헹뗄샭싛믹뒡쫇닆헾럖좨샭싛ꆣ닆헾럖좨쓪1퓂쿂랢뗄ꆶ맘폚뻀헽뗘랽ퟔ탐훆뚨쮰쫕쿈헷뫳략헾닟뗄샭싛죏캪럖좨폐샻폚룷벶헾뢮랢믓룷ퟔ뗄믽벫탔뫍훷뚯탔,춨횪ꆷ훐죏캪:뗘랽헾뢮뗄헢훖ퟶ램늻뷶죅싒쇋쮰쫕훈탲,싺ퟣ룷쾽쟸짧믡릫훚뛔닮틬탔쟸폲릫릲닺욷뗄탨쟳,듓뛸쳡캥놳쇋춳튻쮰헾ꆢ벯훐쮰좨뗄풭퓲,뛸쟒캥놳쇋릫릲닆헾뗄룟헻룶짧믡뗄뢣샻쮮ힼꆣ뗘랽헾뢮볤뗄쮰쫕뺺헹훷튪쫇솽랽튪쟳,쿷죵쇋닆헾뗷뿘쓜솦,짵훁탎돉쇋잱퓚뗄닆헾럧쿕ꆣ쏦:튻쫇춨맽룸폨룷춶랽벰폅탣죋닅틔뷏뛠뗄쮰쫕폅믝,떫쫇,뗘랽헾뢮춨맽쮰쫕뗄쿈헷뫳략살듯떽복쏢쮰뗄쒿뗄풭뛾쫇퓚룸뚨뗄닆헾(쮰쫕)쫕죫쳵볾쿂쳡릩룼뛠뗄룼폅훊뗄틲쫇짮뿌뗄,탨튪쿪쾸뗘럖컶뫍퇐뺿ꆣ릫릲닺욷뫍릫릲럾컱ꆣ놾컄쓢듓뗘랽헾뢮뗄쮰쫕뺺헹ꆢ닺튵놣뮤좡쿲쿂뗄쮰쫕1994쓪럖쮰훆룄룯뫳,훐퇫쯤좻쫕믘쇋뗘랽헾뢮뗄쮰쫕놣뮤헾닟ꆢ뗘랽헾뢮뫍웳튵뗄맘쾵벰떱잰뗄쮰훆뷡릹쯄룶랽복쏢좨,떫컒맺1994쓪럖쮰훆룄룯뛔훐퇫뫍뗘랽뗄좨솦뮮쏦살럖컶ꆣ럖맽폚쒣뫽ꆣ퓚쿖폐헾훎쳥훆쿂,뗘랽헾뢮쯤좻쎻폐솢램좨[쫕룥죕웚]ꆡ2003ꆪ06ꆪ25[ퟷ헟볲뷩]ꆡ맹ꆡ욽(1975ꆪ),쓐,쮶쪿;돂뗂쏞(1942ꆪ),쓐,뷌쫚,늩떼ꆣꆪ115ꆪ
뫍램싉뷢쫍좨,떫쫇쯻쏇좴펵폐뷏듳뗄ퟔ평닃훃좨,죧뗘랽뗄엤훃뷸탐룉풤뗄탐캪,잣짦떽닺튵늿쏅랢햹뗄쟐짭샻틦,헾뢮헆컕뗄훖훖뗄쫕럑좨,쓜릻뛔룷훖쫂쿮내헕ퟔ짭샻틦쟽헢쪹웤뇈웤쯻샠탍뗄뺭볃헾닟듸폐룼잿뗄샻틦퓙럖엤뗄탔뚯뷸탐떯탔뷏듳뗄뒦샭ꆣ평폚탭뛠뺭볃톧볒뚼죏캪뗍쮰싊뛔훊,틲듋,퓚헾닟쒿뇪뗄좷뚨짏쫇뫜쓑듯돉릲쪶뗄ꆣ춬쪱,쳡룟뺭볃퓶뎤뻟폐믽벫뗄듙뷸ퟷ폃ꆣ틲듋,룷뗘뚼냑복쏢쮰돽럇훐퇫헾뢮폐뫜잿뗄뺭볃폫뿘훆쓜솦,틔벰헆컕폐뿉릩횧ퟷ캪컼틽춶ꆢ듙뷸놾뗘쟸뺭볃퓶뎤뗄쇩떤쏮튩,헹쿠룸폨엤뗄듳솿닆솦,럱퓲닺튵헾닟쫇뫜쓑췆탐뾪뗄ꆣ좻뛸,컒맺놾뗘쟸쮰쫕맜쾽좨쓚뗄웳튵틔룷훖탎쪽뗄쮰쫕폅믝ꆣ뇈죧,뗄쫐뎡뮯뷸돌쫇틔훐퇫쿲뗘랽럖좨뫍헾뢮쿲웳튵럅좨캪쿔훸퓚룄룯뾪럅돵웚컒맺퓚뚫쓏퇘몣뻖늿뗘쟸뛔췢짌춶헟룸폨쳘뗣뗄,뗘랽헾뢮ꆢ룷탐룷튵헹쿈쿲훐퇫튪쟳폅믝헾닟ꆣ쇋듳솿쮰쫕폅믝,컼틽쇋듳엺췢실뮧룃뗘폲,듓뛸퓚뗘쟸닺튵헾닟헢훖쟣쿲랴펳퓚쮰쫕헾닟쇬폲,뻍뇭쿖캪룷벶뺭볃뺺헹훐뒦폚폅쫆뗘캻ꆣ뛔쟸쓚풭웳튵퓲춨맽쮰쫕헷맜뫍뗘랽헾뢮캪쇋랢햹놾뗘뺭볃,럗럗뛔쓇킩맽폚벯훐ꆢ늻럻뫏쮰쫕쮾램,닉좡쮰쫕략뮹뗈폅믝헾닟쪹횮쿭쫜뇈쟸췢웳튵폅뗘랽샻틦뫍늻샻폚떱뗘뺭볃랢햹뗄쮰쫕헾닟뷸탐뇤춨,뺺쿠풽뗄쮰쫕듽폶,듓뛸돉릦뗘쪹횮쇴퓚풭쾽쟸쓚ꆣ돶첨룷훖복쮰ꆢ쏢쮰듫쪩,폐뗄뗘랽헾뢮짵훁짃ퟔ뻶뚨춣헷쒳킩쮰훖,뛔쮰램맦뚨뗄늻쓜복쏢뗄,좴쿫랽짨램룸폨복2ꆢ뾪햹쮰쫕뺺헹쫇뗘랽맙풱쫕틦ퟮ듳뮯뗄뇘좻톡퓱쏢ꆣퟮ캪춻돶뗄쫇,탭뛠뗘랽헾뢮캪쇋컼틽췢,믲쾽쟸췢뗘랽맙풱튪쪵쿖웤쫕틦(냼삨컯훊샻틦뫍뺫짱쫕틦)ퟮ뷰,뺭뎣뎬풽맜샭좨쿞,헹쿠돶첨튻룶뇈튻룶룼캪폅믝뗄듳뮯쮰쫕헾닟ꆣ헢훖뻖쏦폚1994쓪ꆰ럖쮰훆ꆱ룄룯뫳,퓚훐퇫,쫗쿈뇘탫쒱쟳웤헾훎뗘캻뗄뎤웚뮯뫍컈뚨뮯,뛸뫳헟폖좡뻶폚놾쾽쟸쓚뻓쏱뗄릫릲톡퓱ꆣ틲듋뛔폚쾽쟸헾뢮뛸죽쇮컥짪뗄퇏뷻쿂,뗘랽헾뢮탎쪽짏좡쿻쇋튻킩쮰쫕복쏢헾퇔닟ꆣ떫쫇쪵볊짏,뗘랽헾뢮룄쿔탔복쏢쮰캪ꆰ틾탔늹쳹ꆱ,,웤쪵쿖쮫훘쒿뇪,벴쾽쟸쓚짧믡뢣샻ퟮ듳뮯뫍쾽쟸쓚뺭볃킧싊ퟮ듳뮯ꆣ벴쿈헷뫳략,틔쪵쿖뛔놾뗘쟸뗄닺튵뗄놣뮤ꆣ뗘랽헾뢮튪쿫쪹쾽쟸쓚짧믡뢣샻ퟮ듳뮯,뻍튪뺡뿉쓜쳡ꆡꆡ(죽)뗘랽헾뢮뫍웳튵뗄ꆰ쳖볛뮹볛ꆱ릩릫릲컯욷,뷸뛸튲뻍튪쟳헾뢮뺡뿉쓜뛠뗄캪릫릲컯욷죚퇇ꆤ뿆뛻쓉퓸뺭냑룷훖뺭볃쳥훆쿂맺볒폫캢맛뺭볃훷쳥,쪵쿖헾뢮쫕죫ퟮ듳뮯ꆣ뛸쾽쟸쓚뻓쏱폖쿫퓚돉놾ퟮ킡뮯뗄맘쾵탎쿳뗘춳튻룅삨캪:ꆰ뢸ퟓ맘쾵ꆱ,늢캪ꆰ뢸낮훷틥ꆱ(벴뺡뿉쓜짙뗄횧뢶쮰쫕볛룱)춬쪱쿭쫕룼뛠뗄릫릲컯욷ꆣ뗄돌뛈뮮럖쇋컥룶뗈벶ꆣ쯻죏캪,ꆰ뢸낮ꆱ돌뛈풽룟,캢맛틲듋,뗘랽헾뢮뇣믡샻폃쮰쫕뺺헹살믱좡룼뛠쫕죫,춨맽쮰뺭볃훷쳥뗄풤쯣풼쫸풽죭,벴헾뢮폫웳튵뗄맘쾵풽쏜쟐ꆣ쫕뗄쿈헷뫳략헾닟살컼틽웤쯻뗘쟸풴뗄쇷죫뛸삩헅쮰믹뷸1994쓪럖쮰훆룄룯잰,컒맺컞싛쫇ꆰ춳쫕춳횧ꆱ뮹쫇뛸퓶볓쫕죫ꆣꆰ뮮럖쫕횧ꆢ럖벶냼룉ꆱ뗄닆헾쳥훆,웤뫋탄쮼쿫쫇ꆰ냼ꆱ,ꆡꆡ(뛾)닺튵놣뮤좡쿲쿂뗄쮰쫕헾닟뗄ꆰ뇤춨ꆱ벴훐퇫붫닆헾쫕죫닣닣돐냼룸뗘랽,뗘랽퓙돐냼룸웳튵ꆣ퓚헢훖틔ꆰ냼ꆱ캪뫋탄뗄훆뛈낲업쿂,컞쫽뗄캢맛뺭볃훷쳥춬닺튵헾닟쫇퓚쫐뎡뺭볃뗄믹뒡짏,헾뢮훆뚨뗄폐맘닺튵헾뢮뷡돉쇋뛔ꆰ튻뛔튻ꆱ뗄첸에맘쾵ꆣꆰ튻뛔튻ꆱ첸에뗄믹캴살랢햹뗄튻쟐헾닟뫍램쇮뗄ퟜ뫍,쯼튻냣틔뺭볃뫳뷸맺볒놾쓚죝쫇쳖볛뮹볛ꆣ퓚뒫춳뺭볃쳥훆쿂,헾뢮폫웳튵뻍샻뗄ꆰ쫐뎡닐좱ꆱ뫍ꆰ뫳랢폅쫆ꆱ캪샭싛틀뻝ꆣ쪵쪩닺튵헾닟쮰ꆢ볆뮮ꆢ컯ꆢ뷰뗄럖엤쳖볛뮹볛,떫믹놾룱뻖쫇맺볒뗄맺볒잿뗷헾뢮퓚닺튵뺭볃랢햹훐뗄훷떼ퟷ폃ꆣ헾뢮튻랽쏦쮵쇋쯣,헾뢮폫웳튵뗄좷쫇볒뎤훆쿂뗄ꆰ뢸폫ퟓꆱ뗄맘쾵ꆣ잿훆탔뗘틆횲쫐뎡훆뛈,엠폽쫐뎡훷쳥,틔뿋럾쫐뎡닐좱;퓚컒맺쪵탐쫐뎡뺭볃룄룯쳘뇰쫇럖쮰훆룄룯뫳,뒫춳뺭쇭튻랽쏦,퓲틀뻝닺튵뷡릹뗄퇝뷸맦싉,톡퓱ꆢ좷솢햽싔탔볃쳥훆쿂뗄ꆰ뢸ퟓ맘쾵ꆱ죵뮯쇋ꆣ뺡맜퓚쒳킩뗘쟸헾뢮뫍쒳뗄ꆢ뻟폐뷏듳맘솪킧펦뗄훷떼닺튵늿쏅,춨맽퓋폃닆헾ꆢ쮰킩웳튵죔좻놣쇴볒뎤훆쪽뗄뢸ퟓ맘쾵,헢퓚쒳킩짏쫐릫쮾뇭쫕ꆢ뷰죚맜훆뗈헾닟쫖뛎,듳솦폨틔헾닟짏뗄쟣킱,놣뮤뫍쿖뇈뷏뎹뗗,죧뗘랽헾뢮뻍쫇짏쫐릫쮾뗄듳막뚫,떫쿠뛔뛸럶횲웤랢햹,틔듙뷸닺튵뺺헹솦뗄쳡룟ꆣ퇔,웳튵뗄첸에뗘캻볓잿쇋ꆣ쯼쏇늻횻쫇쓦살쮳쫜뗄ꆰퟓꆱ,룄룯뾪럅틔살,퓚쳡룟컒맺닺튵뗄맺볊뺺헹솦뗄헾닟짨뮹뎣뎣틔욽뗈뗄ꆰ탖뗜맘쾵ꆱ폫헾뢮뛔뮰,쳖볛뮹볛ꆣ퓬돉볆랽쏦,쮰쫕헾닟쫇ퟷ캪닺튵헾닟뗄튻훖릤뻟볓틔퓋폃뗄,헢훖뇤뮯뗄훷튪풭틲쫇:틲듋뇭쿖돶뷏잿뗄쟣킱쪽뗄헾닟쳘헷ꆣ죧:컒맺뛔맺볒맄샸(1)룄룯뫳,웳튵훰붥돉캪쿠뛔뛀솢뗄뺭볃쪵쳥,쿠펦랢햹뗄닺튵뫍뗘쟸쪵탐뗍쮰싊ꆢ복쏢쮰ꆢ돶뿚췋쮰뗈쮰쫕폅뗘쯼쏇듓헾뢮뗃떽뗄춶죫욷럖엤복짙쇋,닺욷뗄쿺슷튲뗃늻믝헾닟,뛔쿞훆랢햹뗄닺튵퓲쪵탐룟쮰싊ꆢ헷쫕뢽볓럑뗈랽떽놣횤ꆣ퓚헢룶쳵볾쿂,헾뢮튪쟳웳튵췪돉쒳킩쮰쫕횸뇪,램ꆣ듓ퟜ쳥짏뾴,컒맺닺튵헾닟쯤좻좡뗃쇋튻뚨뗄킧맻,떫뻍늻뗃늻뛔웳튵ퟶ돶죃늽,냼삨뛔웳튵뗄쮰쫕폅믝ꆣ쫇튲퇓짬돶룼뛠뗄컊쳢ꆣ평폚닺튵헾닟쫇뛔풴퓚닺튵횮볤(2)헾뢮캪쇋뗃떽웳튵뛔룄룯뗄횧돖,ퟜ쿫룸웳튵튻킩ꆪ116ꆪ
ꆰ뫃뒦ꆱꆣ틔ꆰ룸뫃뒦ꆱ쮼쿫캪횸떼닎폫첸에,ퟶ돶죃늽쫇뇘떱뗘랽헾뢮펵폐뿉ퟔ훷횧엤뗄닆좨뫳,뗘랽헾뢮뻍믡폃좻뗄ꆣ횮살ힷ쟳놾뗘쟸뢣샻뗄ퟮ듳뮯,뛸쫇럱쓜폐킧쪵쿖헢튻쒿뇪(3)룄룯뫳,웳튵뗄ꆰ쫕죫뚯믺ꆱ뫍ꆰ샻죳뚯믺ꆱ틑듳폖펰쿬떽뗘랽맙풱뗄짽잨,틲듋뗘랽헾뢮뻟폐닉좡쮰쫕쿈헷듳잿뮯,캪쪵쿖쫕죫ퟮ듳뮯뫍샻죳ퟮ듳뮯,웳튵튻냣늻풸퓶뫳략살컼틽쟸췢뷰뗄쓚퓚뚯틲ꆣ볓횰릤,돤럖뻍튵뗄컊쳢틲듋춻돶돶살,캪쇋쪵쿖돤럖뻍2ꆢ컒맺뎤웚틔살쪵탐뗄닺튵놣뮤뗄쮰쫕헾닟튻튵,헾뢮뇘탫뛔웳튵ퟶ돶죃늽ꆣ랽쏦룹짮뗙만,쇭튻랽쏦튲캪뗘랽헾뢮놣뮤놾뗘뺭(4)룹짮뗙만뗄ꆰ틂쪳뢸쒸ꆱ쮼쿫틀좻훷퓗ퟅ헾뢮뗄탐볃쳡릩쇋헾닟놣뮤,헢캪뗘랽헾뢮쪵쿖쿈헷뫳략뗄뚯,퓚쪧튵놣헏훆뛈뫍뻍튵퓙엠통훆뛈늻붡좫뗄쳵볾쿂,헾쮰쫕헾닟쳡릩쇋헾닟뗄뿉쓜뢮뛔쓇킩킧싊뫜뗍ꆢ뺺헹솦뫜닮뗄웳튵,죔늻쓜쿂뻶탄쟥샭헻뛙,캪쇋죃헢킩웳튵쓜릻춬웤쯻뗘쟸뗄춬샠웳튵뺺헹훐늻3ꆢ헾웳늻럖떼훂뗄헾뢮뫍웳튵뗄맘쾵듭캻,헾훁폚웆닺,헾뢮뇘좻룸폨헢킩웳튵냼삨복쏢쮰퓚쓚뗄폅믝헾뢮뫍웳튵뗄ꆰ쳖볛뮹볛ꆱ쪹뗃뗘랽헾뢮늻뗃늻룸폨닟ꆣ웳튵냼삨ꆰ쮰쫕쿈헷뫳략ꆱ뗈폅믝헾닟ퟜ횮4ꆢ컒맺쒿잰늻뫏샭뗄쮰훆뷡릹ꆢ늻릫욽뗄쮰뢺,웳튵폫헾뢮ꆰ쳖볛뮹볛ꆱ쓜솦뗄퓶잿,쪹웳튵쿲헾뢮쯷튪폅믝헾닟뗄쟣쿲퓶잿쇋ꆣ듙쪹웳튵쿲뗘랽헾뢮쯷튪쮰쫕폅믝뗄헾닟1994쓪뗄럖쮰훆룄룯쫇튻듎늢늻뎹뗗뗄럖쮰훆룄룯,맺ꆡꆡ(쯄)쮰훆뷡릹뗄늻뫏샭떼훂웳튵뗄쮰뢺맽훘볒닆헾퓚훐퇫뫍뗘랽횮볤럖쮰ꆢ럖헷ꆢ럖맜횮뫳죔캪훐퇫헾컒맺쒿잰쮰훆뷡릹뗄늻뫏샭,뇭쿖캪쓚췢웳튵볤뗄쮰뢮놣쇴쇋쮰쫕솢램좨,벴쎻폐뷸탐ꆰ럖좨ꆱ룄룯,뗘랽헾뢮뢺늻릫욽벰웳튵뗄헻쳥쮰뢺맽훘ꆣ헢뿍맛짏훺뎤쇋웳튵쿲뗘쎻폐믱뗃뗘랽쮰뗄솢램좨ꆣ1996쓪,맺볒뻶뚨좡쿻뗘랽헾뢮랽헾뢮쯷좡쮰쫕복쏢뗄쟣쿲ꆣ뗄쮰쫕복쏢좨,맦뚨틔뫳돽맺컱풺ꆢ닆헾늿뫍맺볒쮰컱ퟜ뻖1ꆢ쓚췢웳튵볤쮰뢺늻릫욽췢,웤쯻룷벶뗘랽헾뢮ꆢ닆쮰믺맘늻퓙쿭폐쮰쫕복쏢좨ꆣ춬퓚룄룯뾪럅뗄맽돌훐쪱뻶뚨퓚쎿쓪뗄닆쮰컯볛듳볬닩훐볓잿뛔샄폃쮰쫕횧돶뗄볬,췢뛔컒맺뺭볃뗄랢햹웰쇋뻞듳뗄ퟷ폃,뿉틔쮵쎻폐췢짌,훐맺뺭볃죧듋룟뗄퓶뎤쯙뛈뫜쓑닩뫍돍랣솦뛈ꆣ헢튻뻶뚨뗄냤늼쪹탭뛠뗘랽헾뢮쿝죫솽쓑:쪵쿖ꆣ떫쫇쯦ퟅ컒맺뺭볃뗄랢햹,뛔췢짌뗄쮰쫕폅믝헾닟좡쿻놾틑듦퓚떫늻럻뫏쮰램맦뚨뗄쮰쫕복쏢,웳튵뿉쓜쫜떽,횱뷓퓬돉쇋쓚췢웳튵뗄쮰뢺늻릫ꆣ췢짌쮰쫕폅믝횱뷓틽웰퇏훘듲믷,뗘랽뺭볃퓶뎤쯙뛈뿉쓜럅싽;늻좡쿻헢킩쮰쫕복췢짌퓚컒맺춶쓜믱뗃뇈쓚웳튵룼룟뗄춶쫕틦싊,퓚맺쏢,뗘랽헾뢮붫쫜떽뒦랣ꆣ퓚헢퇹뗄헾닟놳뺰쿂,쮰쫕쿈헷쓚뗄닺욷뺺헹훐햼뻝쏷쿔폅쫆ꆣ쓚웳튵캪쇋퓚춬췢웳튵뫳략뇣ퟷ캪튻훖ꆰ쿂폐뛔닟ꆱ뗄랽램헽쪽닺짺,돉캪룷뗘랽뺺헹훐쏢퓢쳔청뗄쏼퓋,뇘좻쿲뗘랽헾뢮쯷좡춬췢웳튵쿠헾뢮뗄튻훖쇙쪱탔ꆢ맽뛉탔뗄헾닟ꆣ춬믲룼폅믝뗄쮰쫕ꆣ뛔폚헢킩웳튵뗄튪쟳,뗘랽헾뢮췹췹늻[닎뾼컄쿗]쓜뻜뻸\[1\]훜뿋쟥.싛탍웚헾뢮볤뗄쮰쫕뺺헹벰웤폐킧탔.,틲캪헢킩웳튵췹췹쳦뗘랽헾뢮돐떣ퟅ뷢뻶뻍튵ꆢ놣횤뗘랽닆헾쫕죫뗄훘죎ꆣ짦췢쮰컱\[J\].2002,(3):ꆢ웳튵뗄헻쳥쮰뢺맽훘\[2\]맹쟬췺.쮰쫕폫뺭볃랢햹\[M\].훐맺닆헾뺭볃돶냦쿠뇈쏀맺틔룶죋쯹뗃쮰캪훷,컒맺쫇틔릤짌웳튵쮰쫕캪짧,-43.훷뗄쮰훆룱뻖ꆣ\[3\]췵횾룕.잳싛쮰쫕뺺헹.쮰컱폫뺭볃\[J\].2001,1998쓪릤짌웳튵쮰쫕쫕죫햼좫맺쮰쫕쫕죫97%,룶죋쯹뗃쮰폫쿻럑쮰캢뫵웤캢ꆣ죧짏쯹쫶,췢웳튵(5):01ꆪ03.춨맽쮰쫕폅믝헾닟,믱뗃쇋뇈쓚웳튵뗍뗄쮰뢺,틲듋뿉틔\[4\]쇖훂풶.컒맺쳡룟닺튵뺺헹솦뗄쮰쫕헾닟쮼뾼.짦쮵췢쮰컱\[J\].2002,(1):12-17.,쓚웳튵돐떣ퟅ듳늿럖뗄쮰뢺ꆣ퓚헢퇹뗄쟩뿶쿂,쓚웳튵뇘좻쿲뗘랽헾뢮튪쟳쮰쫕뗄복쏢ꆣ\[5\]샮ꆡ퇯.닆헾늹쳹뺭볃럖컶\[M\].짏몣죽솪쫩뗪.-185.ꆡꆡ(컥)뷡싛\[6\]췵ꆡힿ,뗈.쪵쿖릫욽쮰뢺뗄쿖쪵틢틥뫍폐킧춾뺶.쮰컱폫뺭볃\[J\].2001,(2):22ꆪꆢ닆헾맜샭쳥훆룄룯쪹뗘랽헾뢮돉캪펵폐ퟔ짭샻틦뗄뺭볃훷쳥뗄춬쪱믱뗃쇋벫듳뗄닆헾ퟔ훷좨\[7\]믆ꆡ뇳.뛔춨믵뷴쯵쳵볾쿂쮰쫕헾닟톡퓱뗄벸뗣쮼,헢쫇쮰쫕쿈헷뫳략뗄룹놾풭틲뾼.쮰컱폫뺭볃\[J\].2001,(1):05ꆪ08.[퓰죎뇠벭:돌ꆡ뺸]ꆪ117ꆪ
