河北工程大学硕士学位论文基于概率神经网络和K-means算法的纳税评估姓名：赵雷申请学位级别：硕士专业：技术经济及管理指导教师：李万庆；孟文清2011-04
쒿 슼 햪 튪 쓉쮰움맀릤ퟷ쫇튻쿮쓑폚붨솢ힼ좷쫽톧쒣탍뗄뢴퓓쾵춳ꎬ춬쪱폖쫇튻룶뗤탍뗄쒣쪽쪶뇰컊쳢ꆣ쒿잰맺쓚쮰쫕헷쫕맜샭쿖듺뮯돌뛈뷏뗍ꎬ쯤좻틑뺭붨솢웰볆쯣믺맜샭탅쾢쾵춳ꎬ좻뛸뻶횧돖쾵춳뗄붨솢죔뒦폚웰늽뷗뛎ꎬ퓚쮰쫕맜샭훐웰믹뒡ퟷ폃뗄쮰움맀쒣탍퇐뺿뮹뒦폚돵벶뷗뛎ꆣ 놾컄퓚잰죋뛔쓉쮰움맀횸뇪쳥쾵붨솢랽램뗄퇐뺿믹뒡짏ꎬ쳡돶폃뛅냮럖컶랽램릹퓬쓉쮰움맀횸뇪쳥쾵뗄뻟쳥랽램ꎬ뛔쓉쮰움맀횸뇪뷸탐즸톡ꆣ뺭맽뺭볃틢틥럖컶ꎬ릹붨돶쇋죽닣뗄횸뇪쳥쾵ꎬퟮ뫳듓훚뛠횸뇪훐즸톡돶5룶횸뇪ꎬ럖뇰듺뇭쓉쮰죋3룶랽쏦뗄뗄뺭펪ힴ뿶ꎬ틔듋쳥쾵릹훾쓉쮰움맀쒣탍뗄횸뇪벯ꆣ좻뫳틔듅쿘뗘쮰뻖쮰쫕헷맜탅쾢쾵춳캪쫽뻝살풴ꎬ톡좡76뮧쇣쫛탐튵뗄쓉쮰죋닆컱탅쾢ퟷ캪퇐뺿훷쳥ꆣ퓋폃룅싊짱뺭췸싧붨솢쓉쮰움맀쒣탍ꎬ뛔솽샠쓉쮰뮧뷸탐쪶뇰ꆣ붫죋릤짱뺭췸싧폫쓉쮰움맀릤ퟷ쪵볹뷡뫏웰살ꎬ튻랽쏦폐샻폚쪵쿖쓉쮰움맀릤ퟷ훇쓜뮯ꎬ춬쪱뿋럾쇋릤ퟷ훐죋캪틲쯘뗄룉죅ꎬ튲쏖늹죋릤짱뺭췸싧컞램쪶뇰통솷퇹놾놾짭듭컳뗄좱뗣ꆣ춬쪱퓚쒣탍뗄붨솢맽돌훐뒩닥퇐뺿쇋룅싊짱뺭췸싧뗄MATLAB쪵쿖랽램ꎬ췸싧뷡릹떥풪뗄좷뚨ꎬ닎쫽뗷헻뗈컊쳢ꆣ 퓚쒣탍뗄폅뮯훐ꎬ퓋폃PNN쯣램뛔풭폐통솷퇹놾쫽뻝뷸탐ퟔ닢ꎬ춨맽ퟔ닢랢쿖쎬뛜ꎬ듓뛸톰헒뿉틉퇹놾ꆣ좻뫳틔뿉틉퇹놾캪믹뒡ꎬퟛ뫏퓋폃K-means쯣램뫍닣듎뻛샠램틔얷쪽뻠샫캪믹뒡뷸탐뻛샠ꎬ캪뿉틉퇹놾톰헒뷼쯆쫽뻝릹퓬뿉틉퇹놾벯ꆣ떽듋탂뗄통솷퇹놾퓶볓튻샠캪뿉틉샠ꎬ폃탂뗄통솷퇹놾ퟷ캪뛔PNN췸싧통솷퇹놾뗄쳦듺퇹놾벯뷸탐풤닢ꆣ냑룅싊짱뺭췸싧폫쓉쮰움맀릤ퟷ쇷돌쿠뷡뫏ꎬ쪵쿖쓉쮰움맀뗄훇쓜뮯ꎬ캪뷸튻늽뗄죭볾뾪랢쳡릩쪵퇩믹뒡ꆣ 맘볼듊ꎺ룅싊짱뺭췸싧ꎻK-means뻛샠ꎻ쓉쮰움맀ꎻMATLAB I
쒿 슼 Abstract Tax assessment is a complex system which is hard to build a accurate mathematical model, furthermore it is a typical pattern recognition problem. The modernization of domestic tax collection and management is relatively low, although a computer information management system has built the establishment of definitely support system is still in the initial stage. The research of tax assessment model which plays a basic role in the revenue management is still in the primary stage. Based on the study of the method of previous in the tax assessment index system, the dissertation propose a way to structure the index system based on Dupont analysis system. After economic significance analysis, a index system of three layers is built, which includs five indexes representing three aspects of the operating conditions. Then select 76 retail taxpayers' financial information from the tax collection and information systems of Cixian Local taxation bureau as the study body. Using the probabilistic neural network to construct the tax assessment model to distinguish the types of the tax payer. In the optimization of the model PNN algorithm is used to distinguish suspicious samples from the training samples. Then construct the collection of suspicious samples by the means of clustering algorithm. The new training samples added a new type called suspicious samples which is different from the compliant and the noncompliant tax payers. Results show that error rate is lower by the model optimized by clustering algorithm, at the same time overcoming the taboo of mistaking the compliant as the same time the realization method of matlab is studied in the constructing of the model which provides the further software development. KeywordsꎺProbabilistic neural network; K-means clustering; Tax assessment; Matlab II
뛀뒴탔짹쏷 놾죋횣훘짹쏷ꎺ쯹돊붻뗄톧캻싛컄ꎬ쫇놾죋퓚떼쪦뗄횸떼쿂ꎬ뛀솢뷸탐퇐뺿릤ퟷ쯹좡뗃뗄돉맻ꆣ돽컄훐틑뺭힢쏷틽폃뗄쓚죝췢ꎬ놾싛컄늻몬죎뫎웤쯻룶죋믲벯쳥틑뺭랢뇭믲킴맽뗄퇐뺿돉맻ꎬ튲늻냼몬캪믱뗃뫓놱릤돌듳톧믲웤쯻뷌폽믺릹뗄톧캻믲횤쫩뛸쪹폃맽뗄닄쇏ꆣ뛔놾컄뗄퇐뺿ퟶ돶훘튪릱쿗뗄룶죋뫍벯쳥ꎬ뻹틑퓚싛컄훐ퟷ쇋쏷좷뗄쮵쏷늢뇭쪾쇋킻틢ꆣ놾죋췪좫틢쪶떽놾짹쏷뗄램싉뷡맻평놾죋돐떣ꆣ 톧캻싛컄ퟷ헟잩쏻ꎺ 잩ퟖ죕웚ꎺ 쓪 퓂 죕 톧캻싛컄냦좨쪹폃쫚좨쫩 놾톧캻싛컄ퟷ헟췪좫쇋뷢 뫓놱릤돌듳톧 폐맘놣쇴ꆢ쪹폃톧캻싛컄뗄맦뚨ꆣ쳘쫚좨 뫓놱릤돌듳톧 뿉틔붫톧캻싛컄뗄좫늿믲늿럖쓚죝뇠죫폐맘쫽뻝뿢뷸탐볬쯷ꎬ늢닉폃펰펡ꆢ쯵펡믲즨쏨뗈뢴훆쫖뛎놣듦ꆢ믣뇠틔릩닩퓄뫍뷨퓄ꆣ춬틢톧킣쿲맺볒폐맘늿쏅믲믺릹쯍붻싛컄뗄뢴펡볾뫍뗧ퟓ컄떵ꆣ ꎨ놣쏜뗄톧캻싛컄퓚뷢쏜뫳쫊폃놾쫚좨쮵쏷ꎩ 톧캻싛컄ퟷ헟잩쏻ꎺ 떼쪦잩쏻ꎺ 잩ퟖ죕웚ꎺ 쓪 퓂 죕 잩ퟖ죕웚ꎺ 쓪 퓂 죕
뗚1헂 탷 싛 뗚1헂 탷싛 퇐뺿놳뺰벰틢틥 퇐뺿놳뺰 쓉쮰움맀쫇쮰쫕움맀뗄훘튪ퟩ돉늿럖ꎬ죧뫎뛔쓉쮰죋쓉놨쓚죝뗄헦쪵탔ꆢ뫏램탔뷸탐움맀뻟폐훘듳뗄쿖쪵틢틥ꎬ폐맘쓉쮰움맀뗄샭싛펦폃틑틽웰헾뢮믺릹ꆢ[1]톧쫵뷧뫍탅쾢닺튵늿쏅뗄웕뇩훘쫓ꎬ웤훐쓉쮰움맀쒣탍쫇퇐뺿뗄뫋탄컊쳢ꆣ평폚맺쓚쮰쫕헷쫕맜샭쿖듺뮯돌뛈뷏뗍ꎬ쯤좻틑뺭붨솢웰볆쯣믺맜샭탅쾢쾵춳좻뛸뻶닟횧돖쾵춳뗄붨솢죔뒦폚웰늽뷗뛎ꎬ퓚쮰쫕맜샭훐웰믹뒡ퟷ폃뗄쓉쮰쒣탍퇐뺿뮹뒦폚돵벶뷗뛎ꆣퟮ뷼벸쓪ꎬ맺볒쮰컱ퟜ뻖쳡돶쮰쫕뺫쾸뮯맜샭ꎬ폐솦췆뚯쓉쮰움맀쒣탍뗄퇐뺿ꆣ 쯦ퟅ컒맺뺭볃뛠쓪살늻뛏랢햹ꎬ룷룶탐튵튲퓚늻뛏톸쯙ힳ듳ꎬ탐튵쓚뗄뺺헹폺랢벤쇒ꎬ평헢킩탐튵짏붻뗄룷훖쮰쫕튲쯦횮뗃떽쇋량쯙뗄퓶뎤ꎬ웳튵죧뫎맜샭뫃쮰쫕뫍랽뇣뿬뷝뗘붻쓉쮰쫕뻍쿔뗃폺랢훘튪ꆣ폈웤쫇뛔폚훚뛠뗄탐튵뫍늻춬훖샠뗄쮰쫕ꎬ췪돉룷훖쮰쫕뗄짏붻뫍맜샭ꎬ럾컱뫍맜샭쿮쒿훚뛠ꆣ죧맻쎻폐튻쳗뿉뾿랽뇣뿬쯙뗄맜샭쾵춳, 횻욾쫖릤닙ퟷꎬ돽쇋떼훂킧싊뗍쿂ꎬ뮹믡벫듳돌뛈뗘펰쿬쮰쫕짏붻뫍맜샭뗄훊솿ꆣ 쓉쮰움맀쫇횸쮰컱믺맘룹뻝쫕벯뗄짦쮰탅쾢ꎬ퓚맺볒폐맘램싉뫍헾닟램맦뗄뿲볜쓚ꎬퟛ뫏쮰쫕톧ꆢ닆컱믡볆톧ꆢ쫽톧ꆢ볆쯣믺뿆톧ꆢ맜샭톧뗈톧뿆횪쪶ꎬ퓋폃뿆톧뗄벼쫵쫖뛎뫍랽램ꎬ내헕춳튻뗄돌탲ꎬ럖컶쓉쮰죋쓉쮰쟩뿶뗄뫏샭탔ꎬ벰쪱랢쿖쓉쮰탐캪뿉쓜돶쿖뗄듭컳뫍틬뎣컊쳢ꎬ캪헷쫕ꆢ맜샭ꆢ민닩쳡릩릤ퟷ훘뗣뫍듫쪩붨틩ꎬ듓뛸맦랶쓉쮰죋뗄쓉쮰탐캪뫍쮰컱믺맘뗄헷맜탐캪ꎬ쳡짽쮰쫕럾컱[2]욷훊뗄튻쿮릤ퟷꆣ쓉쮰움맀ퟮ퓧쿈펦폃퓚컒쏇맺볒퓶횵쮰ꎬퟔ1999쓪틔즽뚫쪡쟠떺쫐맺쮰뻖캪쫔뗣ꎬ헽쪽쳡돶쓉쮰움맀룅쓮ꆣ쓉쮰움맀뗄맽돌훐ꎬ뛔쿳뗄톡좡쫇헻룶움맀맽돌뗄웰뗣ꎬ튲쫇움맀맽돌뗄맘볼ꆣ룹뻝컒맺쮰쫕ퟱ듓샭싛ꎬ쓉쮰움맀뗄훷튪헫뛔뛔쿳펦쫇쮰쫕늻ퟱ듓뗄쓉쮰죋ꆣ틲뛸ꎬ쓉쮰움맀쒣탍뗄쪵훊쫇ꎺ듓쓉쮰죋ꎨ퇹놾뿕볤ꎩ훐톡좡돶잱퓚뗄쮰쫕늻ퟱ듓뗄쓉쮰죋ꎨ틬뎣퇹놾ꎩꆣ 1
뗚1헂 탷 싛 퇐뺿뗄틢틥 붨솢탂뗄쓉쮰움맀쒣쪽붫쪹쮰컱헷맜쿲잰싵쇋튻듳늽ꆣ쪵쪩쓉쮰움맀ꎬ쪹헷쫕떥캻룷쾵쇐ꆢ룷룚캻뗄맜샭쓚죝룼볓뗄돤쪵ꎬ횰퓰럖릤룼볓뗄쏷좷ꆢ뿆톧ꎬ릤ퟷ엤뫏룼볓뗄뷴쏜ꆢ폐탲ꎬ뇤듖럅탍ꆢ뺭퇩쪽뗄맜샭캪뿆톧뗄솿뮯맜샭ꎬ듓뛸캪룷쿮쮰쫕맜샭릤ퟷ뗄뾪햹쳡릩쇋룼볓ힼ좷ꆢ뿉뾿뗄틀뻝ꎬ퓶잿쮰컱볬닩뗄헫뛔탔ꆣ쒿잰맜샭짏듦퓚뗄훷튪컊쳢쫇맜샭뻖뛔쮰쫕맜샭룐떽컞듓쿂쫖ꎬ뛔쓉쮰죋펦룃죧뫎쪵쪩쮰쫕맜샭쎻폐춳튻뗄뇪ힼ뫍쏷좷뗄랽램뗈쮰쫕맜샭돶쿖뗄웕뇩컊쳢ꎬ떼훂쮰쫕맜샭릤ퟷ죎좻춣쇴퓚듟놨ꆢ듟뷉뗈죕뎣쫂컱탔릤ퟷ짏ꆣ튪쿫떽듯맦랶쮰쫕맜샭뗄쒿뗄ꎬ쪵쿖뿆톧맜샭뗄쒿뇪ꎬ컒쏇뻍튪퇏룱뗄뷸탐횸뇪럖컶춬쪱펦폃폚쓉쮰움맀뗄쪵쪩ꎬ뛔쓉쮰죋쓉쮰움맀뗄랽쪽랽램ꆢ돌탲쓚죝ꆢ랶캧뗈뷸탐쏷좷ꆣ틲듋ꎬ쓉쮰움맀뛔쮰쫕맜샭뻟폐훘튪뗄틢틥ꆣ 붨솢쓉쮰움맀쒣쪽폐킧뗄엠폽릫욽뺺헹뗄뺭볃랢햹뮷뺳ꆣ쓉쮰움맀쒣쪽뗄붨솢ꎬ뿉틔뿋럾쮰쫕맜샭랽쏦듦퓚뗄늻ퟣꎬ잿뮯쮰쫕뗄횰쓜ꎬ듙뷸릫욽뗄뺺헹ꆣ쫐뎡뺭볃뗄뺫짱쫇뺺헹뗄뺭볃ꆢ릫욽뗄뺭볃ꆢ램훎뗄뺭볃ꆣ쓉쮰움맀듙뷸쪵쿖릫욽뺺헹뫍쮰쫕램훎ꆣ쓉쮰움맀쫇쪵쪩릫릲닆헾뗄믹뒡횮튻ꆣ쓉쮰움맀춨맽뛔쮰풴움맀뫍볠뿘ꎬ뿉틔폐샻폚릫릲럾컱뗄뻹뗈뮯ꆣ쓉쮰움맀쫇볓잿쮰쫕헷맜뗄랽램ꎬ폐샻폚볠뿘쮰풴ꎬ폐샻폚쮰뿮펦쫕뺡쫕ꆣ쓉쮰움맀쫇뫍킳헷쓉맘쾵뗄춾뺶ꆣ헢쫇평폚쓉쮰움맀쫇틔램싉캪ힼ짾ꎬ틔쫂쪵캪룹뻝ꎬ퓋폃뗄쫇뿆톧뗄랽램ꎬ틔샭럾죋ꎬ쪹쓉쮰죋탄럾뿚럾ꆣ 붨솢쓉쮰움맀쒣쪽폐샻폚탎돉ꆰ돏탅쓉쮰ꆱ맛쓮ꎬ쪵쿖쮰쫕램훎ꆣ쓉쮰움맀쫇틔탅쾢뮯캪믹뒡ꎬ뛔쓉쮰죋뗄쓉쮰쟩뿶뷸탐움볛뫍뫋쪵ꎬ쫇쒿잰맺볊짏춨탐뗄쮰쫕맜샭랽쪽횮튻ꆣ듓쓉쮰움맀뗄횰쓜살뾴쫴폚쮰풴볠뿘뮷뷚ꆣ쓉쮰움맀쫇쮰컱믺맘뷸탐맜샭뗄볬닢햾ꎬ춨맽헢룶움맀횸뇪쳥쾵ꎬ퓋폃탅쾢뮯뗄쫖뛎ꎬ뛔볠뿘쟸폲쓚뗄쓉쮰죋뗄쓉쮰쟩뿶뷸탐뗷닩ꎬ퓙쿲웤쯻맜샭뮷뷚뒫뗝탅쾢ꎬ쪹뗃룷쿮맜샭듫쪩뷴쏜쿠뿛ꎬ듓뛸럀랶쇋춵쳓욭쮰탐캪랢짺ꎬ늢쟒쓉쮰움맀춨맽풼첸뫍몯룦뗈훆뛈ꎬ쪹맜샭쮰쫕룼볓죋탔뮯ꆣ틲캪쓉쮰움맀쫇붫뻸듳뛠쫽쓉쮰죋쫓캪돏탅쓉쮰죋ꎬ퓚ퟰ훘쓉쮰죋뗄믹뒡쿂뛔쯻쏇뷸탐럾컱ꎬ춨맽헆컕움맀뗄쓉쮰죋쓉쮰쟩뿶ꎬ뿉틔뇜쏢튻킩늻뇘튪뗄탐헾룉죅ꆣ 붨솢쓉쮰움맀쒣쪽붵뗍쇋쮰쫕맜샭돉놾ꎬ쳡룟쇋쮰쫕헷맜킧쓜ꎬ뛔퓶쫕쮰뿮웰떽믽벫ퟷ폃ꆣ 2
뗚1헂 탷 싛 맺쓚췢퇐뺿쿖ힴ 쓉쮰움맀릤ퟷ맺쓚췢쿖ힴ ꆶ쓉쮰움맀맜샭냬램ꎨ쫔탐ꎩꆷ뛔맦뚨쇋룷뗘쮰컱믺맘뗄횰퓰뫍릤ퟷ랶캧ꎬ내헕ퟜ뻖뗄튪쟳룷뗘쮰컱믺맘럖뇰붨솢쓉쮰움맀믺릹ꎬ훰늽붨솢웰쇋뷏캪췪헻ꆢ뿆[3]톧뗄쳥쾵ꆣ 평폚맺쓚쮰쫕헷쫕맜샭쿖듺뮯돌뛈뷏뗍ꎬ쯤좻틑뺭붨솢웰볆쯣믺맜샭탅쾢쾵춳ꎬ좻뛸뻶횧돖쾵춳뗄붨솢죔뒦폚웰늽뷗뛎ꎬ퓚쮰쫕맜샭훐웰믹뒡ퟷ폃뗄쓉쮰움맀쒣탍퇐뺿뮹뒦폚돵벶뷗뛎ꆣ 쏀맺맺쮰뻖에뇰쾵춳ꎺ쏀맺맺쮰뻖(IRS)쿂쫴룷벶볬닩늿뢺퓰쓉쮰짪놨쇏ힼ좷탔ꆢ헦쪵탔뗄움에ꎬ쫗쿈평컷뢥샻퇇훝뗄볆쯣훐탄ퟔ뚯뛔짪놨쇏럖샠ꎬ좻뫳[4]춨맽즸톡맽돌(Tax Return Selection Processes)좥뫋쪵쓉쮰죋쫇럱헽좷맀쯣웤쮰뿮ꆣ 탂볓웂쓉쮰움맀쳘뗣ꎺ탂볓웂뗄쓉쮰움맀폖돆움쮰ꎬ벴쮰컱뻖뛔쓉쮰짪놨쓚[5]죝뗄헦쪵탔뷸탐쏅럖컶움맀뫍뻀헽뗄탐캪ꆣ퓚쮰컱늿쏅쓚늿붨솢쏷좷뗄럖릤킭ퟷ믺훆ꎬ쮰컱뒦샭늿뢺퓰랢럅움쮰뇭ꎬ뒦샭룷훖폊볾ꆢ컄볾뫍맜샭떵낸ꎻ쓉쮰죋럾컱늿뛔룶죋떱쓪짪놨쟩뿶뷸탐움쮰ꎻ릫쮾럾컱늿뛔램죋떱쓪짪놨쟩뿶뷸탐움쮰ꎻ쓉쮰죋짳볆늿뛔틔췹쓪뛈움쮰낸볾뫍폐틬틩뗄움쮰낸볾뷸탐뢴움ꎻ쮰컱뗷닩늿뛔훘듳짦쮰낸볾뷸탐뗷닩ꆣ죧맻퓚움쮰훐랢쿖훘듳짦쮰컊쳢ꎬ뇘탫죫쮰컱뗷닩늿뷸탐뗷닩ꆣ웤훐쓉쮰움맀릤ퟷ훷튪틀췐볆쯣믺쾵춳뷸탐ꆣ움쮰뗄틀뻝쫇움쮰죋풱춨맽룷훖쟾뗀쯑벯뗄쟩놨탅쾢틔벰쓉쮰죋짪놨뇭훐쳡릩뗄탅쾢ꆣ 뗂맺튲쪵탐쏅뗄쓉쮰움맀훆뛈ꎬ웤훷튪릤ퟷ평쮰컱탅쾢쫕벯뒦돐떣ꆣ웤쳘뗣쫇ꎺ뗚튻ꎬ쓉쮰움맀뛔쿳쫇춨맽볆쯣믺듲럖톡뮧좷뚨뗄ꎬ놣횤쇋움맀뗄헫뛔탔ꆣ뗚뛾ꎬ움맀죋풱튵쓜솦잿뫍뺭퇩럡뢻ꆣ움맀죋풱뚼쫇뺭맽퇏룱쳴톡뗄룟벶쮰컱맙풱ꎬ폐뷏룟뗄튵컱쮮욽뫍릤ퟷ뺭퇩ꆣ뗚죽ꎬ움맀돌탲맦랶ꆣ움맀잰뇘탫쫬쾤놻움맀뛔쿳뗄짺닺뺭펪쟩뿶뫍쓉쮰쟩뿶ꎬ춨맽짦쮰탅쾢럖컶웳튵캥램뗄틉뗣ꆣ죧맻웳튵늻쳡릩믡볆쇏믲쇏늻웫좫ꎬ움맀죋풱뿉닉폃튻뚨랽램맀쯣쮰뿮ꆣ움맀뷡쫸뫳ꎬ움맀죋풱튪냑움맀돶살뗄컊쳢춨룦웳튵ꎬ늢룸폨웤룄헽뗄믺믡ꆣ뗚쯄ꎬ쓉[6]쮰죋뷨훺쮰컱훐뷩ퟩ횯뗄튵폅쫆ꎬ쪵쪩ퟔ닩탔움맀ꆣ 컒맺쮰컱믺맘쓉쮰움맀튻냣쇷돌캪ꎺ쫕벯쓉쮰웳튵짪놨뗄쓉쮰탅쾢ꆢ볆쯣룷훖웳튵쮰뢺싊ꆢ뛔쇐죫움맀뛔쿳뗄웳튵뷸탐움맀민닩ꆢ움짳ꆢ풼첸ꆢ뒦샭ꆢ움맀ꆢ민닩뷡쫸ꆣ웤뻟쳥맽돌뿉틔폃쿂춼살쿪쾸뇭쫶ꎺ 3
뗚1헂 탷 싛 웳튵쓉쮰짪놨탅쾢 볆쯣웳튵룷쮰훖쮰뢺싊 N쫇럱뗍폚탐튵쮰뢺 쇐죫헽뎣웳튵쏻떥 Y 쇐죫움맀뛔쿳뷸탐움맀ꆢ움맀ꆢ민닩뷡쫸 민닩 춼1-1 쓉쮰움맀쇷돌춼 -1 Tax assessment flow chart 컒맺쮰컱믺맘튻냣춨맽뚨탔뫍뚨솿랽램뛔움맀뛔쿳뗄쓉쮰쇏뷸탐움맀ꆣ쯹캽뗄뚨탔럖컶뻍쫇퓋폃쮰쫕헾닟뫍쪵볹뺭퇩ꎬ뛔쓉쮰죋ꆢ뿛뷉틥컱죋뗄짺닺뺭펪뫍쮰쫕랢햹쟷쫆ퟶ돶에뛏ꎬ늢뷡뫏웤쿖ힴꎬ에뛏럖컶웤쫇럱돏탅쓉쮰뗄뺭퇩에뛏랽램ꆣ쯹틔ꎬ뚨탔럖컶뗄랽램뿉틔쪹컒쏇뛔움맀뛔쿳폐뷏캪좫쏦뗄죏쪶ꆣ뚨솿럖컶훷튪쫇횸뇪럖컶ꎬ쮰컱믺맘룹뻝쯹헆컕뗄쓉쮰죋뗄룷랽쏦탅쾢ꎬ붫쓉쮰죋뗄쓉쮰쓜솦폫웤닆컱ힴ뿶ꎬ틔벰웤쯻쿠맘탅쾢뷸탐헻뫏ꎬ샻폃닆컱횸뇪뗄쓚퓚솪쾵탔뫍닆컱횸뇪폫쓉쮰쓜솦뗄싟벭맘솪ꎬ늢룹뻝쪵볊쟩뿶훆뚨쿠펦뗄풤뺯횵뷸탐럖컶ꎬ듓뛸에뛏쓉쮰짪놨뗄쫽뻝쫇럱뫏샭쫴쪵뗄럖컶랽램ꆣ틲듋ꎬ뚨솿럖컶쪹컒쏇듓볓잿싟벭솪쾵뗈랽쏦뛔움맀뛔쿳폐쇋돤ퟣ뗄죏쪶ꎬ쪹뗃컒쏇뗄움맀릤ퟷ뗃틔쮳샻햹뾪ꆣ 쓉쮰움맀뇘탫춬쪱쪹폃뚨탔뫍뚨솿뗄솽샠럖컶랽램ꎬ닅쓜믱뗃룷훖쮰풴맜샭뇘놸뗄뻶닟탅쾢ꆣ 퓚컒쏇뗄쪵볊움맀릤ퟷ훐ꎬ움맀랽쪽튲퓚붲뺿듓쪵볊돶랢ꎬ틲ꆰ뗘ꆱ훆ꆰ틋ꆱꆣ쒿잰ꎬ쓉쮰움맀럖컶훷튪쫇춨맽평럀캱쮰뿘쾵춳뾪뻟뗄뷸ꆢ쿺쿮쮰뛮뗄럖컶ꎬ쿺쫛뛮뇤뚯싊럖컶ꎬ쮰뢺싊닮틬럹뛈럖컶뗈떥쿮횸뇪뗄뛔뇈럖컶ꎬ에뇰쓉쮰죋쫇럱ꆰ틬뎣ꆱꆣ듋췢ꎬ퓙춨맽볓좨볆럖에뛏뗈랽램뷸탐ퟛ뫏럖컶ꎬ좷뚨쓉쮰죋ꆢ뿛뷉틥컱죋쫇럱듦퓚쮰램횴탐욫닮ꆣ좻뛸ꎬ헢킩믹폚떥튻횸뇪뛔뇈럖컶ꆢ볲떥볓좨ퟛ뫏4
뗚1헂 탷 싛 뒦샭뗄랽램ꎬ늢늻쓜릻헦헽폐킧뗘뷒쪾룷횸뇪횮볤뗄ퟛ뫏킧펦ꎬ튲늻쓜춨맽쫽뻝럖컶맽돌ퟔ컒톧쾰ꎬ쫊펦뮷뺳뫍움맀뛔쿳뗄룄뇤ꆣ ퟜ횮듓쓉쮰움맀뗄쫖뛎살뾴ꎬ랢듯맺볒ꎨ뗘쟸ꎩ튻냣뚼붨솢쇋뇈뷏췪짆뗄볆쯣믺움맀쾵춳ꎬ탅쾢뮯쮮욽뇈뷏룟ꎬ쓉쮰움맀횸뇪쳥쾵뇈뷏뿆톧ꎬ움맀킧싊뷏룟ꆣ쓉쮰움맀쯹탨뗄짦쮰탅쾢솿럇뎣뻞듳ꎬ죧맻뷶틀뾿쫖릤쫖뛎췹췹쫂놶릦냫ꎬ쓑틔췪돉뛔쯹폐쓉쮰죋뗄움맀ꎬ헢뻍탨튪볆쯣믺쫖뛎뗄맣랺펦폃ꆣ 쓉쮰움맀쒣탍맺쓚췢퇐뺿쿖ힴ 샮톡뻙(1997ꎩퟮ퓧펦폃쫽샭춳볆랽램붨솢쮰컱민닩톡낸쒣탍ꎬ훷튪쫇에뇰럖[7]컶랽램ꎬ늢붨솢쇋쳓쮰뛮맀닢쒣탍(Tobit)쒣탍ꆣ붨솢폚헢퇹튻룶볙짨횮짏ꎬ벴퓚컒쏇뗄쓉쮰뛔쿳훐ꎬ폐튻늿럖돏쪵쓉쮰뮧ꎬ뮹폐쇭튻늿럖럇돏쪵쓉쮰뮧ꎬ늢쟒헢솽샠쓉쮰뮧룷ퟔ쳘헷쫇뿉틔폃춳볆쫖뛎닢뛈뗄ꆣ뻝듋ꎬ뻍뿉틔퓋폃헢킩쳘헷ꎬ뛔듽움맀뗄뛔쿳뷸탐에뛏ꆣ헢훖볙짨퓚쪵볊릤ퟷ훐쫇췪좫뿉틔쪵쿖뗄ꎬ틲캪뿉틔샻좡쒿잰틑쪹폃뗄돩퇹랽램ꎨ좻뛸돩퇹뗄뇈샽뿉틔뇈쒿잰킡뗃뛠ꎩꎬ뛔돩훐뗄쓉쮰뮧뷸탐뗷닩ꎬ듓뛸쟸럖돶헢솽샠쓉쮰뮧ꎬퟷ캪럖컶뷡맻뗄믹뒡ꆣ퓚헢믹뒡짏붨솢웰민닩에뇰쒣탍ꎬ폃헢튻쒣탍살에뇰웤쯻뗄쓉쮰뮧ꆣ 잮돎본ꆢ췵붡ꆢ뷰뺲톧(1997)퓚퇐훆뗄쮰컱뻶닟횧돖쾵춳(TCDSS)훐ꎬ퓋폃럥[8]횵럖컶뫍췆뛏랽램ꎬ붨솢쮰뢺쒣탍ꆢ춵슩퓶횵쒣탍탍ꆢ춵슩웳튵쯹뗃쮰쒣탍ꆣ룃쒣탍ퟮ듳폅뗣쫇볲떥쪵폃늢쟒퓚솬탸럖컶맽돌훐ퟔ뚯뗘훰붥쳡룟럖컶뗄ힼ좷탔뫍뿉뾿뛈ꆣ 짏몣닆뺭듳톧ꆰ쮰쫕헷맜쾵춳릤돌퇐뺿ꆱ뿎쳢ퟩ퓋폃놴튶쮹에뇰ꆢLogistic몯[9]쫽뇤뮻랽램붨솢쮰쫕돏쪵짪놨쪶뇰횸뇪쳥쾵(1999)ꆣ뺭퇐뺿럖컶ꎬ놴튶쮹럖샠쓉쮰움맀쒣탍쫇튻훖뿉틔춬쪱뾼싇룷쿮횸뇪뷸탐ퟛ뫏럖컶ꎬ늢쯦ퟅ쫽뻝뿢뗄샛믽ꎬ춨맽톧쾰믺훆ꎬ벰쪱뷒쪾룷샠좺뛔쿳쫴탔뗄뚯첬뇤뮯맽돌ꎬ릹붨놴튶쮹럖샠쓉쮰움맀쒣탍틔뇦쏷쓉쮰죋뗄쮰쫕ퟱ듓ힴ뿶ꆣ 첨췥듳톧맜샭톧풺믡볆쾵Rebecca (1997)퓚첨췥맺쓚쫕죫쫰킭훺쿂ꎬ퓋폃짱뺭췸싧랽램뷸탐돏쪵짪놨뗄에뇰퇐뺿ꎬ좡뗃뷏뫃풤닢킧맻ꆣ헣붭듳톧맜샭톧풺십쟬맺ꆢ췵컀뫬ꆢ돂붡뗈(2002)붨솢BP췸싧쒣탍뛔웳튵쓉쮰죋뗄돏쪵짪놨쟩뿶뷸[10]탐쪶뇰폫풤닢ꆣ짇춷듳톧닌캰뫨ꎬ맹돂샻폃틅뒫쯣램폅뮯BP짱뺭췸싧뷸탐쓉[11]쮰움맀좡뗃쇋솼뫃킧맻ꆣ컄훐ퟷ헟릹퓬쇋튻룶폐튻룶틾몬닣뗄 BP 짱뺭췸싧풤뺯쒣탍ꎬ붨솢몯쫽Y=f(X)ꆣ웤훐ꎬ쒣탍뗄쫤죫캪=(,....)벴캪웳튵풤뺯횸xxxx12n뇪횵뒦샭뫳뗄쫽뻝ꎻ쒣탍뗄쫤돶캪Yꎬ벴에뚨웳튵틉뗣좷죏뛈뗄ꆣ냑쮰컱민닩늿쏅뛔웳튵뗄민닩쫽뻝ퟷ캪닢쫔뫍통솷퇹놾ꎬ뾼싇떽쪵볊민닩뗄뷡맻뿉쓜듦퓚튻뚨욫닮ꎬ훷뚯톡좡퇹놾ꎬ뺭맽뛔쒣탍뗄통솷붨솢BP 짱뺭췸싧풤뺯쒣탍ꆣ닉폃붨솢5
뗚1헂 탷 싛 뗄BP 짱뺭췸싧쒣탍ꎬ쪹웤쪵쿖뛔웳튵내틉뗣좷죏뛈뗄럖샠ꆣ룃춳볆럖컶쒣탍쳡릩움맀뛔쿳뗄틉뗣횸쿲탔ꆣ뛔짱뺭췸싧쒣탍뗄쫤돶뗄뷡맻뷸탐뫳탸뒦샭ꎬ믹폚듋쇬폲횪쪶톡좡쫊뫏폚룃탐튵쓉쮰틉뗣횸쿲뗄횸뇪ꎬ닉폃춳볆럖컶랽램쳡릩짦쮰틉뗣횸쿲탔ꆣ [12]짮?듳톧쓟쳎ꆢ쇵튫뾪랢쇋믹폚쯣램뗄쓉쮰움맀쒣탍ꆣ룃쒣탍뺭맽췚뻲쯣램쪵쿖쇋뛔탐튵샭싛쮰뢺뗄뚯첬닢쯣ꎬ듓뛸뷢뻶쇋뎤웚틔살뗄컞램좷뚨샭싛쮰뢺횵뗄쓑쳢ꎬ캪쓉쮰움맀릤ퟷ쳡릩쇋폐킧뗄닎뾼뇪ힼ쫇쫽뻝췚뻲랽램퓚쮰쫕쇬폲뷸탐뗄폐틦첽쯷ꆣ쪵볊짏ꎬ캪쇋쪹움맀쒣탍뗄폐킧탔뗃떽쳡룟ꎬ춨뎣탨튪뛠룶횸뇪엤뫏쪹폃ꎬ룼짮죫뗄퇐뺿붫퓚듋믹뒡짏뛔뛠횸뇪뗄폐킧탔ퟶ돶퇐뺿움볛ꎬ쪹뗃움맀쒣탍룼뫃뗘랢믓ퟷ폃ꆣ [13]쟼쫀뢻붫쒣뫽샭싛폫듖벯샭싛펦폃폚쓉쮰움맀쒣탍횸뇪쳥쾵붨솢훐ꆣ퓚뛔듖닚벯샭싛ꆢ쒣뫽벯샭싛ꎬ듖닚쒣뫽벯샭싛뷸탐짮죫퇐뺿벰샻폃퇩쫽뻝뛔뇈럖컶훐랢쿖ꎬ튪쿫횧돖쿲솿믺럖샠웷뗄쫤죫ꎬ컒쏇뇘탫톡좡킧맻뷏뫃뗄K-means-FRQR풼볲랽램짺돉통솷벯ꎬ듋훖랽램쳘뗣퓚폚뿉틔뷸탐쓉쮰움맀쒣탍뗄통솷ꎬ룸돶쫴탔볲풼잰뫳늻춬통솷벯뛔폚럖샠뷡맻뗄펰쿬ꎬ쪹폃K-means-FRQR랽램풼볲ꎬ뿉틔좥돽룷횸뇪볤뗄죟폠뛈ꎬ쳡룟쇋SVM뗄통솷쯙뛈뫍풤닢ힼ좷뛈ꆣퟷ헟춨맽샺쪷쫽뻝뗄럖컶ꎬ쳡솶돶폐킧뗄쓉쮰움맀횸뇪쳥쾵ꎬ뛔폚쓉쮰움맀웰떽쇋훘튪뗄펦폃볛횵ꆣ 룟욼ꆢ뫺뫣퓚맦퓲뫍쇷돌맜샭퓚쓉쮰움맀쾵춳훐뗄펦폃퇐뺿훐붨솢쇋훇쓜뮯[14]쓉쮰움맀릤ퟷ첨ꆣ캪쇋쫊펦퓚늻뛏뇤뮯훐뗄움맀랽램뗄탨튪뫍쇩믮삩돤뫍삩듳뗄탨쟳ꎬ틽죫ILog JRules 튵컱맦퓲틽쟦뫍InforFlow 릤ퟷ쇷ꎬ붫움맀랽램훐뗄샭싛횪쪶뮯캪튵컱훐쯹쿠맘뗄맦퓲ꎬ헢퇹ꎬ뿉틔붨솢튻쾵쇐뗄쯑쯷틽쟦쾵춳ꎬ퓚듳솿뗄쮰컱쫽뻝럖컶훐ꆢ퓚뢴퓓뗄튵컱쇬폲훐붨솢쒣탍뫍퓚뛠훖맦퓲훐뷸탐움맀펦폃ꆣ붫IlogꆢJrulesꆢInforFlow 뗈벼쫵뗄폐믺뷡뫏ꎬ붨솢쇋쪡벶쫽뻝퓚벯훐뮷뺳쿂뗄훇쓜뮯뗄쓉쮰움맀쾵춳ꆣ헢쿮쾵춳붫뛠훖랽램뫍쒣냥튻튵컱맦퓲뗄탎쪽뷸탐만뮯ꎬ춨맽뛔뷡맻뗄짳뫋럖컶ꎬ쪵쿖쇋랽램뗄쇩믮엤훃뫍룹뻝풤뺯횸뇪ퟔ뚯뗷폃랽램쒣냥뗄쒿뇪ꆣ 컷랽랢듯맺볒퓚ꆰ쓉쮰움맀ꆱ쒣탍틑믽샛뗄톧쫵돉맻훷튪폐ꎬAllinghma뫍snadmo쫗듎붨솢맦랶탔볆솿뺭볃쒣탍퇐뺿ꆰ훷뚯쓉쮰탐캪움맀ꆱ컊쳢ꎬ웤퇐뺿뷡[15]맻듓샭싛짏횤쏷쳓쮰맦쒣폫민닩뒦랣뗄룅싊듦퓚뢺쿠맘뗈폐틢틥뗄뷡싛ꆣ떫쫇쪵횤뷡맻뇭쏷듳뛠쫽뗄쓉쮰죋닆닺쫕죫짪놨뛮튪룟폚쒣탍뗄풤닢뷡맻ꆣ캪쇋뷢뻶헢룶쓑쳢ꎬ탭뛠퇐뺿헟냑뗀뗂뫍짧믡뇤잨틲쯘틽죫쒣탍훐ꎬ쫔춼룸돶틀램쓉쮰탐캪룼캪뫏샭뗄뷢쫍ꎬAndernoi Erdar뫍Feinsetin횸돶헢죔쫇튻룶짐듽뷢뻶뗄퇐뺿쇬폲ꆣ 6
뗚1헂 탷 싛 Erdar춨맽뛔쏀맺맺쓚쮰컱뻖쳡릩뗄쫽뻝럖컶ꎬ붨솢쇋6룶믘맩랽돌살퇐뺿쓉쮰ힼ놸랽쪽ꆢ민닩킧싊뫍캥맦탐캪횮볤뗄맘쾵ꎬ뗃돶쮰컱훐뷩ꆢ뇟볊쮰싊폫ퟱ듓[16]뛈뗄쿠맘맘쾵ꆣ Frye펦폃볓좨폐탲Porbit쒣탍룸틀램쓉쮰쿠맘뇤솿업탲ꎬ쓜뷢쫍뇤솿횮볤뗄쿠뮥펰쿬ꎬ닢쯣돶뇟볊킧맻ꎬ뇟볊킧맻쓜뚨솿랴펳쓉쮰죋틀램쓉쮰돌뛈뇤뮯뗄맦쒣폫쟷쫆ꆣ춬쪱ꎬFrye횸돶쒣탍훐뗄췾짥틲쯘뮹쫇늻쓜웰떽뫜뫃뗄쪵볊킧맻ꎬ헢[17]룶컊쳢퓚맺췢톧쫵뷧뮹퓚뷸탐ퟅ벤쇒뗄첽쳖ꆣ ퟜ뗄쮵살ꎬ맺췢쮰쫕ퟱ듓퇐뺿훷튪쫇듓캢맛뺭볃뷇뛈럖컶펰쿬춵슩쮰탐캪뗄캢맛쳘헷틔벰뛔짧믡킧싊쯰쪧뗄닢솿ꎬ평폚맺쟩늻춬퓬돉캢맛뺭볃믹뒡늻춬ꎬ뻟쳥쮰훆튲폐뻞듳닮뇰ꎬ틲듋쒣탍붨솢뗄돶랢뗣튲폐쯹늻춬ꆣ 놾컄퇐뺿뗄훷튪쓚죝 쒿잰헫뛔쓉쮰움맀뗄퇐뺿ꎬ훘뗣벯훐퓚쓉쮰움맀쒣탍뗄톡좡벰붨솢ꆢ쓉쮰움맀횸뇪쳥쾵뗄릹퓬ꆢ쓉쮰움맀쒣탍뗄폅뮯헢벸룶랽쏦ꎬ놾컄틔쓉쮰움맀쒣탍캪퇐뺿뛔쿳ꎬ펦폃뛅냮럖컶랽램ꆢ룅싊짱뺭췸싧ꆢK-means뻛샠뗈랽램뛔쓉쮰움맀횸뇪쳥쾵붨솢틔벰쓉쮰움맀쒣탍뗄붨솢뷸탐퇐뺿ꎬ훷튪쓚죝폐틔쿂벸룶랽쏦ꎺ (1)뷡뫏쓉쮰움맀릤ퟷ뗄쳘뗣ꎬ샻폃MATLAB릤뻟붨솢룅싊짱뺭췸싧쒣탍ꎬ폃폚뛔뿉틉쓉쮰뮧뗄쪶뇰ꆣ (2)첽쳖퇐뺿쓉쮰움맀횸뇪쳥쾵뗄릹붨폫풼볲ꆣ퓚쮰컱뻶닟탅쾢쾵춳훐ꎬ쓜릻뻶뛏쫇럱춵슩쮰뗄쓉쮰죋쫴탔쫽솿뫜듳ꎬ헫뛔쓉쮰움맀횸뇪횮볤뻟폐싟벭탔폫닣듎탔뗄쳘뗣ꎬ샻폃뛅냮럖컶램뛔쓉쮰움맀뗄횸뇪뷸탐럖컶ꎬ릹붨횸뇪쳥쾵ꎬ춬쪱뛔횸뇪뷸탐풼복ꆣ (3)붫K-means쯣램폫닣듎뻛샠램펦폃폚룅싊짱뺭췸싧뗄폅뮯훐ꎬ춨맽톰헒뿉틉퇹놾뗣릹퓬뿉틔퇹놾벯ꎬ볌뛸폅뮯룅싊짱뺭췸싧뗄통솷퇹놾ꎬ듯떽뛔쫤돶뷡맻폅뮯뗄쒿뗄ꆣ 벼쫵슷쿟 춨맽짏쫶뛔쓉쮰움맀퓚맺쓚췢퇐뺿쿖ힴ뗄럖컶뗃돶ꎬ쒿잰헫뛔쓉쮰움맀뗄퇐뺿ꎬ훘뗣벯훐퓚쓉쮰움맀쒣탍뗄톡좡벰붨솢ꆢ쓉쮰움맀횸뇪쳥쾵뗄릹퓬ꆢ쓉쮰움맀쒣탍뗄폅뮯ꆢ쓉쮰움맀쒣탍폫쪵볊릤ퟷ뗄뷡뫏헢벸룶랽쏦ꎬ틲듋놾컄헫뛔짏쫶컄쿗훐뛔쓉쮰움맀뗄퇐뺿뗄늻ퟣꎬ쳡돶쇋룅싊짱뺭췸싧쓉쮰움맀쒣탍ꎬ웤벼쫵슷쿟죧쿂춼쯹쪾ꎺ 7
뗚1헂 탷 싛 쳡돶퇐뺿놳뺰ꎬ퇐뺿컊쳢틔벰퇐뺿쮼슷 맺쓚췢쿠맘컄쿗뗄믘맋폫뛔뇈ꎬ맺쓚췢쓉쮰움맀샭탎돉놾컄뗄퇐뺿훷쳢 싛뫍랽램뷸햹ퟛ쫶 럖컶랽램폅쫆ꎬ췆떼믹뷩짜쓉쮰움맀릤ퟷ튪뗣벰PNN놾풭샭ꎬ럖컶맘볼뗣 쒣탍뫍쿠맘뻛샠쯣램 쳖싛쓉쮰움맀횸뇪붨솢폃룅싊짱뺭췸싧뫍K-means풼볲뫍쒣탍릹붨 쯣램뗄쓉쮰움맀랽램뫍쇷돌 릹붨횸뇪쳥쾵 횸뇪즸톡뫍퇹놾벯쪵횤퇐뺿 쫽뻝뗄풤뒦샭 ꎨ틔쇣쫛튵캪샽ꎩ 쒣탍폅뮯 뛔뇈럖컶 ퟜ뷡싛컄돉맻ꎬ햹췻캴살퇐뺿뗄랽쿲 춼1-2 쓉쮰움맀벼쫵슷쿟춼 -2 Technology roadmap of tax assessment8
뗚2헂 쓉쮰움맀샭싛룅쫶 뗚2헂 쓉쮰움맀샭싛룅쫶 쓉쮰움맀뻟폐쳘뚨뗄릤ퟷ쓚죝ꆢ릤ퟷ돌탲틔벰닙ퟷ랽램ꎬ쫇튻훖쿠뛔뛀솢뗄쾵춳탔릤ퟷꆣ쓉쮰움맀쒣탍쫇붨솢퓚쓉쮰움맀쳘뚨릤ퟷ쓚몭횮짏뗄ꆣ쓉쮰움맀릤ퟷ쫇튻쿮쓑폚좷뚨뺫좷쫽톧쒣탍뗄뢴퓓쾵춳릤돌ꆣ쮰컱믺맘룹뻝쫕벯뗄짦쮰탅쾢ꎬ퓚맺볒폐맘램싉뫍헾닟램맦뗄뿲볜쓚ꎬퟛ뫏쮰쫕톧ꆢ닆컱믡볆톧ꆢ쫽톧ꆢ볆쯣믺뿆톧ꆢ맜샭톧뗈톧뿆횪쪶ꎬ퓋폃뿆톧뗄벼쫵쫖뛎뫍랽램ꎬ내헕춳튻뗄돌탲ꎬ럖컶쓉쮰죋쓉쮰쟩뿶뗄뫏샭탔ꎬ벰쪱랢쿖쓉쮰탐캪뿉쓜돶쿖뗄듭컳뫍틬뎣컊쳢ꆣ헢킩뚼붨솢퓚쓉쮰움맀뗄믹놾샭싛횮짏ꆣ 쓉쮰움맀 쓉쮰움맀뗄룅쓮 쮰쫕듓헻룶짧믡닺욷럖엤훐뛀솢돶살돉캪튻훖탂뗄럖엤탎쪽뗄맽돌ꆣ쮰쫕웰풴좡뻶폚뮥쿠훆풼뗄솽룶잰쳡쳵볾ꎺ튻쫇쫊떱뗄뿍맛뺭볃쳵볾ꎬ벴쪣폠닺욷ꆢ쮽폐훆뗄듦퓚뫍랢햹ꎻ뛾쫇맺볒뗄닺짺뫍듦퓚ꆣ쮰쫕쫇틔맺볒캪훷쳥뗄닺욷럖엤ꎬ[18]맺볒뗄닺짺쫇쮰쫕닺짺뗄튻룶잰쳡쳵볾ꆣ퓚풭쪼짧믡ꎬ짺닺솦쮮욽벫웤뗍쿂ꎬ죋쏇캪쇋짺듦ꎬ횻쓜벯쳥샍뚯ꎬ욽뻹럖쿭샍뚯돉맻ꆣ떱쪱뮹쎻폐쮽폐훆ꎬ쎻폐뷗벶뫍맺볒ꎬ짧믡뗄믹놾떥캻쫇쫏ퟥퟩ횯ꎬ퓚쓇퇹뗄짧믡쳵볾쿂ꎬ뮹쎻폐쮰쫕ꆣ평폚짺닺솦뗄늻뛏랢햹ꎬ떽풭쪼짧믡쒩웚ꎬ짧믡닺욷훰붥돶쿖쇋쪣폠ꎬ폚쫇돶쿖쇋쮽폐훆ꆣ쯦ퟅ쮽폐훆뗄랢햹ꎬ짧믡훰붥돶쿖쇋욶뢻뗄럖뮯ꎬ듓뛸돶쿖쇋뷗벶뫍맺볒ꆣ맺볒폫쫏ퟥퟩ횯뗄룹놾쟸뇰퓚폚릫릲좨솦뗄붨솢ꆣ맺볒릫릲좨솦붨솢틔뫳ꎬ캪쇋탐쪹웤횰쓜ꎬ뇘탫붨솢뻼뛓뗈헾믺릹뫍맜샭맺볒쫂컱뗄탐헾믺릹ꆣ헢킩맺볒믺릹뫍뎣짨릫횰죋풱ꎬ늢늻횱뷓듓쫂컯훊짺닺ꎬ떫좴탫뫄폃튻뚨뗄컯훊닆ꆣ캪쇋캬돖헢훖릫릲좨솦뗄탨튪ꎬ맺볒뻍뇘탫욾뷨웤헾훎좨솦ꎬ쿲짧믡돉풱헷쫕뢳[19]쮰ꆣ맺볒쿲죋쏇헷쮰뗄잰쳡쫇죋쏱쿈춬틢쓉쮰늢뷸탐쫚좨ꎬꆰ틲캪죧맻죎뫎죋욾ퟅퟔ벺뗄좨쫆ꎬ훷헅폐좨쿲죋쏱헷뿎뢳쮰뛸컞탨좡뗃죋쏱뗄쓇훖춬틢ꎬ쯻뻍쟖랸쇋폐맘닆닺좨뗄믹놾맦뚨ꎬ웆뮵쇋헾뢮뗄쒿뗄ꆣꆱ 쮰쫕뗄놾훊ꎬ쫇맺볒틔램싉맦뚨쿲뺭볃떥캻뫍룶죋컞뎥헷쫕쪵컯믲믵뇒쯹탎돉뗄쳘쫢럖엤맘쾵ꆣ헢훖럖엤맘쾵ꎬ벯훐랴펳쇋맺볒폫룷뷗벶ꆢ룷뷗닣뗄뺭볃맘[20]쾵ꆢ샻틦맘쾵ꆣ뻟쳥뇭쿖퓚죧쿂랽쏦ꎺ럖엤뗄훷쳥쫇맺볒ꎬ쯼쫇튻훖틔맺볒헾9
뗚2헂 쓉쮰움맀샭싛룅쫶 훎좨솦캪잰쳡뗄럖엤맘쾵ꎻ럖엤뗄뿍쳥쫇짧믡쪣폠닺욷ꎬ늻싛쮰뿮평쮭뷉쓉ꎬ튻쟐쮰풴뚼쫇살ퟔ떱쓪샍뚯헟뒴퓬뗄맺쏱쫕죫믲틔췹쓪뛈믽샛쿂살뗄짧믡닆뢻ꎻ럖엤뗄쒿뗄ꎬ쫇캪쪵쿖맺볒횰쓜럾컱ꎻ럖엤뗄뷡맻ꎬ뇘좻폐샻폚춳훎뷗벶ꎬ뛸늻샻폚놻춳훎뷗벶ꎬ틲캪쮰쫕듓살뚼쫇캪춳훎뷗벶뗄샻틦럾컱뗄ꆣ늻춬뗄짧믡뺭볃훆뛈뫍늻춬뗄맺볒탔훊ꎬ뻶뚨늻춬맺볒쮰쫕뗄놾훊ꆣ 쮰쫕ퟱ듓ꎬ믲돆쓉쮰죋ퟱ듓ꎬ살풴폚Tax Compliance뗄랭틫ꎬ폐틫돉ꆰ쮰쫕럮탐ꆱ뗄ꎬ튲폐틫돉ꆰ쮰쫕럾듓ꆱ뗄ꎬ퓚듋닉폃쮰쫕ퟱ듓뗄틫램ꆣ쓉쮰죋퓚좡뗃펦쮰쫕죫믲랢짺펦쮰탐캪쪱ꎬ쏦쇙쫇럱짪놨쓉쮰뫍쫇럱ퟣ뛮쓉쮰뗄톡퓱ꆣ쏀맺짧믡톧볒쒫뛙뗄닮틬탐캪샭싛죏캪ꎬ죋쏇쏦뛔잿훆탔뗄횸쇮뿉쓜믡폐컥훖늻춬뗄쿖쪵랴펦ꎬ벴ퟱ듓(conformity)ꆢ뒴퓬(innovation)ꆢ탎쪽훷틥(ritualism)ꆢ틾췋(retreat)[21]뫍랴엑(rebellion)ꆣ죧맻쓉쮰죋틀램쓉쮰ꎬ뇭쿖돶살뗄뻍쫇쮰쫕ퟱ듓ꎻ죧맻닉좡쿠랴뗄탐캪뻍쫇쮰쫕늻ퟱ듓ꎬ뻟쳥탎쪽폐춵쳓쮰ꆢ잷쮰믲쮰쫕퇓동ꆢ욭쮰뫍뾹쮰ꆣ뷩폚솽헟횮볤뗄쫇쓉쮰죋뒴퓬탔뗄뻙뚯ꎬ죧춨맽쓚늿췚잱쿻돽쮰쫕톹솦ꎬ믲헟춨맽쮰쫕돯뮮듯떽뷚쮰뗄쒿뗄ꆣ쇭췢ꎬ쓉쮰죋튲뿉쓜쿻벫펦뛔ꎬ퓚뇭쏦짏펦뢶쮰컱떱뻖ꎬ믲헟뇜쏢랢짺펦쮰탐캪ꆣ 컷랽톧헟냑쮰쫕ퟱ듓폫늻ퟱ듓뗄탐캪ퟶ쇋럖샠ꎬ웤훐ퟱ듓탐캪냼삨쇋럀컀탔ퟱ듓ꆢ훆뛈탔ퟱ듓ꆢퟔ컒럾컱탔ퟱ듓ꆢ쾰맟탔ퟱ듓ꆢ훒돏탔ퟱ듓ꆢ듺샭탔ퟱ듓뫍상뛨탔ퟱ듓ꎬ늻ퟱ듓탐캪냼삨돌탲탔늻ퟱ듓ꆢ컞횪탔늻ퟱ듓ꆢ상뛨탔늻ퟱ듓ꆢ쿳[22]헷탔늻ퟱ듓ꆢ짧믡탔늻ퟱ듓ꆢ뺭볍죋늻ퟱ듓뫍쾰맟탔늻ퟱ듓ꆣ뻟쳥쓚죝볻뇭2-1 뇭2-1 쮰쫕ퟱ듓폫늻ퟱ듓샠탍뇭 Table2-1 Type of tax compliance and uncompliance 샠탍 놸힢 럀컀탔ퟱ듓 훷튪쫇평쮰램췾짥솦솿틽웰뗄돶폚럀컀ퟱ듓쮰램뗄쓉쮰죋ꆢ믡짪놨쯹폐쯹뗃믲닉좡쫊떱뗄뿛돽ꆣ 훆뛈탔ퟱ듓 퓚훆뛈짏쿻돽쓉쮰죋캥랴쮰램뗄믺믡ꎬ죧ꎺ풤뿛훆뛈ꆣ ퟔ컒럾컱탔ퟱ듓 벴춨뎣쯹횸쮰쫕돯뮮 쾰맟탔ퟱ듓 쓉쮰죋뎤웚틔살틑퇸돉쇋ퟱ듓쮰램뗄쾰맟 훒돏탔ퟱ듓 쓉쮰죋죏캪ퟔ벺폐뗀뗂짏뗄틥컱좥횧뢶웤펦뢶쮰뛮ꎬ죴쫇퓚쓉쮰랽쏦뷸탐웛욭믡폐랸ퟯ뗄룐뻵ꆣ 듺샭탔ퟱ듓 톰쟳싉쪦ꆢ믡볆쪦뗄냯훺ꎬ평믡볆쪦듺쳦쓉쮰죋쳮킴쓉쮰짪놨뇭ꆣ 상뛨탔ퟱ듓 헢훖쓉쮰죋돶폚ꆰ상뛨ꆱ뛸늻풸좫쏦톧쾰뢴퓓뛠뇤뗄램맦ꎬ샭뷢뢴퓓뗄뇭룱뫍놣듦췪뫃뗄볇슼ꎬ횻죏뚨쒳튻쳘뚨뗄짪놨뇭룱뫍쿠펦뗄튪쟳ꎬ닉좡ퟮ볲떥뗄탎쪽살쳮킴짪놨뇭ꆣ10
뗚2헂 쓉쮰움맀샭싛룅쫶 돌탲탔늻ퟱ듓 쓉쮰죋늻횪뗀쪲쎴쪱뫲룃쳮짪놨뇭ꎬ쳮쪲쎴뇭ꎬ쎻폐내돌탲좥쓉쮰ꆣ 컞횪탔늻ퟱ듓 쓉쮰죋뛔뢴퓓ꆢ뇤뮯뫍틢틥늻쏷좷뗄램맦늻쇋뷢ꎬ떼훂쮰뿮횧뢶늻ퟣꆣ 상뛨탔늻ퟱ듓 쓉쮰죋늻쓜뫏램뗘볇슼뺭펪뾪횧뫍튽쇆뾪횧ꎬ믲늻횪뗀쓄킩쯹뗃쎻폐풤뿛ꎬ웤훐폐뗄죋횻쫇쎻폐쪱볤ꆢ쎻폐뺭맽통솷믲늻쾲뮶볇슼ퟔ벺뗄뾪횧ꆣ ퟔ쮽탔늻ퟱ듓 헢쫇뗤탍뗄쳓쮰탐캪ꎬ쫇춨맽닆컱믲헋쒿짏뗄낲업ꎬ폐틢춵슩쮰뿮ꆣ 쿳헷탔늻ퟱ듓 퓚쮰램훐듦퓚늻릫욽쪱ꎬ캪랴뛔믲뗖훆헢듋쮰램훐뗄좱쿝ꎬ짧믡짏뗄튻킩췅쳥믲룶죋믡릫뾪뗖훆쮰쫕횧뢶ꆣ 짧믡탔늻ퟱ듓 춵슩쮰놻죋쏇웕뇩퓞춬죏뿉ꆣ 뺭볍죋늻ퟱ듓 평쓉쮰죋듓쮰컱듺샭죋뒦뗃떽쇋듭컳탅쾢틽웰ꆣ 쾰맟탔늻ퟱ듓 쓉쮰죋틑붨솢쇋짪놨쫕죫뫍뿛돽뗄만뚨쒣쪽ꎬ퓚쮰램뇤뚯뫳틀좻죧맊ꎬ떼훂쇋늻ퟱ듓ꆣ쓉쮰ퟱ듓뗄펰쿬틲쯘훷튪폐틔쿂뇭쿖ꆣ쫗쿈ꎬ쮰뢺쫇럱릫욽뫏샭ꆢ쮰훆쫇럱볲쏷뇣샻ꆢ쮰쫕쪹폃쫇럱춸쏷잡떱쫇펰쿬쓉쮰쮳듓뛈뗄쫗튪틲쯘ꎬ죧맻튻룶맺볒뗄쮰쫕뷡릹짨볆늻뿆톧ꎬ캥놳쇋짧믡뺭볃랢햹뿍맛맦싉ꎬ헾뢮맽뛠뾼싇뛔쮰쫕뗄탨쟳ꎬ퓬돉쓉쮰죋쮰쫕뢺떣맽훘ꎬ믲쓉쮰죋횮볤쮰뢺늻뫏샭ꎬ뻍믡쪹쓉쮰죋닺짺[23]랴룐뗖뒥쟩탷ꎬ믡붵뗍쓉쮰ퟱ듓뛈ꆣ퓚쿖쪵짺믮훐ꎬ볲쏷뗄쮰훆뿉틔쪹쓉쮰죋횱뷘쇋떱뗘쇋뷢쮰램뗄놾틢ꎬ듓뛸뇜쏢쓉쮰죋훷맛맊틢뗄ퟶ돶쓉쮰늻ퟱ듓탐캪ꆣ틲듋ꎬ쮰훆뗄볲쏷뇣샻뿉틔폐킧뗄뷚풼냬쮰돉놾ꎬ뇣폚닙ퟷ뫋쯣ꎬ쟥컺뷧뚨쓉쮰틥컱ꎬힼ좷뫋쯣뷉쓉쮰뿮ꎬ폐킧복짙컞횪탔쓉쮰늻ퟱ듓ꆣ쇭췢ꎬ헾뢮뛔쮰쫕쪹폃랽쿲펦룃릫욽춸쏷ꎬ닆헾횧돶펦룃ퟱ듓릫훚틢풸ꎬ헢퇹닅쓜믽벫뫏샭뗄쪩탐쮰쫕폅믝헾닟ꆣ 웤듎ꎬ쮰쫕램싉뻈볃춾뺶쫇럱뎩춨ꆢ횴램쫇럱릫욽릫헽튲쫇펰쿬쓉쮰ퟱ듓뗄풭틲ꆣ떱쓉쮰죋폶떽쓉쮰뻀럗쪱ꎬ죧맻램싉뻈볃춾뺶늻뎩ꎬ쓉쮰죋컞램돂쫶뫍늻쓜돎쟥쫂쪵ꎬ폈웤쫇헷쫕늿쏅폫민닩늿쏅퓚뒦샭짦쮰컊쳢쪱틢볻늻튻훂탎돉쮰쫕뒦랣ꎬ퓶볓쇋쓉쮰죋뗄쮰쫕뢺떣ꎬ듓뛸펰쿬쓉쮰ퟱ듓ꆣ듋췢ꎬ듺뇭맺볒헷쮰뗄쮰컱믺맘횴램탐캪죧맻럻뫏램싉맦랶ꎬ퇏룱틀헕램뚨뗄좨쿞폫돌탲횴램ꎬ릫욽릫헽뗄뒦샭짦벰쓉쮰뗄폐맘쫂틋뗈튲믡뛔쮰쫕ퟱ듓웰ퟅ훁맘훘튪뗄펰쿬ꆣ 퓙듎ꎬ짦쮰뒦랣쫇럱쫊뛈쫇펰쿬쓉쮰ퟱ듓뗄틲쯘횮튻ퟱ듓돉놾폫늻ퟱ듓돉놾뇈뷏뻶뚨쫇럱ퟱ듓ꆣ벴늻ퟱ듓놻랢쿖뗄룅싊ꆢ뒦랣뗄솦뛈ꆢ쓉쮰ퟱ듓벤샸믺훆붨솢뗈ꆣ죧늻ퟱ듓돉놾뗍폚ퟱ듓돉놾ꎬ믡쪹쓉쮰죋놨폐뷄탒탄샭ꎬ펰쿬쓉쮰ퟱ듓ꆣ 11
뗚2헂 쓉쮰움맀샭싛룅쫶 ퟮ뫳ꆢ릫릲럾컱쫇럱뗃떽싺ퟣꆢ쓉쮰틢쪶뗄쳡룟ꆢ쓉쮰죋쫇럱뗃떽펦폐ퟰ훘튲쫇펰쿬쓉쮰ퟱ듓뗄훘튪틲쯘ꆣ퓚컒맺ꎬ헾뢮쳡릩뗄릫릲럾컱죧맻뗃늻떽ퟮ뗍쿞뛈뗄싺ퟣꎬ헷쮰믺맘늻쓜캪쓉쮰죋쳡릩튻뚨훊솿뗄럾컱ꎬ짧믡짹폾뗍쿂ꎬ뻍믡펰쿬쓉쮰ퟱ듓ꆣ쇭췢ꎬ평폚컒맺뺭샺럢붨짧믡쪱웚뷏뎤ꎬ쿠떱튻늿럖쓉쮰죋램싉틢쪶뫍쓉쮰틢쪶떭놡ꎬ퓚쫐뎡뺭볃랢햹뗄톸쯙췆뚯쿂ꎬ튻킩쓉쮰죋캪쇋ힷ쟳ퟔ짭샻틦ퟮ듳뮯ꎬ듓뛸톡퓱캥램뛸럅웺쫘램ꎬ풶늻죧돉쫬쫐뎡뺭볃맺볒쓉쮰죋뗄쓉쮰틢쪶ꎬ헢퓚뫜듳돌뛈짏펰쿬ퟅ쓉쮰ퟱ듓ꆣ뮹폐ꎬ죧맻쓉쮰죋ퟣ뛮뷉쓉쮰뿮뫳뗃늻떽짧믡웕뇩죏춬ꎬ뗃늻떽헾뢮뫍횴램늿쏅펦폐뗄ퟰ훘ꎬ믡쪹쓉쮰죋탄샯쪧뫢ꎬ폐틢쳓뇜짧믡틥컱뫍릫쏱퓰죎ꎬ짵훁춵쳓뾹쮰ꎬ뷸뛸펰쿬쓉쮰ퟱ듓ꆣ 쓉쮰움맀헽쫇쮰컱믺뛔쓉쮰죋쮰쫕늻ퟱ듓뗄움에ꆣ쯼쫇쮰컱믺맘춨맽뛔쓉쮰죋쓉쮰짪놨뗄헦쪵탔뫍ힼ좷탔뷸탐뚨탔뫍뚨솿에뛏ꎬ늢닉좡뷸튻늽헷맜듫쪩ꎬ틽떼뚽듙쓉쮰죋죧쪵짪놨쓉쮰뗄튻훖쮰쫕맜샭탐캪ꆣ 쓉쮰움맀쫇횸쮰컱믺맘퓋폃쫽뻝탅쾢뛔뇈럖컶뗄랽램ꎬ뛔쓉쮰죋뫍뿛뷉틥컱죋ꎨ틔쿂볲돆쓉쮰죋ꎩ쓉쮰짪놨ꎨ냼삨복쏢뮺뗖췋쮰짪쟫ꎩ쟩뿶뗄헦쪵탔뫍ힼ좷[24]탔ퟷ돶뚨탔뫍뚨솿뗄에뛏ꎬ늢뷸튻늽닉좡헷맜듫쪩뗄맜샭탐캪ꆣ 퓚쓉쮰짪놨쟩뿶훐ꎬ헦쪵탔폫ힼ좷탔벯훐쳥쿖퓚펦쓉쮰쮰뛮폫볆쮰틀뻝뗈맘볼쫽뻝횸뇪ꆣ틲캪펦쓉쮰뛮쫇평짪놨뗄볆쮰틀뻝폫쫊폃쮰싊쿠돋뗃돶ꎬ틲듋맘볼쫽뻝횸뇪횸뗄쫇쓉쮰죋짪놨볆쮰틀뻝뗄헦쪵탔뫍ힼ좷탔ꆣ평듋뿉횪ꎬ쓉쮰움맀뗄뫋탄늻쫇뛔쮰쫕움맀ꎬ뛸쫇뛔쓉쮰죋짪놨쮰풴뗄헦쪵ힼ좷탔뷸탐움맀ꆣ움맀쓉쮰죋쮰쫕뺭볃맘쾵뗄뫏샭탔ꎬ늻쫇횸짪놨쫽뻝쯹랴펳뗄쮰쫕뺭볃맘쾵뫏샭탔ꎬ뛸쫇짪놨펦쓉쮰뛮폫헦쪵쮰풴횮볤뗄쿠맘뫏샭탔ꆣ쯹틔ꎬ쓉쮰움맀늻쫇뛔쓉쮰죋뷉쓉쮰뿮뗄움맀ꎬ뛸쫇뛔쓉쮰죋좡뗃뗄짺닺뺭펪쫕죫뫍뺭볃킧틦뗄움맀ꆣ 쓉쮰움맀뗄뛔쿳캪훷맜쮰컱믺맘뢺퓰맜샭뗄쯹폐쓉쮰죋벰웤펦쓉쯹폐쮰훖ꆣ떫퓚쪵볊릤ퟷ훐늻믡뛔쯹폐쓉쮰죋뷸탐움맀ꎬ뛸쫇폐훘뗣톡퓱늿럖쓉쮰죋뷸탐움맀ꆣ헽좷뗘즸톡쓉쮰움맀뛔쿳ꎬ쫇폅훊룟킧뾪햹쓉쮰움맀뗄쫗튪뮷뷚ꎬ춨뎣펦틀뻝쮰쫕뺭볃맘쾵뗄뫪맛럖컶ꆢ탐튵쮰뢺맦싉쳘헷럖컶뷡맻뗈쫽뻝ꎬ붨솢풤뺯쳥쾵ꎬ[25]좷솢훘뗣움맀뛔쿳ꎬ뷸뛸쪵쪩뻟쳥뗄쓉쮰움맀ꆣ 쓉쮰움맀릤ퟷ뗄쳘뗣 쓉쮰움맀틔쮰컱맜샭탅쾢뮯캪믹뒡ꎬ쫇믹폚쫽뻝닖뿢벼쫵뛔쮰컱맜샭탅쾢뗄[26]ퟛ뫏움에ꎬ쯼늻떫쳡릩쓉쮰죋쓉쮰쟩뿶뗄뫏샭탔ꎬ춬쪱뿉틔ퟷ캪풤럀쓚늿컨뇗탐캪ꆢ쪵탐벨킧뾼뫋뗄틀뻝ꎬ듓뛸맦랶쮰컱믺맘뗄헷맜탐캪ꎬ틔벰랢쿖쮰쫕램싉램맦뗄좱쿝뫍슩뚴ꆣ쯼뻟폐죧쿂쳘뗣ꎺ 12
뗚2헂 쓉쮰움맀샭싛룅쫶 ꎨ1ꎩ뿍맛탔 쓉쮰움맀쫇붨솢퓚쓉쮰죋ퟔ탐짪놨믹뒡횮짏뗄튻훖헷맜훆뛈ꆣ쓉쮰짪놨늻뷶쫇쓉쮰죋ꆢ뿛뷉틥컱죋싄탐웤쿠맘틥컱뗄램뚨돌탲ꎬ뛸쟒튲쫇쮰컱믺맘탐쪹쮰뿮23]헷쫕좨뗄뿉뾿놣횤ꎬ늢릹돉쓉쮰움맀뗄훷튪탅쾢살풴ꆣ헢킩퓚쓉쮰짪놨맽돌훐쯹탎돉뗄짦쮰탅쾢벰폐맘쓉쮰쇏ꎬ돉캪쓉쮰움맀릤ퟷퟮ횱뷓ꆢퟮ쿖쪵뗄틀뻝ꎬ릹돉쓉쮰움맀릤ퟷ뗄믹뒡ꆣ ꎨ2ꎩ싟벭탔 쓉쮰움맀쫇튻룶럖컶에뛏뗄맽돌ꆣ쓉쮰움맀뗄믹뗣쫇쓉쮰죋뗄뺭펪탐캪폫펦[27]쮰탐캪듦퓚뿍맛뗄쓚퓚솪쾵ꆣ 쫗쿈ꎬ쓉쮰움맀쯑벯믱뗃듳솿뗄쿠맘탅쾢ꎬ짮죫쇋뷢웳튵뗄랢햹쒣쪽ꎬ춨맽튻뚨뗄벼쫵ꎬ냯훺웳튵샭뷢ퟔ짭ꆣ죧럖컶횸뇪ꎬ솿뮯럖컶쒣탍뗈ꆣ쓉쮰죋ꆢ뿛뷉틥컱죋틀램듓쫂짺닺뺭펪믮뚯ꎬ웤펦쮰탐캪폫뺭펪탐캪쏜늻뿉럖ꆣ컒쏇뿉틔뗃떽쿠맘뗄탅쾢ꎬ좷뚨쓄킩탐캪쫇펦쮰탐캪ꎬ늢쟒쇋뷢퓵퇹뗄펦쮰탐캪룼볓쫊펦떱듺뗄뺭볃랢햹ꆣ 웤듎ꎬ쓉쮰죋뗄헋컱뫍볇슼쫇뷸탐펦쓉쮰뛮뫋쯣뗄맘볼ꎬ폫웤폐짮뿌솪쾵ꆣ훐맺쫇램훎짧믡ꎬ컒쏇닎뾼ꆶ쮰쫕헷맜램ꆷꎬ퓋폃웤뢳폨컒쏇쓉쮰움맀릤ퟷ뗄램뚨좨솦ꎬ램싉솦솿ꎬ퓰돉쓉쮰죋쳡릩룷샠닆컱놨뇭벰폫쓉쮰폐맘뗄쇏ꎬ붫뿆톧횸떼웳튵뗄랢햹ꆣ램싉솦솿뗄탛뫱뫳뛜횧돖붫믡룼볓폐솦뗄듙뷸쮰쫕릤ퟷꎬ쇮쓉쮰죋믽벫엤뫏ꎬ췪돉쓉쮰움맀릤ퟷꆣ ꎨ3ꎩ쾵춳탔 쮰쫕헷맜퓌몭폚쮰쫕헷쫕맜샭쎿튻룶뮷뷚ꎬ쓉쮰움맀뇭쏦짏뻟폐쳘뚨뗄릤ퟷ쓚죝ꆢ돌탲벰랽램ꎬ떫웤좴뻟폐쾵춳탔뗄쳘뗣ꆣ벴쓉쮰움맀쫇튻훖볠뿘쫖뛎ꎬ맡뒩쮰쫕헷맜뗄쪼훕ꎬ쮰쫕헷맜뗄룷룶뮷뷚ꎬ뚼냼몬퓚쓉쮰움맀뗄랶돫횮쓚ꎬ평듋쮰쫕움맀뗄쾵춳탔뫴횮폻돶ꆣ ꎨ4ꎩ쒿뗄탔 쓉쮰움맀벴뛔쓉쮰죋뗄쓉쮰짪놨뫍폐맘쓉쮰쫂쿮뷸탐움맀ꆣ헫뛔웤훐뗄훘뗣뛔쿳ꆢ훘뗣뮷뷚뫍훘뗣쓚죝뷸탐짳뫋ꎬ틔쟳뫋ힼ폐맘쓉쮰쫂쿮뗄헦쪵탔ꆢ뫏램탔ꆣ늢뷸탐쿂튻늽릤ퟷꎬ벴훆뚨볆뮮ꆢ좷뚨뛔쿳ꆢ짳뫋움맀ꆢ풼첸뻙횤ꆢ좷뚨민닩뛔쿳ꆢ뷡맻랴삡뗈릤ퟷ뮷뷚ꎬ헆컕쮰풴벰웤뇤뚯쟩뿶ꎬ뛔쓉쮰탐캪훘뗣쫇쫇짪놨훊솿뚯첬볠뿘ꆢ쾸훂럖컶ꆣ쪹쮰뿮헷쫕폫쮰컱민닩뗄쿎뷓뷴쏜ꎬ쳡룟릤ퟷ킧싊ꆣ 쓉쮰움맀릤ퟷ횰쓜 쓉쮰움맀릤ퟷ뗄횰쓜ꎬ쓉쮰움맀릤ퟷ뗄횰쓜벴쓉쮰움맀릤ퟷ뗄릦쓜뫍펦웰뗄13
뗚2헂 쓉쮰움맀샭싛룅쫶 ퟷ폃ꆣ웤횰쓜룅삨뛸퇔벴춨맽쓉쮰움맀릤ퟷꎬ랢쿖헷쫕맜샭릤ퟷ훐뗄늻ퟣꎬ잿뮯맜샭볠뿘ꎬ풢럾컱폫맜샭ꆣ냯훺쓉쮰죋랢쿖뫍뻀헽쓉쮰죋뗄듭슩ꆣ쓉쮰움맀릤ퟷ폈웤놾훊뻶뚨쇋웤믹놾횰쓜뻟쳥뿉럖캪죽뗣ꆣ쫗쿈ꎬ룹뻝쇋뷢뗄쪵볊ힴ뿶ꎬ랢쿖훷맛맊틢뫍뛱틢짦쮰캥램뗄룶쳥ꎬ랢쿖훘듳짦쮰캥램컊쳢ꆣ캪쮰쫕민닩쳡릩뻟쳥쿟쯷ꎬ냯훺민닩릤ퟷꎬ닩뒦춵쮰ꆢ쳓뇜ힷ뷉잷쮰ꆢ뾹쮰ꆢ욭쮰뗈낸ꎻ웤듎ꎬ쪵뗘뾼달쓉쮰죋ꎬ뿛뷉틥컱죋뗄쮰쫕뺭볃쳥ꎬ쇋뷢쮰믹뫍쓉쮰죋뷰뗄살쇺좥싶ꎬ뫋ힼ쓉쮰짪놨뗄헦쪵탔ꎬ랢쿖쮰쫕맽돌훐뗄슩ꎬ틔쟳쳡룟릤ퟷ훊솿폫킧싊ꆣ쇭췢ꎬ쓉쮰움맀릤ퟷ뗄럾컱틢틥ꆣ쳥쿖럾컱탍헾뢮뗄샭쓮ꎬ벴캪쓉쮰죋ꆢ뿛뷉틥컱죋쳡릩짦쮰뢨떼뫍붨틩ꎬ쫊쪱뗘탻뒫쮰쫕램싉램맦ꎬ뷢쫍짦쮰틉틥ꎬ뚽듙움맀뛔쿳뻀헽쓉쮰짪놨훐뗄듭컳ꎬ붵뗍쓉쮰럧쿕ꎬ쳡룟짪놨ힼ좷싊ꆣ 쓉쮰움맀ퟷ폃 (1)폐킧럀횹탩볙쓉쮰짪놨ꎬ뛔쓉쮰짪놨뷸탐볠뿘ꆣ볓잿쮰풴볠뿘ꎬ쳡룟쮰쫕헷맜쮮욽ꆣ쓉쮰움맀쫇쮰풴볠뿘뗄튻훖좫탂뗄맜샭쫖뛎폫듫쪩ꎬ뛔볓잿믹뒡쮰풴뗄볠뿘뇘붫랢믓훘튪ퟷ폃ꆣ춨맽탅쾢랴삡믺훆뷢뻶쇋헷쫕맜샭훐듦퓚뗄ꆰ쫨폚맜샭ꆢ떭뮯퓰죎ꆱ뗄컊쳢ꎬ쓉쮰움맀뷩폚쮰뿮헷쫕쮰쫕민닩횮볤ꎬ놣횤쮰쫕헷맜룷룶뮷뷚킭뗷춳튻ꆣ뷰뗄쇷춨ꎬ퓋ꎬ뚼폫쮰컱쾢쾢쿠맘ꎬ쓉쮰움맀쫇튻쿮샻맺샻쏱뗄쿮쒿ꎬ춨맽쓉쮰움맀릤ퟷ뗄뾪햹ꎬ쳮늹쇋쮰쫕릤ퟷ죋풱죕뎣릤ퟷ뗄뿕냗ꎬ복짙쇋릤ퟷ뗄쎤쒿탔ꎬퟛ뫏뿍맛뗄럖컶듳듳쳡룟쇋쮰쫕릤ퟷ뗄킧싊ꆣ듋췢ꎬ뮹뿉틔냯훺벰쪱랢쿖컊쳢ꎬ뛂죻헷맜슩뚴ꎬ쳡짽쮰쫕헷맜쮮욽ꆣ (2)쓉쮰움맀캪쓉쮰럾컱맽돌ꎬ쮰컱믺맘춨맽탅쾢뮯쫖뛎뷸탐쓉쮰움맀릤ퟷꎬ폐샻폚쳡룟쓉쮰럾컱쮮욽ꎬ쳥쿖럾컱탍탐헾믺맘뗄릤ퟷ샭쓮ꎬ짮죫럾컱ꎬ쳥쿖틔죋캪놾뗄쮼쿫ꆣ쓉쮰움맀릤ퟷ늻뷶뷶쫇쮰컱믺맘릤ퟷ뗄훘튪뮷뷚쟒뛔놻움맀죋뗄틢틥럇랲ꎬ쓉쮰움맀뗄뾪햹쳥쿖죋놾캻샭쓮ꎬ쪹쮰컱믺맘뗄쮰쫕헷맜룼뻟죋탔뮯ꎬ뻟쳥쳥쿖퓚쫗쿈ꎬ복짙듖훆샄퓬ꎬ늻춬쟩뿶쟸럖뛔듽ꎬ쎻폐쎤쒿뗄튻룅뛸싛ꎬ뛔튻냣짦쮰컊쳢쏢폨탐헾뒦랣ꎬ뇜쏢쇋쓉쮰죋ꆢ뿛뷉틥컱죋평폚뛔쮰쫕헾닟늻쇋뷢ꆢퟶ떽쇋캪쓉쮰죋ꆢ뿛뷉틥컱죋뗄쟐짭샻틦ퟅ쿫ꎬ냑쓉쮰럾컱뗄쓚죝뻟쳥뮯ꆣ쓉쮰움맀룸폨쇋럇맊틢뛸짙뷉쮰뿮뗄쓉쮰죋ꆢ뿛뷉틥컱죋튻룶ퟔ컒뻀헽뗄믺믡ꆣ쇭췢뮹복짙쇋돥춻ꎬ뒴퓬쇋솼뫃뗄쮰쫕헷맜뮷뺳ꆣ뮹폐ꎬ웕벰쮰램횪쪶ꎬ췆뷸쇋짧믡훷틥램훎뷸돌ꎬ퓶잿쇋놻움맀죋뗄냬쮰벼쓜ꆣ틔낸춷움맀캪풭퓲ꎬ퓚짦쮰틉뗣컞램춨맽풼첸쮵쏷뷢뻶뗄쟩뿶쿂ꎬ뿉뷸탐쪵뗘뗷닩뫋쪵ꆣ퓚쪵뗘뗷닩뫋쪵훐뛔움맀뛔쿳늻엤뫏듓뛸컞램폐킧뗘업돽믲좷죏움맀틉뗣짙뛔쓉쮰죋ꆢ뿛뷉틥컱죋뗄듲죅ꆢ룉풤ꎬ쪹쓉쮰죋ꆢ뿛뷉틥컱죋낲탄듓쫂짺닺뺭펪ꎬ듋뮷뷚캪튻룶톭탲붥뗄맽돌ꎬ14
뗚2헂 쓉쮰움맀샭싛룅쫶 릤ퟷ뗄쾸훂짮죫쫆뇘쳡룟쮰쫕헷맜릤ퟷ뗄훊솿ꆣ (3)쮰쫕움맀쫇쮰컱믺맘죋풱퓋폃튵쫖뛎뛔쓉쮰죋뗄웳튵뷸탐움맀ꎬ춨맽뛔쓉쮰죋뗄닆컱놨뇭뷸탐럖컶ꎬ랢쿖틉뗣ꎬ냯훺쓉쮰죋룄솼짺닺ꎬ폐훺폚쳡룟쓉쮰죋뗄믽벫탔ꎬ냯훺쮰웳쮫랽튵컱쯘훊뗄쳡룟ꎬ퓶잿웤쓉쮰틢쪶ꆣ퓚움맀뗄뻟쳥릤ퟷꎬ늻뛏뗄럖컶쳡룟ꎬ헢룶맽돌쪹뗃쮰컱믺맘뗄죋풱ꎬ퓶잿쇋벼쓜ꎬ복짙쇋쮰풴뗄쇷쪧ꆣ춬쪱ꎬ룹뻝떱쿂맺쟩벴컒맺릫쏱ퟔ뻵쓉쮰틢쪶웕뇩늻잿뗄쟩뿶쿂ꎬ쓉쮰움맀뗄췆탐ꎬ쪹쮰컱늿쏅쓜릻벰쪱퓋폃헆컕뗄룷훖쫽뻝쇏ꎬ뛔쓉쮰죋ꆢ뿛뷉틥컱죋뗄쓉쮰짪놨쟩뿶뷸탐ힼ좷뛸폖뿍맛뗄짳뫋ꆢ움컶ꎬ뛔짦쿓춵쳓쮰뗄쮰쫕캥램낸볾벰쪱틆쯍민닩늿쏅ꆣ쮰컱믺맘뗄릤ퟷ죋풱ꎬ캪쇋룼뫃뗄뾪햹쮰쫕움맀ꎬ쯹틔늻뗃늻볓잿ퟔ짭뗄탞퇸ꎬ쳡룟쮰쫕쓮쓜솦ꎬ엠퇸벼쓜ꎬ쪵쫂쟳쫇ꎬ뾪췘뒴탂ꎬ늻뛏뷸좡ꎬ퓶잿쇋벼쓜ꎬ솷뻍쇋맽펲뗄놾쇬ꆣ쮰컱믺맘뗄릤ퟷ죋풱늻뷶뷶튪쪮럖쇋뷢쿫맘뗄쮰컱횪쪶ꎬ뛸쟒뮹펦쇋뷢쮰램횪쪶ꎬ늢쟒폐볆쯣믺횪쪶ꎬ닆컱횪쪶뗈뗈ꆣ (4)쮰쫕헷맜뗄룷룶뮷뷚쪵쿖쇋죚믡맡춨ꎬퟝ맛쮰쫕샺쪷ꎬ쮰쫕뗄헷맜릤ퟷퟅ퇛폚헷쫕뛸웤쯻뮷뷚뗄뫶싔ꆣ쮰쫕헷맜릤ퟷ뗄뢴퓓뮯쪹웤욫쿲쇋쮰쫕뗄헷맜뮷뷚ꎬ쟒쿠뛔죵뮯쇋웤쯻뮷뷚ꎬ쓉쮰움맀릤ퟷ쫇튻쿮움맀벰탅쾢랴삡릤ퟷꎬ쮰쫕움맀릤ퟷ뗄퓋폃듳솿뗄쫽뻝뷸탐뇈뛔럖컶ꎬ릵춨쇋쮰컱헷맜벰쮰컱민닩뮷뷚ꎬ뛠훖뛠퇹뗄맜샭쫖뛎ꎬ탂펱뗄탎쪽삭뷼쇋냙탕폫쮰컱믺맘뗄뻠샫ꎬ쮰컱믺맘뗄룷룶뮷뷚뇤뗃뷴쏜웰살ꎬ늻퓙쫇컞늻쿠룉뗄룶쳥ꎬ쳡룟쇋릤ퟷ킧싊ꆣ 쓉쮰움맀릤ퟷ뻖쿞탔 죎뫎쫂컯뚼뻟폐샻뇗솽랽쏦ꎬ쓉쮰움릤ퟷ죋풱맀퓚쮰쫕헷맜훐뗄뗘캻뫍ퟷ폃쓉쮰움맀웤ퟷ폃늻뿉뫶쫓ꎬ떫웤늢늻쓜뷢뻶쓉쮰짪놨맜샭훐뗄쯹폐컊쳢ꎬ뻖쿞탔쳥쿖퓚ꎺ ꎨ1ꎩ랽램떥튻ꎺ쓉쮰움맀쫖뛎벴쫇움맀횸뇪쳥쾵뗄퓋폃럖컶살쪵쿖뛔움맀뛔쿳쓉쮰짪놨쟩뿶뗄움볛ꎬ웤췪좫틀삵폚움맀횸뇪쳥쾵붨솢ꎬ죧맻웤붨솢뗃늻릻뿆톧ꆢ믲헟평폚훖훖캬뮤뗄늻벰쪱ꎬ뚼뿉쓜퓬돉쓉쮰움맀횸뇪늻췪헻ꆢ늻뫏샭ꎬ늻쓜폐킧뗘닩톯쓉쮰짪놨틉뗣ꎻ웤듎평폚움맀럖컶ꆢ풼첸뫍쪵뗘뗷닩탨튪뷏룟뗄튵쮮ힼꎬ틽웰움맀맽돌훐듭컳업돽틉뗣ꎻ쓑랢쿖쳘쫢뗄튵쇬폲뗄컊쳢ꎬ춨맽쓉쮰움맀뫜쓑헒돶쯹폐뗄쓉쮰짪놨틉뗣ꎬ쓉쮰움맀킧맻폐쿞ꆣ ꎨ2ꎩ뛔쿳쿞훆ꎺ캴짪놨뮧늻퓚쓉쮰움맀뛔쿳랶캧훐ꆣ쓉쮰움맀훷튪쫇뛔쓉쮰짪놨쟩뿶뗄움맀ꎬ쓇쎴쓉쮰죋ꆢ뿛뷉틥컱죋캴뷸탐쓉쮰짪놨뗄쟩뿶ꎬ쓉쮰움맀퓲뾪햹컞듫ꎻ샽죧뛔폚짦쿓춵쮰ꆢ쳓뇜ힷ뷉잷쮰ꆢ뾹쮰ꆢ욭쮰쟒듯떽솢낸뇪ힼ뗄ꎬ쓉쮰움맀뮷뷚랢쿖뫳벴펦틆쯍민닩ꎬ뛔헢늿럖쓉쮰죋ꆢ뿛뷉틥컱죋쓉쮰짪놨뗄쿪15
뗚2헂 쓉쮰움맀샭싛룅쫶 쾸쟩뿶평민닩뮷뷚뢺퓰뗷닩쇋뷢ꆣ ꎨ3ꎩ뮷뺳뗄풼쫸ꎺ쓉쮰움맀쫽뻝탅쾢뿢쓚죝뗄럡뢻돌뛈뫍뮷뺳돉쫬뛈뗄훆풼쇋움맀ꎬ샽죧맣랺뗄쫽뻝탅쾢살풴믲움맀뛔쿳뛱틢ퟶ볙쳡릩탩볙쇏ꎬ쓇쎴뫜듳돌뛈짏움맀럖컶훐틉뗣뗄늻믡랢쿖ꎬ늢쟒컞듓에뛏ꆣ ꎨ4ꎩ뷡맻뗄뻖쿞탔ꎺ쓉쮰움맀틔ퟷ돶쓉쮰움맀뷡싛ꎬ쳡돶뒦샭틢볻ꎬ췪돉쓉쮰움맀놨룦뷡ꎬ움맀쮰뿮뗄듟놨듟뷉ꆢ쮰쫕놣좫ꆢ잿훆횴탐평웤쯻맜샭뮷뷚살췪돉ꆣ 쓉쮰움맀뗄뻖쿞탔뿍맛듦퓚ꎬ늢쟒평웤놾훊뻶뚨ꎬ컒쏇컞램믘뇜ꎬ횻폐킭뗷룷룶늿쏅킭뗷엤뫏ꎬ붫웤쯰몦붵떽ퟮ뗍ꆣ 쓉쮰움맀랽램럖컶 쓉쮰움맀폐뫜뛠훖랽램ꎬ뛸늻춬뗄움맀랽램릹돉쇋쓉쮰움맀뗄랽램쳥쾵ꆣ쓉쮰움맀랽램퓚움맀뗄늻춬뮷뷚ꎬ폐ퟅ늻춬뗄럖샠랽램ꆣ퓚좷뚨뛔쿳뮷뷚짏ꎬ내좷뚨뛔쿳뗄쫖뛎뮮럖ꎬ뿉럖캪죋릤램ꆢ볆쯣믺램뫍죋믺뷡뫏뗄랽램ꆣ샭쿫ힴ첬쿂ꎬ쓉쮰움맀릤ퟷ펦틔잿듳뗄볆쯣쓜솦뫍췪짆뗄죭볾횧돖캪틀췐ꎬ복짙죋릤쫽뻝닉벯ꆢ볓릤뫍펦폃뗄릤ퟷ솿ꎬ듓뛸쳡룟릤ퟷ킧싊뫍ힼ좷탔ꆣ떫쒿잰펲볾뫍벼쫵쮮욽뚼뮹[28]쿠떱폐쿞ꎬ췪좫틀뾿볆쯣믺늢늻쓜뫜뫃뗘췪돉쓉쮰움맀ꆣ 내좷뚨뛔쿳뗄랽쪽뮮럖ꎬ뿉럖캪쓉쮰듳뮧톡퓱램ꆢ탐튵톡퓱램ꆢ톭뮷톡퓱램ꆢ쓉쮰ힴ뿶ퟜ쳥움볛톡퓱램뫍웤쯻톡퓱램ꆣ쓉쮰듳뮧톡퓱램ꎺ룹뻝놾뗘쟸뗄쪵볊쟩뿶ꎬ틀뻝쓪쓉쮰뛮ꆢ춶ퟜ뛮ꆢ쫕죫ꆢ샻죳뗈횸뇪탲쇐ꎬ좷뚨쓉쮰듳뮧ퟷ캪짳볆뛔쿳ꆣ탐튵톡퓱램ꎺ룹뻝놾뗘쟸탐튵럖늼쟩뿶ꎬ톡퓱놾뗘쟸횧훹탐튵ꆢ쳘쫢탐튵믲쮰뢺틬뎣탐튵뗈ퟷ캪짳볆뛔쿳ꆣ톭뮷톡퓱램ꎺ룹뻝놾뗘쟸쪵볊쟩뿶ꎬ쓪뛈짳볆쏦튻냣늻짙폚쓉쮰죋ꆢ뿛뷉틥컱죋뗄30%ꎬ놣횤3쓪쓚뛔쯹쾽뗄쓉쮰죋ꆢ뿛뷉틥컱죋ퟶ튻듎좫쏦짳볆ꆣ쓉쮰ힴ뿶ퟜ쳥움볛톡퓱램ꎺ춨맽뛔쓉쮰죋ꆢ뿛뷉틥컱죋짪놨ꆢ뷉쓉룷훖쮰쇏뗄럖컶뛔뇈ꎬ뛔웤쓉쮰ힴ뿶뷸탐뻟쳥움볛ꎬ좷뚨짳볆뛔쿳ꆣ웤쯻톡퓱램ꎺ돽짏쫶랽램췢ꎬ룹뻝짏벶믺맘뗄늿쫰ꎬ웤쯻떥캻킭닩뗄튪쟳벰뻙놨[29]죋뗄뻙놨쟩뿶좷죏짳볆뛔쿳ꆣ 내탅쾢뗄뒦샭랽쪽뮮럖ꎬ럖캪뫋뛔램뫍럖컶램ꆣ뫋뛔램벴움맀죋풱룹뻝헆컕뗄탅쾢ꎬ폫쓉쮰죋뫍뿛뷉틥컱죋쓉쮰짪놨뗄폐맘닄쇏뷸탐뇈뷏뫋뛔ꎬ뾴쫇럱폐틉뗣횮뒦ꆣ럖컶램벴움맀죋풱룹뻝헆컕뗄폐맘솪뗄룷샠횸뇪횮볤뗄싟벭맘쾵ꎬ뛔쓉쮰죋뫍뿛뷉틥컱죋짪놨뗄쓚죝뷸탐볆쯣럖컶ꆣ훷튪폐뇈뷏럖컶램ꆢ싟벭췆샭램ꆢ[30]뿘훆럖컶램ꆣ 내횸뇪닎헕뗄뛔쿳뮮럖ꎬ럖캪뫡쿲럖컶램뫍ퟝ쿲럖컶램ꆣ뫡쿲럖컶훷튪쫇붫16
뗚2헂 쓉쮰움맀샭싛룅쫶 쓉쮰죋뗄닆컱횸뇪폫춬탐튵뗄닆컱횸뇪욽뻹횵쿠뇈뷏ꎬ헒돶욫샫욽뻹횵뗄쓉쮰죋뗄랽램ꆣퟝ쿲럖컶훷튪쫇붫쓉쮰죋떱웤뗄닆컱횸뇪ퟷ캪믹웚횸뇪ꎬ폫틔췹쓪뛈뗄[31]닆컱횸뇪횵뷸탐뇈뷏럖컶ꆣ 룷뗘쪵쪩쓉쮰움맀뗄랽램늻뺡쿠춬ꆣ떫컞싛쓄룶맺볒ꎬ쓉쮰움맀뗄릤ퟷ퇐뺿뗄훘뗣훷튪벯훐퓚틔쿂솽룶랽쏦ꎺ (1)쓉쮰움맀쫽뻝뗄짪놨민닩 짪놨민뫋쫇튻훖싟벭탔뗄럖컶에뛏맽돌ꎬ믹뗣쫇쓉쮰죋뗄뺭펪탐캪폫펦쮰탐캪듦퓚뿍맛뗄쓚퓚솪쾵ꎬ짪놨민뫋뻶뚨쇋쓉쮰움맀뗄쳘뚨뗄릤ퟷ쓚몭ꎬ쓉쮰움맀뗄쪵훊쫇틔짪놨민뫋캪뫋탄ꎬ쯼틔짳뫋ꆢ럖컶뫍에뛏뗄랽램캪훷튪쳘헷ꎬ쫇좫쏦쳥쿖쮰컱믺맘뛔쓉쮰죋뷸탐폐킧맜샭뫍볠뿘쓜솦뗄튻쿮쮰쫕맜샭훆뛈ꆣ짪놨민뫋뗄믹놾쫖뛎뫍랽램폐뫜뛠ꎬ샽죧ꎬ쮰컱믺맘춨맽뛔쓉쮰죋룷훖쓉쮰ꆢ닆컱쇏벰쓉쮰죋틀램쓉쮰싄탐돌뛈뷸탐짳뫋ꆢ럖컶뫍움맀ꎬ럖컶ꆢ에뛏쓉쮰죋ꆢ뿛뷉틥컱죋싄탐램뚨틥컱돌뛈뗈ꎬ웤듎ꎬ쯼뗄룅쓮ꆢ쳘뗣ꆢퟷ폃ꆢ랽램ꆢ쓚죝뗈뚼뻟폐쳘뚨탔ꎬ뮹뻟폐뛀솢뗄릤ퟷ돌탲뫍닙ퟷ랽램ꎬ쫇튻쿮뢴퓓뗄쾵춳탔릤ퟷꎬ틲듋ꎬ퇐뺿쓉쮰움맀릤ퟷ뗄뫋탄쓚죝쫇짪놨민뫋ꎬ쯼퓚쓉쮰움맀뗄릤ퟷ쓚죝훐햼폐훘튪뗄캻훃ꆣ 쓉쮰움맀쫇튻룶맘폚쓉쮰믮뚯뗄럾컱맽돌ꆣ듓쒿잰살뾴ꎬ헢룶맽돌훷튪폐풼첸ꆢ뻙횤뗈랽쪽ꆣ춨맽쓉쮰움맀뿉틔쪹쓉쮰죋룼뫃뗘죏쪶쿠맘쮰램ꎬ폫듋춬쪱ꎬ쓜릻볓잿쓉쮰짪놨뗄훊솿ꎬ뛸쟒퓚헢룶맽돌훐ꎬ뮹쓜뫜폐돉킧뗘룄짆쓉쮰죋평폚ퟔ컒쫨뫶틔벰틲캪퓚쮰램샭뷢짏뗄늻ퟣ쯹틽웰뗄룷훖짦쮰슩뚴ꎬ헢뻍캪쮰컱짳닩훐뗄튻쾵쇐돌탲쳡릩쇋폐솦뗄쫂쪵틀뻝ꎬ뇈죧뛔캥램쫂쪵뗄좷죏ꎬힼ좷뚨낸뗈뷗뛎뚼폐뫜듳뗄냯훺ꆣ (2)쓉쮰움맀쒣탍뗄붨솢 쓉쮰움맀틀삵폚뿆톧뗄벼쫵쫖뛎틔벰랽램ꎬ헢쫇평웤ퟔ짭뗄릤ퟷ탔훊뻶뚨뗄ꆣ뺿웤풭틲ꎬ쓉쮰움맀튻랽쏦튪퓚쫽솿짏펵폐훚뛠뗄헷맜믹뒡쇏뫍폐맘뗄짦쮰탅쾢ꎬ쇭튻랽쏦뮹튪뻍움맀뛔쿳뗄튻쾵쇐쓉쮰탐캪뷸탐뻟쳥뗄쫽뻝뮯닢움폫춳볆ꆣ쯹틔ꎬ튪틔볆쯣믺뗈쿖듺뮯랽쪽캪횧독ꎬ훇쓜뮯춳볆캪랽램ꎬ볓잿뛔짦쮰탅쾢뗄닉벯ꆢ헻샭ꆢ춳볆뫍뒦샭ꎬ닅쓜룼뫃뗘랢믓쓉쮰움맀뗄헦쪵릦쓜ꆣ 틔췹뗄쓉쮰움맀횸뇪쳥쾵붨솢튻냣캪톡좡킧맻뷏뫃뗄풼볲랽램죧듖벯샭싛ꎬ짺돉통솷벯ꆣ듋훖랽램잰쳡퓚폚뿉틔뷸탐쓉쮰움맀쒣탍뗄통솷ꎬ춨맽룸돶쫴탔볲풼잰뫳늻춬통솷벯뛔폚럖샠뷡맻뗄펰쿬ꎬ톡퓱뫏쫊뗄랽램ꎬ틔좥돽룷횸뇪볤뗄죟폠뛈ꆣ뿉볻헢샠뛔횸뇪뗄풼복랽램쫇럾컱폚쒣탍통솷뗄ꆣ좻뛸쓉쮰움맀쯹쪹폃뗄룷횸뇪뻟놸웤뺭볃틢틥틔벰쿠뮥횮볤듦퓚싟벭탔ꆣ틲듋폐뇘튪퓋폃닆컱럖컶뗄맛뗣뛔쓉쮰움맀횸뇪쳥쾵뗄붨솢뷸탐럖컶ꆣ 17
뗚2헂 쓉쮰움맀샭싛룅쫶 퓚쓉쮰움맀쒣탍붨솢쪱ꎬ탨튪룹뻝릤ퟷ쪵볊톡퓱뫏쫊뗄쒣탍ꆣ틔췹컄쿗훐췹췹뫶쫓쇋뛔쓉쮰움맀릤ퟷ쪵컱뗄럖컶ꆣ죧쓉쮰움맀횸뇪살풴폚쓉쮰죋쯹짏놨뗄믡볆탅쾢ꎬ헢킩탅쾢쯹냼몬뗄횸뇪뫜뛠ꎬ틲듋뾼싇폃짱뺭췸싧붨쒣쪱쯹톡퓱뗄췸싧쯹몬뗄짱뺭풪뺡뿉쓜뛠ꆣ룅싊짱뺭췸싧뷡릹볲떥ꎬ춨뎣평틾닣ꆢ쫤돶닣솽룶짱뺭풪닣ퟩ돉ꆣ쿠뛔폚BP짱뺭췸싧뛸퇔췹췹탨튪룼뛠뗄짱뺭풪ꎬ헢쫇냑쯼폃폚뷸탐쓉쮰움맀쒣탍뒴붨뗄훘튪풭틲ꎬ틲캪퓚쓉쮰죋짏놨뗄탅쾢훐췹췹냼몬20뛠룶횸뇪ꆣ춬쪱쯼뗄통솷쯙뛈룼뿬ꎬ퓚쫤죫쿲솿퇹놾쫽쒿뷏뛠뗄쟩뿶쿂ꎬPNN췸싧뗄럖샠킧맻쫇뫜뫃뗄ꆣ 룅싊짱뺭췸싧쫴폚뗤탍뗄뺶쿲믹췸싧ꎬ헢샠췸싧뗄쳘뗣쫇톧쾰쯙뛈뇈뷏뿬ꎬ췸싧뗄몯쫽뇆뷼쓜솦ꆢ쒣쪽쪶뇰쓜솦틔벰럖샠쓜솦뚼듳듳폅폚BP췸싧ꆣ춬쪱룅싊짱뺭췸싧퓚뒦샭듳맦쒣퇹놾쪱킧맻뷏뫃ꎬ헢뗣헽럻뫏쇋쓉쮰움맀쯹폃쫽뻝엓듳뗄쳘뗣ꆣ 놾헂킡뷡 놾헂훷튪퇐뺿쇋쓉쮰움맀뗄룅쓮ꆢ쳘뗣ꆢ횰쓜ꆢퟷ폃ꆢ뻖쿞탔ꆣ춨맽럖컶랢쿖붨솢쓉쮰움맀쒣탍뗄뷴웈탔뫍뇘튪탔ꎬ틔벰붨솢쒣탍뗄샭싛믹뒡ꆣ춬쪱럖컶쇋쿖폐뗄쓉쮰움맀랽램ꎬ캪쒣탍폫쪵볊릤ퟷ뗄쿎뷓쳡릩쇋틀뻝ꆣퟜ뗄살뾴ꎬ컒맺뗄쓉쮰움맀평폚좱랦쿠맘샭싛뗄횸떼뫍뿉닙ퟷ뗄맜샭랽낸ꎬ컞램짮죫떽쓉쮰움맀뗄뻟쳥컊쳢ꎬ쪹뗃쪵볊움맀릤ퟷ췹췹쇷폚탎쪽믲랺랺뛸첸ꎬ춣쇴퓚뾴뇭뛔헊뗄잳닣듎짏ꎬ컞램듯떽풤웚킧맻ꎬ늻쓜돤럖랢믓쓉쮰움맀릤ퟷ퓚쮰쫕헷맜폫민닩훐뗄쫠얦ퟷ폃ꎬ틲듋뚨솿맜샭뫍뿆톧뻶닟틑돉캪쓉쮰움맀쳥쾵붨짨떱컱횮벱ꆣ18
뗚3헂 쓉쮰움맀횸뇪럖컶 뗚3헂 쓉쮰움맀횸뇪럖컶 퓚쓉쮰움맀릤ퟷ훐ꎬ횻튪뿉폃폚에뛏쫇럱춵슩쮰뗄쓉쮰죋쫴탔ꎬ뚼뿉틔ퟷ캪쓉쮰움맀뗄횸뇪ꆣ쿔좻ꎬ퓚쮰컱뻶닟탅쾢쾵춳훐ꎬ쓜릻뻶뛏쫇럱춵슩쮰뗄쓉쮰죋쫴탔쫽솿뫜듳ꎬ헢탨튪뛔쓉쮰죋쫴탔쫇럱ퟷ캪쓉쮰움맀횸뇪뷸탐에뛏ꆣ 쓉쮰움맀횸뇪쳥쾵뗄릹퓬풭퓲 쓉쮰움맀횸뇪쳥쾵뗄짨볆쫇평쓉쮰움맀뗄릤ퟷ튪쟳뫍믹놾횰쓜쯹뻶뚨ꎬ쿪쾸펦ퟱ톭틔쿂풭퓲ꆣ 좫쏦탔ꎺ톡좡뗄횸뇪펦쓜릻랴펳쓉쮰죋좫쎲틔벰쓉쮰죋뗄헻쳥쟩뿶ꎬ늻떫튪뛔쿖ힴ뷸탐뾼뫋ꎬ춬쪱튪뾼달웤샺쪷볇슼ꎬ뮹튪맛달웤랢햹쟷쫆ꆣ뛔쇏뗄럖컶튪뚨탔폫뚨솿쿠뷡뫏ꎬ좫쏦뾼싇쓉쮰죋쓉쮰짪놨뗄믡볆탅쾢ꆣ 싟벭탔ꎺ캪폐킧뗘쪵쿖잿뮯쮰풴맜샭ꆢ복짙쮰뿮쇷쪧헢튻쒿뗄ꎬ펦뾼싇붨솢횸뇪횮볤뗄싟벭맘쾵ꎬ헢튲쫇웤뇘튪뗄춾뺶ꎬ춨맽뛔싟벭맘쾵뗄짳뫋ꎬ볬퇩웳튵쫽뻝쫇럱싺ퟣ헢훖싟벭맘쾵ꎬ듓훐에뛏ꆢ랢쿖웳튵뗄쮰쫕컊쳢ꆣ 뿉뾿탔ꎺ횸톡좡횸뇪튪뿍맛릫헽ꎻ쓉쮰움맀횸뇪쏴룐뛈뗄뿉뾿탔뫍폐킧돌뛈탨튪퓚쪵볹훐뾼달퇩횤ꆣ퓚쪵볹훐늻뛏췪짆뫍쾸뮯쓉쮰움맀횸뇪ꆣ 닙ퟷ탔ꎺ쓉쮰움맀횸뇪쳥쾵쓜럱췆맣쪹폃뗄튻룶훘튪틲쯘뻍쫇닙ퟷ탔ꎬ틀췐탅쾢뮯쫖뛎뫍쓉쮰죋쿖틑놨쯍뗄닆컱믡볆놨뇭ꆢ쇏뗄쫇쓉쮰움맀릤ퟷ뾪햹뗄잰쳡ꎬ춬쪱횸뇪뗄톡좡늻쓜쎤쒿ꆰ헕뎭헕냡ꆱ맺췢움맀횸뇪뫍랽램ꎬ룼늻뿉췑샫놾뗘쮰쫕헷맜쪵볊ꆣ 틔췹뗄쓉쮰움맀횸뇪쳥쾵붨솢튻냣캪톡좡킧맻뷏뫃뗄풼볲랽램죧듖벯샭싛ꎬ짺돉통솷벯ꆣ듋훖랽램잰쳡퓚폚뿉틔뷸탐쓉쮰움맀쒣탍뗄통솷ꎬ춨맽룸돶쫴탔볲풼잰뫳늻춬통솷벯뛔폚럖샠뷡맻뗄펰쿬ꎬ톡퓱뫏쫊뗄랽램ꎬ틔좥돽룷횸뇪볤뗄죟폠뛈ꆣ뿉볻헢샠뛔횸뇪뗄풼복랽램쫇럾컱폚쒣탍통솷뗄ꆣ좻뛸쓉쮰움맀쯹쪹폃뗄룷횸뇪뻟놸웤뺭볃틢틥틔벰쿠뮥횮볤듦퓚싟벭탔ꆣ틲듋폐뇘튪퓋폃닆컱럖컶뗄맛뗣뛔쓉쮰움맀횸뇪쳥쾵뗄붨솢뷸탐럖컶ꆣ 쓉쮰움맀횸뇪쳥쾵 틔췹뗄쓉쮰움맀횸뇪쳥쾵붨솢튻냣캪톡좡킧맻뷏뫃뗄풼볲랽램죧듖벯샭싛ꎬ19
뗚3헂 쓉쮰움맀횸뇪럖컶 짺돉통솷벯ꆣ듋훖랽램잰쳡퓚폚뿉틔뷸탐쓉쮰움맀쒣탍뗄통솷ꎬ춨맽룸돶쫴탔볲풼잰뫳늻춬통솷벯뛔폚럖샠뷡맻뗄펰쿬ꎬ톡퓱뫏쫊뗄랽램ꎬ틔좥돽룷횸뇪볤뗄죟폠뛈ꆣ뿉볻헢샠뛔횸뇪뗄풼복랽램쫇럾컱폚쒣탍통솷뗄ꆣ좻뛸쓉쮰움맀쯹쪹폃뗄룷횸뇪뻟놸웤뺭볃틢틥틔벰쿠뮥횮볤듦퓚싟벭탔ꆣ틲듋폐뇘튪퓋폃닆컱럖컶뗄맛뗣뛔쓉쮰움맀횸뇪쳥쾵뗄붨솢뷸탐럖컶ꆣ 쓉쮰움맀횸뇪 룹뻝맺볒쮰컱ퟜ뻖맘폚펡랢ꆶ쓉쮰움맀맜샭냬램ꎨ쫔탐ꎩꆷ뗄춨횪ꎬ붫쓉쮰움맀쯹폃횸뇪럖캪춨폃럖컶횸뇪뫍쳘뚨럖컶횸뇪솽샠ꆣ춨폃럖컶횸뇪럖캪쫕죫샠움맀럖컶횸뇪냼삨ꎺ훷펪튵컱쫕죫뇤뚯싊ꎻ돉놾샠움맀럖컶횸뇪냼삨ꎺ떥캻닺돉욷풭닄쇏뫄폃싊ꆢ훷펪튵컱돉놾뇤뚯싊ꎻ럑폃샠움맀럖컶횸뇪냼삨ꎺ훷펪튵컱럑폃뇤뚯싊ꆢ펪튵ꎨ맜샭ꆢ닆컱ꎩ럑폃뇤뚯싊ꆢ펪튵컱럑폃싊ꆢ돉놾럑폃싊ꆢ돉놾럑폃샻죳싊ꎻ샻죳샠움맀럖컶횸뇪냼삨ꎺ훷펪튵컱샻죳뇤뚯싊ꆢ웤쯻튵컱샻죳뇤뚯싊ꎻ닺샠움맀럖컶횸뇪냼삨ꎺ뺻닺쫕틦싊ꆢퟜ닺훜싊ꆢ펦쫕ꎨ뢶ꎩ헋뿮뇤뚯싊ꆢ만뚨닺ퟛ뫏헛뻉싊ꆢ닺뢺햮싊ꆣ쳘뚨럖컶횸뇪뷶쇐돶퓶횵쮰럖컶횸뇪ꎬ냼삨ꎺ퓶횵쮰쮰쫕뢺떣싊ꆢ펦쓉쮰뛮폫릤ꎨ짌ꎩ튵퓶볓횵떯탔쾵쫽ꆢ펦쓉쮰뛮퓶뎤싊ꆢ릤ꎨ짌ꎩ튵퓶볓횵퓶뎤싊ꆢ릤ꎨ짌ꎩ튵퓶볓횵쮰뢺닮틬싊ꆢ놾웳튵릤ꎨ짌ꎩ튵퓶볓횵쮰뢺ꆢ춬탐튵릤ꎨ짌ꎩ튵퓶볓횵쮰뢺ꆢ놾웚뷸쿮쮰뷰뿘훆뛮ꆢ춶죫닺돶움맀럖컶횸뇪ꆣ 뛅냮럖컶랽램 뛅냮럖컶랽램쫇샻폃벸훖훷튪뗄닆컱뇈싊횮볤뗄맘쾵살ퟛ뫏뗘럖컶웳튵뗄닆컱ힴ뿶ꆣ뻟쳥살쮵ꎬ쯼쫇튻훖폃살움볛릫쮾펮샻쓜솦뫍막뚫좨틦믘놨쮮욽ꎬ듓닆컱뷇뛈움볛웳튵벨킧뗄튻훖뺭뗤랽램ꆣ웤믹놾쮼쿫쫇붫웳튵뺻닺쫕틦싊훰벶럖뷢캪뛠쿮닆컱뇈싊돋믽ꎬ헢퇹폐훺폚짮죫럖컶뇈뷏웳튵뺭펪튵벨ꆣ평폚헢훖럖컶[32][33]랽램ퟮ퓧평쏀맺뛅냮릫쮾쪹폃ꎬ맊쏻뛅냮럖컶램ꆣ 뛅냮뗄닆컱럖컶쳥쾵쳡돶뛔횸뇪뗄럖뷢뫍ퟛ뫏퓋폃ꆣ헢룶닆컱럖컶랽램듓움볛웳튵뗄벨킧ퟮ뻟듺뇭탔뫍ퟛ뫏탔뗄횸뇪ꆪꆪ좨틦뺻샻싊뾪쪼ꎬ닣닣럖뷢웳튵뗄ퟮ믹놾짺닺튪쯘쪹폃ꆢ럑폃폫돉놾뗄릹돉뫍웳튵럧쿕ꎬ듓뛸싺ퟣ쮰컱죋풱쓉쮰움[34]맀뗄탨튪ꆣ 20
뗚3헂 쓉쮰움맀횸뇪럖컶 쿺쫛쫕죫 ꆪ 쿺쫛돉놾 뺻샻죳ꆪ 쯹뗃쮰 뺻샻죳싊 ꇂ뺻ꎨNPMꎩ 닺샻쾢쫕죫 쫕틦싊ퟜ닺쫕틦싊 쿺쫛쫕죫 ꇁ럇샻쾢쫕죫ꎨꎨROAꎩ ꎩꇂ닺샻폃싊ꇁ ꎨAUꎩ 펯샻닺 닺ퟜ뛮쎿좨틦돋쫽 막ꎨEMꎩ 럇펯샻닺 쫕틦ꇁ 쓪쒩막뚫좨틦뺻좨틦폫뺭펪쎿막쿖뷰쇷솿뇈 ꇂ뺻닺ꇁ 뺭펪닺짺뗄쿖뷰쇷솿 ꇂ쎿막뺭펪쿖뷰 쇷솿 웕춨막쓪쒩막쫽 춼3-1 뛅냮럖컶춼 -1 Chart of Dupont analysis 쓉쮰움맀쓜쪵쿖풤웚쒿뇪ꎬ퓚폚짨훃횸뇪뫍뷧뚨풤뺯횵ꎬ뛸짨훃뗄횸뇪쫇럱21 ROE
뗚3헂 쓉쮰움맀횸뇪럖컶 뫏샭ꎬ좡뻶폚뛔웳튵닆컱퓋ퟷ뫍뺭펪뗄쇋뷢뫍뛔놨뇭뗄뿆톧럖컶랽램뗄퓋폃ꆣ 웳튵뗄쓉쮰쓜솦폫좨틦뺻샻싊뷴쏜쿠맘ꎬ평폚햮컱죚뗄돉놾ꆪꆪ샻쾢쫇쮰잰뿛돽쿮쒿ꎬ늻믡펰쿬떽웳튵쯹뗃쮰뗄쮰믹ꎬ뛸웰뻶뚨ퟷ폃뗄캪좨틦뺻샻싊ꆪꆪ쯹폐헟좨틦뒴퓬뗄뺻샻죳ꆣ 좨틦뺻샻싊쫇평죽룶틲쯘뻶뚨ꎺ쿺쫛뺻샻싊ꆢ좨틦돋쫽뫍ퟜ닺훜싊ꆣ쿺쫛뺻샻싊ꆢ좨틦돋쫽뫍ퟜ닺훜싊헢죽룶뇈싊랴펳쇋쿺쫛쫕죫뗄쪵쿖ꆢ웳튵뗄닆컱럑폃랢짺쟩뿶뫍돉놾럑폃뗄뿛돽뗄뇈샽ꆢ쪵쿖쿺쫛쫕죫뫍닺맜샭쓜솦뗄잱솦ꆣ헢퇹럖뷢뫳ꎬ뿉틔쪹좨틦뺻샻싊헢튻ퟛ뫏탔횸뇪룺웳튵쓉쮰쓜솦솪쾵웰살ꎬ듓뛸냯훺쮰컱죋풱헦쪵ힼ좷뗄짳뫋쓉쮰짪놨ꆣ 쓉쮰움맀횸뇪쳥쾵릹붨 룹뻝짏쫶ꎬ쓉쮰움맀횸뇪쳥쾵뗄릹붨펦닎헕맺볒쮰컱ퟜ뻖맘폚펡랢ꆶ쓉쮰움맀맜샭냬램ꎨ쫔탐ꎩꆷ뗄춨횪ꎬ뷡뫏늻춬쮰풴ꆢ늻춬쮰훖폫늻춬쓉쮰죋뗄쳘뗣ꎬ룹뻝뛅냮럖컶뗈닆컱럖컶랽램ꎬ춨맽횸뇪뗄닣닣럖컶ꎬ풼복뗴컞맘횸뇪ꆣퟮ뫳릹붨쫊뫏룃쳘뚨좺쳥뗄쓉쮰움맀횸뇪쳥쾵ꆣ (1)쿺쫛뺻샻싊욫뗍쯹훂ꆣ쿺쫛뺻샻싊욫뗍탨튪듓쿺쫛뛮뫍쿺쫛돉놾솽랽쏦ퟛ뫏뾼싇ꆣ죧맻웳튵쿺쫛뛮욫뗍쫇틲캪쿺쫛뛮욫뗍쯹훂ꎬ퓲펦럖컶펦쫕헊뿮뗈췹살헋뮧뗄뻟쳥욱뻝ꎬ뾴웤쫇럱샻폃탩놨쿺쫛쫕죫뛸듯떽짙뷉쮰뿮뗄쒿뗄ꆣ죧맻뺻샻죳욫뗍쫇평폚쿺쫛돉놾욫룟퓬돉뗄ꎬ헢쫇펦훷튪뾼싇웤돉놾릹돉ꎬ뾴릹돉돉놾룷쿮뗄쫐뎡볛룱쫇럱쳡룟ꎬ죧맻쎻폐퓲뾼싇웤쫇럱듦퓚뛠쇐돉놾틑듯떽짙뷉쮰뿮뗄쒿뗄ꆣ (2)평폚좨틦돋쫽욫킡쯹떼훂ꆣ좨틦돋쫽훷튪평놾뢺햮싊쯹뻶뚨ꆣ좨틦돋쫽풽뗍ꎬ닺뢺햮싊풽킡ꎬ헢랴펳돶웳튵뗄뺭펪샭쓮캪놣쫘뗄뢺햮뺭펪ꆣ헢훖쟩뿶쿂ꎬ웳튵뗄닆컱럑폃펦룃뿘훆뗄뇈뷏뗍ꆣ뛔웳튵뷸탐뾼달뫳ꎬ죴웳튵좷쪵럮탐놣쫘뗄뗍뢺햮뺭펪ꎬ쿷복뾪횧ꎬ좨틦돋쫽좷쪵욫킡ꎬ뛸닆컱럑폃좴듳듳퓶볓ꎬ퓲웳튵폐뿉쓜폃뛠쇐닆컱럑폃뗄랽램살듯떽쳓쮰뗄쒿뗄ꆣ (3)평폚ퟜ닺훜싊욫킡쯹떼훂ꆣퟜ닺훜싊쫇뾼달웳튵닺퓋펪킧싊뗄튻쿮훘튪횸뇪ꎬ쳥쿖쇋웳튵뺭펪웚볤좫늿닺듓춶죫떽닺돶뗄쇷쯙뛈ꎬ랴펳쇋웳튵좫늿닺뗄맜샭훊솿뫍샻폃킧싊ꆣ뛔ퟜ닺훜싊럖컶퓲탨튪뛔펰쿬닺훜뗄룷쿮틲쯘뷸탐럖컶ꎬ죧듦믵훜싊ꆢ쇷뚯닺훜싊ꆢ펦쫕헋뿮훜싊뗈ꆣ죴떼훂ퟜ닺훜싊욫뗍뗄풭틲쫇틲캪펦쫕헋뿮훜싊복싽ꎬ뛸웳튵뗄닺욷퓚릩늻펦쟳뗄쟩뿶쿂펦쫕헋뿮늢쎻폐쏷쿔퓶볓ꎬ퓲뿉쓜듦퓚샻폃쿠맘웳튵틆뷰ꎬ틆쮰뢺뗄컊쳢ꆣ죴떼훂ퟜ닺훜싊욫뗍뗄풭틲쫇듦믵훜싊ꎬ헢쫇쮰컱죋풱22
뗚3헂 쓉쮰움맀횸뇪럖컶 펦닩뾴웳튵쫇럱춨맽룄뇤듦믵볆볛랽램믲탩퓶듦믵뗄랽램살듯떽복킡닺훜싊뗄쒿뗄ꆣ 춨맽짏쫶럖컶ꎬ컒쏇뷡뫏떱뗘쓉쮰움맀릤ퟷ쪵컱ꎬ늢뷡뫏쿠맘튵죋풱뗄틢볻ꎬ릹붨죧쿂횸뇪쳥쾵ꎺ (1)튻벶횸뇪ꎺ좨틦뺻샻싊ꆣ (2)뛾벶횸뇪ꎺ쿺쫛뺻샻싊ꆢ좨틦돋쫽ꆢퟜ닺훜싊ꆣ (3)죽벶횸뇪ꎺ훷펪튵컱쫕죫퓶뎤싊ꆢ듦믵훜싊ꆢퟜ닺훜싊ꆢ닺뢺햮싊ꆢ뺻샻죳퓶뎤싊ꆣ 좨틦뺻샻싊 쿺쫛뺻샻싊 좨틦돋쫽 ퟜ닺훜싊 훷펪튵컱쫕 뺻샻죳 닺뢺햮싊 ퟜ닺훜싊듦믵훜싊죫퓶뎤싊 퓶뎤싊 춼3-2 쓉쮰움맀횸뇪쳥쾵 -2 Index system of tax assessment 훷펪튵컱쫕죫퓶뎤싊ꆣ훷펪튵컱쫕죫퓶뎤싊=ꎨ놾웚훷펪튵컱쫕죫-짏웚훷펪튵컱쫕죫ꎩ/짏웚훷펪튵컱쫕죫*100%ꆣ 듦믵훜싊ꎨ듎쫽ꎩ=쿺믵돉놾/욽뻹듦믵폠뛮ꆣ듦믵훜싊횸뇪뗄뫃뮵랴펳웳튵듦믵맜샭쮮욽뗄룟뗍ꎬ쯼펰쿬떽웳튵뗄뛌웚뎥햮쓜솦ꎬ쫇헻룶웳튵맜샭뗄튻쿮훘튪쓚죝ꆣ튻냣살붲ꎬ듦믵훜쯙뛈풽뿬ꎬ듦믵뗄햼폃쮮욽풽뗍ꎬ쇷뚯탔풽잿ꎬ듦믵뮻캪쿖뷰믲펦쫕헋뿮뗄쯙뛈풽뿬ꆣ틲듋ꎬ쳡룟듦믵훜싊뿉틔쳡룟웳튵뗄뇤쿖쓜솦ꆣ ퟜ닺훜싊ꆣퟜ닺훜싊ꎨ듎ꎩ=훷펪튵컱쫕죫뺻뛮/욽뻹닺ퟜ뛮X100%ꆣퟜ닺훜싊쫇뾼달웳튵닺퓋펪킧싊뗄튻쿮훘튪횸뇪ꎬ쳥쿖쇋웳튵뺭펪웚볤좫늿닺듓춶죫떽닺돶뗄쇷쯙뛈ꎬ랴펳쇋웳튵좫늿닺뗄맜샭훊솿뫍샻폃킧싊ꆣ춨맽룃횸뇪뗄뛔뇈럖컶ꎬ뿉틔랴펳웳튵놾쓪뛈틔벰틔잰쓪뛈ퟜ닺뗄퓋펪킧싊뫍뇤뮯ꎬ랢쿖웳튵폫춬샠웳튵퓚닺샻폃짏뗄닮뻠ꎬ듙뷸웳튵췚뻲잱솦ꆢ믽벫뒴쫕ꆢ쳡룟닺욷쫐뎡햼폐싊ꆢ쳡룟닺샻폃킧싊ꆢ튻냣쟩뿶쿂ꎬ룃쫽횵풽룟ꎬ뇭쏷웳튵ퟜ닺훜쯙뛈풽뿬ꆣ쿺쫛쓜솦풽잿ꎬ닺샻폃킧싊풽룟ꆣ 23
뗚3헂 쓉쮰움맀횸뇪럖컶 닺뢺햮싊ꆣ닺뢺햮싊=뢺햮ퟜ뛮/닺ퟜ뛮ꇁ100%ꆣ헢룶뇈싊뛔폚햮좨죋살쮵풽뗍풽뫃ꆣ틲캪릫쮾뗄쯹폐헟튻냣횻돐떣폐쿞퓰죎ꎬ뛸튻떩릫쮾웆닺쟥쯣쪱ꎬ뇤쿖쯹뗃뫜뿉쓜뗍폚웤헊쏦볛횵ꆣ쯹틔죧맻듋횸뇪맽룟ꎬ햮좨죋뿉쓜퓢쫜쯰쪧ꆣ떱닺뢺햮싊듳폚100%ꎬ뇭쏷릫쮾틑뺭늻뗖햮ꎬ뛔폚햮좨죋살쮵럇뎣듳ꆣ뺻샻죳퓶뎤싊ꆣ 뺻샻죳퓶뎤싊=(떱웚뺻샻죳/믹웚뺻샻죳)*100%-100%ꆣ뺻샻죳뗄뛠맑좡뻶폚솽룶틲쯘ꎬ튻쫇샻죳ퟜ뛮ꎬ웤뛾뻍쫇쯹뗃쮰ꆣ웳튵쯹뗃쮰뗈폚떱웚펦쓉쮰쯹뗃뛮돋틔웳튵쯹뗃쮰쮰싊ꆣ컒맺쿖탐뗄웳튵쯹뗃쮰쮰싊캪25ꎥꎬ뛔럻뫏맺볒헾닟맦뚨쳵볾뗄웳튵ꎬ뿉쿭쫜웳튵쯹뗃쮰폅믝ꎬ죧룟뿆벼웳튵쯹뗃쮰싊캪15ꎥꆣ 놾헂킡뷡 놾헂쿈뫳뷩짜쇋뛅냮럖컶랽램ꎬ쓉쮰움맀횸뇪쳥쾵뗄릹퓬풭퓲ꆢ릹퓬랽램ꎬ춨맽뛔쓉쮰움맀횸뇪뷸탐럖컶랢쿖룹뻝뛅냮럖컶뗈닆컱럖컶랽램ꎬ춨맽횸뇪뗄닣닣럖컶ꎬ풼복뗴컞맘횸뇪뿉틔릹붨쫊뫏룃쳘뚨좺쳥뗄쓉쮰움맀횸뇪쳥쾵ꆣ볌뛸쳡돶쇋폃뛅냮럖컶랽램뷸탐횸뇪풼복폫횸뇪쳥쾵짨볆뗄랽램ꆣ캪쿂튻헂쒣탍붨솢쪱퇹놾뗄릹퓬쳡릩쇋믹뒡ꆣ 24
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 룹뻝쓉쮰움맀뗄뚨틥뫍쇷돌ꎬ듓릦쓜짏뛔쓉쮰움맀쾵춳뷸탐뮮럖ꎬퟜ쳥짏평움맀뛔쿳즸톡ퟓ쾵춳ꆢ움맀맽돌맜샭ퟓ쾵춳뫍움맀뷡맻랴삡ퟓ쾵춳ꆣ쓉쮰움맀쒣탍쫇쫴폚움맀뛔쿳즸톡ퟓ쾵춳ꎬ쫇놾컄뗄훐탄틩쳢ꆣ잰컄틑뛔쓉쮰움맀횸뇪쳥쾵뷸탐럖컶ꎬ늢붨솢쇋냼몬5룶횸뇪3룶닣듎뗄쓉쮰움맀횸뇪쳥쾵ꎬ퓚듋믹뒡짏붫톡퓱뫏쫊뗄쒣탍뷸탐쓉쮰움맀ꎬ춬쪱룹뻝쪵볊쟩뿶붫뛔쒣탍뷸탐폅뮯ꆣ 룅싊짱뺭췸싧쒣탍 쓉쮰움맀릤ퟷ쫇튻쿮쓑폚붨솢ힼ좷쫽톧쒣탍뗄뢴퓓쾵춳ꎬ춬쪱폖쫇튻룶뗤탍뗄쒣쪽쪶뇰컊쳢ꆣ폃짱뺭췸싧랽램뷸탐쓉쮰움맀폐웤뛀쳘뗄폅풽탔ꆣ룅싊짱뺭췸싧쫇1990쓪평Sepht 쳡돶살뗄ꎬ뫳뺭Master뗈늻뛏랢햹뫍췪짆ꎬ뻟폐통솷쪱볤뛌쟒늻틗쫕솲떽뻖늿ퟮ킡뗣뗄폅뗣ꎬ쳘뇰쫊뫏폫쟳뷢쒣쪽쪶뇰컊쳢ꆣ 짱뺭췸싧샭싛살풴 짺컯짱뺭쾵춳쫇튻룶폐룟뛈ퟩ횯뫍쿠뮥ퟷ폃뗄쫽솿뻞듳뗄쾸냻ퟩ횯좺쳥ꆣ죋샠듳쓔뗄짱뺭쾸냻듳풼퓚120틚룶ퟳ폒ꆣ짱뺭쾸냻튲돆짱뺭풪ꎬ쫇짱뺭쾵춳뗄믹놾떥풪ꎬ쯼쏇내늻춬뗄뷡뫏랽쪽릹돉쇋뢴퓓뗄짱뺭췸싧ꆣ춨맽짱뺭풪벰웤솪뷓뗄뿉쯜탔ꎬ쪹뗃듳쓔뻟폐톧쾰ꆢ볇틤뫍죏횪뗈룷훖훇쓜ꆣ 죋릤짱뺭췸싧뗄퇐뺿돶랢뗣쫇틔짺컯짱뺭풪톧쮵캪믹뒡뗄ꆣ짺컯짱뺭풪톧쮵죏캪ꎬ짱뺭쾸냻벴짱뺭풪쫇짱뺭쾵춳훐뛀솢뗄펪퇸뫍릦쓜떥풪ꆣ짺컯짱뺭쾵춳ꎮ냼삨훐쫠짱뺭쾵춳뫍듳쓔ꎬ뻹쫇평룷샠짱뺭풪ퟩ돉ꆣ웤뛀솢탔쫇횸쎿튻룶짱뺭풪뻹폐ퟔ벺뗄뫋뫍ퟔ벺뗄럖뷧쿟믲풭짺훊쒤ꆣ죋릤짱뺭췸싧훖샠랱뛠,훷튪폃폚풤닢폫[35]뿘훆ꆣ 짱뺭췸싧믹놾쒣탍 죋릤짱뺭췸싧ꎬ쫇춨맽쒣럂뚯컯짱뺭췸싧탐캪쳘헷ꎬ뷸탐럖늼쪽늢탐탅쾢뒦[36]샭뗄쯣램쫽톧쒣ꆣ죋릤짱뺭췸싧뻟폐ퟔ톧쾰뫍ퟔ쫊펦뗄쓜솦ꎬ뿉틔춨맽풤쿈쳡릩뗄튻엺쿠뮥뛔펦뗄쫤죫ꎭ쫤돶쫽뻝ꎬ럖컶헆컕솽헟횮볤잱퓚뗄맦싉ꎬퟮ훕룹뻝헢25
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 [37]킩맦싉ꎬ폃탂뗄쫤죫쫽뻝살췆쯣쫤돶뷡맻ꎬ헢훖톧쾰럖컶뗄맽돌놻돆캪ꆰ통솷ꆱꆣ 춬짺컯짱뺭쾵춳샠쯆ꎬ죋릤짱뺭췸싧튲쫇평죋릤짱뺭풪캪믹놾떥풪릹돉ꆣ죧춼4-1쯹쪾 춼4-1 짱뺭풪 -1 A nerve cell v=f(u)ii ꎨ4-1ꎩ n u=wv−θ∑ijijij=1 ꎨ4-2ꎩ w ꆪꆪ듺뇭짱뺭풪i폫짱뺭풪j횮볤뗄솬뷓잿뛈(쒣쓢짺컯짱뺭풪횮볤춻뒥솬ji뷓잿뛈)ꎬ돆횮캪솬뷓좨ꎻ uꆪꆪ듺뇭짱뺭풪i뗄믮풾횵ꎬ벴짱뺭풪ힴ첬ꎻ ivꆪꆪ듺뇭짱뺭풪j뗄쫤돶ꎬ벴쫇짱뺭풪i뗄튻룶쫤죫ꎻ iθꆪꆪ듺뇭짱뺭풪i뗄횵ꆣ i튻냣뛸퇔ꎬ짱뺭췸싧럖캪쫤죫닣ꆢ틾닣ꆢ쫤돶닣ꆣ룷닣횮볤뾿뒫뗝몯쫽솬뷓ꆣ뛔폚듳뛠쫽짱뺭췸싧ꎬ퓚췸싧퓋탐뗄쪱뫲ꎬ뒫뗝몯쫽튻떩좷뚨ꎬ뻍놣돖늻뇤ꆣ뛸좨훘뗄뚯첬탞룄쫇톧쾰훐ퟮ믹놾뗄맽돌ꆣ 죋릤짱뺭췸싧훷튪톧쾰쯣램 룹뻝톧쾰뮷뺳뗄늻춬ꎬ톧쾰짱뺭췸싧뗄랽쪽뿉럖캪볠뚽톧쾰폫럇볠뚽톧쾰ꆣ퓚볠뚽톧쾰훐ꎬ췸싧쫤죫뛋춨맽통솷퇹놾쫽뻝뗄볓죫ꎬ붫쿠펦뗄웚췻쫤돶폫췸싧쫤돶ퟷ뛔뇈ꎬ쯹뗃떽뗃컳닮탅뫅ꎬ뗷헻뿘훆좨횵솬뷓뗄잿뛈ꎬ뛠듎통솷뫳쫕솲떽[39]튻룶ퟮ훕뗄좨횵ꆣ (1)쿟탔짱뺭췸싧ꆣ 쿟탔짱뺭췸싧뗄짨볆쒿뗄쫇춨맽뛔쫤죫쿲솿뢳폨늻춬뗄좨횵뫍욫닮횵ꎬ뛔폚룸뚨뗄쫤죫닺짺돶럻뫏웚췻뗄췸싧쿬펦ꆣ퓚쫤돶쿲솿뫍쒿뇪쿲솿횮볤뗄닮횵벴캪26
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 컳닮ꆣ춨뎣ꎬ탨튪톰헒뗄쫇헢퇹튻ퟩ좨횵뫍욫닮ꎬ쯼쓜릻쪹뗃췸싧쫤돶쿠뛔폚웚췻쿠펦뗄뻹랽컳닮듯떽ퟮ킡ꆣ 쿟탔짱뺭췸싧틔솬탸쿟탔쒣쓢솿캪쫤죫ꎬ훷튪펦폃폚ퟔ쫊펦쾵춳뫍솬탸뿉뗷맽돌ꆣ떫쫇쿟탔췸싧죔좻횻쓜릻뇭헷쫤죫폫쫤돶쿲솿횮볤뗄쿟탔맘쾵ꎬ틲듋뛔폚튻킩럇쿟탔컊쳢쿟탔짱뺭췸싧죔좻쫇컞램쟳뷢뗄ꆣ퓚뷸탐쓉쮰움맀쪱ꎬ룷횸뇪볤뫜짙쓜릻싺ퟣ쿟탔맘쾵ꆣ (2)BP짱뺭췸싧ꆣ BP짱뺭췸싧폖돆캪컳닮랴쿲뒫능짱뺭췸싧ꎬ쯼쫇튻훖뛠닣뗄잰쿲탍짱뺭췸싧ꆣ퓚BP췸싧훐ꎬ탅뫅쫇쿲잰뒫능뗄ꎬ뛸컳닮쫇랴쿲뒫능뗄ꆣBP췸싧춨뎣뻟폐튻룶믲뛠룶sigmoid틾닣뫍쿟탔쫤돶닣ꎬ쓜릻뛔뻟폐폐쿞룶늻솬탸뗣뗄몯쫽뷸탐뇆뷼ꆣ 쯹캽랴쿲뒫능쫇횸컳닮뗄뗷헻맽돌쫇듓ퟮ뫳뗄쫤돶닣틀듎쿲횮잰룷닣훰붥뷸탐뗄ꆣ뇪ힼ뗄BP췸싧닉폃쳝뛈쿂붵쯣램ꎬ폫Widrow-Hoff톧쾰맦퓲쿠쯆ꎬ췸싧좨횵퇘ퟅ탔쓜몯쫽뗄쳝뛈뗄랴쿲뗷헻ꆣ 쒿잰퓚짱뺭췸싧뗄뛠쫽펦폃훐ꎬ뚼닉폃뗄쫇BP췸싧벰웤뇤뮯탎쪽ꆣBP짱뺭췸싧쫇잰쿲탍췸싧뗄뫋탄늿럖ꎬ뻟폐맣랺뗄쫊펦탔뫍폐킧탔ꆣ좻뛸BP췸싧뛔폚틾닣훐뗄짱뺭풪룶쫽쏴룐ꆣ틾닣훐짱뺭풪쫽쒿첫짙ꎬ뿉쓜믡떼훂통솷뗄늻쫊탔ꎬ뛸짱뺭풪쫽쒿첫뛠ꎬ폐뿉쓜떼훂맽쫊탔ꆣ듋췢ꎬ뺡맜뺭맽통솷뗄췸싧샭싛짏뿉틔헽좷췪돉죎뫎컊쳢뗄쟳뷢ꎬ떫쫇BP통솷쯣램좴폐뿉쓜컞램헒떽쟐뫏컊쳢뗄뷢ꎬ통솷폐뿉쓜믡쿝죫뻖늿벫킡뗣ꆣ (3)뺶쿲믹짱뺭췸싧ꆣ 뺶쿲믹짱뺭췸싧닉폃룟쮹몯쫽뗈뺶쿲믹몯쫽ퟮ캪짱뺭풪뒫뗝몯쫽ꎬ쓜릻쪵쿖럇쿟탔맘쾵뗄펳짤ꆣ뺶쿲믹짱뺭췸싧퓚몯쫽뇆뷼ꆢ쪱볤탲쇐럖컶ꆢ럇쿟탔뿘훆ꆢ쒣쪽럖샠ꆢ춼쿱뒦샭뗈랽쏦폐뫜맣랺뗄펦폃ꆣ뷡릹짏ꎬ뺶쿲믹짱뺭췸싧죔좻쫴폚뛠닣잰쿲탍짱뺭췸싧ꎬ춨뎣평틾닣ꆢ쫤돶닣솽룶짱뺭풪닣ퟩ돉ꆣ뺶쿲믹짱뺭췸싧쿠뛔폚BP짱뺭췸싧뛸퇔췹췹탨튪룼뛠뗄짱뺭풪ꎬ떫쫇쯼뗄통솷쯙뛈룼뿬ꎬ퓚쫤죫쿲솿퇹놾쫽쒿뷏뛠뗄쟩뿶쿂ꎬ뺶쿲믹췸싧뗄킧맻쫇뫜뫃뗄ꆣ 룅싊짱뺭췸싧볲뷩 [43]룅싊짱뺭췸싧ꎨPNNꎩ쫇Specht폚1990쓪쳡돶뗄튻훖죋릤짱뺭췸싧쒣탍ꆣ[40]쯼믹폚놴튶쮹뻶닟뫍Parzen뒰룅싊쏜뛈몯쫽맀볆랽램뗄튻훖쫊폃폚쒣쪽럖샠뗄뺶쿲믹짱뺭췸싧ꆣPNN쯣램춨맽냑쎿샠뗄뫳퇩룅싊뗄맀볆뮯캪쿈퇩룅싊뗄맀볆ꎬ룹뻝쫂볾쿈퇩룅싊랢짺뗄듳킡ꎬ뷸뛸뛔캴횪쒣쪽뷸탐에뻶ꆣ튻냣살쮵ꎬ퇹놾뗄룅싊쏜뛈몯쫽ꎨprobability density function,PDFꎩ춨뎣늻쓜ힼ좷믱뗃ꎬ횻쓜룹뻝쿖폐27
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 퇹놾쳘헷쟳웤춳볆횵ꆣ1962쓪ꎬParzen쳡돶쇋튻훖듓틑횪쯦벴퇹놾훐맀볆룅싊쏜뛈몯쫽뗄랽램ꎬ횻튪퇹놾쫽쒿ퟣ릻뛠ꎬ룃랽램쯹믱뗃뗄몯쫽뿉틔솬탸욽뮬뗘뇆뷼풭룅싊쏜뛈몯쫽ꆣ 듓뷡릹짏뾴ꎬ룅싊짱뺭췸싧쫴폚뛠닣잰쿲탍짱뺭췸싧ꎬ춨뎣평틾닣ꆢ쫤돶닣솽룶짱뺭풪닣ퟩ돉ꆣ쿠뛔폚BP짱뺭췸싧뛸퇔췹췹탨튪룼뛠뗄짱뺭풪ꎬ떫쫇쯼뗄통솷쯙뛈룼뿬ꎬ퓚쫤죫쿲솿퇹놾쫽쒿뷏뛠뗄쟩뿶쿂ꎬPNN췸싧뗄럖샠킧맻뷏뫃ꆣ 룅싊짱뺭췸싧뷡릹 룅싊짱뺭췸싧쫇뺶쿲믹짱뺭췸싧뗄튻훖ꎬ춨뎣폃폚쒣쪽럖샠뗄컊쳢ꆣ퓚쪵볊펦폃훐ꎬ떱룅싊짱뺭췸싧믱뗃튻룶쫤죫쪱ꎬ뗚튻닣짱뺭풪볆쯣쫤죫쿲솿폫쫤죫퇹놾쿲솿뗄뻠샫ꎬ늢닺짺튻룶쿲솿ꎬ듋쿲솿뗄룷룶풪쯘뇭헷쫤죫쿲솿폫쫤죫퇹놾쿲솿뗄뷓뷼돌뛈ꆣ 뗚뛾닣짱뺭풪붫폫쫤죫쿲솿뗄룷훖샠뇰ퟛ뫏웰살ꎬ닺짺튻룶뇭헷룅싊뗄쫤돶쿲솿ꆣ ퟮ뫳ꎬ튻룶뺺헹탍뗄뒫뗝몯쫽퓚쫤돶뛋톡퓱뻟폐ퟮ듳룅싊뗄쫤죫쿲솿샠뇰ꎬ닺짺쫤돶1ꎬ뛸웤쯻샠뇰뗄쫤죫쿲솿퓲닺짺쫤돶0ꆣ웤췸싧뷡릹죧쿂춼쯹쪾ꆣ 춼4-2 룅싊짱뺭췸싧쪾틢춼 -2 Probabilistic neural network diagram 룅싊짱뺭췸싧통솷늽훨 =(,,,........)xxxxxx1234d뗚튻늽ꎺ붫통솷퇹놾훐뗄쫽뻝벯쿲솿뮯ꎬ벴 뗚뛾늽ꎺ쎿튻룶뺶쿲믹짱뺭풪닣뗄짱뺭풪룹뻝쫤죫쿲솿폫쫤죫짱뺭풪닺짺튻룶뻠샫쫤돶ꎬ늢돋틔욽뮬틲ퟓꆣ 뗚죽늽ꎺ춬퇹뗄맽돌뛔쪣폠뗄룷룶틾닣떥풪뚼훘뢴뷸탐ꆣ 28
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 뗚쯄늽ꎺ퓚쟳뫍닣뷓쫜룷틾몬닣뷚뗣뗄볆쯣뷡맻늢뛔쫴폚춬튻샠뇰뗄쫤돶쟳뫍ꆣ ퟮ뫳ꎬ룹뻝룷쫤돶뷡맻뗄듳킡에뛏캴횪쿲솿쯹쫴샠뇰ꆣ 웤통솷맽돌뿉평춼4-3뇭쪾ꎺ xxx ………..……. d12 춼4-3 PNN췸싧릤ퟷ맽돌 -3 PNN Network working process 뻛샠쯣램뷩짜 K-means쯣램 K-means뻛샠쯣램평폚쯼뗄룟킧탔벰볲떥탔,틑놻맣랺뗄펦폃폚룷룶탐튵폫쇬[41]폲ꆣK-means쯣램ꎬ튲놻돆캪k-욽뻹믲k-뻹횵ꎬ쫇튻훖뗃떽ퟮ맣랺쪹폃뗄뻛샠쯣램ꆣ쯼쫇붫룷룶뻛샠ퟓ벯쓚뗄쯹폐쫽뻝퇹놾뗄뻹횵ퟷ캪룃뻛샠뗄듺뇭뗣ꎬ쯣램뗄훷튪쮼쿫쫇춨맽뗼듺맽돌냑쫽뻝벯뮮럖캪늻춬뗄샠뇰ꎬ쪹뗃움볛뻛샠탔쓜뗄ힼ[42][43]퓲몯쫽듯떽ퟮ폅ꎬ듓뛸쪹짺돉뗄쎿룶뻛샠쓚뷴듕ꎬ샠볤뛀솢ꆣ헢튻쯣램늻쫊뫏뒦샭샫즢탍쫴탔ꎬ떫쫇뛔폚솬탸탍뻟폐뷏뫃뗄뻛샠킧맻ꆣ좻뛸K-means뻛샠쯣램뗄킧맻쫜솽룶폫짺뻣살뗄컊쳢펰쿬,튻룶쫇좷뚨듘뗄룶쫽뗄컊쳢,튲뻍쮵쒣탍톡퓱컊쳢;쇭튻룶쫇쯼뗄뻖늿폅뮯컊쳢,헢쪹뗃뻛샠뷡맻럇뎣틀삵폚돵쪼훐탄뗄캻훃[44]ꆣ [45]K-means뻛샠쯣램늻쫊뫏뒦샭샫즢탍쫴탔ꎬ뛔솬탸탍쫴탔뇈뷏쫊뫏ꆣ틲듋퓚볆쯣쫽뻝퇹놾횮볤뗄뻠샫쪱ꎬ뿉틔룹뻝쪵볊탨튪톡퓱얷쪽뻠샫ꆢ싼맾뛙뻠샫믲헟쏷뾼쮹뻠샫훐뗄튻훖살ퟷ캪쯣램뗄쿠쯆탔뛈솿ꎬ웤훐ퟮ뎣폃뗄쫇얷쪽뻠샫ꆣ 29
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 d2dx,x=x−x()()∑ijikjkk=1얷쪽뻠샫뗄릫쪽캪ꎺ (4-3) [46]K-means뻛샠쯣램쪹폃컳닮욽랽뫍ힼ퓲몯쫽살움볛뻛샠탔쓜ꆣ룸뚨쫽뻝벯Xꎬ웤훐횻냼몬쏨쫶쫴탔ꎬ늻냼몬샠뇰쫴탔ꆣ볙짨X냼몬k룶뻛샠ퟓ벯X,X,ꆭ12Xꎻ룷룶뻛샠ퟓ벯훐뗄퇹놾쫽솿럖뇰캪nꎬn,ꆭ,n;룷룶뻛샠ퟓ벯뗄뻹횵듺뇭뗣ꎨ튲k12k돆뻛샠훐탄ꎩ럖뇰캪mꎬm,ꆭ,mꆣ퓲컳닮욽랽뫍ힼ퓲몯쫽릫쪽캪ꎺ 12k2kE=p−m (4-4) ∑∑ii=1p∈Xi쯣램뗄맽돌뇭쫶죧쿂 (1)붫쯹폐뛔쿳쯦믺럖엤떽k룶럇뿕뗄듘훐ꆣ (2)볆쯣쎿룶듘뗄욽뻹횵ꎬ늢폃룃욽뻹횵듺뇭쿠펦뗄듘ꆣ (3)룹뻝쎿룶뛔쿳폫룷룶듘훐탄뗄뻠샫ꎬ럖엤룸ퟮ뷼뗄듘ꆣ (4)좻뫳(2)ꎬ훘탂볆쯣쎿룶듘뗄욽뻹횵ꆣ헢룶맽돌늻뛏훘뢴횱떽싺ퟣ쒳룶ힼ퓲몯쫽닅춣횹ꆣ 춼4-4 뻛샠맽돌쪾틢춼 -4 Clustering process maps 닣듎뻛샠램 닣듎뻛샠랽램내헕쫷ힴ춼뗄탎돉랽쪽쫇ퟔ뚥쿲쿂럖뷢뮹쫇ퟔ뗗쿲짏뫏늢ꎬ럖[46][47]캪럖쇑닣듎뻛샠쯣램뫍쓽뻛닣듎뻛샠쯣램ꆣ닣듎뻛샠쫇믹폚뻠샫뗄뻛샠랽램ꎬMATLAB훐춨맽pdistꆢlinkageꆢdendrogramꆢcluster뗈몯쫽살췪돉ꆣ쯼뗄맘볼쫇좷뚨뛔쿳ꎨ쪵볊짏뻍쫇쫽뻝벯훐뗄쎿룶쫽뻝뗣ꎩ횮볤뗄쿠쯆탔ꎬ쪵볊짏뻍쫇뚨틥30
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 튻룶뇭헷뛔쿳횮볤닮틬뗄뻠샫ꎬ샽죧ퟮ볲떥뗄욽쏦짏뗣뗄뻛샠훐ꎬퟮ뺭뎣쪹폃뗄[46]뻍쫇얷벸샯뗃뻠샫ꆣ 쓉쮰움맀쒣탍짨볆 룅싊짱뺭췸싧뷡릹짨볆 룅싊짱뺭췸싧춨뎣놻폃살뷸탐쒣쪽럖샠ꆣ쿂쏦춨맽틔쿂PNN췸싧럖샠쪵샽살뛔릹퓬룅싊짱뺭췸싧뗄쮼슷뷸탐쮵쏷ꆣ 퓚MATLAB훐쫤죫죧쿂쏼쇮ꎺ 뚨틥쫤돶ꆢ쫤죫쿲솿ꎬ좻뫳믦춼ꆣ캪쇋뇣폚샭뷢ꎬ쫤죫뗄퇹놾쿲솿캪뛾캬ꆣ p=[1 1;2 2;1 2]'; tc=[1 2 3]; for i=1:3,text(p(1,i)+,p(2,i),sprintf('class %g',tc(i))),end axis([0 3 0 3]) xlabel('p(1,:)') ylabel('p(2,:)') 쫤돶춼탎죧쿂쯹쪾ꎺ 춼4-5 PNN럖샠맽돌쪾틢춼 -5 Classification process of PNN ꎨ2ꎩ퓋폃newpnn몯쫽뒴붨룅싊짱뺭췸싧ꆣ퓚MATLAB훐쫤죫죧쿂쏼쇮ꎺ t=ind2vec(tc); spread=1; net=newpnn(p,t,spread); 뷓ퟅꎬ뒴붨튻룶탂뗄쫤죫쿲솿ꎬ늢폃붨뫃뗄췸싧뛔웤닢쫔럖샠ꎬ쫤죫죧쿂쏼31
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 쇮 p=[2;]; a=sim(net,p); ac=vec2ind(a); hold on plot(p(1),P(2),'.','markersize',30,'color',[1 0 0]) text(p(1)+,p(2),sprintf('class %g',ac)) hold off 쫤돶춼탎죧쿂ꎺ 춼4-6 PNN럖샠맽돌쪾틢춼 -6 Classification process of PNN 춨맽틔짏럖컶뿉볻ꎬ탂뗄쫤죫쿲솿p놻뮮럖떽쇋class2샯ꆣ듓쫽뻝짏럖컶ꎬ[2 ;]폫[2;2]횮볤뗄뻠샫뷏[1ꎻ1]ꎬ[1ꎻ2]룼뷼ꆣ쿖볙짨쫽뻝[2 ;]튲캪통솷퇹놾뗄튻늿럖ꎬ떫웤놻뚨틥캪쇭췢솽샠훐뗄튻훖ꎬ헢쪱평폚쯼뻠샫class2뷏캪뷓뷼ꎬ쓇쎴웤떱폃쒣탍뷸탐풤닢쪱ꎬ풭놾쫴폚class2뗄퇹놾뿉쓜평폚[2 ;]뗄룉죅놻컳에캪쇭췢솽샠ꆣ틲듋폐뇘튪쫂쿈뛔통솷퇹놾놾짭뷸탐볬닢ꎬ헒돶틽웰컳에뗄뿉틉퇹놾ꆣ 믹폚K-means뗄퇹놾쪶뇰 퓋폃K-means뻛샠뗄쒿뗄퓚폚쪹듘쓚쫽뻝뺡솿뷴듕ꎬ벴쳡짽듘쓚쫽뻝뗄쿠쯆[50]뛈ꎬ뛸듘볤뗄쿠쯆뛈뷏뗍ꎬ벴듘볤쫽뻝뻠샫뺡뿉쓜듳ꆣ퓋폃K-means쯣램뛔쫽뻝뒦샭뫳ꎬ풭폐뿉틉퇹놾뗣탎돉튻룶튻룶듘ꆣ헢퇹풭뿉틉퇹놾뗣릹돉뗄뿉틉퇹놾뻘헳뇤돉평뿉틉퇹놾듘릹돉뗄뿉틉퇹놾뻘헳ꆣ 32
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 뛔풭뿉틉퇹놾뻘헳퓋폃K-means쯣램탎돉쇋뿉틉퇹놾뻘헳뗄뻟쳥럖샠ꎬ짺돉쇋뿉틉퇹놾듘ꆣ 쎿룶뿉틉퇹놾듘뿉ퟷ캪헻룶뿉틉퇹놾훐뗄튻샠ꆣ퓋폃K-means쯣램뿉틔짺돉쎿룶듘뗄훐탄ꎬ쎿룶듘뗄훐탄폖뿉짺돉튻룶폖K룶듘뗄뻘헳M.ꆣ 풭쪼뗄룅싊짱뺭췸싧뗄통솷퇹놾벯뺭K-means쯣램뒦샭뫳럖캪쇋죽샠ꎬ벴쳓쮰뮧ꆢ럇쳓쮰뮧뫍뿉틉뮧ꆣ떱폃통솷퇹놾뷸탐닢쫔쪱쫤돶캪짏쫶죽샠ꆣ평폚춨맽냑풭컳에뗄통솷퇹놾뚨틥캪뿉틉퇹놾ꎬ헢퇹냑뿉틉퇹놾뻘헳볓죫떽풭통솷퇹놾훐뷸탐닢쫔쪱믡돶쿖틔쿂솽훖쟩뿶ꎺ튻쫇냑닢쫔퇹놾훐놾살쫇헽뎣쓉쮰뮧뗄컳에캪뿉틉뮧ꆣ퓚헢훖쟩뿶쿂ꎬ춨맽뛔탂짺돉뗄뿉틉퇹놾뷸탐뷸튻늽뗄믡볆짳뫋뿉붫웤쳞돽ꆣ뛾쫇냑닢쫔퇹놾훐놾살쫇쳓쮰뮧뗄컳에캪뿉틉뮧ꆣ춨맽뛔탂짺돉뗄뿉틉퇹놾뷸탐뷸튻늽뗄믡볆짳뫋뿉붫웤쳞돽ꆣ 헢퇹ퟶ뗄뫃뒦쫇ꎬ평폚냑퓬돉컳에뗄통솷퇹놾뚨틥캪뿉틉퇹놾ꎬ헢퇹퓚뷸탐닢쫔퇹놾뗄닢쫔쪱복짙쇋냑헽뎣쓉쮰뮧컳에캪쳓쮰뮧뗄뿉쓜탔ꆣ헢퇹튻살복짙쇋쓉쮰죋쓉쮰ퟱ듓뗄돉놾ꎬ럻뫏쓉쮰움맀뗄믹놾풭퓲ꆣ 쓉쮰움맀쒣탍짨볆 퓚쓉쮰짪놨쟩뿶훐ꎬ헦쪵탔폫ힼ좷탔벯훐쳥쿖퓚펦쓉쮰쮰뛮폫볆쮰틀뻝뗈맘볼쫽뻝횸뇪ꆣ틲캪펦쓉쮰뛮쫇평짪놨뗄볆쮰틀뻝폫쫊폃쮰싊쿠돋뗃돶ꎬ틲듋맘볼쫽뻝횸뇪횸뗄쫇쓉쮰죋짪놨볆쮰틀뻝뗄헦쪵탔뫍ힼ좷탔ꆣퟛ짏쯹쫶ꎬ놾컄쯹붨솢뗄쓉쮰움맀쒣탍ퟷ폃늻쫇뛔쮰쫕움맀ꎬ뛸쫇뛔쓉쮰죋짪놨쮰풴뗄헦쪵ힼ좷탔뷸탐움맀ꆣ 웤뷡릹뫍룅삨죧쿂ꎺ (1)뛔퇹놾쫽뻝뷸탐닉벯ꆣ (2)뷡뫏풤뺯횵뛔쫽뻝뷸탐럖컶뒦샭ꆣ헢튻늽뗄훷튪릤ퟷ퓚폚퓋폃춳볆횪쪶벰쓉쮰움맀뗄횸뇪럖컶랽램ꎬ뷡뫏룷뗘뗄풤뺯횵짨훃뛔통솷퇹놾훐뇈뷏쏷쿔뗄쳓쮰뮧믲듭컳쫽뻝뻝뷸탐에뛏ꆢ쳞돽ꆣ (3)퓚늽훨(2)뗄믹뒡짏릹퓬룅싊짱뺭췸싧뗄통솷퇹놾벯Pꆣ (4)퓋폃룅싊짱뺭췸싧볬닢뿉틉퇹놾ꆣ헢튻늽릤ퟷ쫇붫평뗚(3)늽짺돉뗄통솷퇹놾벯P럖캪솽늿럖ꆣ튻늿럖놣쇴캪통솷퇹놾Pꎬ쇭튻늿럖ퟷ캪닢쫔퇹놾벯Tꆣ춨11맽닢쫔뛔헕T뗄뷡맻폫풭통솷퇹놾P훐뛔T늿럖럖샠뗄뚨틥ꎬ헒돶쎬뛜퇹놾뗣ꎬ11릹퓬뿉틉퇹놾뻘헳Sꆣ (5)퓋폃닣듎뻛샠램폫K-means쯣램냼몬N룶듘뗄뿉틉퇹놾뻘헳Sꆣ춬쪱짺돉1뿉틉퇹놾뻛샠훐탄뻘헳Cꆣ헢튻늽폖럖솽늽뷸탐ꆣ쫗쿈ꎬ폃닣듎뻛샠랢훐뗄PDIST33
뗚4헂 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀쒣탍 쏼쇮쟳돶통솷퇹놾벯P훐룷룶퇹놾뗣폫뿉틉뻘헳S뗄훐룷룶퇹놾뗣뗄뻠샫ꆣ냑폫룷룶뿉틉퇹놾뗣뻠샫뷏뷼뗣퇹놾뗣헒돶살ퟷ캪탂뗄뿉틉퇹놾뻘헳Sꆣ좻뫳ꎬ퓋폃1K-means쯣램뛔S뻘헳뷸탐뒦샭ꎬ내헕닣듎뻛샠뫳룷룶퇹놾뗣볤뗄뻠샫뇭럖돉Kꎬ1벴쪹S닺짺K룶듘ꆣ춬쪱짺돉쎿룶듘훐탄뗄뻘헳CꆣC훐냼몬K룶쿲솿ꆣ 1(6)릹돉탂뗄룅싊짱뺭췸싧통솷퇹놾ꆣ헢튻늽훐ꎬ냑뗚(4)늽훐짺닺뗄뿉틉퇹놾쫗쿈듓P훐쳞돽ꎬ좻뫳냑뗚(5)늽훐짺돉뿉틔퇹놾뻘헳S뫍쎿룶듘뗄훐탄뻘헳C볓1죫떽P훐짺돉탂뗄통솷퇹놾뻘헳PTꆣ (7)붫닢쫔퇹놾T퓋폃탂짺돉뗄룅싊짱뺭췸싧뷸탐닢쫔ꎬ뇈뷏닢쫔뷡맻ꆣ (8)룼탂통솷퇹놾뻘헳PTꆣ헢튻늽훐ꎬ죧맻튪뛔통솷퇹놾뷸탐룼탂ꎬ벴볓죫탂뗄통솷퇹놾쫽뻝쪱뿉폃풭살뗄듘훐탄뻘헳C퓋폃PDIST쏼쇮뛔웤뷸탐닢쫔ꎬ냑뻠샫횵킡폚튻뚨횵뗄퇹놾뚨틥캪뿉틉퇹놾ꆣ헢퇹퓚탂볓죫쫽뻝쪱뿉틔복짙듭컳쫽뻝뛔쒣탍에뛏뷡맻뗄펰쿬ꆣ 헢퇹ퟶ뗄틢틥퓚폚퓋폃PNN쯣램뛔풭폐통솷퇹놾쫽뻝뷸탐ퟔ닢ꎬ춨맽ퟔ닢랢쿖쎬뛜ꎬ듓뛸톰헒뿉틉퇹놾ꆣ좻뫳틔뿉틉퇹놾캪믹뒡ꎬퟛ뫏퓋폃K-means쯣램뫍닣듎뻛샠램틔얷쪽뻠샫캪믹뒡뷸탐뻛샠ꎬ캪뿉틉퇹놾톰헒뷼쯆쫽뻝릹퓬뿉틉퇹놾벯ꆣ떽듋탂뗄통솷퇹놾퓶볓튻샠캪뿉틉샠ꎬ폃탂뗄통솷퇹놾ퟷ캪뛔PNN췸싧통솷퇹놾뗄쳦듺퇹놾벯뷸탐풤닢ꎬ헢퇹ퟶ뿉틔듳듳복짙룅싊짱뺭췸싧컳에뗄룅싊ꆣ 놾헂킡뷡 놾헂뷩짜쇋룅싊짱뺭췸싧쒣탍ꎬK-means뗈뻛샠쯣램뗄볆쯣늽훨ꎬ퓚듋믹뒡짏틀췐MATLAB죭볾춨맽럖컶PNN짱뺭췸싧풤닢맽돌ꎬ횤쏷쇋샻폃K-means쯣램룄뷸룅싊짱뺭췸싧뗄뿉탐탔ꎬ늢ퟮ훕붨솢쇋믹폚K-means쯣램뗄룅싊짱뺭췸싧뗄뻟쳥늽훨ꆣ캪쿂늽쪵샽럖컶쳡릩쇋샭싛믹뒡ꆣ 34
뗚5헂 쪵샽럖컶 뗚5헂 쪵샽럖컶 쓉쮰움맀쾵춳룅쫶 룅싊짱뺭췸싧뷡릹볲떥ꎬ춨뎣평틾닣ꆢ쫤돶닣솽룶짱뺭풪닣ퟩ돉ꆣ쿠뛔폚BP짱뺭췸싧뛸퇔췹췹탨튪룼뛠뗄짱뺭풪ꎬ헢쫇쪹폃쯼뷸탐쓉쮰움맀쒣탍뒴붨뗄훷튪풭틲ꎬ틲캪퓚쓉쮰죋짏놨뗄탅쾢훐췹췹냼몬20뛠룶횸뇪ꆣ춬쪱쯼뗄통솷쯙뛈룼뿬ꎬ퓚쫤죫쿲솿퇹놾쫽쒿뷏뛠뗄쟩뿶쿂ꎬPNN췸싧뗄럖샠킧맻쫇뫜뫃뗄ꆣ 놾싛컄쫽뻝살ퟔ듅쿘뗘쮰뻖룶쳥릤짌뮧쓉쮰헷맜탅쾢쾵춳ꆣ쓉죫쾵춳뗄짌뮧짦벰탐튵폐폊뗧춨톶튵ꆢ쇣쫛튵ꆢ퓋쫤튵ꆢ닍틻튵ꆢ컄뮯튵ꆢ뿳튵ꆢ죕폃욷튵뫍훐뷩믺릹뗈ꆣ룃쾵춳뇣폚룷벶쮰컱믺맘쓜릻춨맽믣ퟜ쾵춳벰쪱ꆢힼ좷뗘닩톯ꆢ춳볆ꆢ럖컶ꆢ볠뿘폫놾떥캻쿠맘뗄믣ퟜ쓉쮰웳튵벰웤럖횧믺릹뗄탅쾢ꆣ 쿈쫇퓋폃춳볆톧뛔통솷퇹놾뷸탐볬닢ꎬ쳞돽듭컳퇹놾ꆣ좻뫳퓋폃PNN쯣램뛔풭폐통솷퇹놾쫽뻝뷸탐ퟔ닢ꎬ춨맽ퟔ닢랢쿖쎬뛜ꎬ듓뛸톰헒뿉틉퇹놾ꆣ뷓쿂살틔뿉틉퇹놾캪믹뒡ꎬퟛ뫏퓋폃K-means쯣램뫍닣듎뻛샠램틔얷쪽뻠샫캪믹뒡뷸탐뻛샠ꎬ캪뿉틉퇹놾톰헒뷼쯆쫽뻝릹퓬뿉틉퇹놾벯ꆣ떽듋탂뗄통솷퇹놾퓶볓튻샠캪뿉틉샠ꎬ폃탂뗄통솷퇹놾ퟷ캪뛔PNN췸싧통솷퇹놾뗄쳦듺퇹놾벯뷸탐풤닢ꆣ헻룶쾵춳뿉틔평춼5-1살뇭쪾ꆣ 뛔쓉쮰죋쫽뻝뒦샭 짺 돉PNN췸싧통솷퇹놾 퓋폃PNN췸싧볬닢컊쳢퇹놾 짺돉뿉틉퇹놾뻛샠훐탂뗄통솷퇹놾 퓋폃Pdisi쏼쇮폫K-meanss 탄뻘헳 쯣램짺돉뿉틉퇹놾 탂뗄PNN췸싧통솷퇹놾 폃폚닢쫔뗄쓉쮰죋쫽뻝 쓉쮰죋쫇럱쳓쮰 춼5-1 믹폚PNN뗄쓉쮰움맀쾵춳 -1 System of tax assessment based on PNN 35
뗚5헂 쪵샽럖컶 쫽뻝닉벯 듅쿘캻폚뫓놱쪡쓏뛋ꆣ2009쓪좫쿘짺닺ퟜ횵듯145틚풪ꎬ닆헾쫕죫틚풪ꎬ짧믡쿻럑욷쇣쫛ퟜ뛮35틚풪ꆣ놾싛컄쫽뻝살ퟔ듅쿘뗘쮰뻖룶쳥릤짌뮧쓉쮰헷맜탅쾢쾵춳ꆣ쓉죫쾵춳뗄짌뮧짦벰탐튵폐폊뗧춨톶튵ꆢ쇣쫛튵ꆢ퓋쫤튵ꆢ닍틻튵ꆢ컄뮯튵ꆢ뿳튵ꆢ죕폃욷튵뫍훐뷩믺릹뗈ꆣ룃쾵춳뇣폚룷벶쮰컱믺맘쓜릻춨맽믣ퟜ쾵춳벰쪱ꆢힼ좷뗘닩톯ꆢ춳볆ꆢ럖컶ꆢ볠뿘폫놾떥캻쿠맘뗄믣ퟜ쓉쮰웳튵벰웤럖횧믺릹뗄탅쾢ꆣ 듅쿘뗘쮰뻖룶쳥릤짌뮧쓉쮰헷맜탅쾢쾵춳훐76뮧쇣쫛튵쓉쮰뮧캪퇐뺿놳뺰ꎬ 춨맽쿲볒톯ꎬ럖뇰톡돶30볒헽뎣쓉쮰뗄쇣쫛탐튵짌뮧뫍30볒쎻폐헽뎣뷉쮰뗄쇣쫛탐튵짌뮧ퟷ캪쒣탍뗄통솷퇹놾벯ꆣ16뮧ퟷ캪닢쫔퇹놾벯내헕뗚죽헂쯹짨볆뗄쓉쮰움맀횸뇪ꎬ뗃떽통솷퇹놾벯죧뇭5-1쯹쪾ꎺ 뇭5-1 통솷퇹놾 Table 5-1 Training samples 탲뫅 X X X XX X 1234561 1 2 1 3 1 4 1 5 1 6 1 7 1 8 1 9 1 10 1 11 1 12 1 13 1 14 1 15 1 16 1 17 1 18 1 19 1 20 1 21 1 22 1 23 1 24 1 36
뗚5헂 쪵샽럖컶 25 1 26 1 27 1 28 1 29 1 30 1 31 2 32 2 33 2 34 2 35 2 36 2 37 2 38 2 39 2 40 2 41 2 42 2 43 2 44 2 45 2 46 2 47 2 48 2 49 2 50 2 51 2 52 2 53 2 54 2 55 2 56 2 57 2 58 2 59 2 60 2 훷펪튵컱쫕죫퓶뎤싊ꆣ훷펪튵컱쫕죫퓶뎤싊=ꎨ놾웚훷펪튵컱쫕죫-짏웚훷펪튵컱쫕죫ꎩ/짏웚훷펪튵컱쫕죫*100%ꆣ듦믵훜싊ꆣ 듦믵훜싊ꎨ듎쫽ꎩ=쿺믵돉놾/욽뻹듦믵폠뛮ꆣ듦믵훜싊횸뇪뗄뫃뮵랴펳웳튵듦믵맜샭쮮욽뗄룟뗍ꎬ쯼펰쿬떽웳튵뗄뛌웚뎥햮쓜솦ꎬ쫇헻룶웳튵맜샭뗄튻쿮훘튪쓚죝ꆣ튻냣살붲ꎬ듦믵훜쯙뛈풽뿬ꎬ듦믵뗄햼폃쮮욽풽뗍ꎬ쇷뚯탔풽잿ꎬ37
뗚5헂 쪵샽럖컶 듦믵뮻캪쿖뷰믲펦쫕헋뿮뗄쯙뛈풽뿬ꆣ틲듋ꎬ쳡룟듦믵훜싊뿉틔쳡룟웳튵뗄뇤쿖쓜솦ꆣ ퟜ닺훜싊.ퟜ닺훜싊ꎨ듎ꎩ=훷펪튵컱쫕죫뺻뛮/욽뻹닺ퟜ뛮X100%ꆣퟜ닺훜싊쫇뾼달웳튵닺퓋펪킧싊뗄튻쿮훘튪횸뇪ꎬ쳥쿖쇋웳튵뺭펪웚볤좫늿닺듓춶죫떽닺돶뗄쇷쯙뛈ꎬ랴펳쇋웳튵좫늿닺뗄맜샭훊솿뫍샻폃킧싊ꆣ춨맽룃횸뇪뗄뛔뇈럖컶ꎬ뿉틔랴펳웳튵놾쓪뛈틔벰틔잰쓪뛈ퟜ닺뗄퓋펪킧싊뫍뇤뮯ꎬ랢쿖웳튵폫춬샠웳튵퓚닺샻폃짏뗄닮뻠ꎬ듙뷸웳튵췚뻲잱솦ꆢ믽벫뒴쫕ꆢ쳡룟닺욷쫐뎡햼폐싊ꆢ쳡룟닺샻폃킧싊ꆢ튻냣쟩뿶쿂ꎬ룃쫽횵풽룟ꎬ뇭쏷웳튵ퟜ닺훜쯙뛈풽뿬ꆣ쿺쫛쓜솦풽잿ꎬ닺샻폃킧싊풽룟ꆣ 닺뢺햮싊ꆣ닺뢺햮싊=뢺햮ퟜ뛮/닺ퟜ뛮ꇁ100%ꆣ헢룶뇈싊뛔폚햮좨죋살쮵풽뗍풽뫃ꆣ틲캪릫쮾뗄쯹폐헟튻냣횻돐떣폐쿞퓰죎ꎬ뛸튻떩릫쮾웆닺쟥쯣쪱ꎬ뇤쿖쯹뗃뫜뿉쓜뗍폚웤헊쏦볛횵ꆣ쯹틔죧맻듋횸뇪맽룟ꎬ햮좨죋뿉쓜퓢쫜쯰쪧ꆣ떱닺뢺햮싊듳폚100%ꎬ뇭쏷릫쮾틑뺭늻뗖햮ꎬ뛔폚햮좨죋살쮵럇뎣듳ꆣ뺻샻죳퓶뎤싊ꆣ 뺻샻죳퓶뎤싊=(떱웚뺻샻죳/믹웚뺻샻죳)*100%-100%ꆣ뺻샻죳뗄뛠맑좡뻶폚솽룶틲쯘ꎬ튻쫇샻죳ퟜ뛮ꎬ웤뛾뻍쫇쯹뗃쮰ꆣ웳튵쯹뗃쮰뗈폚떱웚펦쓉쮰쯹뗃뛮돋틔웳튵쯹뗃쮰쮰싊ꆣ컒맺쿖탐뗄웳튵쯹뗃쮰쮰싊캪25ꎥꎬ뛔럻뫏맺볒헾닟맦뚨 쳵볾뗄웳튵ꎬ뿉쿭쫜웳튵쯹뗃쮰폅믝ꎬ죧룟뿆벼웳튵쯹뗃쮰싊캪15ꎥꆣ 뇭5-2 횸뇪쮵쏷 Table 5-2 Indexes explain 횸뇪 횸뇪쏻돆 릫쪽 X 훷펪튵컱쫕죫퓶훷펪튵컱쫕죫퓶뎤싊=ꎨ놾웚훷펪튵컱쫕죫-짏웚훷펪튵컱쫕1뎤싊 죫ꎩ/짏웚훷펪튵컱쫕죫*100% X 듦믵훜싊 듦믵훜싊ꎨ듎쫽ꎩ=쿺믵돉놾/욽뻹듦믵폠뛮 2X ퟜ닺훜싊 ퟜ닺훜싊ꎨ듎ꎩ=훷펪튵컱쫕죫뺻뛮/욽뻹닺ퟜ뛮3X100% X 닺뢺햮싊 닺뢺햮싊=뢺햮ퟜ뛮/닺ퟜ뛮ꇁ100% 4X 뺻샻죳퓶뎤싊 뺻샻죳퓶뎤싊=(떱웚뺻샻죳-믹웚뺻샻죳)*100%-100% 5X 에뚨횸뇪 1ꎺ뇭쪾룃짌뮧쎻폐쳓쮰ꎻ2ꎺ뇭쪾룃짌뮧쳓쮰ꆣ 쫽뻝풤뒦샭 쓉쮰움맀쫇쮰컱믺맘퓋폃쫽뻝탅쾢뛔뇈럖컶뗄랽램횮튻ꆣ헫뛔쓉쮰죋ꆢ뿛뷉38
뗚5헂 쪵샽럖컶 틥컱죋뗄쓉쮰짪놨쟩뿶ퟷ돶뚨탔뫍뚨솿럖컶ꎬ늢닉좡뷸튻늽헷맜듫쪩뗄맜샭탐캪ꆣ웤훷튪쓚죝냼삨ꎺ춨맽뛔뫪맛쮰쫕럖컶뫍탐튵쮰뢺볠뿘뷡맻틔벰쿠맘쫽뻝살짨솢움맀횸뇪벰풤뺯횵ꎻퟛ뫏룷샠뛔뇈럖컶랽램살즸톡움맀뛔쿳ꎻ뛔즸톡돶뗄움맀뛔쿳뷸탐쾵춳럖컶늢룸돶뚨탔믲뚨솿뗄에뛏ꎻ뛔움맀럖컶훐랢쿖뗄컊쳢럖뇰쪹폃쮰컱풼첸ꆢ뗷닩뫋쪵ꆢ뒦샭뒦랣ꆢ쳡돶맜샭붨틩ꆢ틆붻민닩늿쏅닩뒦뗈헷맜듫쪩뷸탐뒦샭ꎻ캬뮤룼탂쮰풴맜샭쫽뻝ꎬ캪쮰쫕탐튵쮰뢺뫍뫪맛럖컶볠뿘쳡릩훘튪탅쾢ꆣ 움맀횸뇪풤뺯횵쫇횸쮰컱믺맘룹뻝탐튵쮰뢺볠뿘ꆢ뫪맛쮰쫕럖컶ꆢ쓉쮰죋짺닺뺭펪쟩뿶뫍닆컱믡볆뫋쯣쟩뿶틔벰쿠맘탅쾢ꎬ닉폃쫽톧랽램닢쯣돶뗄쯣쫵ꆢ볓좨욽뻹횵벰뫏샭뇤뚯랶캧ꆣ닢쯣풤뺯횵ꎬ펦룃ퟛ뫏뾼싇쓉쮰죋쯹퓚뗘쟸쟩뿶ꆢ짺닺샠탍ꆢ짺닺뺭펪맦쒣ꆢ짺닺뺭펪벾뷚ꆢ뷉쓉뗄쮰훖뗈틲쯘ꎬ늢뾼싇춬탐튵ꆢ춬샠탍ꆢ춬맦쒣쓉쮰죋룷훖쿠맘횸뇪죴룉쓪뛈뗄욽뻹쮮욽ꎬ살쪹풤뺯횵룼볓ힼ좷ꆢ헦쪵뫍뻟폐뿉뇈탔ꆣ 뇭5-3 퇹놾춳볆럖컶 Table 5-3 Sample statistic analysis 횸뇪 뻹횵 훐캻쫽 뇪ힼ닮 랽닮 욫뛈 럥뛈 춳볆솿 X 1X 2X 3X 4X 1326 5춨맽럖컶랢쿖ꎬ횸뇪5뗄춳볆솿틬뎣ꎬ웤훐뇪ힼ닮ꆢ랽닮뗄횵듳듳뎬맽뺭퇩쫽뻝ꆣ뾼싇뛔횸5뷸튻늽럖컶ꆣ 39
뗚5헂 쪵샽럖컶 춼5-2 횸뇪5쫽뻝럖늼춼 -2 Statistical distribution of index 5 춨맽뛔횸뇪5ퟶ쫽뻝럖늼춼랢쿖ꎬ퇹놾38ꆢ46ꆢ48뗄뗚컥횸뇪횵럖뇰캪ꆢꆢꎬ뎬맽뺭퇩랶캧횵ꎬ뿉쓜캪슼죫듭컳ꎬ캪쇋뇜쏢웤뛔ퟮ훕쒣탍닺짺펰쿬ꎬ뾼싇붫웤좥뗴ꆣ 탞헽뫳뗄쫽뻝춳볆솿죧쿂뇭쯹쪾 뇭5-4퇹놾춳볆럖컶 Table 5-4 Sample statistic analysis 횸뇪춳볆뻹횵 훐캻쫽 뇪ힼ닮 랽닮 욫뛈 럥뛈 솿 X 1X 2X 3X 4X 5탞룄뫳뗄퇹놾쫽뻝춳볆솿듯떽뺭퇩튪쟳ꆣ 룹뻝떱뗘뗘쮰늿쏅룸돶뗄쿠맘횸뇪풤뺯횵ꎬ듓통솷퇹놾훐쳞돽듦퓚컊쳢뗄컳40
뗚5헂 쪵샽럖컶 에짌뮧ꆣ평폚짌뮧횻럖캪솽샠ꎬ쯹틔횻탨듓헽뎣쓉쮰뗄짌뮧훐톰헒뎬돶풤뺯횵뗄짌뮧ꆣ춨맽룺풤뺯횵뇈뛔쿈뫳헒돶퇹놾4ꆢ18ꆢ솽룶뎬돶풤뺯횵뗄짌뮧ꆣ헢솽뮧뿉ퟷ캪톡낸횱뷓틆붻짳닩늿쏅ꆣ쯻쏇뗄쟩뿶쮵쏷죧쿂ꎺ 퇹놾4뗄듦믵훜싊룟폚풤뺯횵ꎬ뗷좡솪쾵퓂럝믡볆탅쾢ꎬ랢쿖웤쿺쫛뛮퓶볓ꎬ듦믵훜싊퓶볓ꎬ떫쓉쮰뛮복짙ꎬ뿉쓜듦퓚틾싷쫕죫ꆢ탩퓶돉놾뗄컊쳢ꆣ 퇹놾18뗄뺻샻죳싊뗍폚풤뺯횵ꎬ뿉쓜듦퓚뛠뷡돉놾믲늻볆ꆢ짙볆쫕죫컊쳢ꆣ죧짪놨쏖늹뿷쯰뛮듳폚쮰잰쏖늹뿷쯰뿛돽쿞뛮ꎬ뿉쓜듦퓚캴내맦뚨짪놨쮰잰쏖늹뗈컊쳢ꎬ펦짳뫋럖컶퓊탭쏖늹뗄뿷쯰쫽뛮ꆣ ퟛ짏쟩뿶쯹쫶ꎬ뗃떽탂뗄통솷퇹놾ꎬ죧쿂뇭쪾ꎺ 뇭5-5 탞헽뫳뗄통솷퇹놾 Table 5-5 Training samples after correcting 탲뫅 X X X X XX 1234561 1 1 1 1 19 10 1 11 1 12 1 13 1 14 1 15 1 16 1 17 1 18 1 19 1 20 1 21 1 22 1 23 1 24 1 25 1 26 1 27 1 28 1 41
뗚5헂 쪵샽럖컶 29 2 30 2 31 2 32 2 33 2 34 2 35 2 36 2 37 2 38 2 39 2 40 2 41 2 42 2 43 2 44 2 45 2 46 2 47 2 48 2 49 2 50 2 51 2 52 2 53 2 54 2 55 2 룅싊짱뺭췸싧통솷 듓55룶통솷퇹놾쫽뻝훐톡돶34룶ퟷ캪ퟷ캪에뛏뿉틉퇹놾뗄통솷퇹놾ꎬ웤폠21룶퇹놾ퟷ캪닢쫔퇹놾ꆣ 통솷퇹놾죧쿂쯹쪾ꎺ 뇭5-6 통솷퇹놾 Table 5-6 Training samples 퇹놾탲뫅 X X X X X X 12345611 13 15 142
뗚5헂 쪵샽럖컶 16 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 퓚MATLAB붨솢55ꇁ5뻘헳pꎬ쫤죫쫽뻝X,X,X,X,Xꎻ퓚MATLAB붨솢1234544ꇁ5뻘헳p,쫤죫쫽뻝X,X,X,X,X;붨솢44ꇁ1뻘헳tcꎬ쫤죫쫽뻝Xꆣ 1123456퓚MATLAB훐쫤죫죧쿂쏼쇮ꎺ p1=p1ꆮꎻ %뛔p1뻘헳훃 t=ind2vec(tc) ꎻ %붫t쿲솿뮻캪뇪솿 Spread=1ꎻ %뚨틥즢늼뎣쫽 net=newpnn(p1,t,spread)ꎻ %릹퓬에뛏뿉틉퇹놾뗄룅싊짱뺭췸싧 y=sim(net,p)ꎻ %샻폃통솷뫃뗄췸싧뛔p뷸탐풤닢 yc=vec2ind(y) %붫y뇪솿뮯캪쿲솿 쫤돶뷡맻죧쿂뇭쯹쪾ꎺ 43
뗚5헂 쪵샽럖컶 뇭5-7뿉틉뻘헳에뛏뇭 Table 5-7 Suspicious matrix 탲뫅 1 2 3 4 5 6 7 8 9 10 샠뇰 1 1 1 1 1 1 1 1 1 1 탲뫅 11 12 13 14 15 16 17 18 19 20 샠뇰 1 1 1 1 1 1 1 1 1 1 탲뫅 21 22 23 24 25 26 27 28 29 30 샠뇰 1 1 1 1 1 1 1 1 2 2 탲뫅 31 32 33 34 35 36 37 38 39 40 샠뇰 2 2 2 2 2 2 1 2 2 2 탲뫅 41 42 43 44 45 46 47 48 49 50 샠뇰 2 2 2 2 1 2 2 1 2 2 탲뫅 51 52 53 54 55 샠뇰 2 1 2 2 2 룹뻝짏뇭뷡맻ꎬ뗃돶뿉틉뻘헳ꎬ죧쿂뇭쯹쪾ꎺ 뇭5-8뿉틉뻘헳 Table 5-8 Suspicious matrix 퇹놾탲뫅 X X X X X 1234537 48 MATLAB뗄춳볆릤뻟쿤훐뗄뛠풪춳볆럖컶훐쳡릩쇋뻛샠럖컶뗄솽훖랽램ꎺ 닣듎뻛샠 hierarchical clusteringꆣk-means뻛샠ꆣ쿂쏦뛔hierarchical clustering뻛샠램ퟶ룶볲떥쮵쏷ꆣ닣듎뻛샠쫇믹폚뻠샫뗄뻛샠랽램ꎬMATLAB훐춨맽pdistꆢlinkageꆢdendrogramꆢcluster뗈몯쫽살췪돉ꆣ닣듎뻛샠뗄맽돌뿉틔럖3벸늽ꎺ(1)좷뚨뛔쿳ꎨ쪵볊짏뻍쫇쫽뻝벯훐뗄쎿룶쫽뻝뗣ꎩ횮볤뗄쿠쯆탔ꎬ쪵볊짏뻍쫇뚨틥튻룶뇭헷뛔쿳횮볤닮틬뗄뻠샫ꎬ샽죧ퟮ볲떥뗄욽쏦짏뗣뗄뻛샠훐ꎬퟮ뺭뎣쪹폃뗄뻍쫇얷벸샯뗃뻠샫ꆣ헢퓚MATLAB훐뿉틔춨맽Y=pdistꎨXꎩ쪵쿖ꆣ(2)좷뚨뫃쇋뛔쿳볤뗄닮틬뛈ꎨ뻠샫ꎩ뫳ꎬ뻍뿉틔폃z=linkage(Y)살닺짺닣듎뻛샠쫷쇋ꆣ(3)헢샯탨튪힢틢뗄쫇ꎬpdist뿉틔쪹폃뛠훖닎쫽ꎬ횸뚨늻춬뗄뻠샫쯣램ꆣ쇭췢ꎬ떱쫽뻝맦쒣뫜듳쪱ꎬ뿉틔쿫쿳pdist닺짺뗄Y햼폃쓚듦붫쫇뫜듳뗄ꎬ뇈죧X폐10k룶쫽뻝뗣ꎬ쓇쎴X햼10k*8*2Bytes=160Kꎬ뺭pdist뫳뗄Y믡폐10k*10k/2*8Bytes=400Mꆣ쯹틔퓚MATLAB샯폃hierarchical clusteringퟶ뻛샠쪱ꎬ쫽뻝맦쒣늻틋맽듳ꆣ 샻폃PDIST몯쫽뛔55룶통솷퇹놾쫽뻝ퟶ뻛샠ꎬ헒돶폫37ꆢ45ꆢ48ꆢ52뻠샫ퟮ뷼뗄퇹놾ꆣ릹돉쿂뇭쯹쏨쫶뗄뻘헳ꎺ 44
뗚5헂 쪵샽럖컶 뇭5-9 뿉틉퇹놾 Table 5-9 Suspicious matrix 퇹놾탲뫅 X X X X X 퇹놾볤뻠샫 1234537 0 14 45 0 13 48 0 23 52 0 15 샻폃kmeans쯣램뛔짏뇭뻘헳뷸탐뻛샠ꎬ틔37ꆢ45ꆢ48ꆢ52뗄퇹놾릹돉뗄뻘헳ퟷ캪돵쪼뻛샠훐탄ꎬ헢퇹ퟶ뗄쒿뗄쫇캪쇋믱뗃컈뚨뗄뻛샠뷡맻ꆣ뻛샠뷡맻죧쿂뇭5-10ꎬ5-11ꎬ5-12쯹쪾ꎺ 뇭5-10뻛샠뷡맻 Table 5-10 The clustering results 퇹놾탲뫅 37 9 14 8 45 52 13 샠뇰 1 1 1 1 2 4 1 뇭5-11뻛샠뷡맻 Table 5-11 The clustering results 퇹놾탲뫅 28 48 2 23 1 52 45 15 28 샠뇰 1 3 1 1 1 4 2 1 1 뇭5-12뻛샠뷡맻 Table 5-12 The clustering results 뻛샠훐탄탲X XX XX 12345뫅 C2 C4 45
뗚5헂 쪵샽럖컶 ퟛ짏쯹럖컶ꎬ퓚풭폐통솷퇹놾뻘헳짏볓죫평뿉틉뻘헳짺돉뗄뻛샠훐탄뻘헳ꎨ뿉틉샠뻘헳ꎩꎬ뚨틥캪뗚죽샠뻘헳ꎬ뇪뫅캪3ꆣ 뇭5-13냼몬뿉틉퇹놾뗄통솷퇹놾 Table 5-13 The training sample including Suspicious samples 퇹놾탲뫅 X X XXXX 1234561 32 3 3 2 4 2 5 2 2 7 2 9 3 2 3 14 2 2 17 3 18 2 19 2 3 22 3 3 25 2 26 3 27 2 28 2 29 2 30 2 31 2 32 2 33 2 34 3 35 2 3 46
뗚5헂 쪵샽럖컶 38 2 39 2 40 2 41 2 42 2 43 2 44 2 2 47 2 48 3 49 2 50 2 51 2 2 54 2 55 2 3 58 3 59 3 췸싧뗄닢쫔뫍움맀뷡맻럖컶 춨맽쿲볒톯ꎬ럖뇰톡돶8볒헽뎣쓉쮰뗄쇣쫛탐튵짌뮧뫍8볒쎻폐헽뎣뷉쮰뗄쇣쫛탐튵짌뮧ퟷ캪쒣탍뗄통솷퇹놾벯ꆣ 뇭5-14 닢쫔퇹놾쫽뻝뇭 Table 5-14 Testing samples 닢쫔퇹놾탲X X XX X X 123456뫅 1 2 1 4 1 6 1 8 2 10 2 47
뗚5헂 쪵샽럖컶 12 2 2 2 쎻폐퓋폃뻛샠랽램뛔짱뺭췸싧폅뮯쪱ꎬ풭55룶통솷퇹놾ퟶ캪쒣탍통솷퇹놾뗃돶뗄뷡맻죧뇭5-15ꎬ5-16쯹쪾ꎺ 뇭5-15 풭통솷쒣탍닢쫔뷡맻 Table 5-15 Test results of original training model 퇹놾탲뫅 1 2 3 4 5 6 7 샠뇰 1 1 1 1 1 1 1 뇭5-16 풭통솷쒣탍닢쫔뷡맻 Table 5-16 Test results of original training model 퇹놾탲뫅 8 9 10 11 12 13 14 15 16 샠뇰 1 2 1 2 1 2 2 1 2 샻폃뻛샠쯣램뛔짱뺭췸싧뷸탐폅뮯뫳59룶퇹놾ퟶ캪쒣탍통솷퇹놾뗃돶뗄뷡맻죧뇭5-17ꎬ뇭5-18쯹쪾 뇭5-17 폃뻛샠쯣램룄뷸맽뗄쒣탍닢쫔뷡맻 Table 5-17 Test results of the correcting model based on clustering 퇹놾탲뫅 1 2 3 4 5 6 7 샠뇰 1 3 1 1 3 1 1 뇭5-18 폃뻛샠쯣램룄뷸맽뗄쒣탍닢쫔뷡맻 Table 5-18 Test results of the correcting model based on clustering 퇹놾탲뫅 8 9 10 11 12 13 14 15 16 샠뇰 1 2 1 2 3 2 2 3 2뇈뷏솽룶뷡맻ꎬ잰튻룶뷡맻에뛏돶쿖쇋죽룶듭컳ꎬ뫳튻룶뷡맻에뛏돶쿖쇋튻룶듭컳ꎬ뫳튻룶뷡맻듭컳싊룼뗍ꆣ쮵쏷샻폃뻛샠랽램뛔퇹놾뷸탐뻛샠헒돶뿉틉퇹놾뛔쳡룟쇋PNN풤닢뗄ힼ좷싊ꆣ 놾헂틔30볒헽뎣쓉쮰뗄쇣쫛탐튵짌뮧뫍30볒쎻폐헽뎣뷉쮰뗄쇣쫛탐튵짌뮧ퟷ캪쒣탍뗄통솷퇹놾벯ꎬ뛔쇭췢16볒쇣쫛탐튵짌뮧뗄쫽뻝뷸탐닢쫔ꎬ뷡맻뇭쏷떥뒿틀뾿PNN췸싧뛔16볒짌뮧뷸탐닢쫔쪱ꎬ폐3볒쳓쮰짌뮧놻컳에캪헽뎣쓉쮰짌뮧ꆣ퓋폃룄뷸뫳뗄쒣탍뛔16볒쇣쫛탐튵짌뮧뗄쫽뻝뷸탐닢쫔쪱ꎬ횻폐1볒쳓쮰짌뮧놻컳에돉헽뎣쓉쮰뮧ꎬ춬쪱듓쓉쮰죋탅쾢쾵춳훐쯦믺돩좡2룶캴룸돶쫇럱쳓쮰에뛏뗄짌뮧믡볆탅쾢ꎬ폃룃쓉쮰움맀쾵춳뷸탐볬퇩ꎬ랢쿖폐1룶놻에뇰캪쳓쮰뮧ꆣ뫳뺭쮰컱죋풱횤쪵ꎬ웤좷쪵듦퓚탩쇐돉놾ꎬ복짙쓉쮰뛮뗄컊쳢ꆣ 뷡맻뇭쏷퓋폃PNN쯣램뛔풭폐통솷퇹놾쫽뻝뷸탐ퟔ닢ꎬ춨맽ퟔ닢랢쿖쎬뛜ꎬ48
뗚5헂 쪵샽럖컶 듓뛸톰헒뿉틉퇹놾ꆣ좻뫳틔뿉틉퇹놾캪믹뒡ꎬퟛ뫏퓋폃K-means쯣램뫍닣듎뻛샠램틔얷쪽뻠샫캪믹뒡뷸탐뻛샠ꎬ캪뿉틉퇹놾톰헒뷼쯆쫽뻝릹퓬뿉틉퇹놾벯ꆣ떽듋탂뗄통솷퇹놾퓶볓튻샠캪뿉틉샠ꎬ폃탂뗄통솷퇹놾ퟷ캪뛔PNN췸싧통솷퇹놾뗄쳦듺퇹놾벯뷸탐풤닢ꆣ헢퇹튻훖랽램좷쓜듯떽뛔PNN통솷퇹놾뷸탐폅뮯뗄쒿뗄ꎬ풭틲퓚폚쯻쓜릻헒돶통솷퇹놾훐뮥쿠룉죅뗄퇹놾뗣ꎬ춬쪱뇜쏢헢킩퇹놾뗣뛔쫤돶뷡맻닺짺펰쿬ꆣ 놾헂킡뷡 놾헂룹뻝붨솢뗄믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀럖샠쒣탍ꎬ틔듅쿘뗘쮰뻖룶쳥릤짌뮧쓉쮰헷맜탅쾢쾵춳훐76뮧쇣쫛튵쓉쮰뮧캪퇐뺿놳뺰ꎬ퓋폃춳볆톧뛔통솷퇹놾뷸탐볬닢ꎬ쳞돽듭컳퇹놾ꆣ좻뫳퓋폃PNN쯣램뛔풭폐통솷퇹놾쫽뻝뷸탐ퟔ닢ꎬ춨맽ퟔ닢랢쿖쎬뛜ꎬ듓뛸톰헒뿉틉퇹놾ꆣ뷓쿂살틔뿉틉퇹놾캪믹뒡ꎬퟛ뫏퓋폃K-means쯣램뫍닣듎뻛샠램틔얷쪽뻠샫캪믹뒡뷸탐뻛샠ꎬ캪뿉틉퇹놾톰헒뷼쯆쫽뻝릹퓬뿉틉퇹놾벯ꆣ떽듋탂뗄통솷퇹놾퓶볓튻샠캪뿉틉샠ꎬ폃탂뗄통솷퇹놾ퟷ캪뛔PNN췸싧통솷퇹놾뗄쳦듺퇹놾벯뷸탐풤닢ꆣퟮ뫳붫ퟮ훕릹퓬뗄쒣탍럖샠뷡맻폫쪵볊쟩뿶뷸탐쇋뛔뇈ꎬ뷡맻뇭쏷믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀럖샠쒣탍퓋폃폚쓉쮰움맀릤ퟷ훐폅폚틔췹뗄쯣램ꆣ 49
뷡싛폫햹췻 뷡싛폫햹췻 뷡싛 쓉쮰움맀쒣탍쫇쫴폚움맀뛔쿳즸톡ퟓ쾵춳ꎬퟷ캪튻훖좫탂뗄맜샭쫖뛎ꎬ뛔쓉쮰움맀쒣탍뗄퇐뺿퓚볓잿믹뒡쮰풴뗄볠뿘랽쏦뇘붫랢믓훘튪ퟷ폃ꆣퟷ헟뛔듋ퟶ쇋튻킩첽쯷탔뗄럖컶폫퇐뺿ꎬ놾컄틔쓉쮰움맀쒣탍캪퇐뺿뛔쿳ꎬ펦폃뛅냮럖컶랽램ꆢ룅싊짱뺭췸싧ꆢK-means뻛샠뗈랽램뛔쓉쮰움맀횸뇪쳥쾵붨솢틔벰쓉쮰움맀쒣탍뗄붨솢뷸탐쇋퇐뺿ꆣ훷튪퇐뺿돉맻죧쿂ꎺ (1)붫룅싊짱뺭췸싧펦폃폚쓉쮰움맀쒣탍뗄붨솢훐ꆣ쓉쮰움맀릤ퟷ훐뛔뿉틉쓉쮰죋뗄즸톡쫴폚뗤탍뗄쒣쪽쪶뇰컊쳢ꎬ룅싊짱뺭췸싧뻟폐통솷쪱볤뛌쟒늻틗쫕솲떽뻖늿ퟮ킡뗣뗄폅뗣ꎬ쳘뇰쫊뫏폫쟳뷢쒣쪽쪶뇰컊쳢ꆣ놾컄룹뻝쓉쮰움맀릤ퟷ뗄쳘뗣ꎬ붨솢쇋죽닣룅싊짱뺭췸싧폃폚뛔뿉틉쓉쮰뮧뗄쪶뇰ꎬ늢좡뗃쇋뫃뗄럖샠킧맻ꆣ (2)퓚횸뇪쳥쾵릹붨랽쏦ꎬ믹폚쓉쮰움맀횸뇪횮볤뻟폐싟벭탔폫닣듎탔뗄쳘뗣ꎬ쳡돶샻폃뛅냮럖컶랽램뷸탐횸뇪톡좡ꆣ뷡맻횤쏷톡폃뛅냮럖컶랽램뷸탐횸뇪쳥쾵릹붨늻뷶쪹쒣탍좡뗃쇋뫃뗄움맀킧맻ꎬ룼캪퓚에뛏돶쳓쮰죋뫳뷸튻늽짳볆웤닆컱ힴ뿶뗬뚨쇋믹뒡ꆣ (3)퓚쒣탍뗄폅뮯랽쏦ꎬ춨맽냑풤쿈톰헒떽뗄벸룶뿉틉퇹놾ퟮ캪뻛샠돵쪼퇹놾ꎬ퓋폃K-means쯣램좷뚨튻ퟩ뿉틉퇹놾ꎬퟷ캪뗚죽샠쒣쪽ꎬ틔듋살폅뮯PNN췸싧뗄쫤돶닣ꎬ듓뛸쪹럖샠룼볓뺫좷ꆣ헢훖랽램뛔폚평폚PNN통솷퇹놾ퟔ짭뗄쎬뛜뛸퓬돉뷡맻뗄욫닮뗄뻀헽쫇폐킧뗄ꎬ뿉틔돉캪폅뮯PNN췸싧뗄튻훖쫖뛎ꆣ춬쪱ꎬ퓚쒣탍뗄붨솢맽돌훐뒩닥쇋MATLAB짨볆돌탲ꎬ캪죕뫳뷸튻늽쯣램쪵쿖뗬뚨쇋믹뒡ꆣ 햹췻 놾컄퓚쓉쮰움맀훐횻뾼싇쇋5룶횸뇪펰쿬틲쯘ꎬ훷튪쫇틀뻝뛅냮럖컶틔벰쮰컱늿쏅볒룸돶뗄붨틩ꎬ뛸쪵볊짏랴펳쓉쮰죋뺭펪ힴ뿶뗄횸뇪뮹폐뫜뛠ꎬ죧뫎톡좡뫏쫊뗄횸뇪헢뻍탨튪듓쒣뫽쫽톧죧듖벯샭싛ꆢ춳볆톧죧훷돉럝럖컶뗈랽쏦뷸탐짮죫퇐뺿ꆣ 퓚릹퓬뿉틉퇹놾벯쪱웰뗣퓚폚폃PNN쒣탍뛔통솷퇹놾뷸탐볬닢ꎬ톰헒뿉틉뗣ꎬ쫇럱폐웤쯻룼폐킧랽램살톰헒뿉틉퇹놾뗣폐듽뷸튻늽퇐뺿ꆣ 50
뷡싛폫햹췻 놾컄퓚짱뺭췸싧틔벰뻛샠쪱쯹폃떽뗄뻠샫춳튻폃얷쪽뻠샫ꎬ웤쯻뗄뻠샫릫쪽쓜럱룄짆췸싧풤닢뗄뺫뛈튲폐듽뷸튻늽퇩횤ꆣ 퓚폃뻛샠쯣램뛔PNN췸싧뷸탐룄뷸쪱ꎬ릹퓬뿉틉퇹놾뗄맦쒣죔욾뷨뺭퇩ꎬ죧뫎헒떽뫏쫊뗄횵폐듽퇐뺿ꆣ51
닎뾼컄쿗 닎뾼컄쿗 [1] 릨틥. 쓉쮰움맀횸뇪첽쳖벰럖컶[D]. 훘쟬ꎺ훘쟬듳톧ꎬ2007 [2] 횣볡. 쓉쮰움맀샭싛폫쪵볹[M]. 놱뺩ꎺ훐맺쮰컱돶냦짧ꎬ2005. [3] 횣볡. 쓉쮰움맀샭싛폫쪵볹[M]. 놱뺩ꎺ훐맺쮰컱돶냦짧ꎬ2005. [4] 쏀맺볓훝듳톧늮뿋샻럖킣풭훸. 쏀맺솪냮쮰쫕헷맜[M]. 놱뺩ꎺ훐퇫맣능뗧쫓듳톧돶냦짧ꎬ1998 [5] 룟잿. 탂볓웂쮰훆[M]. 놱뺩ꎺ훐맺닆헾뺭볃돶냦짧ꎬ2000 [6] 룟잿. 뗂맺쮰훆[M]. 놱뺩ꎺ훐맺닆헾뺭볃돶냦짧ꎬ2000 [7] 샮톡뻙. Tobit쒣탍폫쮰쫕민닩[J]. 춳볆퇐뺿ꎬ2000ꎬ(1)ꎺ16~19 [8] 췵틸. 듖닚벯뫍횧돖쿲솿믺퓚쓉쮰움맀훐뗄펦폃퇐뺿[D]. 훘쟬ꎺ훘쟬듳톧ꎬ2008 [9] 솺퓆럯ꎬ탬맢쳎ꎬ컢. 쓉쮰움맀훆뛈뿲볜뗄릹붨튪쯘[J]. 쮰컱퇐뺿,2006(2):64~65. [10] 십쟬맺. 짱뺭췸싧퓚쮰컱민닩톡낸훐뗄펦폃퇐뺿[J]. 헣붭듳톧톧놨ꎬ2002ꎬ(1)ꎺ98~101 [11] 닌캰뫨ꎬ맹돂. 틅뒫쯣램폅뮯BP짱뺭췸싧퓚쓉쮰움맀훐뗄펦폃[J]. 짇춷듳톧톧놨(ퟔ좻뿆톧냦), 2008, (2)ꎺ62~68 [12] 쟼쫀뢻ꎬ췲췺룹ꎬ쇵캬쿾ꎬ쇵. 쒣뫽듖닚벯샭싛퓚쓉쮰움맀훐뗄펦폃[J]. 볆쯣믺럂헦ꎬ2010ꎬ(07)ꎺ304~308 [13] 쓟쳎ꎬ쇵튫. 믹폚췚뻲쯣램뗄쓉쮰움맀쒣탍짨볆[J]. 쿖듺볆쯣믺(튵냦)ꎬ2007(09)ꎺ83~86 [14] 룟욼ꎬ뫺뫣. 맦퓲뫍쇷돌맜샭퓚쓉쮰움맀쾵춳훐뗄펦폃퇐뺿[J]. 볆쯣믺릤돌폫짨볆ꎬ2010ꎬꎨ03ꎩꎺ35~39 [15] Allinghaꎬ,. Income Tax Evasion:Atheoretieal Analysls[J]. Jounral of public Eeonomicsꎬ1972ꎬ(l)ꎺ323~338 [16] Freyꎬ. What Can Economists Learn from Happiness Research?[J]. Journal of Economic Literatureꎬ2002ꎬ(2)ꎺ 402~435 [17] Erard,-seleetion with measurement errors:A miroeconometrie analysis of the decision to seek tax assistance and its impliance[J]. Journal of ꎬ(81)ꎺ25~50 [18] 믆쳬뮪. 볲싛컒맺뗄짌쮰웰풴[J]. 짏몣짌튵ꎬ2008ꎬ(03)ꎺ12~16 [19] 싛맦랶쮰쫕쓚몭ꆪꆪ뛔쮰쫕놾훊뗄튻룶ꆰ맺볒럖엤싛ꆱ쮵쏷[J]. 뚫쓏톧쫵ꎬ1999ꎬ(01)ꎺ13~15 [20] 탭붨맺. 폅뮯쓉쮰럾컱쳡룟쮰쫕헷맜훊솿뫍킧싊[J]. 쮰컱퇐뺿ꎬ2005ꎬ(03)ꎺ15~18 [21] 샮쪤솼. 쓉쮰죋탐캪뷢컶[M]. 듳솬ꎺ뚫놱닆뺭듳톧돶냦짧ꎬ2001 52
닎뾼컄쿗 [22] 싩폂낮. 쓉쮰죋ퟱ듓샭싛벰웤뷨본틢틥ꎭ맘힢쓉쮰죋뗄ꆮ룶탔ꆯ쳘헷벰룶쳥샻틦[J]. 짦췢쮰컱ꎬ2002(04)ꎺ18~21 [23] Robert W. Administration Costs in Transition Economies and the OECD[J]. A Comparative and Public Finance in Transition and Developing Economies, 2008(2)ꎺ23~26 [24] Claire A. W. Views on the Ethics of Tax Evasion[J]. Journal of Business Ethics, 2006(6)ꎺ15~35 [25] Franz Influence of the European State Aid Rules on National Tax Policy[J].National Tax Policy in Europeꎬ2007(7)ꎺ35~40 [26] Christoph Watrin,ꎬRalf StruffertꎬRobert. ’s Law: an instrument for selecting tax audit targets[J].Review of Managerial Science, 2008(2)ꎺꎺ10~16 [27] 컷쿾. 쓉쮰움맀컊쳢퇐뺿[D]. 듳솬ꎺ뚫놱닆뺭듳톧ꎬ2007 [28] 쇵틥. 췪짆컒맺쓉쮰움맀훆뛈뗄쮼뾼[J].짌튵컄뮯ꎬ2010ꎬ(09) ꎺ13~18 [29] 췵컄몣. 쓉쮰움맀싟벭맘쾵에뛏램퓋폃쪵샽[J]. 쮰쫕헷쓉ꎬ2006ꎬ(04)ꎺ25~28 [30] 쇵뫪. 맘폚췪짆컒맺쓉쮰움맀릤ퟷ뗄벸뗣쮼뾼[J]. 닆컱폫믡볆ꎬ2010ꎬ(04)ꎺ33~33 [31] 슬붣쇩. 컒맺쓉쮰움맀랢햹뗄욿뺱벰뛔닟럖컶[J]. 맣뚫짌톧풺톧놨ꎬ2009ꎬ(06)ꎺ59~63 [32] 폚죰뮪,웫. 뛅냮럖컶쳥쾵뗄늻ퟣ벰췪짆퇐뺿[J]. 쓚쏉맅뿆벼폫뺭볃ꎬ2005ꎬ(09)ꎺ6~7 [33] 룟샶쏷. 믹폚뛅냮쳥쾵뗄닆컱놨뇭럖컶벰웤랢햹[J]. 쓏닽:웳튵뺭볃ꎬ2007ꎬ(10)ꎺ166~168 [34] 역퓆. 췘햹뛅냮닆컱럖컶쳥쾵뗄쮼뾼[J].맳훝릤튵듳톧톧놨(짧믡뿆톧냦)ꎬ2007ꎬ(02)ꎺ28~30 [35] 싞뎣쇺ꎬ퓸룟럥. 뛅냮닆컱럖컶쳥쾵뗄좱쿝벰웤룄뷸[J]. 짌튵퇐뺿,ꎬ2006ꎬ(05)ꎺ30~33 [36] 룟샶쏷. 믹폚뛅냮쳥쾵뗄닆컱놨뇭럖컶벰웤랢햹[J].쓏닽:웳튵뺭볃ꎬ2007ꎬ(10) ꎺ166~168 [37] 역퓆. 췘햹뛅냮닆컱럖컶쳥쾵뗄쮼뾼[J]. 맳훝릤튵듳톧톧놨(짧믡뿆톧냦)ꎬ2007ꎬ(02)ꎺ28~30 [38] 싞뎣쇺ꎬ퓸룟럥. 뛅냮닆컱럖컶쳥쾵뗄좱쿝벰웤룄뷸[J]. 짌튵퇐뺿ꎬ2006ꎬ(05)ꎺ112~114 [39] .. Neural network learning of optimal Kalman prediction and control[J]. Neural Netwꎬ2008ꎬ(21)ꎺ41~45 [40] 퇏욽랲ꎬ헅뎤쮮. 죋릤짱뺭췸싧폫쒣쓢뷸뮯볆쯣[M].놱뺩ꎺ쟥뮪듳톧돶냦짧ꎬ2006. 10~20 [41] 붹샮돉. 짱뺭췸싧쾵춳샭싛[M]. 컷낲:컷낲뗧ퟓ뿆벼듳톧돶냦짧ꎬ1995ꎺ20~25 [42] . Methods for Neural Networks:Theory and Applications[J].Neural Computationꎬ1995ꎺ148~172 [43] . Neural Networks[J]. Neural Networksꎬ1990ꎬ(3)ꎺ109~110 [44] 샮열. 튻훖믹폚짱뺭췸싧뫍놴튶쮹뻶닟뗄죋솳볬닢랽램[J]. 볆쯣믺펦폃퇐뺿ꎬ2007ꎬ(8)ꎺ198~200 [45] 샮탱쳎.믹폚쓽뻛쒣뫽K-means뗄뻛샠랽램퇐뺿[D]. 뫚쇺붭ꎺ맾뛻뇵릤튵듳톧ꎬ2009 53
닎뾼컄쿗 [46] 쇵샚. 믹폚k-means뗄ퟔ쫊펦뻛샠쯣램퇐뺿[D]. 놱뺩ꎺ놱뺩폊뗧듳톧, 2010 [47] ꎬꎬDurga Toshniwal. Missing Value Imputation Based on K-means Clustering with Weighted Distance[J]. Communications in Computer and Information Scienceꎬ2009ꎬ(1)ꎺ77~79 [48] ꎬꎬJ. Zhang. Optimization approach for clustering datasets with weights[J]. Optimization Methods and Softwareꎬ2005ꎬ(4)ꎺ63~66 [49] 닌쇺량ꎬ쎫잦. 믹폚틅뒫k뻹횵뻛샠쯣램퓚욷훖럖컶뗄펦폃[J]. 뿆벼톶ꎬ2008ꎬ(22)ꎺ30~33 [50] YingZhaoꎬGeorge KarypisꎬUsama Fayyad. Hierarchical Clustering Algorithms for Document Datasets[J]. Data Mining and Knowledge Discovery, 2005ꎬ(10)ꎺ111~11554
훂 킻 훂 킻 횵듋싛컄췪돉횮볊ꎬ믘쫗죽쓪살튻잧뛠룶죕죕특특쯹ퟟ맽뗄틠뿠틠샖뗄쟳톧샺돌ꎬ컞쿞룐뾮펿짏탄춷ꆣ쫗쿈ꎬ쿲컒뗄떼쪦샮췲쟬뷌쫚훂틔ퟮ돏횿뗄뺴틢뫍훔탄뗄룐킻ꎡ죽쓪뗄쟳톧짺퇄훐ꎬ샮샏쪦룸폨쇋컒쾤탄뗄횸떼뫍죈탄뗄냯훺ꎡ싛컄뗃틔쮳샻뗘췪돉ꎬ쓽뻛ퟅ샮샏쪦컞뺡뗄탄톪뫍몹쮮ꎡ뷷듋ꎬ쳘쿲샮샏쪦뇭쪾ퟮ훔탄뗄룐킻ꎡ컒붫쪱뿌쏺볇샮샏쪦뗄ힻힻ뷌믥ꎬ퓚뷱뫳뗄톧쾰뫍릤ퟷ훐ꎬ늻뛏얬솦뫍럜뚷ꎬ헹좡ퟶ돶룼듳뗄돉벨ꆣ 퓚싛컄퇐뺿맽돌훐ꎬퟷ헟튲뗃떽쇋췁쒾톧풺쏏컄쟥뷌쫚컞쮽뗘냯훺뫍웴랢ꆣ퓚듋ꎬ쳘쿲쏏샏쪦뇭쪾훔탄뗄룐킻ꎡ 춬쪱컒뮹튪룐킻뺭볃맜샭톧풺십샻뮪샏쪦뫍퇐뺿짺늿뗄룷캻쇬떼뫍샏쪦뛔컒뗄맘탄뫍엠퇸ꎡ ퟮ뫳ꎬ뮳ퟅ튻뿅룐뛷뗄탄ꎬ룐킻쯹폐퓸룸폨컒맘탄ꆢ냯훺ꆢ횧돖뫍맄샸뗄죋ꎡ킻킻쓣쏇ꎡ 55
ퟷ헟볲뷩 ퟷ헟볲뷩 믹놾쟩뿶ꎺ헔샗ꎬ쓐ꎬ1982쓪2퓂짺ꎬ몪떦듅쿘죋ꆣ 톧쾰볲샺ꎺ2000쓪9퓂-2004쓪6퓂 뫓놱뺭쎳듳톧 뷰죚톧튵 놾뿆 2008쓪9퓂-2011쓪5퓂 뫓놱릤돌듳톧 벼쫵뺭볃벰맜샭 쮶쪿 릤ퟷ볲샺ꎺ2004쓪6퓂- 릲쟠췅듅쿘쿘캯뢱쫩볇 릥뛁쮶쪿톧캻웚볤뿎돌톧쾰쟩뿶ꎺ 풲싺췪돉쇋퇐뺿짺엠퇸볆뮮훐뗄톧캻뿎폫럇톧캻뿎뗄쾵춳톧쾰ꎬ릲톧쾰쇋17쏅뿎돌ꎬ볆33룶톧럖ꆣ웤훐톧캻뿎돌캪20톧럖ꎬ럇톧캻뿎돌캪13톧럖ꆣ춨맽헢킩뿎돌뗄톧쾰ꎬ벴못쪵쇋ퟔ벺뗄튵샭싛믹뒡ꎬ폖뾪삫쇋톧쫵쫓튰ꎬ헆컕쇋튻킩쾵춳럖컶랽램ꎬ쳡룟쇋ퟔ벺뗄톧쫵쮮욽ꆣ56
랢뇭싛컄뫍닎볓뿆퇐쟩뿶쮵쏷 랢뇭싛컄쟩뿶 믹폚룅싊짱뺭췸싧뫍K-means쯣램뗄쓉쮰움맀.뫓놱릤돌듳톧톧놨ꎨ짧믡뿆톧냦ꎩꎬ2011 57
