뗚19뻭ꆡ뗚7웚뎤ꆡ뒺ꆡ듳ꆡ톧ꆡ톧ꆡ놨ꆡꆡ2009쓪7퓂JOURNALOFCHANGCHUNUNIVERSITYJuly2009ꆡ싃폎웳튵욷없펪쿺닟싔퇐뺿쯯맺쾼(뎤뒺듳톧싃폎톧풺,벪쇖뎤뒺130607)햪ꆡ튪:퓚럖컶컒맺싃폎웳튵욷없랢햹쿖ힴ뗄믹뒡짏,닻쏷쇋컒맺싃폎웳튵욷없펪쿺듦퓚뗄컊쳢,훷튪냼삨욷없틢쪶떭놡ꆢ욷없닟뮮좱랦뒴틢ꆢ뫶쫓욷없맜샭ꆢ욷없펪쿺쫖뛎떥튻뗈컊쳢ꆣ쳡돶쇋잿뮯싃폎욷없틢쪶ꆢ헒ힼ싃폎욷없뚨캻ꆢ볓잿욷없맜샭ꆢ펪쿺쫖뛎뛠퇹뮯뗈랢햹닟싔ꆣ맘볼듊:싃폎웳튵;욷없;펪쿺훐춼럖샠뫅:F59216ꆡꆡꆡ컄쿗뇪횾싫:Aꆡꆡꆡ컄헂뇠뫅:1009-3907(2009)07-0031-03ꆡꆡ싃폎튵틑뺭늽죫뺭볃좫쟲뮯ꆢ횪쪶뮯ꆢ쿻럑탨쟳쳢ꆣ틲듋,컒맺싃폎욷없튪퓚쫀뷧쏻없횮쇖햼폐튻룶탔뮯ꆢ룐탔뮯뗄쪱듺,캴살싃폎튵뺺헹붫룼뛠뗘쳥쾯횮뗘,뮹튪ퟟ튻뛎볨쓑뛸싾뎤뗄뗀슷ꆣ쿖캪욷없뗄뺺헹ꆣ컒맺싃폎튵욷없뺭펪쫇쫊펦쫀뷧2ꆡ컒맺싃폎웳튵욷없펪쿺듦퓚뗄컊쳢싃폎튵욷없뺭펪뎱쇷뗄뷡맻,튲쫇컒맺싃폎튵랢햹뗄뇘좻닺컯ꆣ211ꆡ욷없틢쪶떭놡,욷없뺭펪죏쪶늻ퟣ쒿잰,컒맺뛠쫽싃폎웳튵쯤좻퓋폃룷훖펪쿺쫖1ꆡ컒맺싃폎웳튵욷없랢햹뗄쿖ힴ뛎뛔싃폎탅쾢뷸탐뒫능,뛔싃폎닺욷뫍웳튵탎쿳뷸20쫀볍90쓪듺훐웚,컒맺늿럖싃폎웳튵퓚욷탐냼ힰ,떫쯼쏇횻쫇훘쫓뛌웚뗄횱뷓펪쿺킧맻,쎻폐없뗀슷짏뷸탐쇋볨쓑뗄첽쯷,늢쟒좡뗃쇋튻뚨뗄돉듓욷없햽싔뗄룟뛈뷸탐냑컕뫍샭뷢,틲뛸컞램쫷솢뻍ꆣ웤훐훸쏻뗄욷없폐짏몣뷵붭ꆢ놱뺩붨맺ꆢ쓏뺩뷰헽좷뗄욷없틢쪶ꆣ훷튪뇭쿖퓚:뫜뛠싃폎웳튵붫욷쇪ꆢ쿣룛쿣룱샯삭ꆢ맣훝냗쳬뛬ꆢ맣횮싃ꆢ짮?뮪쟈없폫닺욷뗄훊솿ꆢ탎쿳ꆢ뢽볓횵뗈튻쾵쇐폐탎믲컞탎돇ꆢ몼훝쯎돇뗈ꆣ좻뛸,쫐뎡뗷닩뇭쏷,싃폎웳튵뗄닺럖룮뾪살,냑쯼뷶뷶샭뷢캪웳튵뗄튻룶쿬쇁뗄뺭펪튵벨폫릤튵ꆢ짌쎳ꆢ탅쾢뗈쇬폲뗄웳튵쿠뇈,욽쏻돆,늢뛔헢룶쏻돆퓋폃맣룦뷸탐탻뒫ꆣ평폚웳튵뻹펪튵뛮뷶쫇헢킩웳튵뗄컥럖횮튻,샻죳뷶쫇웤쪮맽럖틀삵맣룦,떼훂쇋욷없붨짨뗄돉놾맽룟,쪹뫜뛠럖횮튻;욷없펪퓬랽쏦룼쫇듳캪실뫳ꆣ퓚싃탐짧쇬웳튵뗄뺭펪쿝죫쇋삧뺳ꆣ쇭췢,퓚욷없뒫능훐,폐킩폲샯,컒맺싃탐짧쫇ꆰ듳헟늻잿,킡헟닮즢ꆱ,웤훐맺싃폎웳튵맽럖힢훘욷없쏻돆뗄뒫능,뛸뫶싔쇋욷없싃ꆢ훐싃ꆢ쟠싃죽듳벯췅뗄욷없릦쓜쿠뛔럖즢ꆣ뗷닩훒돏뛈뗄붨짨;퓚욷없뺺헹훐,뛠쫽싃폎웳튵듳듲볛쿔쪾,쒿잰컒맺ퟮ듳뗄싃폎웳튵늻벰쏀맺퓋춨싃폎룱햽,듓뛸웆뮵쇋싃폎웳튵뗄욷없탎쿳ꆣ릫쮾맦쒣뗄냙럖횮튻,컒맺튻췲뛠볒싃탐짧펪튵쫕212ꆡ욷없뚨캻췑샫쪵볊,욷없닟뮮좱랦뒴틢죫ퟜ뫍늻벰쏀맺퓋춨튻쓪쿺쫛쫕죫뗄쯄럖횮튻,튲컒맺싃폎웳튵퓚욷없뚨캻훐췹췹췑샫쪵볊,뫶늻벰죕놾붻춨릫짧뗄뛾럖횮튻ꆣ웳튵맦쒣킡ꆢ쪵솦쫓쫐뎡뗷퇐ꆣ욷없뗄뚨캻쫇싃폎웳튵욷없펪쿺뗄맘죵ꆢ맜샭닮ꆢ뺭펪즢,틑돉캪컒맺싃탐짧닎폫맺볊뺺볼뮷뷚,웤쒿뗄쫇쫷솢웳튵쿊쏷뗄룶탔뫍뛀쳘뗄탎헹뗄쇓쫆쯹퓚ꆣ퓚랹뗪쇬폲샯,쫀뷧업쏻잰쪮뗄랹쿳,헢탨튪싃폎닺욷뫍럾컱뗄닮틬탔살췪돉ꆣ쿣룱뗪벯췅훐,헒늻떽훐맺랹뗪벯췅뗄짭펰,뷵붭벯췅퓚샯삭뻆뗪벯췅횮쯹틔쫜맣듳쿻럑헟뗄뮶펭뫍쾲낮,2005ꆪ2008쓪럖뇰업퓚뗚29ꆢ22ꆢ17ꆢ17캻ꆣ퓚뺰늻뷶뷶쫇틲캪ꆰ탄훐뗄죕퓂ꆱ,뛸룼훷튪쫇틲캪쯼뗄쟸(뗣)쇬폲,튲횻폐짮?뮪쟈돇ꆢ몼훝쯎돇뗈벫짙ꆰ평쳥쳹죫캢뗄풱릤쳡릩퇇훞쪽뗄럾컱ꆱ뗄뺭펪ퟚ쫽웳튵뷸탐맽훷쳢릫풰욷없뮯뗄첽쯷,풶풶늻쓜춬횼;첩맺싼마뚫랽듳뻆뗪횮쯹틔솬탸10쓪놻움캪쫀뗏쮹쓡릫쮾쓇퇹뗄쫀뷧쏻없쿠뇈ꆣ뷧쪮병랹뗪횮튻,훷튪쫇틲캪쯼췪쏀뗄뿍쪷맘쾵떵평듋뿉볻,컒맺싃폎욷없뺭펪룕룕웰늽,쯤좻좡낸ꆣ틲듋,싃폎웳튵욷없뚨캻뇘탫퓚닺욷뫍럾컱뗄뗃쇋튻뚨뗄튵벨,떫쫇튲듦퓚ퟅ훮뛠쇮죋떣폇뗄컊쳘즫짏쿂릤럲,뇜쏢잧욪튻싉ꆣ죧맻욷없뚨캻늻ힼ,쫕룥죕웚:2009-03-25ퟷ헟볲뷩:쯯맺쾼(1978-),얮,벪쇖믫붭죋,훺뷌,쮶쪿,훷튪듓쫂싃폎맜샭ꆢ싃폎웳튵맜샭퇐뺿ꆣ
32뎤ꆡ뒺ꆡ듳ꆡ톧ꆡ톧ꆡ놨ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뗚19뻭튲믡떼훂싃폎욷없뗄닟뮮좱랦뒴틢ꆣ죧짮?붨쇋튻뎤웚햽싔맦뮮횮훐ꆣ싃폎웳튵뗄쯹폐닟뮮뫍펪쿺닟룶ꆰ뮪쟈돇ꆱ훷쳢릫풰,맣훝튲붨쇋튻룶ꆰ쫀뷧듳싔뗄쪵쪩,ퟮ훕쒿뗄쫇튪듲퓬뻟폐횪쏻뛈ꆢ쏀폾뛈뫍맛ꆱ,뫳헟룕뾪튵늻뻃뻍뺭펪늻쿂좥쇋ꆣ평듋뿉볻,훒돏뛈뗄잿쫆싃폎욷없ꆣ틲듋,싃폎웳튵뇘탫잿뮯싃폎웳튵닺욷죧맻쎻폐뒴틢,좱랦닮틬뮯ꆢ룶탔뮯,욷없틢쪶,췆뷸욷없햽싔,훆뚨욷없맦뮮,볓잿욷없ퟮ훕붫놻쫐뎡쳔청ꆣ탻뒫,뒴탂욷없맜샭,쳡짽욷없볛횵,ퟮ훕쫷솢잿쫆213ꆡ횻힢훘욷없듲퓬,뫶쫓욷없맜샭욷없탎쿳,퓶잿욷없헻쳥뺺헹쪵솦ꆣ쒿잰,뫜뛠싃폎웳튵맽럖힢훘욷없듲퓬,좴뫶쫓312ꆡ헒ힼ싃폎욷없뚨캻,뒴탂싃폎욷없닟뮮욷없맜샭ꆣ싃폎웳튵욬쏦잿뗷욷없듲퓬,뻍믡맽럖욷없뚨캻쫇헫뛔쒿뇪쫐뎡좷뚨뫍붨솢튻룶뛀쳘ힷ쟳욷없킧펦쯹듸살뗄쫐뎡럝뛮뫍쿺쫛솿,붫횪쏻뗄욷없탎쿳,늢뛔욷없뗄헻쳥탎쿳뷸탐짨볆ꆢ뒫능뛈쫓캪욷없뗄뫋탄쓚죝,듓뛸뫶쫓욷없뗄뎤웚붨짨,뗈,듓뛸퓚쒿뇪맋뿍탄쒿훐햼뻝튻룶뛀쳘뗘캻뗄맽떼훂뺭펪뗄뛌웚탐캪ꆣ욷없맜샭퓲쫇ퟅ퇛폚웳튵뗄돌믲탐뚯ꆣ웤ퟅ퇛뗣쫇쒿뇪맋뿍뗄탄샭룐쫜;웤춾뎤풶샻틦,ퟮ훕쒿뇪쫇탎돉ꆰ욷없닺ꆱꆣ욷없횻폐뺶쫇뛔욷없헻쳥탎쿳뗄짨볆;웤쪵훊쫇틀뻝쒿뇪맋탎돉닺,닅뻟놸볛횵ꆣ욷없닺탎돉뗄튻룶믹놾뿍뗄훖훖쳘헷짨볆닺욷쫴탔늢뒫능욷없탎쿳ꆣ싃폎잰쳡뻍쫇뻟놸뎤웚쪹폃ꆢ퓋ퟷ뗄뿉쓜탔ꆣ욷없맜샭욷없뚨캻튪쿫ힼ좷,쫗쿈,뇘탫짆폚럖컶싃폎헟뗄탄쫇튻룶뚯첬뗄맽돌,쫇튻룶훜뛸뢴쪼뗄톭뮷맽돌,퓚샭뚯믺뫍탄샭탨쟳,틲캪탄샭뚯믺뫍탄샭탨쟳쫇뚨헢룶톭뮷맽돌훐,욷없늻뛏탞헽ꆢ췪짆뫍쳡짽,듓뛸캻뗄믹쪯ꆣ웤듎,튪뷸탐쫐뎡쾸럖,톡퓱쫐뎡뿕좱,뒴퓬돶룼듳뗄볛횵ꆣ뿉틔뾴돶,욷없맜샭맽돌뻍쫇쫐뎡뿕좱훷튪폐뺭펪ꆢ쓪쇤ꆢ탔뇰ꆢ쪱볤ꆢ짺믮쾰맟ꆢ욷없닺뚯첬샛믽뗄맽돌ꆣ틲듋,뫶쫓욷없맜샭,횻뗘폲ꆢ샻틦뗈랽쏦뗄뿕좱ꆣ퓙듎,튪짆폚럖컶뺺헹헟힢훘욷없듲퓬,쫇늻럻뫏킧틦풭퓲뗄,튲늻샻폚싃폎뗄뚨캻탅쾢,톰헒닮틬뗣,헢쫇돉릦뚨캻뗄훘튪틲튵뗄랢햹ꆣ쯘ꆣ214ꆡ욷없탎쿳늻쿊쏷,욷없펪쿺쫖뛎떥튻싃폎욷없뚨캻ힼ좷뫳,싃폎웳튵튪뺫탄짨볆뫍컒맺싃폎욷없탎쿳듳뛠쫽쿔뗃닔냗컞솦,훷튪뒴탂욷없닟뮮,닟뮮죋튪폐럡뢻뗄쿫쿳솦,튪짮죫쫐뇭쿖퓚욷없뫋탄볛횵ꆢ탎쿳뚨캻ꆢ탻뒫뿚뫅ꆢ욷없뗄뎡,뛠쇋뷢쿠맘웳튵뗄닟뮮,떼죫CIS웳튵탎쿳쪶뇰춼낸짨볆ꆢ맣룦뒫능솦뛈뗈랽쏦뻹듦퓚훂쏼뗄죵뗣ꆣ쾵춳,뷸탐뿆톧뗄탎쿳맜샭,컼틽릫훚뗄힢틢솦,잿싃폎욷없탎쿳뗄짨볆폈웤튪힢훘쫓뻵뗄돥믷뫍탄쇩뮯릫훚뗄탄샭룐쫜ꆣ뗄헰몳,탎쿳튻떩짨볆돉탍,뻍펦룃죃쿻럑헟컞램췼313ꆡ잿뮯욷없맜샭,쪵쿖쏻없햽싔쒿뇪볇ꆣ싃폎욷없뺭펪맜샭뗄쒿뗄쫇헹뒴쏻없,쪵쿖웳퓚욷없펪쿺랽쏦,컒맺싃폎웳튵듳뛠죔닉폃붵튵돖뻃뛸뎤풶뗄뺭볃샻틦ꆣ싃폎욷없뺭펪맜샭쪵훊볛ꆢ맣룦뗈떥튻뗄펪쿺쫖뛎살닎폫쫐뎡뺺헹ꆣ듲볛쫇튻룶맽돌맜샭,틲듋,욷없맜샭튪힢훘뎤웚탔ꆢ뷗룱햽쫇뛠쫽싃탐짧뫍랹뗪맟폃뗄펪쿺쫖뛎,평폚볛뛎탔ꆢ쾵춳탔뫍돖탸탔;튪쪵탐뚯첬맜샭,퓚뚯첬맽룱뗄뺺헹,떼훂싃폎웳튵샻죳ퟟ뗍,럾컱훊솿듳듲헛돌훐쳡짽욷없볛횵,샛믽욷없닺,붨돉쳘뚨쟸폲랶뿛,싃탐짧돉쇋쏻럻웤쪵뗄캢샻탐튵,뒦뺳폺살폺볨캧뗄훸쏻욷없,쪵쿖웳튵뗄햽싔쒿뇪ꆣ욷없붨짨뫍쓑ꆣ틲듋,싃폎웳튵뇘탫닉좡뛠훖펪쿺쫖뛎살닎폫욷없뺭펪맜샭쫇튻쿮뎤웚뗄ꆢ쾵춳뗄ꆢ뿆톧뗄릤ퟷ,벤쇒뗄쫐뎡뺺헹ꆣ뇘탫내헕뿆톧뗄랽램폐늽훨ꆢ폐볆뮮뗘럖뷗뛎뷸탐ꆣ3ꆡ컒맺싃폎웳튵욷없펪쿺닟싔314ꆡ욷없탎쿳튪쿊쏷,펪쿺쫖뛎튪뛠퇹311ꆡ잿뮯싃폎욷없틢쪶,룟뛈훘쫓싃폎욷없뺭펪춨맽ힼ좷뗄욷없뚨캻뫍뺫탄뗄욷없닟뮮,싃폎쫐뎡뺭볃뗄랢햹쪹웳튵볤뗄뺺헹룼뛠뗘뇭쿖캪웳튵ퟔ좻뻍믡쫷솢웰ퟔ벺쿊쏷뗄욷없탎쿳ꆣ싃폎웳욷없뗄뺺헹;싲랽쫐뎡뗄탎돉,쪹쿻럑헟풽살풽뾴훘튵욷없튪삩즢,뇘탫뾪햹뛠풪릵춨,뇘탫닉좡뛠퇹뮯욷없ꆣ틲듋,싃폎웳튵뇘탫뇤뒫춳뗄닺욷맛쓮,쫷뗄펪쿺쫖뛎ꆣ솢욷없틢쪶,헾뢮뫍짧믡룷뷧튲펦돤럖죏쪶떽욷없싃폎욷없펪쿺튪뫍헻뫏펪쿺쿠뷡뫏,쪵쿖웳튵폫쏻없뺭볃쫇쫐뎡뺭볃뗄뺫뮪,쳡룟ퟔ뻵탔,캪싃폎뗄룟쯙랢햹ꆣ헻뫏펪쿺뒫능뗄쒿뗄뻍쫇쯜퓬욷없,웳튵뷸탐욷없펪쿺뒴퓬솼뫃뗄췢늿뮷뺳ꆣ욷없뺭펪벴붨솢욷없펰쿬솦뫍쳡룟욷없훒돏뛈ꆣ헻뫏펪쿺쫇틑돉캪쫀뷧뎱쇷,싃폎웳튵뇘탫냑욷없뺭펪럅퓚햽뛔탻뒫맣룦ꆢ릫릲맘쾵ꆢ죋풱췆맣뫍튵컱듙쿺뗈듙쿺싔뗄룟뛈볓틔훘쫓,냑욷없뺭펪쓉죫떽싃폎웳튵뗄튪쯘뗄ퟛ뫏퓋폃,쫇탂컅뎴ퟷꆢ죭펲맣룦ꆢ뷚쫂믮뚯ꆢ
뗚7웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ쯯맺쾼:싃폎웳튵욷없펪쿺닟싔퇐뺿33햹샀췆쿺뗈뛠훖펪쿺탎쪽뗄헻뫏샻폃ꆣ컞싛싃탐믱뗃룼뫃뗄짺듦뫍랢햹뗄쳵볾ꆣ짧ꆢ뺰쟸ꆢ뺰뗣뮹쫇뇶망ꆢ랹뗪,헻뫏펪쿺뒫능뚼쫇ퟮ닎뾼컄쿗:쿖듺뗄펪쿺커웷ꆣ춨맽뿆톧뗄쫐뎡뚨캻뫍탎쿳뚨[1]ꆡ믆펢.싃폎쫐뎡펪쿺[M].놱뺩:싃폎뷌폽돶냦짧,2007.캻[2]ꆡ돌쇖,훬짺뚫.싃폎쫐뎡펪쿺[M].뫏럊:뫏럊릤튵듳톧돶냦,돤럖퓋폃닺욷룄뷸뫍쟾뗀뗷뿘뗄벼쫵,헻뫏쯹폐뒫능쟾뗀틔쪵쿖웳튵뗄펪쿺쒿뇪ꆣ짧,2005.[3]ꆡퟞ틦쏱.쿖듺랹뗪맜샭[M].London:몼훝:헣붭듳톧돶냦짧,욷없펪쿺뮹튪폫췸싧펪쿺쿠뷡뫏ꆣ퓚욷없펪쿺2006.훐펦룃뷨훺췸싧펪쿺뗄폅쫆뫍쳘뗣,늻뛏붨솢뫍잿[4]ꆡ샮쳬풪.싃폎톧룅싛[M].쳬뷲:쓏뾪듳톧돶냦짧,2000.뮯ퟔ벺뗄욷없폅쫆,틔뇣퓚췸싧쪱듺뗄쫐뎡뺺헹훐퓰죎뇠벭:짲ꆡ쇡AresearchonbrandmarketingstrategiesintourismenterprisesSUNGuo2xia(TourismCollege,ChangchunUniversity,Changchun1300,China)Abstract:Basedontourismenterprisebranddevelopmentsituation,thisarticlediscussesproblemsexistinginmarketing,whicharetheweakbrandawareness,thelackofbrandplanningoriginality,,definingbrandpositioning,:tourismenterprise;brand;marketing(짏뷓뗚20튳)쇩믮뗘짺돉룷훖놨룦ꆣꋚ헢훖럖샠횧돖튵컱맽돌뗄탅쾢쾵춳붩뮯뗄컊쳢,믡볆탅쾢쾵춳뗄릹붨뇘탫쫗볲뮯뫍뇤룼ꆣ쇷돌퓙퓬(BusinessProcessRcengi2쿈랴쮼쿖듦뗄튵컱맽돌,좻뫳퓙뾼싇펦폃ITꆣneering1볲돆BPR)샭싛쫇떱뷱웳튵뷧뫍맜샭톧뷧닎뾼컄쿗:퇐뺿뗄죈뗣ꆣBPR샭싛폚1990쓪쫗쿈평쏀맺싩쪡[1]ꆡ믴삼뗂.쿖듺믡볆탅쾢쾵춳[M].놱뺩:뺭볃뿆톧돶냦짧,샭릤톧풺싵뿋뛻ꆤ맾쒬뷌쫚쳡돶,쯦벴돉캪쾯뻭얷1999:75-76.쏀뗈맺볒뗄맜샭룯쏼샋뎱ꆣ폈웤쫇쏀맺뗄튻킩듳릫[2]ꆡ뫺죊.ퟔ훺쪽믡볆쾵춳[M].짏몣:솢탅믡볆돶냦짧,2000:51-52.쮾,죧춨폃웻뎵ꆢ뢣쳘웻뎵ꆢIBM뗈럗럗췆탐BPR,쫔[3]ꆡ커쫩솬.퓙첽듳톧럖샠[J].뿆톧톧폫뿆톧벼쫵맜샭,2002춼샻폃쯼랢햹ힳ듳ퟔ벺ꆣ쪵볹횤쏷,헢킩듳웳튵쪵(10):27.쪩BPR뫳[4]ꆡHanJW,:ConceptsandTechniques[M].,좡뗃쇋뻞듳돉릦ꆣ틲듋,웳튵뷧냑쯼쫓캪믱뗃뺺헹폅쫆뗄훘튪햽싔,뾴돉쫇튻뎡릤튵맜샭London:AcademicPress,2000.룯쏼ꆣ틀뻝튵컱쇷돌뷸탐럖샠,ퟔ좻믡맘힢튵컱쇷[5]ꆡ뇟험,헅톧릤.쒣쪽쪶뇰[M].놱뺩:쟥뮪듳톧돶냦짧,2001.돌뗄퓙퓬,쪹믡볆탅쾢쾵춳뷴쏜뗘폫튵컱쇷돌뷡뫏퓰죎뇠벭:짲ꆡ쇡웰살ꆣ쪵볹횤쏷,횻붫믡볆ퟔ뚯뮯늢늻쓜뷢뻶믡볆AdiscussiononeventaccountingclassificationLIYu2min(HumanMechanicalandElectricalPolytechnic,Changsha410151,China)Abstract:Tomakeeventaccountingmovefromtheorytoapplication,,thewaybasedonoperationflowisthemostappropriate,whichfocusesonbusinessevent,:eventaccounting;eventclassification;operationflow
