컢솪짺:믡볆폲훈탲폫믡볆탅쾢맦퓲탔쪧헦믡볆폲훈탲폫믡볆탅쾢맦퓲탔쪧헦ꋙ컢솪짺(놱뺩듳톧맢뮪맜샭톧풺ꆡ100871)ꆡꆡ쓚죝쳡튪:믡볆탅쾢훊솿컊쳢쫇튻룶탨튪ퟅ훘퇐뺿뗄훘듳컊쳢ꆣ싛컄듓샻틦쿠맘헟뗄샻틦돥춻폫킭뗷뗄뷇뛈뷸탐럖컶,죏캪믡볆폲훈탲쫇샻틦쿠맘헟뗄샻틦돥춻폫킭뗷뗄뷡맻,믡볆탅쾢헦쪵폫럱횻쓜쿠뛔폚쳘뚨뗄믡볆폲훈탲뛸퇔ꆣ뛸뫳,싛컄뷡뫏횪쪶뗄쿠뛔탔뫍샭탔뗄폐쿞탔뗈솽랽쏦뛔믡볆맦퓲뗄훆뚨뷸탐럖컶,죏캪믡볆탅쾢뗄맦퓲탔쪧헦쫇뿍맛듦퓚뗄,늢죏캪쳡룟믡볆맦퓲훊솿뗄춾뺶퓚폚붨솢튻훖믺훆,틔뺡뿉쓜쯦쪱쇋뷢뚯첬뗄믡볆폲훈탲,틔퓋폃믡볆샭싛뷧뫍믡볆쪵컱뷧뗄뺡뿉쓜뛠뗄죋뗄횪쪶ꆣ싛컄ퟮ뫳뛔쏀맺뫍컒맺믡볆맦퓲뗄훆뚨뷸탐럖컶,늢쳡돶룄뷸컒맺믡볆맦퓲훊솿뗄듫쪩ꆣ맘볼듊:샻틦쿠맘헟ꆡ믡볆폲훈탲ꆡ믡볆탅쾢쪧헦ꆡ믡볆맦퓲튻ꆢ컊쳢뗄쳡돶믡볆탅쾢뗄헦쪵탔컊쳢,늻뷶쫇믡볆톧뗄튻룶훐탄싛쳢,뛸쟒튲쫇튻룶맘뫵짧믡뺭볃쫇럱쓜릻폐킧퓋탐뗄훘튪컊쳢ꆣ뿉틔뿏뚨뗄쫇,죧맻웳튵뺭펪헟맊틢캥놳믡볆맦퓲ꋚ,쓇쎴,쯻엻슶돶살뗄믡볆탅쾢뇘뚨쫇쪧헦뗄ꋛꆣ떫쫇,헢샯죔좻듦퓚헢퇹튻룶컊쳢:내헕믡볆맦퓲튪쟳짺닺늢엻슶돶살뗄믡볆탅쾢쫇럱뻍쫇헦쪵뗄쓘?쯤좻쒿잰믡볆톧뷧뛔듋짐쎻폐쏷좷뗄듰낸,믲헟믡볆톧뷧늢쎻폐뛔듋폨틔훘뗣맘힢,떫쒿잰헽뒦폚뗷닩횮훐뗄훸쏻뗄ꆰ낲좻쫂볾ꆱ,퓲죃믡볆톧뷧늻뗃늻헽쫓믡볆맦퓲뗄탅쾢훊솿컊쳢ꆣ쏀맺낲좻릫쮾(EnronCorp)퓸퓚쏀맺500잿릫쮾훐업쏻뗚웟,1995쓪웰놻ꆶ닆뢻ꆷ퓓횾움캪ꆰퟮ뢻뒴탂쓜솦ꆱ뗄릫쮾,솬탸쇹쓪업쏻뻓폚캢죭ꆢ펢쳘뛻헢킩듳릫쮾횮잰ꆣ떫헽쫇헢퇹튻룶놸쫜튵뷧ퟰ훘뗄뎬벶릫쮾,폚2001쓪12퓂2죕헽쪽짪쟫웆닺,쯼쫇쏀맺폐쪷틔살ퟮ듳맦쒣뗄튻ퟚ웆닺낸ꆣ낲좻릫쮾뗄막욱볛룱2001쓪돵ퟮ룟퓸듯떽90175쏀풪,뛸짪쟫웆닺쪱막욱볛룱튻실잧헉훁50쏀럖ꆣ컒쏇맘탄뗄컊쳢쫇춶헟캪쪲쎴퓚듋횮잰쎻폐횪쾤낲좻릫쮾헦쪵뗄쿖ힴꆣ뛸쓜릻듯떽헢튻ꆰ샭쿫ힴ뿶ꆱ뗄풭틲,훷튪퓚폚낲좻릫쮾닉폃솽훖랽램:튻쫇캪쓜풴닺욷뾪뇙웚믵ꆢ웚좨뫍웤쯻뢴퓓뗄퇜짺뷰죚릤뻟,뛔쓜풴짌욷ꆰ뷰죚뮯ꆱ;뛾쫇샻폃맘솪웳튵뷡릹,뇜쏢웳튵횱뷓뗄햮컱뢺떣,춬쪱쇩믮뗘삩듳웳튵맦쒣ꆣ낲좻릫쮾폐3000뛠볒맘솪웳튵,LJM놾맜샭릫쮾뫍십쇖탅췐믹뷰쫇웤훐뗄솽볒ꆣ낲좻릫쮾2000쓪듓LJM놾맜샭릫쮾뗄뮥뮻킭틩훐훁짙ꆰ쫜틦ꆱ5틚쏀풪,2001쓪ꆰ쫜틦ꆱ415틚쏀풪;뛸낲좻릫쮾춨맽붫쮮뎧뗈냾샫룸십쇖탅췐믹뷰뗄랽쪽튲믱뗃듳솿뷰ꆣ평폚낲좻릫쮾뛔쯼쏇쯹펵폐뗄막럝듯늻떽뫏늢믡볆놨뇭뗄튪쟳,헢퇹ꆰ,쫜틦ꆱ돉캪낲좻릫쮾뗄펪튵샻죳,좡뗃ꋙ놾컄쾵뇊헟훷돖뗄맺볒ퟔ좻뿆톧믹뷰쿮쒿ꆰ웳튵믡볆탅쾢쪧헦뗄럖샠훎샭쒣쪽벰웤쪵쪩퇐뺿ꆱ(엺ힼ뫅:70102005)뗄뷗뛎탔돉맻ꆣ룐킻쿃쏅듳톧냗퓆쾼늩쪿뗄냯훺ꆣꋚ믡볆맦퓲횸뗄쫇맦랶믡볆탅쾢짺닺폫엻슶뗄램싉맦헂훆뛈틔벰룷훖쿠맘뗄ힼ퓲ꆣ튻냣뗘쮵,컒맺믡볆맦퓲훷튪냼삨ꆶ믡볆램ꆷꆶꆢ웳튵믡볆훆뛈ꆷꆶꆢ웳튵믡볆ힼ퓲ꆷ뗈ꆣꋛ폐맘믡볆탅쾢캥램탔쪧헦컊쳢뗄쳖싛,뿉닎퓄컢솪짺(2001a)ꆣ68
2002쓪뗚4웚뷰뗄놳뫳컞램랴펳쿠펦뗄햮컱ꋙꆣ뗄좷,냼삨쏀맺퓚쓚뗄탭뛠맺볒뗄믡볆맦퓲뚼맦뚨,춶릫쮾퓚햼폐놻춶릫쮾50%틔짏막럝쪱닅튪쟳뇠훆뫏늢믡볆놨뇭,낲좻릫쮾퓲퓋폃헢튻맦퓲,펵폐훚뛠ퟓ릫쮾50%뗄막럝,떫늻탨튪뫏늢믡볆놨뇭,듓뛸쪹샻죳뗄살풴뫍뢺햮놻틾님웰살ꆣ뷶듓헢룶뷇뛈뾴,낲좻릫쮾늢쎻폐캥놳믡볆맦퓲,뛸헦헽뗄컊쳢좴퓚폚폐맘뫏늢믡볆놨뇭뗄믡볆맦퓲ꋚꆣ뢺퓰낲좻릫쮾짳볆튵컱뗄낲듯탅믡볆쫂컱쯹뗄쫗쾯횴탐맙늼삭뛻뗏억퓚쏦쇙훘훘삧쓑뗄쟩뿶쿂뮹늻췼횸돶:컒쏇탨튪랴쮼컒쏇뗄믡볆ힼ퓲ꋛꆣ뿉볻,믡볆맦퓲뗄믡볆탅쾢훊솿컊쳢,쫇튻룶폐듽믡볆톧뷧ퟅ훘퇐뺿뗄훘듳뿎쳢ꆣ킻뗂죊(2000)퓚ꆶ믡볆탅쾢뗄헦쪵탔폫믡볆맦퓲훆뚨좨낲업ꆷ튻컄훐퓸뺭쳡돶룃컊쳢,늢듓돌탲샭탔뫍뷡맻샭탔뗄뷇뛈뛔듋뷸탐쇋럖컶ꆣ컒쏇죏캪,튪뷢뻶믡볆맦퓲놾짭쯹듦퓚뗄믡볆탅쾢훊솿컊쳢,쫗쿈탨튪쏷좷믡볆맦퓲삵틔탎돉뗄믹뒡ꆪꆪꆪ믡볆폲훈탲ꆣ맊놾컄쓢듓샻틦쿠맘헟뗄샻틦돥춻폫킭뗷뗄뷇뛈살럖컶믡볆폲훈탲,늢평듋쏷좷믡볆탅쾢헦쪵탔뗄뚯첬맽돌,좻뫳뷡뫏횪쪶뗄쿠뛔탔뫍샭탔뗄폐쿞탔뗈솽랽쏦,뛔믡볆탅쾢맦퓲탔쪧헦뗄뿍맛듦퓚뷸탐샭싛럖컶,ퟮ뫳퓋폃샭싛퇐뺿뷡싛살럖컶쏀맺뫍훐맺믡볆ힼ퓲뗄훆뚨,퓚듋믹뒡짏쳡돶쳡룟컒맺믡볆맦퓲훊솿뗄듫쪩ꆣ뛾ꆢ믡볆폲훈탲뫍믡볆탅쾢헦쪵탔뗄뚯첬맽돌훚쯹훜횪,풴뗄쾡좱탔폫죋샠탨쟳뗄뛠퇹탔뫍컞쿞탔,뻶뚨죋쏇뇘뚨ힷ쟳샻틦,듓뛸랢짺춶탐캪ꆣퟷ캪춶샻틦쿠맘헟뗄짧믡릫훚,죧맻쿫튪좡뗃룼듳뗄놨돪,쯻쏇뇘뚨탨튪뷸탐뫏ퟷꆣ샻틦쿠맘헟퓚춶맽돌훐쯹뷸탐뗄뫏ퟷ,쫇튻룶쿠떱뢴퓓뗄맽돌ꆣ떫쫇,뫏ퟷ죴튪좡뗃돉릦,웤믹놾잰쳡뻍쫇탨튪뛔샻틦쿠맘헟쯹춶죫뗄늻춬풴뫍샻틦쿠맘헟쯹쿭폐뗄쫕틦뷸탐볆솿ꆣ튻냣살쮵,막뚫뫍햮좨죋쯹춶뗄쫇쯻쏇쯹펵폐뗄닆컱풴ꋜ,뺭펪헟뫍짺닺헟쯹춶뗄퓲쫇죋솦풴,짺닺헟뫍쿻럑헟쯹춶뗄퓲쫇맘쾵풴,뛸뿕웸ꆢ쮮풴뗈릫릲풴퓲쫇좫쳥짧믡릫훚쯹춶뗄풴ꋝꆣ뛔헢킩늻춬뗄풴뷸탐볆솿쫇믡볆뗄샺쪷릦쓜,믡볆듓닺짺횮죕웰,뇣뻟폐쇋볆솿풴뗄릦쓜,죧ퟷ캪믡볆샺쪷웰뗣뗄볲떥뿌볇뫍횱맛믦춼볇쫂(맹뗀퇯,1999,p10),뻍쫇ퟮ캪맅샏ퟮ캪볲떥뗄풴볆솿랽쪽,뛸믡볆뺭샺쇋쪵컯볆솿떥캻햼훷떼뗘캻뗄뷗뛎ꆢ쪵컯솿뛈폫믵뇒솿뛈볦폃뷗뛎ꆢ틔믵뇒캪훷튪볆솿떥캻뷗뛎ꆢ틔믵뇒캪춳튻솿뛈뗄뷗뛎(맹뗀퇯,1984,p22ꆪ26)뗈늻춬뗄샺쪷랢햹맽돌ꆣ떱좻,늻춬풴뗄볆솿쓑틗돌뛈쫇늻춬뗄,볆솿뗄랽램뿉쓜튲쫇뛠훖뛠퇹뗄ꆣ죧닆컱풴(쿖뷰ꆢ틸탐듦뿮뗈)뗄볆솿ퟮ캪볲떥,볆솿랽램튲쎻폐죎뫎뗄짌솿폫톡퓱뗄폠뗘;뛸닄쇏ꆢ닺욷ꆢ짨놸뗈뗄볆솿쿠뛔살쮵,웤쓑뛈튪룼듳튻킩,볆솿랽램튲뿉쓜듦퓚샺쪷돉놾ꆢ쿖탐돉놾ꆢ뿉뇤쿖볛횵ꆢ릫퓊볛횵뗈톡퓱;뛸컞탎닺(샻ꆢ짌폾뗈)뫍죋솦풴뗄볆솿퓲룼쓑,볆솿랽램톡퓱뗄떯탔튲룼듳ꋞꆣ톡퓱늻춬뗄볆솿랽램뇘좻뛔늻춬뗄샻틦쿠맘헟뗄샻틦닺짺늻춬뗄펰쿬,틲듋,샻틦쿠맘헟퓚뷸탐뫏ퟷ횮잰,닺볆솿랽램뇘뚨쫇쯻쏇첸에뗄훘튪쓚죝ꆣ쇭췢,샻틦쿠맘헟뻸뛔닆뢻뫍쿠뛔닆뢻뗄퓶뎤,웤룹놾춾뺶뻍퓚폚듓춶훐쯹믱좡뗄놨돪,뛸쟒헢훖놨돪풽뛠풽뫃ꆣ춶뫏ퟷ떽뗗쪵쿖쇋뛠짙쫕틦,룷돉풱폖쓜뗃떽뛠짙쫕틦,뚼탨튪틀뾿믡볆뛔쫕틦뷸탐볆솿ꆣ퓚떥쪽늾볇쪱듺,믡볆뻍틑캪헾ꋙ폐맘ꆰ낲좻쫂볾ꆱ뗄쇏,틽ퟔ돂횾커ꆢ퇮쇖(2002),돂횾커ꆢ퓀(2002)ꆣꋚ헢늢늻쮵쏷낲좻릫쮾뗄탅쾢엻슶짏쎻폐맽듭,훁짙쯼뗄탅쾢엻슶쎻폐ퟱ톭돤럖탔풭퓲ꆣ떫쯼폫쫇럱뇠훆뫏늢믡볆놨뇭쫴폚솽룶늻춬뗄컊쳢ꆣꋛ닎뾼ꆰ낲듯탅CEO뗄랴쮼ꆱꆶ,짏몣횤좯놨ꆷ2002쓪1퓂24죕뗚5냦ꆣꋜ막뚫뫍햮좨죋쯤좻뚼펵폐닆컱풴,떫쫇쯻쏇퓚춶탐캪훐톡퓱쇋늻춬뗄뷇즫,웤풭틲뻍퓚폚쯻쏇퓚럧쿕욫뫃ꆢ펵폐뗄풴틔벰뛔캴살풤웚뗈랽쏦듦퓚닮틬ꆣꋝ쿪쾸럖컶뿉닎뾼컢솪짺(2001b)ꆣꋞ쿻럑헟뫍릩펦짌쯹춶죫뗄맘쾵풴ꆢ짧믡릫훚쯹춶죫뗄뮷뺳풴,짐캴놻떱잰뗄믡볆쯹뾼싇ꆣ쯼쫇떱잰믡볆뗄튻룶좱쿝,튲쫇탨튪뷢뻶뗄튻룶훘듳컊쳢ꆣ69
컢솪짺:믡볆폲훈탲폫믡볆탅쾢맦퓲탔쪧헦뢮벰쏱볤짌튵뫍쫖릤튵뫋쯣쫕횧;떽쇋뢴쪽늾볇뷗뛎,믡볆퓲냑뫋쯣쯰틦ퟷ캪ퟔ벺뗄훘튪쒿뇪ꆣퟔ듋틔뫳,뫋쯣쫕틦튻횱쫇믡볆뗄훘튪쓚죝ꆣ떱좻,쫕틦뗄뫋쯣랽램튲쫇뛠훖뛠퇹뗄,죧쫕뢶쪵쿖훆뫍좨퓰랢짺훆뗄늻춬퓋폃,뷷짷탔풭퓲퓋폃뗄늻춬돌뛈뫍랶캧뗈,뚼붫펰쿬떱웚뫍캴살쫕틦뗄좷뚨,듓뛸횱뷓펰쿬샻틦쿠맘헟뗄샻틦ꆣ틲듋,뛔쫕틦뫋쯣랽램뗄첸에튲쫇샻틦쿠맘헟퓚뫏ퟷ춶맽돌훐뷸탐뮥뚯뗄훘튪쓚죝ꆣ평듋뿉볻,냼삨풴뫍쫕틦볛횵뗄볆솿틔벰쿠맘탅쾢뗄엻슶뗈쓚죝뗄믡볆폲훈탲,쪵볊짏쫇샻틦쿠맘헟틔웤쯹춶뗄풴캪틀뻝뷸탐뮥뚯뗄뷡맻,쫇쯻쏇샻틦돥춻폫킭뗷뗄뷡맻ꆣ믡볆폲훈탲쫇샻틦쿠맘헟틔웤쯹춶뗄풴캪틀뻝뷸탐뗄샻틦돥춻폫킭뗷뗄뷡맻,뛸믡볆맦퓲쫇틔믡볆폲훈탲캪믹뒡뛸죋캪훆퓬뗄훈탲ꆣ틲듋,내헕믡볆맦퓲쯹닺짺뗄믡볆탅쾢,웤쫇럱뻟폐헦쪵탔뗄쳘헷,뻍펦룃틔쯼쫇럱폫믡볆폲훈탲쫇럱튻훂캪뇪ힼ,뛸늻쓜틔쯹캽뗄ꆰ뿍맛쫂쪵ꆱ캪뇪ힼꆣ뗄좷ꆰ,뿍맛쫂쪵ꆱ뿍맛듦퓚,떫죋샠쯹죏쪶뗄뿍맛쫂쪵,쪵볊짏쫇죋샠뛔ꆰ뿍맛쫂쪵ꆱ뗄죏쪶,뛸늻춬뗄죋뛔춬튻뗄ꆰ뿍맛쫂쪵ꆱ뗄죏쪶뿉쓜듦퓚닮틬,틲듋,튲뻍늻듦퓚듳볒쯹튻훂죏뿉뗄ꆰ뿍맛쫂쪵ꆱ,틲뛸쯼튲뻍컞램돉캪에뛏믡볆탅쾢쫇럱뻟폐헦쪵탔뗄뇪ힼꆣ뛸쿠랴,튻뚨쪱웚쓚튻뚨뗄샻틦쿠맘헟뗄샻틦돥춻폫킭뗷쯹탎돉뗄믡볆폲훈탲퓲쫇튻뚨뗄,믡볆맦퓲횻폐폫헢룶믡볆폲훈탲쿠튻훂,닅쓜놻샻틦쿠맘헟쯹뷓쫜늢폨틔퓋폃ꆣ떫쫇,늻춬쪱웚뫍늻춬랶캧쓚뗄샻틦쿠맘헟,늻뷶웤뷡릹늻춬,뛸쟒샻틦쿠맘헟뷸탐샻틦돥춻폫킭뗷뗄훆뛈뮷뺳ꋙ튲듦퓚닮틬,헢솽랽쏦틲쯘뇣뻶뚨믡볆폲훈탲믡틲뮷뺳뫍훷쳥뗄늻춬뛸듦퓚닮틬,벴믡볆탅쾢뗄헦쪵탔뻟폐쿠뛔탔,헢튲쫇믡볆맦퓲놻쿞뚨퓚쿠떱튻뛎쪱볤샯쪵탐뗄풭틲쯹퓚ꆣ뻟쳥살뾴,뻶뚨쇋믡볆탅쾢헦쪵탔뗄틲쯘훷튪폐훆뛈뮷뺳ꆢ풴뗄릩쟳맘쾵ꆢ풴춶죫솿ꆢ풴뗄탅뫅쿔쪾믺훆ꆢ풴뗄뿉뗖톺탔ꆢ닺폃탔ꆢ럧쿕톡퓱틔벰ퟩ횯뮯돌뛈뗈ꋚ,쯼쏇횱뷓펰쿬ퟅ샻틦쿠맘헟퓚뻶뚨믡볆폲훈탲랽쏦뗄좨솦ꆣ평폚헢냋룶틲쯘쪼훕뒦폚뇤뮯횮훐,틲듋,믡볆탅쾢뗄헦쪵탔튲쫇튻룶뚯첬맽돌ꆣ듓헢룶뷇뛈살뾴,늻춬맺볒뗄샻틦쿠맘헟뗄뷡릹늻춬틔벰훆뛈뮷뺳듦퓚뗄닮틬,뻶뚨늻춬맺볒뗄믡볆탅쾢뻍폐늻춬뗄헦쪵탔ꆣ죽ꆢ믡볆탅쾢맦퓲탔쪧헦뗄뿍맛듦퓚:횪쪶뗄쿠뛔탔폫샭탔뗄폐쿞탔믡볆폲훈탲쫇샻틦쿠맘헟뗄샻틦돥춻폫킭뗷뗄뷡맻,쯼뗄뚯첬탔뻶뚨믡볆탅쾢헦쪵탔튲쫇튻룶뚯첬맽돌ꆣ컒쏇컱뇘힢틢뗄쫇,쯤좻믡볆폲훈탲쫇샻틦쿠맘헟뗄샻틦돥춻폫킭뗷뗄뷡맻,믡볆탅쾢뗄헦쪵탔튲쫇튻룶뚯첬맽돌,떫헢늢늻틢캶ퟅ내헕믡볆맦퓲튪쟳쯹짺닺뫍엻슶돶살뗄믡볆탅쾢뻍뻟폐헦쪵탔쳘헷;쿠랴,쯼좴튻뚨쫇쪧헦뗄,튲뻍쫇쮵,믡볆맦퓲ퟷ캪죋캪훆퓬뗄훈탲,쯤좻쫇틔ퟔ짺ퟔ랢뗄믡볆폲훈탲캪틀뻝뗄,떫쯼폫믡볆폲훈탲튻뚨쫇늻쿠컇뫏뗄(헢훖늻튻훂쫇평믡볆맦퓲놾짭쯹퓬돉뗄,맊컒쏇돆웤캪ꆰ맦퓲탔쪧헦ꆱꋛ)ꆣ웳튵믡볆탅쾢맦퓲탔쪧헦횮쯹틔뿍맛듦퓚,웤풭틲뻍퓚폚붫ퟔ짺ퟔ랢뗄믡볆폲훈탲뇤캪믡볆맦퓲뗄맽돌훐듦퓚욫닮ꆣ헢훖욫닮훷튪쫇평횪쪶뗄쿠뛔탔뫍죋뗄폐쿞죏횪샭탔쯹퓬돉뗄ꆣퟷ캪뿆톧랽램싛뗄싟벭죏횪뷡릹,샭탔쫇죋샠믱뗃헦샭탔죏쪶뗄폐킧춾뺶ꆣ뒫춳뺭볃샭싛죏캪,뺭볃죋뻟놸맘폚웤쯹뒦뮷뺳룷폐맘랽쏦뗄횪쪶,뛸쟒헢킩횪쪶벴쪹늻쫇뻸뛔췪놸뗄,훁짙튲쿠떱럡뢻ꆢ쿠떱춸뎹;춬쪱,뺭볃죋뮹놻짨쿫캪뻟놸튻룶뫜폐쳵샭뗄ꆢ컈뚨뗄욫뫃쳥쾵,늢펵폐뫜잿뗄볆쯣벼쓜,틀뾿헢샠벼쓜,뺭볃죋쓜릻볆쯣돶퓚쯻뗄놸톡탐뚯랽낸훐,쓄룶랽낸뿉틔듯떽웤욫뫃돟ꋙ훆뛈뮷뺳놾짭튲쫇샻틦쿠맘헟샻틦돥춻폫킭뗷뗄뷡맻,횻늻맽헢훖돥춻폫킭뗷틑뺭췪돉,뛸돥춻폫킭뗷뗄뷡맻퓲쫇쿂튻듎돥춻폫킭뗷뗄튻룶훘튪믹뒡ꆣꋚ폐맘헢8룶틲쯘뛔웳튵쯹폐좨낲업펰쿬뗄뻟쳥럖컶,뿉닎뾼컢솪짺(2001b,pp51ꆪ55)ꆣꋛ믡볆탅쾢쪧헦돽쇋맦퓲탔쪧헦틔췢,뮹폐캥램탔쪧헦뫍벼쫵탔쪧헦ꆣ폐맘웳튵믡볆탅쾢캥램탔쪧헦뗄쿪쾸싛쫶,뿉닎뾼컢솪짺(2001a)ꆣ70
2002쓪뗚4웚뛈짏뗄ퟮ룟뗣(컷쏉,1989,p6)ꆣ뇈죧,맅뗤뎧짌샭싛죏캪,뺭볃죋(뎧짌)펦룃펵폐맘폚탨쟳몯쫽뫍돉놾몯쫽뗄췪놸횪쪶,쫐뎡쫇췪좫뺺헹뗄ꆢ쿻럑헟뛔늻춬짌욷뗄늻춬욫뫃돌뛈ꆢ뎧짌ퟔ벺뗄쯹폐놸톡랽낸틔벰쯼쏇쯹쓜릻룸쯻듸살뗄샻죳ꆣ쿔좻,헢폫쫂쪵쫇늻쿠럻뫏뗄ꆣ쫐뎡늻튻뚨쫇췪좫뺺헹뗄,쿻럑헟ퟷ캪튻룶좺쳥,쯻쏇뛔늻춬짌욷뗄늻춬욫뫃돌뛈쫇뫜쓑ힼ좷맀볆뗄,뎧짌튲뫜쓑톰헒쯻쯹폐뗄뻶닟랽낸늢뛔쯼뷸탐쇋볆쯣ꆣ컷쏉()죏캪퓚탨쟳몯쫽뫍돉놾몯쫽짏틽뷸럧쿕뫍늻좷뚨탔,믲헟볙뚨뎧짌뷶뷶뻟놸폐맘놸톡랽낸뗄늻췪좫탅쾢,믲헟평폚웤쯻뮷뺳벫웤뢴퓓,뎧짌컞솦볆쯣ퟮ병탐뚯랽낸,뻍뿉틔쮵쏷뺭볃죋췪놸샭탔뗄늻뿉쓜탔ꆣ횮쯹틔죋샠늻뻟폐췪놸샭탔,쓇쫇틲캪죋샠퓚뾪랢ꆢ퇩횤뫍펦폃횪쪶짏횻뻟놸폐쿞뗄쓜솦,죧뗘쟲짏쎻폐죎뫎떥튻뗄룶죋퓸뺭ퟔ벺듓춷훁캲짺닺돶튻횧잦뇊살ꆣ컞횪쫇죋샠듦퓚뗄튻룶믹놾ퟩ돉늿럖(뿂커룕ꆢ쪷싾량,2000,p60),쫇죋샠듦퓚뗄튻룶릹퓬탔(constitutional)튪쯘ꋙ,듓뛸뻶뚨죋샠뗄샭탔쫇폐쿞뛈뗄ꆣ컷쏉듓죋샠폐쿞뗄볆쯣쓜솦살쮵쏷죋샠뗄폐쿞샭탔ꋚ,믹놾짏폫짏쫶싛쫶튲쫇튻훂뗄ꆣ떱좻,붨솢튻훖맘폚뢴퓓쿖쪵뗄샭싛쪱,뇘탫ퟷ돶튻킩릫죏뗄볲뮯,늢쪡싔탭뛠퓓싒컞헂뗄쾸뷚,떫쫇늻쓜쪡싔릹퓬탔튪쯘,럱퓲붫믡떼훂쒣탍뗄컞틢틥ꆣ죧퓚붨솢떯뗀샭싛쪱,뿉틔퓊탭퓚뾪쪼쪱쪡싔웸톹뫍쪪뛈,떫늻쓜볙짨늻듦퓚쿱훘솦헢퇹뗄릹퓬탔튪쯘ꆣ뛔폚뺭볃톧살쮵,쯼쫇퇐뺿죧뫎뿋럾쾡좱탔뗄뿆톧,죋샠뗄컞횪벰웤뛔뢶컞횪뗄냬램펦쫇웤뻸뛔뗄훐탄컊쳢,쫇늻쓜쪡싔뗄릹퓬탔튪쯘ꆣ떫뒫춳뺭볃톧뻍쪡싔쇋헢튻뗣,훂쪹뺭볃톧돉캪볲떥뗄퓋쯣,벴닢쯣죧뫎퓋폃틑횪벼쫵살뮯틑횪풴,틔싺ퟣ뺭볃죋볈폐뗄틑횪욫뫃,듓뛸떼훂뺭볃샭싛뺭뎣폫쪵볊뗄죋샠듦퓚뛔늻짏뫅(뿂커룕ꆢ쪷싾량,2000,pp51ꆪ62),떼훂탭탭뛠뛠뺭볃톧볒췽돆쇋뷢쪵볊짏늻뿉횪뗄쫂컯,쯻쏇퓚쎰ퟅ럧쿕쳡돶늻잡떱뗄붨틩ꋛꆣ쪵볊짏,횪쪶뻟폐쪱볤뗄쿠뛔탔뫍훷쳥뗄쿠뛔탔ꋜꆣ횪쪶폀풶쫇쳘뚨폚쒳튻뻟쳥쪱볤뗄,쫇퇝뮯톡퓱뗄뷡맻ꆣ죋쏇믡룹뻝웤쯹뒦뗄뮷뺳뫍쯹뺭샺뗄뺭퇩볓릤웤쯹믱뗃뗄횪쪶늢뛔웤뷸탐볬퇩ꆣ튻떩횪쪶돉캪컞폃뗄믲틲뮷뺳뗄뇤뮯뛸돉캪럇붨짨탔뗄,쯼뻍믡놻췼좴믲탞헽;뛸뛠쫽폐폃뗄탂횪쪶쫇뇟톧뇟룉뗄닺컯,쯼쏇쫇평컞쫽늻춬뗄죋퓚럖즢뮯뗄쫔듭톡퓱믲춻랢탔훘듳뒴탂맽돌훐믱뗃뗄ꋝꆣ틲듋,쒳튻쳘뚨쪱볤쿂뗄횪쪶,늻뷶폐삵폚쿈놲쏇뗄횪쪶믽샛,튲폐삵폚떱쪱죋샠뗄쪵볹ꆣ춬쪱,횪쪶쓚몬폚쯹폐믮퓚뗘쟲짏뗄룷훖죋뗄듳쓔훐,늻춬죋쯹펵폐뗄듳뛠쫽횪쪶쫇쳘뚨폚웤릤ퟷ뗘뗣뗄,죧훇샻뗄쪯쒫뿳릤ꆢ볓쓃듳뗄랥쒾릤죋ꆢ첨췥뗄붺쮮훆퓬헟ꆢ뗂맺뗄릤뻟훆퓬헟ꆢ얦풼뗄짌죋틔벰잧냙췲늻횪쏻뗄죋닎폫잦뇊뗄뫏ퟷ,쯻쏇뻹펵폐맘폚잦뇊훆퓬맽돌훐뗄늻춬횪쪶ꆣ쇭췢,뛔폚죎뫎튻룶훷쳥살쮵,쯻늢늻쇋뷢믱좡쒳샠탅쾢뗄풤웚돉놾폫킧틦,뛸튻떩랢짺탅쾢쯑톰돉놾,쯼뻍돉캪ꆰ돁쎻돉놾ꆱ,틲듋,탅쾢뗄쯑톰늢늻럾듓뇟볊돉놾뗈폚(뇟볊)풤웚쫕틦뗄샭탔볆쯣,뿶쟒,ꆰ탅쾢돉놾듓튻컞쯹횪뇤캪컞쯹늻횪뗄돉놾,벫짙폐붻틗헟쓜뢺떣뗃웰헢튻좫맽돌ꆱꆣ맊퓚쪵볹훐,컞죋풸틢믱좡쯹탨튪뗄좫늿횪쪶,뛸쫇퓚쯻죏캪틑뢶돶ퟣ릻뗄뾪횧쪱쯹믱뗃뗄탅쾢랶캧쓚뷸탐뻶닟,떱좻,뿉쓜쫂뫳랢쿖쯼쫇튻룶듭컳뗄뻶닟ꆣ뛸믱뗃횪쪶뗄룼캪뇣틋뗄춾뺶쫇샻폃쯻죋뗄횪쪶,떫쯼탨튪붨솢쓜샻폃훚죋쯹펵폐뗄룷훖쏅횪쪶뗄믺훆(뿂커룕ꆢ쪷싾량,2000,pp51ꆪ70)ꆣ헢훖믺훆뗄ퟷ폃퓚폚:쒳튻훷쳥뿉쓜듳쳥짏횪뗀쯻쯹톰헒뗄탅쾢뗄쳘탔뫍쓚죝,떫좱랦쒳킩늹돤탔횪쪶,춨맽헢훖믺훆,쯻뿉틔헒떽싺ퟣ웤ꆰ탅쾢쯑톰ꆱ뗄횪쪶;쒳튻훷쳥뿉쓜뛔쒳킩쫂컯튻컞쯹횪,춨맽헢훖믺훆,쯻뻍믡죧룧싗늼랢쿖쏀훞탂듳슽튻퇹뗘ꆰ랢쿖ꆱ탂횪쪶(Kirzner,1997)ꆣꋙ맾튮뿋붫ꆰ횪쪶컊쳢ꆱ틽죫뺭볃톧,늢죏캪릹퓬탔컞횪쫇죋샠듦퓚뗄튻룶믹놾랽쏦,닎볻Hayek(1937)ꆣꋚ컷쏉붫췪놸샭탔돆ퟷꆰ쪵훊샭탔ꆱ,붫폐쿞샭탔돆ퟷꆰ돌탲샭탔ꆱ,닎볻Simon(1976,pp129ꆪ148)ꆣꋛ듋캪맾튮뿋뗄맛뗣,닎볻맾튮뿋(2000,pp459ꆪ471)ꆣꋜ폐맘횪쪶뗄싛쫶,닎뾼쇋뿂커룕ꆢ쪷싾량(2000,pp51ꆪ70)ꆣꋝ춻랢탔뒴탂튲쫇죋샠횪쪶퇝뮯뗄풭틲횮튻,떫쿠뛔폚쫔듭살쮵,쯼늻쫇훷튪뗄ꆣ71
컢솪짺:믡볆폲훈탲폫믡볆탅쾢맦퓲탔쪧헦뿉볻,죋샠평폚듦퓚ꆰ횪쪶컊쳢ꆱ(knowledgeproblem),늻뿉쓜듦퓚좫훇좫쓜뗄샭탔탐캪,췪놸샭탔쫇늻럻뫏죋샠쪵볊듦퓚ힴ첬뗄볙짨ꆣ뛸폐쿞샭탔퓲쫇뻝듋뛸쳡돶뗄룼볓럻뫏죋샠쪵볊뗄볙짨,쯼쫇죋샠듦퓚뗄릹퓬탔튪쯘,춬쪱쯼튲룸컒쏇듸살죏쪶쫀뷧룄퓬쫀뷧뗄늻춬쮼슷뫍탐캪ꆣ떱좻,믡볆맦퓲뗄훆뚨뇘뚨튪뾼싇죋샠폐쿞샭탔뗄컊쳢ꆣ짏컄틑뺭싛쫶떽,쓜릻닺짺헦쪵믡볆탅쾢뗄믡볆맦퓲,펦룃폫샻틦쿠맘헟뗄샻틦돥춻폫킭뗷뗄뷡맻쿠튻훂ꆣ뛸튪듯떽헢튻샭쿫ힴ첬,튻랽쏦튪쟳췪좫냑컕샻틦쿠맘헟샻틦돥춻폫킭뗷뗄뷡맻,쇭튻랽쏦튪쟳쓜릻퓋폃믡볆횪쪶헦쪵뗘폨틔뇭듯ꆣ쿔좻,뛔폚죎뫎튻룶죋믲튻룶훆뚨믺릹살쮵,쯻(쯼)컞램췪좫싺ퟣ헢솽랽쏦뗄튪쟳,웤풭틲퓚폚틔쿂죽랽쏦:(1)믡볆폲훈탲쫇튻룶뚯첬뗄맽돌,쯼쪼훕뒦폚뇤뚯횮훐;(2)쓜릻뛔믡볆폲훈탲뷸탐헦쪵뇭듯뗄믡볆횪쪶,늿럖틑뺭퓚쿖쪵훐듦퓚,쇭튻늿럖짐캴퓚쿖쪵훐듦퓚ꋙ;(3)틑뺭퓚쿖쪵훐듦퓚뗄폫듋쿠맘뗄폐폃횪쪶듦퓚폚믡볆샭싛뷧뫍믡볆쪵컱뷧뗄쯹폐죋뗄쓔훐ꆣ평폚ퟩ돉훆뚨믺릹뗄죋풱춬퇹쫇폐쿞샭탔뗄,쯻쏇늻뷶늻뿉쓜뻟놸짐캴퓚쿖쪵훐듦퓚뗄횪쪶,뛸쟒쯻쏇튲늻뿉쓜뻟놸쯹폐폫듋쿠맘뗄틑퓚쿖쪵훐듦퓚뗄믡볆횪쪶,룼늻뿉쓜쇋뷢쯦쪱뚯첬뗄믡볆폲훈탲,틲듋,믡볆탅쾢맦퓲탔쪧헦쫇뿍맛듦퓚뗄,쫇컒쏇컞램믘뇜뗄훘튪컊쳢ꆣ쯄ꆢ쳡룟믡볆맦퓲훊솿:쏀맺뺭퇩럖컶벰웤뛔컒맺뗄웴쪾믡볆탅쾢맦퓲탔쪧헦뗄뿍맛듦퓚,늢늻틢캶ퟅ죋샠퓚믡볆맦퓲탎돉랽쏦컞쓜캪솦ꆣ쿠랴,컒쏇뿉틔붨솢튻훖믺훆,틔뺡뿉쓜쯦쪱쇋뷢뚯첬뗄믡볆폲훈탲,퓋폃믡볆샭싛뷧뫍믡볆쪵컱뷧뗄뺡뿉쓜뛠뗄죋뗄횪쪶ꆣ쏀맺퓚튻뚨돌뛈짏틑뺭퓚믡볆ힼ퓲훆뚨랽쏦붨솢웰쇋헢훖믺훆ꆣ쏀맺닆컱믡볆ힼ퓲캯풱믡(FASB)훆뚨믡볆ힼ퓲,닉폃뗄쫇ꆰ돤럖돌탲ꆱ(dueprocess),쯼냼삨틔쿂8룶뻟쳥늽훨ꋚ:(1)즸톡놨룦뗄컊쳢늢좷뚨쇐죫캯풱믡죕돌뇭뗄쿮쒿;(2)죎쏼평믡볆뷧뫍릤짌뷧?쫬믡볆횪쪶뗄죋풱쯹ퟩ돉뗄쳢퇐뺿ퟩꆣ닆컱믡볆ힼ퓲캯풱믡뗄벼쫵죋풱퓚쿲쳢퇐뺿ퟩ뷸탐톯뗄믹뒡짏,쓢뚩튻럝맘폚쯹놨룦컊쳢뗄쳖싛놸췼슼,쳖싛놸췼슼돂쇐믹놾컊쳢뫍쯹뾼싇뗄뷢뻶랽램;(3)쳖싛놸췼슼쿲릫훚릫뾪훁짙60쳬,틔뇣릫훚뗄짳퇩;(4)뻙탐릫뾪쳽횤믡,틔헷쟳룷훖뿉쓜쟩뿶쿂ힼ퓲뗄폅뗣뫍좱뗣;(5)룹뻝쯹쫕떽뗄룷훖뿚춷뫍쫩쏦뗄틢볻,캯풱믡쓢뚩튻럝튪훆뚨뗄닆컱믡볆ힼ퓲릫룦뗄헷쟳틢볻룥ꆣ폫쳖싛놸췼슼쯹늻춬뗄쫇,헷쟳틢볻룥쏷좷뇭쏷캯풱믡뛔쯹놨룦컊쳢뗄쏷좷첬뛈;(6)헷쟳틢볻룥훁짙쿲릫훚릫뾪30쳬,틔뇣릫훚뗄짳퇩;(7)퓙듎뻙탐릫뾪쳽횤믡,틔쫕벯맘폚헷쟳틢볻룥폅뗣뫍좱뗣뗄틢볻ꆣ(8)캯풱믡퓙듎룹뻝쯹쫕떽뗄룷훖뿚춷뫍쫩쏦뗄틢볻,ퟷ돶뻶뚨:ꋙ닉쓉헷쟳틢볻룥,늢ퟷ캪헽쪽뗄닆컱믡볆ힼ퓲릫룦;ꋚ뛔헷쟳틢볻룥뷸탐탞룄,늢퓙듎ퟱ톭ꆰ돤럖돌탲ꆱ;ꋛ췆동랢늼ힼ퓲늢붫쿮쒿놣돖퓚죕돌뇭짏;ꋜ늻랢늼ힼ퓲,늢붫룃쿮쒿듓죕돌뇭짏좡쿻ꆣ룹뻝헢8룶늽훨,쏀맺닆컱믡볆ힼ퓲캯풱믡뛔뚯첬믡볆폲훈탲뗄냑컕뫍뛔쯻죋횪쪶샻폃뗄믺훆,뇭쿖캪틔쿂죽룶랽쏦:(1)죎쏼평믡볆뷧뫍릤짌뷧?쫬믡볆횪쪶뗄죋풱쯹ퟩ돉뗄쳢퇐뺿ퟩ;(2)쳖싛놸췼슼쿲릫훚릫뾪훁짙60쳬,늢뻍쳖싛놸췼슼뻙탐릫뾪쳽횤믡틔헷쟳틢볻;(3)룹뻝릫훚틢볻쯹쓢뚩뗄헷쟳틢볻룥,퓙듎쿲릫훚릫뾪훁짙30쳬,늢뻍헷쟳틢볻룥퓙듎뻙탐릫뾪쳽횤믡틔헷쟳틢볻ꆣ뿉틔쮵,헻룶믡볆ힼ퓲뗄훆뚨맽돌,뻍쫇닆컱믡볆ힼ퓲캯풱믡쇋뷢뚯첬믡볆폲훈탲ꆢ퓋폃ꋙ죧맻쯹폐쿠맘뗄믡볆횪쪶뚼틑퓚쿖쪵훐듦퓚,쓇쎴,믡볆뿉쓜튲뻍쎻폐랢햹뗄뇘튪쇋ꆣꋚ틽ퟔRiahi2Belkaoui(1997,pp71ꆪ72)ꆣ72
2002쓪뗚4웚쯻죋횪쪶뗄맽돌,헢튲쫇쏀맺룟훊솿믡볆ힼ퓲뗄훆뛈믹뒡ꆣ떱좻,릫훚뗄닎폫쫇뻶뚨믡볆ힼ퓲훊솿뗄훘튪틲쯘;뛸릫훚쓜럱닎폫,튻랽쏦폫쫇럱듦퓚헢퇹튻룶닎폫뗄믺믡쿠맘,쇭튻랽쏦폫믡볆ힼ퓲쫇럱퇏룱횴탐늢횱뷓펰쿬떽샻틦쿠맘헟뗄샻틦쿠맘ꆣ쿔좻,릫훚닎폫믺믡퓚쏀맺믡볆ힼ퓲뗄훆뚨맽돌훐쫇듦퓚뗄,뛸쏀맺믡볆ힼ퓲횴탐쟩뿶죧뫎,컒쏇짐쎻폐돤럖뗄횤뻝ퟷ돶뷡싛ꆣ떫쫇,쏀맺샻틦쿠맘헟닎폫믡볆ힼ퓲훆뚨뗄믽벫돌뛈퓲쫇폐쒿릲뛃뗄ꆣ퓧퓚헛뻉맛쓮탎돉횮잰,쏀맺쳺슷튵뛔쓍폃닺죧믺뎵뗄뾪횧튪쎴ퟷ캪떱웚뗄횧돶,튪쎴늻볆쳡헛뻉,떱쪱뻍폐죋뛔듋뷸탐엺움:횱뷓붫놾횧돶뷨볇쫕죫,뛔쿖폐막뚫늻릫욽,틲캪쯻쏇훘쫓떱웚막샻;뛸죧맻늻뾼싇헛뻉뫍캬탞,폖붫쯰몦뎤웚막뚫샻틦,뇣샻춶믺탔뗄막뚫(Littleton,1933)ꆣ20쫀볍70쓪듺뾪쪼,샻틦쿠맘헟닎폫믡볆ힼ퓲뗄훆뚨뾪쪼돉캪튻룶쪵훊탔컊쳢,죧1947훁1948쓪뗄맘폚훘훃돉놾헛뻉램폫샺쪷돉놾헛뻉램뗄싛헹,웤맘볼뻍퓚폚늻춬랽램뛔쮰훆룄룯ꆢ릤첸에뗈뗄뺭볃뫳맻;1958쓪뗄맘폚뗝퇓쮰뿮듻쿮뗄뒦샭뗄싛헹퓲틾몬ퟅ웳튵쓜럱랢럅햮좯뫍헾뢮닆헾헾닟뗄벤샸ퟷ폃뗄뺭볃뫳맻;1965쓪뗄맘폚럖늿놨룦컊쳢뗄싛헹퓲쪵훊짏쫇맘힢웳튵볦늢뗄뺭볃뫳맻;1967훁1969쓪쏀맺춶틸탐볒솪뫏믡뛔튻쿮쎻폐뮵뒦뗄ힼ놸뷰뗄벤쇒랴뛔,쪵볊짏쫇돶폚뛔쯼룸햮좯쫐뎡쯹듸살뗄펰쿬;1968훁1971쓪틸탐튵랴뛔붫뮵헊ힼ놸뫍횤좯쿺쫛쯰쪧볆죫뺻쫕틦,틲캪헢붫뛔틸탐튵벨닺짺늻샻뗄펰쿬ꋙ;뗈뗈ꆣ내헕닆헾늿믡볆쮾(1994)뗄컄볾,컒맺믡볆ힼ퓲뗄훆뚨돌탲냼삨틔쿂쯄룶뷗뛎:뗚튻뷗뛎ꆪꆪꆪ볆뮮뷗뛎:쳡돶늢좷뚨쓪뛈쓢훆뚨뗄뻟쳥ힼ퓲쿮쒿,놨늿쇬떼엺ힼ뫳,뻟쳥럖릤실쪵떽웰닝킡ퟩ뫍웰닝죋,늢좷뚨웰쪼쪱볤ꆣ뗚뛾뷗뛎ꆪꆪꆪ웰닝뷗뛎:평웰닝죋맣랺쯑벯늢퇐뺿맺쓚췢쇏ꆢ컄쿗,쇋뷢맺쓚췢쪵볊ퟶ램,쳡돶돵늽뷡싛ꆣ웤훐,뗂쟚톯볒ퟩ훘뗣뛔훷튪맺볒뫍뗘쟸틔벰맺볊믡볆ힼ퓲뷸탐뇈뷏퇐뺿,늢쳡돶뇈뷏퇐뺿놨룦,릩웰닝죋닎뾼ꆣ뗚죽뷗뛎ꆪꆪꆪ웰닝뷗뛎:웰닝죋룹뻝ퟔ벺헆컕뗄쇏,틔벰뗂쟚톯볒ퟩ쳡릩뗄뇈뷏퇐뺿놨룦,뷸튻늽ퟜ뷡퇐뺿돉맻,웰닝퇐뺿놨룦,뛔헽쪽웰닝ힼ퓲탨튪짦벰뗄컊쳢뷸탐좫쏦싛횤ꆣ퓚듋믹뒡짏웰닝뻟쳥ힼ퓲돵룥,뺭쯹퓚웰닝킡ퟩ쳖싛뫳,탎돉쳖싛룥ꆣ쳖싛룥췪돉뫳,퓚뫋탄킡ퟩ믲믡볆ힼ퓲ퟩ쓚쳖싛,쳡돶탞룄틢볻,웰닝죋룹뻝믡틩쳖싛뗄틢볻,쳡돶헷쟳틢볻룥,놨쮾쇬떼짳퓄ꆣ뗚쯄뷗뛎ꆪꆪꆪ헷쟳틢볻뷗뛎:뺭늿쇬떼엺ힼ,뛔뻟쳥ힼ퓲헷쟳틢볻룥ퟩ횯헷쟳틢볻ꆣ쿈퓚맺쓚톯볒ퟩ랶캧쓚헷쟳틢볻;좻뫳랢룷쪡ꆢퟔ훎쟸ꆢ횱쾽쫐뫍볆뮮떥쇐쫐닆헾쳼(뻖)틔벰맺컱풺폐맘튵컱훷맜늿쏅,ퟩ횯헷쟳놾뗘쟸뫍놾늿쏅뗄틢볻ꆣ뇘튪쪱,뮹붫춨맽ퟹ첸믡뗈탎쪽헷쟳틢볻ꆣ웰닝죋뛔룷랽쏦뗄틢볻뷸탐ퟜ뷡,쳡돶헷쟳틢볻ퟜ뷡놨룦,놨뫋탄킡ퟩ짳퓄뫍쳖싛ꆣ웰닝죋룹뻝뫋탄킡ퟩ뗄틢볻,뛔헷쟳틢볻룥뷸탐탞룄,뺭쮾쇬떼짳퓄뫳,탎돉뻟쳥ힼ퓲닝낸ꆣ듓짏쫶훆뚨믡볆ힼ퓲뗄쯄룶뷗뛎살뾴,컒맺믡볆ힼ퓲캯풱믡튲솦쟳붨솢웰쇋뷢뚯첬믡볆폲훈탲ꆢ돤럖퓋폃쯻죋횪쪶뗄믺훆,헢훖믺훆훷튪쳥쿖퓚틔쿂솽룶랽쏦:(1)ퟩ붨쇋뗂쟚톯볒ퟩ뫍맺쓚톯볒ퟩ닎볓믡볆ힼ퓲뗄훆뚨;(2)헷쟳틢볻룥쿲짧믡릫뾪헷쟳틢볻,냼삨횱뷓쿲믡볆볒헷쟳틢볻,틔벰춨맽탐헾솦솿쿲짧믡릫훚헷쟳틢볻ꆣ떫쫇,쿠뛔폚쏀맺뗄ꆰ돤럖돌탲ꆱ살쮵,컒맺믡볆ힼ퓲훆뚨뗄ꆰ돤럖돌탲ꆱ퓚튻뚨돌뛈짏짐듦퓚늻ퟣ,훷튪쳥쿖퓚틔쿂벸랽쏦:(1)믡볆ힼ퓲웰닝죋룹뻝ퟔ벺헆컕뗄쇏틔벰뗂쟚톯볒ퟩ쳡릩뗄뇈뷏퇐뺿놨룦쯹웰닝뗄퇐뺿놨룦,쎻폐쿲짧믡릫훚릫뾪ꆣ쪵볊짏,헢훖퇐뺿놨룦쿠떱폚쏀맺닆컱믡볆ힼ퓲캯풱믡뗄쳖싛놸췼슼ꆣ뛸쏀맺닆컱믡볆ힼ퓲캯풱믡뗄쳖싛놸췼슼쿲짧믡릫훚뒫뗝쇋룃쿮쒿훐쯹듦퓚뗄컊쳢틔벰뿉ꋙ뻟쳥쓚죝쟫닎볻Zeff(1978)ꆣ73
컢솪짺:믡볆폲훈탲폫믡볆탅쾢맦퓲탔쪧헦쓜뗄뷢뻶춾뺶,헢킩쓚죝늻듸폐죎뫎닆컱믡볆ힼ퓲캯풱믡뗄쟣쿲탔틢볻ꆣ쳖싛놸췼슼쿲짧믡릫훚뒫뗝헢킩횪쪶,컞럇쫇캪쇋죃짧믡릫훚헆컕룼뛠뗄쿠맘횪쪶,뷡뫏룷ퟔ쯹뒦뗄뮷뺳,뛔믡볆ힼ퓲뗄뺭볃뫳맻뷸탐룼캪폐킧뗄쳖싛ꆣ컒맺쎻폐릫뾪웰닝죋뗄퇐뺿놨룦,헷쟳틢볻룥훐튲쎻폐쿠맘뗄쓚죝,헢퓚튻뚨돌뛈짏늻뇣폚짧믡릫훚룼캪폐킧뗘닎폫믡볆ힼ퓲뗄쳖싛ꆣ(2)컒맺믡볆ힼ퓲쿲짧믡릫훚헷쟳틢볻뗄쪱볤늻릻컈뚨ꆣ쏀맺믡볆ힼ퓲퓚훆뚨맽돌훐,쿲짧믡릫훚헷쟳틢볻뗄쪱볤ퟮ뗍쿞뛈캪90쳬,뛸컒맺퓚믡볆ힼ퓲뗄헷쟳틢볻쪱볤낲업랽쏦쎻폐만뚨뗄맦뚨,쪵볊훐룷믡볆ힼ퓲헷쟳틢볻뗄쪱볤튲뫜늻쿠춬ꆣ뗚튻엺믡볆ힼ퓲뗄헷쟳틢볻쪱웚캪1994쓪2퓂14죕떽1994쓪3퓂20죕,듳풼35쳬;뗚뛾엺믡볆ힼ퓲뗄헷쟳틢볻쪱웚캪1994쓪7퓂6죕떽1994쓪9퓂30죕,듳풼85쳬;뗚죽엺믡볆ힼ퓲뗄헷쟳틢볻쪱웚캪1995쓪4퓂21죕떽1995쓪6퓂30죕,듳풼70쳬;뗚쯄ꆢ컥엺믡볆ힼ퓲뗄헷쟳틢볻쪱볤퓚2룶퓂ퟳ폒ꆣ헢훖늻컈뚨뗄헷쟳틢볻쪱볤낲업,퓚쒳훖돌뛈짏튲믡펰쿬짧믡릫훚닎폫믡볆ힼ퓲뗄쳖싛ꆣ(3)컒맺샻틦쿠맘헟뷏짙닎폫믡볆ힼ퓲뗄훆뚨ꆣ뛔폚컒쏇살쮵,튪쿫횪뗀믡볆ힼ퓲캯풱믡떽뗗쫕떽뛠짙틢볻틔벰럖뇰쫇쓄킩죋쳡돶틢볻,뗄좷늻첫죝틗ꆣ늻맽ꆶ,믡볆퇐뺿ꆷ퓓횾퓸퓚1995쓪10퓂훁1997쓪6퓂볤뾪뇙ꆰ믡볆ힼ퓲듳볒첸ꆱ삸,쏅뾯뗇짧믡룷뷧죋쪿뛔믡볆ힼ퓲뗄틢볻ꆣ룹뻝컒쏇뗄춳볆,퓚룃삸뾯뗇뗄40욪싛컄훐,웤훐18욪싛컄쫇맘폚믡볆ힼ퓲샭싛뗄,24욪싛컄쫇맘폚믡볆ힼ퓲쓚죝뗄ꆣ듓싛컄ퟷ헟뗄뷇뛈살뾴,18욪맘폚믡볆ힼ퓲샭싛뗄싛컄훐,돽쇋1욪쫇평맺볒믺맘룉늿뫍1욪쫇평믡볆쪦쫂컱쯹듓튵죋풱킴틔췢,웤폠뗄뻹캪룟킣뷌쪦뫍퇐뺿죋풱뗄싛컄;24욪맘폚믡볆ힼ퓲쓚죝뗄싛컄훐,횻폐1욪쫇평믡볆쪦쫂컱쯹듓튵죋풱킴뗄틔췢,웤폠싛컄뗄ퟷ헟뻹캪룟킣뷌쪦뫍퇐뺿죋풱ꋙꆣ헢쮵쏷믡볆쪵컱뷧뫜짙닎폫믡볆ힼ퓲뗄쳖싛,쳘뇰쫇폫믡볆ힼ퓲횱뷓샻틦쿠맘뗄릤짌뷧,벸뫵쎻폐뛔믡볆ힼ퓲랢뇭죎뫎틢볻ꋚꆣ뛸컒맺짏쫐릫쮾믡볆탅쾢엻슶훆뛈퓚쒳킩랽쏦늻쓜싺ퟣ춶헟뗄탅쾢탨쟳(컢솪짺,2000),퓲쫇컒맺샻틦쿠맘헟뷏짙닎폫믡볆맦퓲훆뚨뗄튻룶뇘좻뗄뷡맻ꆣ틲듋,컒맺믡볆ힼ퓲훆뚨돌탲뗄룄짆뿉틔듓틔쿂벸랽쏦ퟅ쫖:쫗쿈쿲짧믡릫훚릫뾪룼뛠뗄틑폐뗄쿠맘횪쪶,쳘뇰쫇쫀뷧룷맺뫍맺볊믡볆ힼ퓲캯풱믡뗄돉쫬뺭퇩,틔뇣짧믡릫훚뷡뫏웤쯹뒦뮷뺳,샭뷢믡볆ힼ퓲벰웤쿠펦뗄샻틦맘쾵;웤듎붨솢룼볓릫뾪뮯ꆢ훆뛈뮯뗄헷쟳틢볻훆뛈,벴쪹쫇믡볆ힼ퓲헽쪽냤늼횮뫳,헢훖훆뛈죔좻쫇뇘튪뗄,틲캪횪쪶늻쫇튻룶뺲첬뗄룅쓮(뿂커룕ꆢ쪷싾량,2000,p55),믡볆폲훈탲ퟜ쫇뒦폚늻뛏뇤뮯횮훐,믡볆ힼ퓲쯦ퟅ뮷뺳뗄뇤뮯늻뛏뷸탐탞뚩퓲쫇뇘좻뗄,헢훖훆뛈쫇벰쪱뛔믡볆ힼ퓲뷸탐잡떱탞뚩뗄믹뒡;훁폚릤짌뷧뛔믡볆ힼ퓲뗄샤쒮컊쳢,웤풭틲훷튪퓚폚쯻쏇늻쇋뷢믲헟쎻폐쳥믡떽믡볆ힼ퓲뿉쓜룸쯻쏇쯹듸살뗄뺭볃뫳맻ꋛꆣ헢튻쟩뿶퓚믡볆ힼ퓲훆뚨샺쪷늻뎤뗄맺볒믲뗘쟸뚼퓸뺭듦퓚맽ꆣ죧쏀맺쯤좻뛔믡볆ힼ퓲뺭볃뫳맻뗄헹싛퓧퓚1941쓪뻍틑뾪쪼,떫헦헽죃믡볆ힼ퓲훆뚨믺릹룐뻵떽쯻쏇믽벫닎폫믡볆ힼ퓲뗄훆뚩맽돌뗄퓲쫇20쫀볍60쓪듺(Zeff,1978),뛸쏀맺믡볆ힼ퓲뗄훆뚨퓚1938쓪뻍틑뾪쪼;쇭췢,첨췥뗘쟸듓20쫀볍쇹ꆢ웟쪮쓪듺뾪쪼훆뚨믡볆ힼ퓲,떫웳튵뛔1991쓪뗗춨맽뗄ꆰ췋택뷰믡볆뒦샭ힼ퓲ꆱ죔좻뫁컞랴펳,쯤좻쯼붫듳럹뛈쳡룟럑폃,쳘뇰쫇튻킩샺쪷뷏뎤ꆢ샍뚯솦쏜벯뗄웳튵뗄럑폃,붵뗍헊쏦샻죳,횱떽룃ힼ퓲헦헽쪵쪩뫳,닅틽웰웳튵뷧뗄잿쇒랴뛔ꋜꆣ펦룃쮵,쯦ퟅ믡볆ힼ퓲퓚짧믡뺭볃훐늻뛏랢믓ퟷ폃,짧믡릫ꋙ쫽뻝살풴폚쿃쏅듳톧냗퓆쾼늩쪿뫍뇊헟뛔ꆶ믡볆퇐뺿ꆷ퓓횾쯹랢뇭싛컄뗄춳볆ꆣ냗퓆쾼늩쪿뫍뇊헟퓚쿠뮥뛀솢뗄쟩뿶쿂뛔듋뷸탐춳볆,뷡맻뗃돶튻훂뗄뷡싛ꆣꋚ룃뷡싛횻쫇룹뻝헢킩싛컄뗄ퟷ헟뗃돶ꆣ뿉쓜쫂쪵늢럇죧듋,릤짌뷧뗄틢볻뿉쓜늻믡탎돉폃틔랢뇭뗄컄ퟖꆣ떫헢뿉틔듓튻랽쏦뇭쏷릤짌뷧뛔믡볆ힼ퓲뗄샤쒮ꆣꋛ웤룹놾풭틲퓚폚컒맺믡볆ힼ퓲쎻폐뗃떽폐킧뗄횴탐,뻟쳥럖컶쟫볻컢솪짺(2001c,pp132ꆪ154)ꆣꋜ닎볻쇵럥(2000,pp212ꆪ213)ꆣ74
2002쓪뗚4웚훚뛔믡볆ힼ퓲탔훊쇋뷢뗄퓶뛠,짧믡릫훚닎폫믡볆ힼ퓲훆뚨뗄믽벫탔튲붫믡뗃떽늻뛏뗄쳡룟ꆣ쒿잰쓜릻닉좡뗄듫쪩튻랽쏦퓚폚퇏룱믡볆ힼ퓲뗄횴탐,틔쪹샻틦쿠맘헟뺡퓧쳥믡떽믡볆ힼ퓲뛔쯻쏇샻틦뗄펰쿬,쇭튻랽쏦,믡볆ힼ퓲훆뚨믺릹펦룃닉좡듫쪩쳡탑짧믡릫훚믡볆ힼ퓲쯹듸살뗄뿉쓜뗄뺭볃뫳맻튲쫇뇘튪뗄,헢튲붫폐솦뗘듙뷸짧믡릫훚닎폫믡볆ힼ퓲뗄훆뚨ꆣ탨튪쳘뇰횸돶뗄쫇ꆰ,돤럖돌탲ꆱ늢늻쫇캨튻쇋뷢뚯첬믡볆폲훈탲ꆢ퓋폃쯻죋횪쪶뗄믺훆,춬쪱,쯼쓜럱웰떽펦폐뗄ퟷ폃,뮹좡뻶폚훆뚨믺릹뛔쯻쏇뗄퓋폃ꆣ헢헽죧놴뿋냂틁(Riahi2Belkaoui,1997,p72)쯹횸돶뗄쓇퇹:릫훚뗄닎폫늢쎻폐룄뇤폐맘믡볆ힼ퓲뗄헦헽뻶닟쫇평닆컱믡볆ힼ퓲캯풱믡돉풱쯹ퟷ돶뗄쫂쪵ꆣ뿉볻,죧뫎룼뫃뗘퓋폃ꆰ돤럖돌탲ꆱ,틔벰죧뫎붨솢룼폅뗄뿉쳦듺돌탲,죔쫇쒿잰믡볆맦퓲훆뚨맽돌훐쯹탨튪뷢뻶뗄훘튪컊쳢ꆣ닎뾼컄쿗닆헾늿믡볆쮾,1994:맘폚펡랢ꆶ웳튵믡볆ힼ퓲뗚X뫅ꆪꆪꆪ펦쫕헊뿮(헷쟳틢볻룥)ꆷ뗈쇹쿮뻟쳥ힼ퓲(헷쟳틢볻룥)뗄춨횪,(94)닆믡ퟖ뗚32뫅ꆣ돂횾커ꆢ퇮쇖,2002ꆰ:쮭뷒뒩낲좻ꆱꆶ,닆뺭ꆷ뗚1웚ꆣ돂횾커ꆢ퓀,2002ꆰ:낲좻횮쏕ꆱꆶ,닆뺭ꆷ뗚1웚ꆣ맹뗀퇯,1984ꆶ:믡볆랢햹쪷룙ꆷ,훐퇫맣능뗧쫓듳톧돶냦짧ꆣ맹뗀퇯,1999ꆶ:믡볆듳뗤ꆷ뗚뛾뻭ꆶ믡볆쪷ꆷ,훐맺닆헾뺭볃돶냦짧ꆣ맾튮뿋,2000ꆶ:뺭볃ꆢ뿆톧폫헾훎ꆷ,럫뿋샻틫,붭쯕죋쏱돶냦짧ꆣ맾튮뿋,2001ꆶ:훈탲뇧ꆷ,뗋헽살틫,퓘ꆶ냂뛻뛠춶움싛ꆷ뗚1뻭뗚1벭,놱뺩냂뛻뛠춶퇐뺿훐탄훷뇠,훐맺닆헾뺭볃돶냦짧ꆣ뿂커룕ꆢ쪷싾량,2000ꆶ:훆뛈뺭볃톧:짧믡훈탲폫릫릲헾닟ꆷ,몫뎯뮪틫,짌컱펡쫩망ꆣ쇵럥,2000ꆶ:믡볆ힼ퓲뇤잨ꆷ,훐맺닆헾뺭볃돶냦짧ꆣ쳆쫙쓾,1999ꆶ:룶죋톡퓱폫춶훈탲ꆷ,훐맺짧믡뿆톧돶냦짧ꆣ컢솪짺,2000ꆶ:춶헟뛔짏쫐릫쮾믡볆탅쾢탨쟳뗄뗷닩럖컶ꆷꆶ,뺭볃퇐뺿ꆷ뗚4웚ꆣ컢솪짺,2001aꆶ:웳튵믡볆탅쾢캥램탔쪧헦뗄퓰죎뫏풼낲업ꆷꆶ,뺭볃퇐뺿ꆷ뗚2웚ꆣ컢솪짺,2001bꆶ:짏쫐릫쮾믡볆탅쾢엻슶훆뛈:샭싛폫횤뻝ꆷ,쿃쏅듳톧늩쪿뫳퇐뺿놨룦ꆣ컢솪짺,2001cꆶ:짏쫐릫쮾믡볆탅쾢엻슶훆뛈뗄탎돉폫쪵쪩:튻룶럖컶뿲볜ꆷ,퓘ꆶ냂뛻뛠춶움싛ꆷ뗚1뻭뗚1벭,놱뺩냂뛻뛠춶퇐뺿훐탄훷뇠,훐맺닆헾뺭볃돶냦짧ꆣ컷쏉,1989ꆶ:쿖듺뻶닟샭싛뗄믹쪯ꆷ,퇮샹ꆢ탬솢틫,놱뺩뺭볃톧풺돶냦짧ꆣ킻뗂죊,2000ꆶ:믡볆탅쾢뗄헦쪵탔폫믡볆맦퓲훆뚨좨뫏풼낲업ꆷꆶ,뺭볃퇐뺿ꆷ뗚5웚ꆣHayek,.,1937,EconomicsandKnowledge,Economica,,.,1997,EntrepreneurialDiscoveryandtheCompetitiveMarketProcess:anAustrianApproach,JournalofEconomicLiterature,,,.,1933,AccountingEvolutionto1900,NewYork,1933,GarlandReprint,,Ahmed,1997,ResearchPerspectivesinAccounting,AnImprintofGreenwoodPublishingGroup,,.,1976,FromSubstantivetoProceduralRationality,.,MethodandAppraisalinEconomics,CambridgeandNewYork,,StephenA.,1978,TheRiseofꆰEconomicConsequencesꆱ,JournalofAccountancy,December.(퓰죎뇠벭:췵샻쓈)(킣뛔:쿾언)75
referenceofBenjaminKleinꆯsmarketperformanceandqualityguaranteemodel,:productsliabilitysystem;productsdefects;qualitypreference;pricepreference;:L620,R320,L150AccountingOrderandRuleDistortionofAccountingInformationWuꆡLiansheng(GuanghuaSchoolofManagement,PekingUniversity)(CHIS),(RDAI)existsobjectivelybecauseknowledgeisrelativeandthehumanꆯ,,andbringsforwardsomemea2surestotheimprovementoftheaccountingrulesꆯ:AccountingOrder;:M410,M490TheMechanicRoleofSMEsintheEconomicGrowthandEquilibriumZhouTianyongꆡZhangni(CentralSchoolofCommunistparty),thesmallandmiddleenterprises(SMEs),promotingthede2velopmentofSMEscanacceptedthelaborforcereleasedfromboththeindustrialsectorandagri2culturalsector,whichwillcontributetotheequilibriumofcapital,,smoothinvestmentchannel,
