퇴계의 주돈이 사상 계승적 측면

王晚霞 ( Wang Wan-xia ) 퇴계학연구원 2021 退溪學報 Vol.149 No.-

퇴계 이황은 한국 유학사에서 지난날을 이어받아 앞날을 개척한 의의를 지닌 명실상부한 유학의 대가다. 『聖學十圖』와 『天命新圖』를 전형적 대표로 하는 퇴계학설은 圖說學적 학문 방법ㆍ만물연화의 우주론ㆍ하나가 나뉘어 둘이 되고 합하면 하나가 되는[一分爲二合而爲一] 사유방법ㆍ사람은 누구나 성현이 될 수 있음을 인정하는 인식론 등의 여러 방면에서 모두 염계 주돈이에 대한 생동감 있는 계승과 진일보한 발전이다. 퇴계와 염계 사이의 사상적 계승 관계를 논증하는 것은 독특한 특색을 갖춘 한국 유학 발전의 중요한 일면이고, 또한 송명이학 연구를 심화하는데 소홀히 할 수 없는 절차이기도 하다. Yi T’oegye is a generation of Confucianists who are worthy of inheriting the past and opening up the future in the history of Confucianism in South Korea. Yi T’oegye’s theory, represented by Shengxue Shitu and Tianming Xintu, vividly inherits Chou Tun-i in the following aspects: the academic method of iconography theory, the debate about cosmology of the evolution of all things, the way of thinking that divides into two and combines into one, and the epistemology that everyone can become a saint, except that, he further development it. It is an important way to deepen the study of Neo Confucianism in song and Ming Dynasties that the ideological inheritance relationship between Tuixi and Lianxi, and meanwhile, It is an important aspect of the unique development of Korean Confucianism, It is also an important way to deepen the study of Neo Confucianism in song and Ming Dynasty.

财税视角下生态补偿路径分析

王金霞(Wang Jin-Xia) 한국국제회계학회 2008 국제회계연구 Vol.0 No.22

From the perspective of financial and taxation starting with the meaning defined of ecological compensation, discussing the effective path of ecological compensation in financial and taxation policy. In the aspect of fiscal policy of ecological compensation, to optimize the funding sources, financial investment channels, the financial transfer payment sources of ecological compensation in the aspect of tax policy of ecological compensation, to improve some measures of the eco-tax system. Overcome the barrier of the impact of ecological and environmental protection construction, inspecting the path of ecological compensation from the perspective of financial and taxation, helping to broaden the theoretical ideas and operation channels of ecological compensation, to realize the harmonious development of economy, society and environment.

試論李白對韓國詩人李仁老的影響

王紅霞(Wang Hong-Xia),南基守(Nam Ki-Su) 동아인문학회 2009 동아인문학 Vol.16 No.-

이태백의 시는 천고에 빛이 나며, 그의 구애받지 않는 성품과 시적 재능은 비단 당대와 후대의 중국 시가에 영향을 미쳤을 뿐 아니라, 동방의 이웃인 고려의 문인들에게까지 영향을 미쳤는데, 고려 중엽의 문단 지도자인 이인로가 그 대표적 인물 중 하나이다. 이인로는 이태백의 시로부터 풍부한 영감을 얻었으며, 그의 인생관과 문예 창작 활동은 모두 이태백의 영향을 받았다. 당시 고려 왕실에서는 중국의 과거제도를 본보기로 삼아, 시(詩)ㆍ부(賦)ㆍ송(頌) 및 시무책 그리고 다량의 중국서적을 도입하였고, 그 중 唐人의 시집과 문집도 포함되어 있었다. 고려문인들이 영향을 받은 당나라 문인 중 특히 이백의 경우 그의 낭만적 인생관과 구애받지 않는 성격, 비범한 시적 재능 등이 고려문인들의 관심을 끌었다. 고려중엽의 문단 지도자였던 이인로의 경우 본인 창작활동의 매개체로써 이백을 받아들였고 전파하였는데, 그의 인품(人品)과 시품(詩品) 모두에 걸쳐 이백의 문체가 있다. 한국에서는 최초로 이백의 문헌을 언급하고 있는 이인로의 《파한집》 속에 집필동기를 설명하는 부분을 보면 이인로가 대범하고 구애받지 않는 성품을 추구한다는 점이 확실히 드러나 있다. 이인로의 성품과 당시 상황을 볼 때 그 시대는 이태백을 받아들이기에 가장 적절한 시기였다고 말할 수 있겠다. 비록 이인로가 남긴 작품은 비교적 적으나, 우리는 여전히 현존하는 그 작품 속에서 이태백에게 받은 영향을 엿볼 수 있으며, 이인로가 이태백의 시 속에서 많은 영감을 얻은 것을 알 수 있다. 그는 단순히 이태백의 인품 및 시로만 이태백을 살펴본 것이 아니라, 자신의 평생을 바쳐 이태백을 연구하였기에, 이태백에 대해서 더욱 깊게 알고 이해할 수 있었다. 응당 이러한 해석의 시각은 비교적 독특한 것이라 할 수 있으며, 따라서 얻어낸 해석의 결과는 마땅히 확실하며 합당하다고 할 수 있겠다.

《韩汉科技专科学习词典》的编纂硏究

王寶霞(Wang, Bao-xia) 한국중어중문학회 2014 中語中文學 Vol.57 No.-

中国生态补偿税收政策研究

王金霞(Wang Jin Xia) 글로벌경영학회 2009 글로벌경영학회지 Vol.6 No.4

随着我国经济的快速发展,资源缺乏和环境恶化将进一步加剧,中国的法律体系中,对资源使用者和环境破坏者的生态补偿义务在法律上没有相关规定。为此《中华人民共和国国民经济和社会发展第十一个五年规划纲要》中提出:“按照谁开发谁保护、谁受益谁补偿的原则,建立生态补偿机制”。这是促进环境外部成本内部化、实现环境有偿使用的重要政策。本文旨在从税收政策的角度出发来分析和研究与促进资源节约、环境保护的生态补偿问题,建立合理的适合中国的生态补偿税收制度,促进资源节约型社会的建设。 With the rapid development of China economy, resource scarcity and environmental degradation will further exacerbate. In China s legal system, there is no the relevant provisions of legal obligation for the resource users and the environment saboteurs. To this end, The People s Republic of China National Economic and Social Development 10th Five-Year Plan reads: Establish ecological compensation mechanism according to the principle of compensation, in another words, the people who develops resource should protect it, and the people who benefit from the environment should compensate it. It is the important policy to promote environmental external costs internalization and to achieve environmental compensation for the use. Through the tax policy point of view, this paper will analyze and research compensation in the promotion of resource conservation and environmental protection, and establish a reasonable compensation mechanism for China s eco-tax system in order to promote resource-saving society construction.

中国税收制度生态化改革探析

王金霞(Wang, Jin-Xia),韩,明桥,(Han, Ming-Qiao),毕,玉(Bi, Yu) 글로벌경영학회 2013 글로벌경영학회지 Vol.10 No.2

随着中国经济的快速发展,出现了环境污染和资源匮乏等问题,制约了经济的发展和人民生活质 量。税收制度作为有效的经济杠杆,应当在环境保护和资源合理利用领域发挥应有作用。中国税制的 生态理念欠缺,税制的整体绿化水平还相对有限,为此,中国应根据本国经济、社会、环境面临的突 出问题,在“收入中性”原则下,对现有税种进行生态化改良,并推出独立的环境税,循序渐进推进税 收制度生态化改革。 With fast development of Chinese economy, the problems, such as environmental pollution, lack of resources, restrict the further development of economy and people’s life quality. As an effective economic lever, tax system should play the due role in the field of protecting environment and using resources reasonably. Due to the lack of ecological concept, the ecological level of Chinese tax system is relatively limited. Therefore, with regard to the severe problems of economy, society and environment, China should optimize taxes towards ecologicalization, introduce an independent environment tax and make tax system more ecological gradually under the principle named revenue neutral

论学习型中韩词典中的成语处理模式

王寶霞(Bao-Xia Wang) 중국어문논역학회 2014 中國語文論譯叢刊 Vol.0 No.34

This paper, taking “Jinming Chinese-Korean Dictionary” for example, specializes in the characteristics of the Korean learning Chinese, combined with the features of export-oriented Chinese-Korean Learning Dictionary, using critical perspective to analyze the processing mode of idiom with the level ranged from macro-structure and micro-structure. The second chapter, investigating “Jinming” from macro-structure aspect. From the basis, range, arrangement and other aspects of the idiom-entry selection in “Jinming”, the following problems exist. First, not indicating a selected basis in accordance with the idiom entries. Second, no strict and uniform standards in the selection of the main and vice articals. Third, the lack of normative entry selection. Fourth, some of the higher frequent idioms cannot be found in the dictionary well some low-frequency idioms being found. The third chapter, expanding some discussion from the aspect of the phonetic, interpretation, gramma, illustration, and related word-knowledge of idiom in “Jinming”. In the phonetic aspect, there are unregulated and inconsistent-principle of phonetic, as well as unlabeled idiom morpheme’s modified pronunciation and multi-tone of sounds and other issues existing. As for interpretation, there are some problems of no-accurate-enough translation, lack of uniformity interpretation mode, and not indicating the alignment principles of stated meanings. In grammar, the presence of unlabeled genre information, pragmatic information, syntactic information, collocated information and restricted information exist. As for example, the existence of entry not equipped with enough idioms illustration, illustration errors, illustration image without prompting context and syntax information, as well as examples of Chinese without periods’ problems exist. When it comes to related word-knowledge aspect, there are a lot of projects without related words, incorrect word-association-information and not involving historical allusions of related idioms and other problems existing.

中国房产税功能定位及制度要素设计

Wang Lin Xia(王金霞),Kim Chun Soo(金春洙) 대한경영교육학회 2016 경영교육저널 Vol.27 No.1

Under the current circumstance such as the lack of main source of local taxes, the instability of estate market and unfair distribution of social resources. The public have expect too much of the real estate tax and give a lot of functions to it, such as supplementing the local tax revenue, regulating the real estate market, adjusting income distribution and so on, which makes the estate tax reform have developed slowly. Meanwhile, the real estate tax reform involves the violation of private property, so the real estate tax reform will inevitably face " multilateral game ". The paper explores the fundamental situation of real estate tax as a part of the local fiscal revenue abroad by analyzing the contribution made by real estate tax to local fiscal revenue. On this basis, the paper concludes that the existing and growing real estate is an abundant source of real estate tax by observing the development of the real estate market, which is the economic basis that makes the real estate tax become an important part of the local tax system. Since the real estate tax reform involves the violation of private property, not only do we consider the financial demand of tax authority from a macro perspective but also discuss the economic duration and political acceptability, which makes real estate reform become a gradual process. 针对中国目前地方主体税种缺失、房地产市场不稳、社会分配不公等现实情况, 社会各个层面赋予房产税弥补地方税缺失、调节房地产市场、调节居民收入分配等诸多功能, 人们对房产税改革赋予过多的功能和期望, 使得房产税改革在各种期望的"纠结"中踯躅前行。同时, 房产税改革涉及对私有财产的"侵犯", 房产税改革必然面临着"博弈"。本文从分析国外房地产税对地方政府税收收入贡献入手, 探讨国外房产税作为地方财政收入的基本状况。在此基础上, 观测中国房地产市场多年的发展, 认为业已存在的存量房产及新增房产为房产税储备的丰腴的税源, 是房产税承担地方税重要税种的现实经济基础。由于房产税改革涉及对私有财产的"侵犯", 因此, 在制度要素设计方面, 不仅要从宏观角度考量征税主体财政功能的诉求, 还要从微观角度考察纳税主体的经济承受力和政治接受度, 可见房税改革将是一个渐进而漫长的过程。

论宋诗话中的司马相如

王红霞 대구대학교 인문과학연구소(인문과학 예술문화연구소) 2009 人文科學硏究 Vol.33 No.-

There are more than forty pieces of materials related to Sima Xiangru and Zhuo Wen-jun. These materials roughly draw the the character of Sima Xiangru in the Song people's eyes by expatiating on the following aspects the mind of him, the style of his literature. the relationship of his literature and the literature of other dynasties. In Song Dynasty, the comments on Sima Xiangru not only inherited the early views, but also have something new which shows the unique digestion when the Song people studied Sima Xiangru From this we can also see that the different aesthetic preferance and literatural values among the Song scholars. So, an anaylsis on these materials about Sima Xiangru in Song ShiHua can help us to better understand and accept him.Song ShiHua, Sima Xiangru, BaiTouyin, mind and action, Song of Chu, shi, satirize 宋诗话中涉及司马相如和卓文君的材料多达四十则左右,这些材料分别对司马相如的思想行为,司马相如作品的风格,司马相如作品与历代文学的关系等几个方面作了较为详尽地阐述,粗略勾勒了宋人眼中的司马相如。在宋代,对司马相如的评价不但对前代的观点有所继承,发挥或补充修正,更有一些新的见解,表现出宋代文人研习司马相如的独特体会和心得,亦可见出宋代文人不同于前代的审美取向和文学价值观,因此,对宋诗话中与司马相如有关的材料作疏理,可以帮助我们了解宋人对司马相如的认识和接受。