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조성하 고려대학교 경영대학 1973 경영논총 Vol.18 No.1
The purpose of this paper is to clarify the nature and concepts of the accounting measurement. The understanding of the concepts of measurement. which is one of the roost essential functions of accounting, is believed to be of great importance to the formulation of the accounting theory and further development of accounting practice. Tire accounting measurement is basically a particular kind of measurement in genera appled to the accounting objectives that the informational needs of the various interesting persons both inside and outside of the accounting entity are to be effectively served. Accounting information is the product of the accounting measurement system in which the realworld economic phenomena are transformed into the relevant accounting measures. Accounting measures are the end products of the accounting measurement process. They are the surrogates of the realworld economic phenomena(objects and events related to the entity concerned and are used in the decision malting models of the interesting persons because they are expected to represent certain realworld phonomena which require particular decisions made, to protect the best of the decision makers interest, different from those required in other situation. One of the most significant features of the accounting measures is that they are essentially of financial nature. The accounting measures are basically quantified data where the number s represent the amount of money which is used in the modern monetary economy to express economic value. It should be, therefore, clearly recognized that the accounting measures are the represention (or at least crude approximation) of th a economic valuce. Another characteristic of the accounting measures is that the are the economic data related to a specific entity. The objects and events to be measured by accounting are limited to those affecting the economic entity concerned and measured in terms of their meaning to the entity. Accounting measurement requires severe mental abstraction in process. Any economic event or object must be explained or the explicated before it can be expressed in accounting language. Thus, there is no direct correspondence found in accounting as in a fundamental measurement between a surrogate (accounting measure) and the principal (economic event or object). In this sense, accounting measurement can be viewed as a fiat measurement. Since the objective of accounting is by reducing the uncertainty about the state of affairs to be considered in making decisions, to facilitate the rational economic activities of the users of accounting information, the accounting measurement should be such a one that the output of the measurement system can contain as much informational value as possible. In accounting, therefore, the ratio scales are used provide more information contents in its measures than with any other type of measurement scales. Various events are measured by accounting in terms of the numbers of monetary unit, and the numbers can be mathematically operated. The information content can be extended through mathematical operation of the quantitative measures. Essentially, any measurement is possible only when there is a certain correspondence between the empirical relations among objects and events, on the other. Accounting measurement, accounting, can be made possible only when the correspondence is adequately maintained between the economic objects or events about an entity concerned and the rules of using financial measures, such as terminology arid classifications, as are used and understand by the users of the accounting information. It is therefore believed to be very important, for the development of the accounting measurement, to understand fully not only the rules governing the uses of accounting measures but also the empirical relationships among the economic objects or events.
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조성하 한국정보통신학회 1999 한국정보통신학회논문지 Vol.3 No.3
1989년 뉴질랜드에서 전파관리에 시장메커니즘이 도입된 이후 전세계적으로 동 방식에 대한 관심이 증대되고 있으며, 그 도입도 점차 확산되고 있다. 이러한 추세에 따라 한국에서도 전파관리에 시장메커니즘 도입에 관한 논의가 최근 들어 활발하게 이루어지고 있다. 이와 같은 배경 하에서 최근 정보통신부가 입법예고한 전파법 개정(안)에는 주파수에 재산권을 도입하고, 도입된 주파수 재산권을 경매방식을 통하여 배분하는 내용이 포함되어 있다. 경매는 자원의 가격결정과 배분이라는 두 가지 문제를 풀기 위해 적용될 수 있기 때문에 매력적인 시장방식의 메커니즘으로 인식되고 있다. 그럼에도 불구하고 경매방식의 유효성은 주파수 재산권 배분에서 당연한 것으로 받아들여져서는 안될 것이다. 경매가 잘 못 설계될 경우 당초에 의도하였던 것과는 달리 비효율적인 주파수 배분이 이루어 질 수도 있게 될 뿐만 아니라, 전파관리에 부정적인 영향을 줄 수 있기 때문이다. 본 논문에서는 주파수 재산권 경매방식 설계시 고려해야 할 핵심요소와 논점들을 기존의 경매이론과 주요국의 경험을 토대로 논의하였다. Auctions are appealing market-type mechanisms because they can be deployed to solve the twin problems of resources pricing and allocation. Nonetheless the effectiveness of an auction mechanism in radio spectrum property rights should not be taken for granted. Policymakers need to be aware of the complexity of introducing market discipline in an area where none existed before. Auction design is critical to the success of the allocation process. However, a poorly designed auction mechanism can have detrimental effects on the spectrum rights allocation process. This study discusses some of the key elements and issues of auction design of radio spectrum rights for its efficient allocation. Particularly this study discusses, based on the existing auction theory and other countries' experiences, such issues as bidding rule, value interdependency and sequence of auction, information structure and asymmetric bidder, and wealth constraints and imperfect capital market.
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