中國 會計制度의 發展史的 接近

權藝卿(Quan Yi-qing),崔震賢(Choi Jin-hyeon) 한국국제회계학회 2007 국제회계연구 Vol.0 No.17

중국의 회계는 그 어원으로 보아 요순시대(BC 2000경)로부터 발전된 것으로 보이나 부기가 일반화된 것은 BC475년경 춘추전국시대의 종료 이후 성립된 봉건사회라고 할 수 있다. 중국에서 복식주기에 의한 회계의 시초는 청나라 말기 해외 유학생의 귀국으로 전파된 것으로 보인다. 현재의 중국회계는 러시아 회계의 발전과 약간의 시차를 두고 봉건자본주의회계-사회주의계획경제회계-사회주의시장경제회계의 순서로 변화ㆍ발전되어 왔다. 공산주의 정권의 초기에는 봉건자본주의회계를 원용했기 때문에 사회주의 개조과정에 적합하지 못했다. 따라서 1953년으로부터 1978년까지 형성된 통일회계제도는 중국의 특수한 역사조건하에서 고도로 집중된 계획경제모형아래 건립하였다. 당시 중국의 경제규모가 크지 않고, 그 구조가 간단하여 중앙 집중ㆍ통일의 회계관리 방식에 특별한 결점이 나타나지 않았지만 경제규모의 확대에 따라 과거 회계제도의 부적응이라는 문제점이 부각되었다. 1978년 대외개방이후 주로 중국 영내에 해외직접투자가 급증하면서 이런 기업들을 위해 기업의 입장에서 미시적 차원의 영미식 회계를 필요로 하였다. 이러한 필요성 때문에 도입된 것이 1985년도의 「중화인민공화국회계법」 및 「중외합작경영기업회계제도」이다. 특히 「중외합작경영기업회계제도」는 영미식 회계에 의한 국제적 회계관례에 접근하기 시작한 최초의 회계제도이다. 2000년에 중국이 회계제도를 개혁한 이유는 1998년의 기업회계준칙과 주식유한회사회계제도 중 구체회계준칙 사이의 모순점에 대하여 비록 일부의 보충 규정을 공포하여 조정하였지만 구체적 집행과정에서 일부 주식유한회사의 재무상태와 경영성과 및 현금흐름을 허위로 보고할 수 있는 여지가 남아 있었다. 따라서 2006년의 제2차 회계제도의 개혁은 한마디로 세계화와 개방경제에 알맞은 회계제도의 도입이후 국제회계기준에 근접하는 중국 회계기준의 마련을 위해서 「실질주의」와 「공시의 확대」를 위한 개혁을 단행했다. 한마디로 말하면 2006년 2월의 회계제도개혁은 업종별회계제도의 보류와 회계제도의 국제화라고 요약해 말할 수 있다. 현재 중국의 회계제도 개혁은 대외적 개방에 박차를 가하면서 경제개발을 꾀하고 내부적으로 빈부격차의 문제를 완화시켜야 하는 과제를 안고 있기 때문에 중국의 경제발전단계나 사회주의시장경제라는 중국적 특성과 경제의 국제화 관계를 고려하여 중국내회계제도와 국제회계기준 간의 상호관계를 규정하여 병존시키거나 통일시켜야 할 것이다. The Chinese accounting existed as early as 2000 B.C accompanied by audit function and independent public officials. But Chinese accounting of the double-entry system was adopted in Qing-dynasty. The Chinese accounting based on the private ownership at the first stage of socialism in China existed. The origin of Chinese accounting for social-planning established at year 1953. Which was modified Soviet accounting system. Chinese accounting for social-planning was applied at all economic sectors. After adopting market-based socialism. the revolution of Chinese accounting was changed at, year 1985. 1992, 2000, 2006. The Modern Chinese accounting standards is similar to International Accounting standards. But it is necessary to consider problems of the individual income gap in domestic and globalism of Chinese economy in the revolution of Chinese accounting. So, the Chinese accounting standards changed by fitting to International Accounting standards is not so good all aspects.

Increased accumulation of anthocyanins in transgenic potato tubers by overexpressing the 3GT gene

Qing Wei,Qing Yang,Quan-Yi Wang,Zhi-Hang Feng,Bing Wang,Yun-Feng Zhang 한국식물생명공학회 2012 Plant biotechnology reports Vol.6 No.1

In order to explore a biotechnological method for improving potato tuber color and creating plants with increased anthocyanin contents, a potato UDP-glucose: flavonoid-3-O-glucosyltransferase (3GT) gene was inserted behind the GBSSI promoter of pBin19, and this construct was introduced into Solanum tuberosum L. cultivar De´sire´e plants by Agrobacterium-mediated transformation. Six independent transgenic lines overexpressing the 3GT gene were identified by PCR and Southern blot analysis from 18 kanamycin-resistant plants. Due to the expression of 3GT gene, the tuber color and the anthocyanin content were enhanced noticeably in the transgenic plants compared to the wild-type control plants. This result suggests that the 3GT gene can potentially be used to improve potato color and enhance levels of antioxidants in the diet.

Output Tracking Control for Generalized High-Order Nonlinear System with Almost Disturbance Decoupling

Qing-Quan Tan,Zong-Yao Sun,Ting Li,Qing-Hua Meng 제어·로봇·시스템학회 2017 International Journal of Control, Automation, and Vol.15 No.6

In this paper, we introduce a new method to solve the problem of output tracking control for a class ofgeneralized high-order uncertain nonlinear systems with disturbance. A key contribution of this paper is a resultrelating its serious uncertainties including unknown high-order terms, unknown nonlinear functions and the signalto be tracked. The main result is that the tracking error belongs to a prescribed small neighborhood of the origin infinite time. Design procedure is presented by improved adding a power integrator method.

Event-triggered Consensus for Second-order Multi-agent Systems via Asynchronous Periodic Sampling Control Approach

Qing-Quan Yang,Jing Li,Xiangchu Feng,Shuiyan Wu,Fei Gao 제어·로봇·시스템학회 2020 International Journal of Control, Automation, and Vol.18 No.6

This paper focuses on asynchronous periodic sampling consensus for leader-following second-order multi-agent systems with event-triggered mechanism for the first time. A distributed control protocol is proposed to improve consistency and to reduce data transmission. We prove that the proposed algorithm is exponentially convergent if the topology contains a directed spanning tree. We acquire the consensus in two situations with the proposed controllers. (i) In the first situation, the positions converge to a nonzero constant and the velocities converge to zero when the velocity of the leader is zero; (ii) In the second situation, the errors of the positions and velocities between the followers and the virtual leader converge to a small region containing 0 when the velocity of the leader is a nonzero constant or time-varying. Finally, a numerical example with three cases is given to illustrate the effectiveness of the proposed asynchronous periodic sampling control method.

CONTINUOUS HOPFIELD NEURAL NETWORK FOR OFDM SIGNAL DETECTION UNDER PHASE NOISE

Qing-Yi Quan,Jung-Gon Kim 대한전자공학회 2006 ITC-CSCC :International Technical Conference on Ci Vol.2006 No.3

Comparative Phylogenetic Relationships and Genetic Structure of the Caterpillar Fungus Ophiocordyceps sinensis and Its Host Insects Inferred from Multiple Gene Sequences

Qing-Mei Quan,Qing-Xia Wang,Xue-Li Zhou,Shan Li,Xiao-Ling Yang,Yun-Guo Zhu,Zhou Cheng 한국미생물학회 2014 The journal of microbiology Vol.52 No.2

Ophiocordyceps sinensis (Ascomycota: Ophiocordycipitaceae)is a native fungal parasite of Hepialidae caterpillars and oneof the most economically important medicinal caterpillarfungi in China. However, little is known about the phylogeneticand evolutionary relationships between O. sinensis andits host insects. In this study, nuclear ITS and β-tubulin sequencesfrom O. sinensis and mitochondrial COI, COII, andCytb sequences from its hosts were analyzed across 33 populationssampled from five regions in China. Phylogenetically,both O. sinensis and its hosts were divided into three geographicallycorrelated clades, and their phylogenies were congruent. Analysis of molecular variance and calculated coefficientsof genetic differentiation revealed significant geneticdivergence among the clades within both O. sinensis (FST=0.878, NST=0.842) and its hosts (FST=0.861, NST=0.816). Estimatedgene flow was very low for O. sinensis (Nm=0.04) andthe host insects (Nm=0.04) among these three clades. Manteltests demonstrated a significant correlation (P<0.01) betweenthe genetic distances for O. sinensis and its hosts, as well as asignificant association (P<0.05) between geographic and geneticdistances in both. The similar phylogenetic relationships,geographic distributions, and genetic structure and differentiationbetween O. sinensis and its hosts imply that they have coevolved.

동반성장 우수 대기업의 재무적 특성에 관한 연구

권예경(Quan Yi-qing) 한국국제회계학회 2015 국제회계연구 Vol.0 No.61

Correlation between Intravoxel Incoherent Motion Magnetic Resonance Imaging Derived Metrics and Serum Soluble CD40 Ligand Level in an Embolic Canine Stroke Model

Xiao-Quan Xu,Chen-Jiang Wu,Shan-Shan Lu,Qian-Qian Gao,Qing-Quan Zu,Xing-Long Liu,Hai-Bin Shi,Sheng Liu 대한영상의학회 2017 Korean Journal of Radiology Vol.18 No.5

Objective: To determine the relationship between intravoxel incoherent motion (IVIM) imaging derived quantitative metrics and serum soluble CD40 ligand (sCD40L) level in an embolic canine stroke model. Materials and Methods: A middle cerebral artery occlusion model was established in 24 beagle dogs. Experimental dogs were divided into low- and high-sCD40L group according to serum sCD40L level at 4.5 hours after establishing the model. IVIM imaging was scanned at 4.5 hours after model establishment using 10 b values ranging from 0 to 900 s/mm2. Quantitative metrics diffusion coefficient (D), pseudodiffusion coefficient (D*), and perfusion fraction (f) of ischemic lesions were calculated. Quantitative metrics of ischemic lesions were normalized by contralateral hemisphere using the following formula: normalized D = Dstroke / Dcontralateral. Differences in IVIM metrics between the low- and high-sCD40L groups were compared using t test. Pearson’s correlation analyses were performed to determine the relationship between IVIM metrics and serum sCD40L level. Results: The high-sCD40L group showed significantly lower f and normalized f values than the low-sCD40L group (f, p < 0.001; normalized f, p < 0.001). There was no significant difference in D*, normalized D*, D, or normalized D value between the two groups (All p > 0.05). Both f and normalized f values were negatively correlated with serum sCD40L level (f, r = -0.789, p < 0.001; normalized f, r = -0.823, p < 0.001). However, serum sCD40L level had no significant correlation with D*, normalized D*, D, or normalized D (All p > 0.05). Conclusion: The f value derived from IVIM imaging was negatively correlated with serum sCD40L level. f value might serve as a potential imaging biomarker to assess the formation of microvascular thrombosis in hyperacute period of ischemic stroke.

Follow-Up of 58 Traumatic Carotid-Cavernous Fistulas after Endovascular Detachable-Balloon Embolization at a Single Center

Xiao-Quan Xu,Sheng Liu,Qing-Quan Zu,Lin-Bo Zhao,Jin-Guo Xia,Chun-Gao Zhou,Wei-Zhong Zhou,Hai-Bin Shi 대한신경과학회 2013 Journal of Clinical Neurology Vol.9 No.2

Background and Purpose This study evaluated the clinical value of detachable-balloon embolization for traumatic carotid-cavernous fistula (TCCF), focusing on the frequency, risk factors, and retreatment of recurrence. Methods Fifty-eight patients with TCCF underwent transarterial detachable-balloon embolization between October 2004 and March 2011. The clinical follow-up was performed every 3months until up to 3 years postprocedure. Each patient was placed in either the recurrence group or the nonrecurrence group according to whether a recurrence developed after the first procedure. The relevant factors including gender, fistula location, interval between trauma and the interventional procedure, blood flow in the carotid-cavernous fistula, number of balloons, and whether the internal carotid artery (ICA) was sacrificed were evaluated. Results All 58 TCCFs were successfully treated with transarterial balloon embolization, including 7 patients with ICA sacrifice. Recurrent fistulas occurred in seven patients during the follow-up period. Univariate analysis indicated that the interval between trauma and the interventional procedure (p=0.006) might be the main factor related to the recurrence of TCCF. The second treatments involved ICA sacrifice in two patients, fistula embolization with balloons in four patients, and placement of a covered stent in one patient. Conclusions Detachable balloons can still serve as the first-line treatment for TCCFs and recurrent TCCFs despite having a nonnegligible recurrence rate. Shortening the interval between trauma and the interventional procedure may reduce the risk of recurrence.

중국회계준칙의 제정규범과 국제재무보고기준과의 비교

권예경(Quan, Yi Qing) 한국국제회계학회 2013 국제회계연구 Vol.0 No.49

중국의 국제회계기준과의 수렴에 있어서도 정치경제적 차원에서 보면 65개 다민족 국가로 사회주의 시장경제라는 특성을 갖고 있다. 또 한편으로는 세계의 중심이라는 중화사상의 자긍심을 갖고 있다. 이러한 정치경제적 상황과 자긍심은 1개의 규율, 2개 원칙, 3개의 이념에 의해서 회계기준의 설정에서도 그대로 반영되어 있다. 예컨대, 준칙의 내용에서 뿐만 아니라 회계용어(자산부채표, 권익, 권채발생주의, 지속경영가설)에서도 이런 규범에 입각해서 중국의 경제사정과 고유의 자긍심을 반영하고 있다. 국제회계기준과 비교해보면 중국의 기업회계준칙은 부문규칙의 범주에 속하여 재정부의 법률 규범이기 때문에 법률적 강제력을 갖고 있다. 이러한 중국 회계준칙에서 ‘재무보고를 위한 개념체계’를 기본준칙으로 하고 ‘기준서’에 해당하는 부분을 구체준칙이라 한다. 기본준칙의 면에서 보면, 중국의 경우에 회계의 수탁책임을 국제회계기준에서 보다 더 중요시 하고 다음과 같은 점에서도 차이가 있다. 첫째, 국제회계기준위원회의 체계가 재무제표의 목표, 기본가정 부분을 단독으로 열거하지만 중국의 기본준칙이 총칙부분에서 재무제표의 목표와 기본 가정을 규정하고 있다. 둘째, 국제회계기준위원회의 체계는 재무제표의 요소가 전체로서 그것의 정의, 인식, 측정을 규범에 맞도록 하고 있지만 중국기업회계준칙은 각 요소을 단독으로 열거하여 규범에 맞도록 하고 있다. 셋째, 국제회계기준위원회의 체계는 자본과 자본유지개념을 일개 부분으로 간주하지만 중국기업회계준칙은 그것을 언급하지 않고 있다. 구체준칙의 면에서 중국회계준칙을 국제회계기준과 비교해 보면, 중국에서는 공정가치모형을 일정 조건을 만족하는 경우에만 적용할 수 있고, 대손충당금、단기투자감가충당금、재고자산감가충당금、장기투자감가충당금고정자산감가충당금、무형자산간가충당금、건설중인자산감가충당금과 위탁차관감가충당금의 설정으로 일단 손실로 인식하면 이후에 이득으로 환수된다고 하더라도 충당금환입(이득)으로 인식하지 못하도록 규정하고 있다. 그 외에도 고정자산과 무형자산에 재평가모형과 관련이 있는 규정이 없으며 현금선택권이 있는 주식기준 보상 규정이 없다. 또, 현금흐름표의 작성에 직접법만을 허용하고 있는 차이점이 있다. The Chinese Accounting Standard are similar to International Financial Reporting Standard altogether. Nevertheless, Chinese Accounting Standard is not different from IFRS so much. I found a few differentia between IFRS and CAS. That are stewardship emphasized, monetary assumption in CAS. I found some different image from the same english words such as going concerns postulate(繼續經營), accounting entity(經營實體),owners`right(所有者權益), balance sheet(資産負債表), income statement(利潤表), revenues(收入), accrual basis(權債發生主義), measuring(計量), recognition(確認) and so on in CAS. The objectives of financial statements in IFRS is to provide useful information about economic entities that is intended to be useful in making economic decisions. but the objectives of financial accounting in Chinese Accounting Standard are to provide useful information about economic entities and to ensure the stewardship responsibilities of management. The differentia of accounting standard and terms" nuance are based on their own culture. Nevertheless, Chinese Accounting Standard and International Accounting Standard will be astringent in future. there are not capital maintenance concept in CAS and revaluation model is not applied in measuring fixed asset and intangible asset. Fair value measurement can be applied under a few conditions strictly and direct method can be applied only on cash-flow statement in CAS.