仁祖代 前半《光海君日記》의 편찬과 《光海君日記纂修廳儀軌》

최연식 서울대학교. 규장각 한국학 연구원 2003 규장각 소장 의궤 해제집 Vol.1 No.-

조선후기 석씨원류의 수용과 불교계에 미친 영향

최연식 보조사상연구원 1998 보조사상 Vol.11 No.-

공공기관 통합재무보고의 현황과 개선방안에 대한 연구

최연식,조형태,이지연 한국회계학회 2021 회계저널 Vol.30 No.2

본 연구는 공기업 및 준정부기관의 통합재무보고 수단인 총괄결산서의 현황을 심층적으로 분석하고, 이를 기초로 정보이용자가 총괄결산서를 보다 효율적·효과적으로 활용할수 있도록 개선방안을 모색하였다. 우선, 총괄결산서의 개선을 위해 공공기관 총괄재무제표를 작성하기 위한 회계기준 등을 제정하고, 총괄결산서는 결산총평과 총괄재무제표로만 구성하며, 기관별 재무제표와 부속서류는 첨부자료로 분리하되 기관별 감사보고서로 갈음할필요가 있다. 둘째, 결산총평의 개선을 위해 주된 정보이용자를 정의하고, 그들의 요구에적합한 정보를 제공할 수 있도록 결산총평의 서술원칙을 설정할 필요가 있다. 일반 국민을위해 핵심적인 재무정보를 알기 쉽게 제공할 수 있는 공시수단의 도입을 검토할 필요가 있다. 마지막으로, 주요 재무비율은 수익성과 공익성이 균형을 이루고, 중요도가 낮은 중복지표를 간소화하며 기관의 특성차이를 반영할 수 있도록 개선할 필요가 있다. 본 연구는 선행연구에서 다루지 않았던 공기업·준정부기관의 총괄결산서를 체계적으로 분석하였다는 점에서 차별성이 있다. 본 연구의 제안은 공공기관의 재무보고를 개선하고 다양한 정보이용자의 활용도를 높이는데 공헌할 것으로 기대한다. Criticisms have been raised that the readability and efficiency of SOEs’ financial reporting are greatly limited. This study examines the current financial reporting of SOEs so that information users can utilize annual reports of SOEs more efficiently and effectively. Most of all, it is recommended to establish more sophisticated accounting standards for preparing the aggregated financial statements of SOEs. In addition, The aggregated financial reporting needs to be simplified. It is also recommended to define the primary information users in order to improve the general review, and to set the principles of writing a general review to provide information in accordance with their information needs. Finally, it is recommended to introduce a special report for the general public. Most of the preceding studies are limited to the financial reporting of the central government and local governments, and there are few studies related to the general financial reporting of public institutions. This study is differentiated in that it systematically analyzes the general accounts of public corporations and quasi-governmental organizations that were not covered in previous studies. Through this, there is a contributing point in that the financial reporting of public institutions has been improved and improvement measures that can improve the utilization of various information users are suggested.

英祖初《肅宗大王實錄》편찬과《肅宗大王實錄纂修廳儀軌》

최연식 서울대학교. 규장각 한국학 연구원 2003 규장각 소장 의궤 해제집 Vol.1 No.-

신라 하대 철불 명문의 재검토

최연식 한국목간학회 2022 목간과 문자 Vol.- No.28

The inscriptions on the iron Virocana Buddha statues of Shilla made in the half of the 9th century has been regarded as valuable records to understand the social and religious transformation of the country. But there are not a little ambiguities in deciphering and translating in the inscriptions. In this article, we re-examined the inscriptions especially concentrating on the Buddhist lexicons and concepts. For the inscription of Borim-sa Virocana Statue, we discovered a case of the alternation of Chinese character and abbreviation sign where the same word repeats. We also re-deciphered the phrase of ‘躬作不覺勞困也’ to ‘躬辨不覺勞困也’ and re-translated it from ‘worked in person, but did not feel the fatigue’ to ‘payed in person, so felt no difficulty (in the project).’ For the inscription of Dopi’an-sa Virocana Statue, we discovered that there is a verse composed of four seven-character phrases in the 4th to 5th lines and re-translated them. We also re-deciphered the words of ‘侍士[or 伯士]’ and ‘居士’ to ‘化士’ and ‘辰土.’ And this re-deciphering led us to guess that the building of the statue was led by the person of Gyeoncheong who organized the donaters of one thousand and five hundred people in the Jinto(辰土), which might be the south-eastern area. For the inscription of Samhwa-sa Virocana Statue, we re-deciphered the character of ‘人’ in the first line and ‘白’ in the 4th line to ‘八’ and ‘由.’ The first re-deciphering helped us to understand why ‘踈勒’, the name of a Central Asian country, was recorded in this inscription, and the second one revealed the role of the renowned Great Huayan Master Gyeol’eon mentioned in the third line. Through these re-decipherings and re-translations we came to know some important new facts on the people who built the iron statues, especially their Buddhist beliefs. 신라 하대 철불들의 명문은 당시의 사회 변화와 불교계의 모습을 알려주는 자료로 많은 관심을 받아왔다. 하지만 명문의 판독과 해석에는 아직도 명확하지 않은 점이 적지 않다. 이 글에서는 새로운 자료들을 토대로 불교 용어와 개념들에 주의하면서 신라 하대 철불 3점의 명문 내용을 새롭게 판독하고 해석해 보았다. 보림사 불상 명문에 대해서는 단어가 중복될 때에 본래 글자와 疊字符를 교대로 적는 모습이 나타나고 있음을 지적하였고, 기존에 ‘躬作不覺勞困也’로 판독하여 ‘몸소 일하였지만 피곤함을 느끼지 못하였다’고 해석되었던 구절을 ‘躬辨不覺勞困也’로 새롭게 읽어 ‘(국왕이) 직접 비용을 부담해주어 (공사에) 어려움을 느끼지 못하였다’로 해석하였다. 도피안사 불상 명문에 대해서는 제4~5행 부분이 7언 4구의 銘文, 즉 게송으로 구성되었음을 밝히고 이 부분을 새롭게 해석하였다. 또 그동안 侍士 혹은 伯士로 판독된 부분과 居士로 판독된 부분을 각기 化士와 辰土로 새롭게 판독하고 그에 기초하여 본 불상이 ▨龍岳의 堅淸이 化士가 되어 辰土의 1천 5백인의 협조를 받아 조성된 것으로 해석하였다. 삼화사 노사나불상 명문에 대해서는 제1행의 人으로 판독된 글자를 八로 고쳐 읽어 명문에 중앙아시아 지역에 있는 疏勒이 언급된 이유를 밝혔고, 제4행의 ‘白’을 ‘由’로 읽어 명문에 언급된 決言 대대덕이 불상 조성에 담당한 역할을 새롭게 이해하였다. 이상의 새로운 판독과 해석을 통해 신라 하대 철불들의 조성 과정 및 조성에 참여한 사람들의 신앙 내용에 대해 새로운 사실들을 확인할 수 있었다

지방자치단체가 출자·투자한 지방공기업 지분증권 회계처리의 현황과 제언

최연식,이지연 (사)한국정부회계학회 2019 정부회계연구 Vol.17 No.3

The purpose of this paper is to investigate the appropriateness of the accounting standard which Korean local governments apply for majority equity interest in SOEs. Based on the current accounting standard, local governments report their majority equity interests as investments in associates at the acquisition value. However, these investments in associates need to be accounted for by equity method when local governments have control or significant influence over SOEs, otherwise, measured at the fair value in order to improve the relevance of financial statement information. 본 연구의 목적은 지방자치단체가 출자·투자한 지방공기업의 지분증권에 대한 회계처리기준을 평가하고 개선방안을 제시하는 것이다. 현행 지방회계기준은 지방공기업에 출자·투자한 지분증권을 투자자산인 장기투자증권으로 인식하고, 취득원가로 측정하여 재정상태표에 보고하도록 규정하고 있다. 그러나, 이러한 지분증권은 지방자치단체가 유의적 영향력을 보유한 경우 지분법 회계를 적용하고, 이외에는 공정가치로 측정하도록 관련 회계처리 규정을 개선할 필요가 있다. 이를 통해 지방자치단체의 재무정보가 보다 목적 적합하고 충실히 표현될 것으로 기대된다.

『蒙山和尙普說』에 나타난 蒙山의 행정과 高麗後期 佛敎界와의 관계

최연식,강호선 보조사상연구원 2003 보조사상 Vol.19 No.-

Kanhua(看話, Kor. Kanhwa) meditation has become the representative philosophy in Korean Buddhism after the eminent Korean Zen master Chinul adopted it his zen training method. The close contact between Korean Buddhism and Chinese Jiangnan area Buddhism during the Mongol reign was important background for the Kanhua meditation to be main stream in Korean Buddhism Mengshan De-yi, the Zen master who advocated the Kanhua method in Jiangnan area had a great influence Upon Korean Buddhism in the late 13th century. Mongshan gave teachings to Korean monks and high officials by exchanging letters and direct meetings. And after his death the Korean believers invited his disciple Tieshan Shaoqiong and helped him to spread his master's teaching. Mongshan's writings were also introduced into Korea and read widely. They caused great philosophical changes in Korean Buddhism The Mengshan heshang pushuo kept in Chinese National Library in Beijing is a document that has never been introduced and analyzed before. It is composed of 4 volumes and takes nine sermons preached from l287 to 1296. In the sermons there are not a few special characters of Mengshan's thought not shown in his other writings."" Some of the important teachings shown in this new document ate"" following; first, the definite practices such as three-forbidden(三莫) and three-point(三要), second, the claim of immediate enlightenment and gradual practice(頓悟漸修) and the third is the connection of the reading and recitation of Scripture with meditation. Besides the teachings we can also find some information about Mengshan's life and activity which is not cleared until now. In 1278 he retired and resided at the Xiuxiu-an(休休庵) in Hangzbou. During this time, he devoted himself to teaching the Zen practice to monks and laymen. He also wrote and published many writings on Zen and supervised Buddhistic rituals and delivered sermons in Jiangsu and Zhejiang regions. He was supported by the intellects and officials in the regions. In addition, there is a sermon which was preached in 1296 to celebrate the 00th birthday of Korean king at the time. This sermon was delivered on request of a Korean Monk who came from Suseon-sa(修禪社) which had followed the teachings of Chinul. This is very important source to understand the relationship between Mengshan and Korean Buddhism In particular, it proves that the Susheon-sa played a key role in connecting between Mengshan and Korean Buddhism.

고려대장경의 역사적 의미

최연식 대우재단 2011 지식의 지평 Vol.- No.10

The Evolution of ‘Socialism with Chinese Characteristics’: Its Elliptical Structure of Socialist Principles and China’s Realities

최연식 인하대학교 국제관계연구소 2011 Pacific Focus Vol.26 No.3

Since the early twentieth century, China has sought an avenue for the sinification of Marxism. China has attempted to integrate the socialist principles with China’s concrete realities under the condition of new historical contexts. ‘Socialism with Chinese characteristics’ is a product of those efforts. The fundamental nature of ‘socialism with Chinese characteristics,’ though, is at the center of controversy because its conceptual definition is unclear and incoherent. Indeed, socialism with Chinese characteristics has unceasingly evolved along with changes in historical settings, showing diverse patterns of practice. Accordingly, this paper sees ‘socialism with Chinese characteristics’ as a work in progress that is still evolving along with the interaction between the socialist principles (ideology) and Chinese characteristics (reality). Ideally the ultimate goal of ‘socialism with Chinese characteristics’ is to achieve national salvation by making China strong and rich. However, this desire for a strong China has been revealed in a range of volatile actions and reactions swinging between socialist principles and China’s realities. This paper sheds light on the development of Chinese socialism by examining three historical periods: the integration of Marxism and China’s realities in the Mao era; the road of reform and socialist modernization in the post-Mao era; and the new road to socialist spiritual civilization in the 1990s. The journey for a new Chinese civilization started with complete denial about its traditional culture. However, what we seeing today is China’s deliberate paying attention to the traditional culture. Nonetheless, socialism with Chinese characteristics that highlights the positive influence of cultural factors is still equivocal as to whether China will maintain its current pattern of development.

純祖初《正宗大王實錄》의 편찬과 《正宗大王實錄廳儀軌》

최연식 서울대학교. 규장각 한국학 연구원 2003 규장각 소장 의궤 해제집 Vol.1 No.-