ඒߛઔߒႃע
รնԼᙀรԲཚʳ 2004 ڣ 6 ִʳ 179-210
҂ఀᐠᄺᆓ౩౪ݷଆ!
оଽࡎӴୢ࣏ٽ!
ዽ ᙘ ർ ! ఙ ಏ ߢ ဢ ! ࡌ
ᆖᛎऱլནΔףՂڇᆖᛜՂਝڶऱᤁञፖኔᚘԺΔڍߏمؔඒᖲዌऱ ತ೭ጥথထૹ࣍ڕ۶ၲᄭΔ࢙ۖฃԱತ೭ቤΕᆏੌΕፖሎشհૹࢤΖڶ ᦸ࣍ತ೭ᤂൻΕ։Εᓳ৫Εፖሎشऱړᡏऴ൷ᐙԱؔඒᖲዌᆖᛜࡎ౧հᘋಐΔ
ۖഏփ؆ᣂ࣍ؔඒᖲዌತ೭ጥऱઔߒথਢᄕ৫ऱΔ٦ףՂඒߛຝኙഏاඒ ߛٻՀۼऱެਢݿཬΕᑻᚐߏؔΔאཛ܍၄֏ۖॺ᥆ᆠ೭ࢤඒߛංၞΔڂڼ
ࣔᛵፕվᖂছඒߛᖲዌತ೭ጥऱൣݮΔၞۖ൶ಘ༼ࣙհሐאᚥܗࠡݔᆖ ᛜሎ܂Δਢᅝছࠥլ୲ᒷᄕ૰֊ऱ೭Ζءઔߒࠌشം࠴ᓳऄאᛵᇞৠ چߏمؔඒᖲዌऱತ೭ጥൣउΔࠀᖕઔߒ࣠Δ༼נ৬ᤜΔא܂ඒߛ۩
ਙᅝݝ༼ࣙؔඒᖲዌತ೭ጥய౨ፖ࿇୶ؔඒਙհەΖ
ᜢᗖຒǺ௲ػՉࡹǵ୍ᆅǵѴٽ௲ػǵدҥѴ௲ᐒᄬ
ᏯᝊǴ୯ҥࡀܿৣጄᏢଣ୯҇௲ػࣴز܌շ௲
ഋඁࣔǴ୯ҥࡀܿৣጄᏢଣѴٽ௲ػᏢسշ௲
ႝηແҹࣁǺ[email protected]; [email protected]
ዺВයǺ2004 ԃ 1 Д 25 ВǹঅुВයǺ2004 ԃ 4 Д 9 Вǹ௦ҔВයǺ2004 ԃ 5 Д 21 В
Bulletin of Educational Research June, 2004, Vol. 50 No. 2 pp. 179-210
The Financial Management of Child Care Centers: A Study Based on the
Kaohsiung-Pingtung Area
Pao-Hwa Chan! Weigh-Jen Chen A b s t r a c t
Although facing economic decline and increased competition, many private child care centers still focus their financial management only on increasing income. They ignore the importance of financial planning and reducing expenditures, not knowing that the distribution and utilization of funds directly affect the prosperity of a business.
Since the government now encourages and supports private child care centers in order to promote its new policy of free but not compulsory education for children over five years old, we urgently need to understand the difficulties now facing child care centers’
financial management, to find solutions to the problems and help these centers run their business properly. This study used a survey method; its purpose is to analyze the finan- cial-management situation of private child care centers in the Kaohsiung-Pingtung area.
Based on the results of this research, suggestions are made for enhancing the efficiency of child care centers’ financial management and for developing a clearer policy re- garding early childhood education.
Keywords: educational administration, financial management, early childhood education, private child care centers
Pao-Hwa Chan, Assistant Professor, Graduate Institute of Elemeneary Education, Na- tional Pingtung Teachers College
Weigh-Jen Chen, Assistant Professor, Department of Early Childhood Education, Na- tional Pingtung Teachers College
E-mail: [email protected]; [email protected]
Manuscript received: Jan. 25, 2004; Modified: Apr. 9, 2004; Accepted: May 21, 2004
ಥăჰ ኢ
ʙăࠂՀጠ!
ᖕ 2001 ڣ٤ഏؔࠝඒߛཏऱ࣠᧩قΔߏمؔᆇႼඒஃৱሖᑑᄷፖ壂ܓ ऱૡࡳᄎڂψؔᆇႼႼ೭ᆖᛜ೯ኪωፖψࢬ٨ٺႈگԵਢܡฤٽګءωۖڶฆΖ ᆖᛜႉܓऱߏمؔᆇႼבٽඒஃޢִᜲᇷԿᆄցאՂΕլٽඒஃԲᆄնՏ ցؐ׳հֺࠏለΔኙࠡඒஃಯٖᐿ࠶ਢֺᅃֆمؔᆇႼᑑᄷऱֺՈለΖઌ ኙچΔᆖᛜܺᣄऱߏمؔᆇႼঞਢլᓵٽፖլٽΔבޢִԲᆄցאՀᜲᇷ հֺࠏ݁ለΔۖঠԺፂऱߏمؔᆇႼΔኙࠡඒஃಯٖᐿ࠶ਢආ۞ૡᑑᄷऱֺ
ለΔֺᅃֆمؔᆇႼᑑᄷऱֺঞለ܅Ζ؆Δࢬ٨ٺႈگԵฤٽګءऱߏ مؔᆇႼΔլ܀בլٽඒஃԲᆄնՏցאՂհֺࠏለΔࠡඒஃಯٖᐿ࠶ᑑ ᄷֺᅃֆمؔᆇႼऱֺՈለΖطڼױवΔߏمؔᆇႼඒஃऱৱሖΕಯٖᐿ࠶
ፖؔᆇႼऱᆖᛜणኪא֗ᆖᛜृऱತ೭ቤፖ։࣫౨ԺਢஒஒઌᣂऱΰᄘഏᔅΕ ᓐዊ၆Δ2002αΖ९ཚאࠐΔߏمؔᆇႼඒஃൄڂᜲᇷৱሖ܅Ε壂ܓΕྤՠ܂অ Ꮍڂైฆ೯ࢨᠦΔኙؔඒᔆᐙৰՕΰۂᣝ๙ΕමဍΔ1997ΙࣥࠕፚΔ 1994Ιᗝભ၆ΕᓐਞભΕۂᣝ๙ΕᘕભဎΔ1995ΙWhitebook & Eichberg, 2002αΖ
ૉޏߏمؔᆇႼඒஃऱৱሖ壂ܓ֗ՠ܂سኪᛩቼΔא༇ૹؔඒඒஃڇറᄐՂ ऱψᆖᛎᏝଖωΔᣂܛڇ࣍ᆖᛜृਢܡࠠໂڶኔچေ۷ءߪႼࢬයٙࡉᜲᇷዌ ऱ౨ԺΔྥ৵ૡࡳٽऱದᜲ֗ᓳᜲࠫ৫Δࠀ೯ૡࡳಯٖΕٖΕᓳٚࠫ৫
֗ၞଥᙄऄΔᨃؔඒ۔ஃࠩছནΔאڇؓऱՠ܂ᛩቼխറ֨ીԺ࣍ඒᖂ
ᔆऱ༼ࣙΰᄘഏᔅΕᓐዊ၆Δ2002αΖ
᧩ྥچΔತ೭։࣫ΕᤂൻΕ։Εᓳ৫Εፖሎشऱړᡏլ܀ᐙԱؔඒᖲዌ ᆖᛜࡎ౧հᘋಐΔՈᄎኙؔඒஃᇷፖᔆທګᓢᚰΖ܀ਢᆖᛎऱլནΔףՂڇ ᆖᛜՂਝڶऱᤁञፖኔᚘԺΔڍߏمؔඒᖲዌऱತ೭ጥထૹ࣍ڕ۶ၲ
ᄭΔ࢙ۖฃԱತ೭ቤΕᆏੌΕፖሎشհૹࢤΖط࣍ඒߛຝኙഏاඒߛٻՀ
ۼऱެਢݿཬΕᑻᚐߏؔΔאཛ܍၄֏ۖॺ᥆ᆠ೭ࢤඒߛංၞΔۖഏփ؆ᣂ࣍
ؔඒᖲዌತ೭ጥऱઔߒথਢᄕ৫ऱΔڂڼࣔᛵፕվᖂছඒߛᖲዌऱತ
೭ጥൣݮΔၞۖ൶ಘ༼ࣙհሐאᚥܗࠡݔᆖᛜሎ܂Δਢᅝছࠥլ୲ᒷᄕ
૰֊ऱ೭Ζ
ʠăࠂՀάڟ!
ءઔߒհؾऱᤍ٨ڕڻΚ
(ԫ)ᛵᇞৠچߏمؔඒᖲዌऱತ೭ጥൣउΔࠀֺለլٵچΕլٵ
ᑓၴऱತ೭ጥฆൣݮΖ
(Բ)൶ಘױቃྒྷؔඒᖲዌᆖᛜൣݮऱ᧢ႈፖቃྒྷൣݮΖ (Կ)൶ಘৠچߏمؔඒᖲዌኙઆ塒ऱֱڤΖ
()ᖕઔߒ࣠༼נࠠ᧯৬ᤜΔאࠎඒߛ۩ਙᅝݝ༼ࣙؔඒᖲዌತ೭ጥ
ய౨ፖ࿇୶ؔඒਙհەΖ
෮ă͛ᚥଣ
ʙăጠ်ਜ਼႓୩ڟሒ!
Օຝ։ऱؔඒᖲዌΔᇷءᠰڶૻΔิ៣១Δᄎૠࠫ৫ֶٍݙໂΔጥᆖᛜ
ެࠉᘸ֟ᑇऱጥԳࢨᆖᛜृΔڂڼጥଅԫઃੌ࣍Κڶߩജழၴ܂
ฃቤΕॺإڤऱփຝᒝுፖጥ൳ᠾڥΕԳࠃംᠲ௬Εٵᄐ༞ࢤᤁञΕᄐ೭ං
୶ܺᣄΔૉ٦ףՂᛜሎᇷ८ᓳ৫؈ᅝፖ։լᅝΔࢨਢತ೭ዌլߜፖᛜሎլΔ ലٲ֗ؔඒᖲዌհسژ࿇୶ΔڂڼΔݙऱತ೭ጥࠫ৫ਢؔඒᖲዌةᥛᆖᛜ࿇
୶հ೯ԺΰBattersby, 1995; Brower & Sull, 2001; Foster-Jorgensen & Harrington, 1996αΖഗءՂΔؔඒᖲዌࡉᛜܓᖲዌತ೭ጥऱؾᑑڶৰՕऱլٵΔBrigham ፖ
Ehrhardtΰ2002αਐנᛜܓᖲዌထૹ່ՕᢰᎾய墿Δᝑޣܓ墿ᄕՕ֏ΔࠌֆᏝଖΕ
ैࣟತ༄ሒ່ࠩՕΔۖؔඒᖲዌऱؾᑑᚨאؔඒࠌࡎءەၦΔထૹࡳ֗९ ཚ࿇୶ΰKagan et al., 2002αΖڂڼΔؔඒᖲዌݙګषᄎࣚ೭ΕጐඒߛຂٚΕ ፖሒࠩࡳ࿇୶հᆖᛜؾᑑΔࠡತ೭ጥᚨץܶತ೭ቤΕ।ᒳ፹ΕᄎૠுᔭΕ ቃጩ։࣫Εፖᇷ८ጥնՕຝ։ΰBryce, 1987; Maddox, 1999αΖ
รԫଡψತ೭ቤωऱຝ։ΔਢࠉᖕٺଡႼࢬհࢤᔆፖᑓΔေ۷ං୶ٺႈ
ᄐ೭ࢬᏁհᇷ८ᑇၦ֗ழ࿓Δղאࠃ٣ᐉშࡌയऱቤΔૡࡳತ೭ቤհ९ཚ ૠΔ֭གᖲዌհ९ཚ࿇୶ؾᑑΰBrigham & Ehrhardt, 2002; Sciarra & Dorsey, 1998αΖ
รԲଡψ।ᒳ፹ωऱຝ։Δਢ༼ࠎᖲዌڇࡳழၴփऱತ೭णउፖᇷ८ੌ
೯ऱႨΰBrigham & Ehrhardt, 2002αΖഗءՂತ೭।ץܶᇷข႘।Ε८ੌ
ၦ।ΕگԵܫ֗࿔ܫΖݙᖞऱ।ᒳ፹Δױᚥܗؔඒᖲዌൕತ೭ܫΕತ ೭ᇷறװቃྒྷΕڂᚨױ౨࿇سऱآࠐ೯ٻΰEiselen, 1992; Sciarra & Dorsey, 1998αΖ
รԿଡψᄎૠுᔭωऱຝ։Δਢਐנᄐ೭հΕᄎૠڤհެࡳΕுᔭ
ᖕፖመ࿓հࠫࡳΕᄎૠઝؾፖಖെ᙮հࣔᒔࡳᆠΔᖕຂٚ։ࣔΕᐋᐋຂΕ ፖᖕ૿ڤ֏ऱԿଡഗءঞΔሒࠩփຝጥ൳ऱؾऱΔאঅᥨᖲዌᇷขᝩ܍
լᅝࠌشΔٵழ༼ՠ܂யΰBrigham & Ehrhardt, 2002αΖ
รଡψቃጩ։࣫ωऱຝ։Δਢެࡳڕ۶א່ٽऱᇷ८ګءΔᙇᖗ່ࠋऱ ᇷ८ࠐᄭΔᤂൻؘךٝऱቃጩᆖ၄Δא֭ᚨٺጟլٵ࿓৫ऱᄐ೭ᏁޣΰBrigham
& Ehrhardt, 2002αΖٵழܓش८ቃጩΕച۩ቃጩΕፖᇷءቃጩऱ፹܂Δᙟழ༼ࠎ
ቃጩᇷಛΔᚥܗ৬مױച۩ऱެΰMaddox, 1999; Morris & Helburn, 1996αΖ รնଡψᇷ८ጥωऱຝ։ΔՈ༉ਢᛜሎᇷ८ऱ։ፖᓳ৫Δԫֱ૿ެࡳ
ੌ೯ᇷ८հᑇᠰΔא֭ᚨٺጟᄐ೭೯८֭בऱᏁΔԫֱ૿Ծႊەၦཙڍ塒
८ބ༈ڜ٤հދᇷጥሐאᏺףؔඒᖲዌհܓஒگ墿Δࠌᇷ८অڶઌᅝᐘࢤΔ
אᚨבٺጟᜯழ᧢೯Δཚࠌലᇷᄭ܂່ڶயऱᖞٽ֗ሎشΔאሒࠩႼࢬᆖᛜᇷء հ່ڶயܓشΰBrigham & Ehrhardt, 2002; Brower & Sull, 2001αΖ
ጵٽՂ૪Δᐖᆠऱತ೭ጥץܶԱᄎૠࠃႈΔᆠऱತ೭ጥԯਢቤႼࢬ
ؘႊঅڶߩജڇؘழڶךٝऱᇷ८ΔאڂᚨٺጟլٵழΕլٵ࿓৫ऱᏁޣΔ ڇٽऱᇷ८ګءՀΔലᇷᄭ܂່ڶயऱᖞٽፖሎشΖڂڼΔತ೭ጥլ܀ਢؔ
ᆇႼႼ೭ՠ܂ऱԫຝ։Δࠡᚌ٭ፖᆖᛜऱګඓኙਢஒஒઌᣂऱΖ
ʠăԽγጠ်લՎڟਜ਼႓୩ੰᖠ!
ഏփߏمؔඒᖲዌΰאՀ១ጠߏؔαཏሙኙತ೭ጥլૹီΔ֠ࠡਢնଡ
ఄ్אՀऱ՛ীᖲዌΔڂࠡຂԳՕڍᑇܛႼࢬ९ΰࢨႼࢬ९հᘣԳαΔႼࢬ
հᆖ၄ࠐᄭאࢵسΔਚፖࠡהႼࢬၴऱࢵسᤁञൄႼࢬ९ଚီᅝྥΔ
۟ਢഄԫܘԺऱؾᑑፖֱٻΖ
Morganΰ1997αਐנႼࢬ९ଚૉਢאࢵسຂٚΔঞਢా֏Ոᅶ֏Աה
ଚ۞ߪࢬފዝऱߡۥΖCulkinΰ1997αᎁԫଡጠऱႼࢬ९ؘႊࠠໂڶԮՕ౨ ԺΚႼ೭ऱ࿇୶ፖፂΕ۩ਙؾᑑऱૠፖച۩ΕԳࠃጥऱயΕषߜړᣂ এऱ৬مΕႼփໂऱፂፖឩךΕٺጟڶᣂऄऱᑵवΕፖತ೭ጥऱݾ؏Ζ
Culkin ٍ༼נڇຍؘໂऱԮՕ౨ԺխΔႼࢬ९ଚ່இΕֶ່ऱ౨Ժ༉ਢತ೭ጥ
ΖຍਢڂႼࢬ९ଚऱᖂહནፖറ९אؔࠝඒߛΔۖತ೭ጥ᥆࣍ᠧ
լ࣐ᛵᇞऱറᄐᏆΔՕറೃீؔඒᖂسࢬ༼ࠎऱᓰ࿓ԫࠀլץܶڶತ ೭ጥᣊΔڂڼತ೭ጥԯګႼࢬ९ଚ່ᙰ࿀Εཟ֫ऱࠃ೭Ζ༉ߏؔತ೭ጥ
ംᠲ܂ၞԫޡऱଳ࣫Δߏؔൄߠऱತ೭ጥംᠲױ։Հ٨༓ႈΚ )Ι*ၥߜၼҢϚ࿋!
ഗءՂᇷ८ሎشऱംᠲڍתፌڂ࣍८ጥլΕᚨگཱིႈլߜΕ֗בཱིፖ ᇷء֭נૠΖৰڍߏؔኙ࣍८إᒔᨠ࢚Δڶᔞᅝऱ८گ֭ቤΔ
ٍآቃ۷ᇷ८Ꮑޣऱழ࿓Δٵழֶ٤ݙᖞհᄎૠધᙕΔᖇᢞঅጥլᅝΔെ೭ լ堚ࢨآਊழಖെΔીࠌኔᎾᛜگᠰፖᚨבെཱིྤऄ൜Δۖࠌጥᄐृءߪྤ
ऄᛧإᒔհګءૠጩ֗ᛵᇞᛜᄐ؈Δತ೭।ױॾ৫ٍ܅Δլ࣐ᛧᎬ۩ऱ ॾٚΔᖄીॾشᜳஇΰBattersby, 1995; Brower & Sull, 2001αΖࢬאؔඒᖲዌ
ࠃ٣ړತ೭ᓳ৫հᄷໂΔࠌᇷ८ၜ᠏ႉܓΔᇷ८ሎش࣍ᨋΔய墿ܛױ༼Ζ ٵழֲٍؓፖࠐᎬ۩ᄮຏΔ৬مߜړॾشᖵፖࠐᣂএΔאໂᇷ८
ᓳ৫؈ᖕհᏁΔܛױឭๅᇷ८ᓳ৫؈ᨋऱܺឫΖ )Π*ၥߜϷϚ࿋!
ᔞᅝچ։ڶૻᇷ८ױ༼ய墿Δૉ։լᅝؘྥขسჾ؈Ζٵழԫߏؔ
ऱิ៣១ΔᠰڶૻΔತ೭ᄎૠጥઃش۞աᘣԳΔڕ࣠ءತ೭वᢝΔ ࢬऱᇷ८ቃጩٍਢॺൄٲᙠፖլ֊ኔᎾΔڶױ౨ᖄીཚᇷ८֭شፖ९ཚދᇷ ጥֶᅝΔທګੌ೯ᇷขऱࡐࡳ֏Δࢨ९ཚ࿇୶ቤΔळؾឩך࿏᧯ਜΔ ޡԵא႘塄႘ऱ༞ࢤ༛ᛩΖڂڼؔඒᖲዌհತ೭ᄎૠຂृؘႊᒔኔ༳༽ತ೭ण उፖᇷ८೯ٻΔᐉშቤૡࡳ९ཚತ೭ૠፖᖲዌ࿇୶ؾᑑΔٵழኙᇷ८ऱ
ᏁࢤᔆፖؘհᤂൻֱڤԱྥ࣍֨Δࠀലᖲዌ۞ڶፖᚨگᇷ८Εᄐၜ᠏ᇷ८Ε
ཚॾش၊ཱིΕխ९ཚ܅ܓ၊ཱིΕᏺףᖲዌᇷءլٵࢤᔆऱཱིႈش࣍౨ขس່
Օய墿հشຜΰBrigham & Ehrhardt, 2002; Bryce, 1987; Foster-Jorgensen & Har- rington, 1996αΖ
)έ*๖ᄺϚي!
ૉߏؔհ۞ڶᇷءլߩΔᘜᇷ၊ཱིመڍΔ႘ֺࠏೣΔڂۖܓஒᖜިૹΔ
ૉᆖᛜ࿑ڶլშΔࢨਢሖࠩནլࠋΔঞڶທګತ೭ܺᣄऱٲᙠΰStephens, 1990αΖ ڂڼؔඒᖲዌհತ೭ጥؘႊڇತ೭ጥऱᨠ࢚Ղޣᄅޣ᧢Δլ౨ޣᖲዌತ೭ መᣂऱᄕऄΔࠀኧࢍؚధತ೭ጥ༉ਢᎬ۩ᘜᇷऱಮ؈Δٵழޓᚨᇠࡳא ಳޣփຝᇷ८ؓᘝᚌ٣ؾऱΔٻ؆ᘜຏႛਢᜤᢀփຝᇷ८ᛩᆏऱᓳ৫ՠࠠ
ΰFoster-Jorgensen & Harrington, 1996αΖ
ʭăጠ်˞ਜ਼႓୩ൊୱ!
ತ೭ጥᚨطᖞ᧯ऱߡ৫֊ԵቤΔٍܛطᖞଡᖲዌᆖᛜጥऱֱٻઔߒ։
࣫Δطཚᖏࠫࡳࠩ९ཚᖏฃቤΔڇጥߓอՀሎشཚฃࠐ֭ᐶ९ཚਮ ዌΔሎشګء່՛֏Εᙇᖗ່ᔞ֏Εய墿່Օ֏ऱᄗ࢚ࠐၞ۩ತ೭։࣫ፖฃૡ
ࡳΖٵழ৬مತ೭ٲᖲቃᤞࠫ৫Δٲᖲრᢝऱ৬مૹ࣍ٲᖲ࿇س৵ऱΖࠃ٣
ړತ೭ቤΔᒳࠫቃጩ֗ᛜሎૠΔࡳཚ״ၲᄎᤜᛀಘᇷ८ᓳ৫࣠Εᛜሎܓ ᑮቃྒྷΕܓஒ֭בૠΕᇷ८ګءዌΔࠀ৬مڶயऱփຝᒝுࠫ৫Δאᝩ܍ڂ ತ೭ᓳ৫լᅝΕᢰᎾܓᑮֶࠋΕڶயփຝ൳֧ࠫۖ࿇ऱؔඒᖲዌᆖᛜٲᖲΖ
)Ι*ࢇ๊ڙۡ!
ؔඒᖲዌऱཚತ೭ਙΔ༉ਢڇ९ཚತ೭ጥऱቤՀΔሒګ९ཚਙऱ
ཚֱூΔץਔੌ೯ᇷ८ጥਙፖփຝ൳ࠫᒝுࠫ৫Ζ 1.ੌ೯ᇷ८ጥਙ
Stephensΰ1990αᎁؔඒᖲዌհੌ೯ᇷ८ࠡႼࢬ᜔ᇷขऱՕຝ։Δֲ່ؓ
ૹऱತ೭ጥՠ܂ڇ࣍ੌ೯ᇷ८հጥΔ壆ڕ८հጥࡉᓳ৫Δא֗ࡉ८ᘜ ᖲዌၴࠐא༳༽ᛜሎᇷ८հࠐᄭΔԫֱ૿ެࡳੌ೯ᇷ८հᑇᠰΔԾ
ֲൄᄐ೭೯Δא֭ᚨٺጟ८֭בऱᏁΔঅڶઌᅝᐘࢤᚨבٺጟᜯழ᧢೯Ζ
܀ੌ೯ᇷ८հڍኒऴ൷ᐙؔඒᖲዌհᛜሎګءΔڂڼತ೭ጥؘႊڇڼԲृၴ
༈ޣݔᔞऱؓᘝរΰBrower & Sull, 2001; Foster-Jorgensen & Harrington, 1996αΖ (1)ತ೭।ေ۷
ತ೭।ઌᅝ࣍ԫଡᆖᛜᖲዌऱ᧯ᛀ।Δױشࠐᛵᇞᖲዌڶऱᇷ८ዌΕ ᆖᛜᜎயፖᇷ८᧢೯ൣݮΖؾছΔԫᒳ፹ֆၲऱತ೭।ڶᇷข႘।Ε ჾ墿।א֗८ੌၦ।ΰHelfert, 2003; Shiryaev, 1999αΖ
A.ᇷข႘।
ᇷข႘।ΰBalance SheetαΔ،ຏൄਢܧԫଡᄎૠڣ৫ऱ່৵ԫֲᖲዌऱ ᇷขא֗၇ຍࠄᇷขऱᇷ८ࠐᄭऱᄗउΖൕᇷข႘।ᑇڗऱ᧢֏ױאܒࡳ
८塒ᠰਢܡመڍΛੌ೯ࢤᇷข८ᠰፖኔᎾਢܡઌฤΛैࣟፖᣂএԳࠐൣݮΛٺ
ႈᇷข႘ፖՂཚֺለฆൣݮΛؔඒᖲዌڕڶመڍհ८Δྤฆਢᇷ८հ
၄Δ܀ੌ೯ࢤᇷขլߩՈᄎᐙᇷ८ሎشհய墿Δၞۖ྇֟ᖲዌհگ墿Ζ B.ჾ墿।
ჾ墿।ΰIncome Statementαऱؾऱਢڇ।ሒਬԫᄎૠڣ৫ٺጟگԵΕ၄ ش֗࿔ᓿऱิګൣݮΖࠉᖕჾ墿।ᑇڗऱ᧢֏ױאܒࡳگԵګءਢܡፖಖᙕܭ ٽΛᛜگፖᛧܓਢܡٽΛਢܡڶฆൄᏺףऱᛜᄐႈؾΛᛜᄐ؆֭נਢܡٽΛ ᄗਔچᎅΔؔඒᖲዌᆖᛜگԵ྇װၲᔭګءΔ٦྇װጥᔭ၄شױᛜᄐܓ墿Δᛜ ᄐܓ墿ڬೈܓஒ၄ش֗࿔ᓿ৵ܛ࿔৵ܓΔ࿔৵ܓऱڍኒऴ൷ᐙآࠐऱᇷ ८ᓳ৫ፖދᇷ֭נΖ
C.८ੌၦ।
८ੌၦ।ΰStatement of Cash FlowsαᎅࣔԱਬԫᄎૠཚၴΔٞᄐٺጟ೯ ऱ८ੌၦิګΔאԿଡຝ։।قؔඒᖲዌ۞ᛜሎΕދᇷፖᘜᇷ೯խࢬขسऱ
८ੌԵፖੌנΖรԫຝ։ਢطᛜሎ೯ۖࠐऱ८ੌၦΔਢᖲዌإൄᛜᄐࢬข سऱΔࠡڻਢދᇷ࣍ᄅऱࡐࡳᇷขໂऱ८ੌၦΔ່৵ԫଡຝ։ਢࠐ۞ᘜᇷ
೯ऱ८ੌၦΖࠉᖕ८ੌၦ।ᑇڗऱ᧢֏ױאܒࡳᇷ८ࠐᄭਢܡࠐ۞ᛜᄐ
೯Λᇷ८ሎش࣍ٺႈ೯ਢܡᅝΛ (2)ತ೭ֺ։࣫
ತ೭ֺ։࣫ਢܓشՕၦತ೭ᇷಛઌյሎጩΔሎشԫଡઌኙࢤऱ։࣫ᑇڗΔ
אֺለᆖᛜᜎயፖቃྒྷآࠐ࿇୶ऱ១ঁֱऄΖլመଖࣹრऱਢΔತ೭ֺ։࣫
౨ᚥܗ܃ބנംᠲऱࢬڇΔথྤऄႛطᑇڗ᧢֏ܒឰᇠ؈ᘝֺਢط۶ጟ
ڂທګΔؘႊٽኙᆖᛎΕขᄐ֗ᖲዌऱسኪֺለ։࣫Δթ౨ބࠩூΖ A.ੌ೯ࢤֺ
ੌ೯ࢤֺΰLiquidity Ratioαᘝၦؔඒᖲዌ࠷ᇷ८ऱ୲࣐ࢤΔאᘝၦؔඒ ᖲዌਢܡڶ౨Ժᚍᝫܛലࠩཚऱऱ႘Ζࠡխऱੌ೯ֺΰCurrent Ratioαፖຒ೯
ֺΰQuick Ratioαشאྒྷࡳٞᄐ堚ᚍཚ႘ऱ౨ԺΔֺ။Օ।قᚍ႘౨Ժ
။ൎΔ܀ਢֺመՕٍ।قᖲዌঅఎመڍऱཚੌ೯ᇷ८Ζ B.႘ֺ
႘ֺΰDebt Ratioαຏൄਢא႘ᠰኙ᜔ᇷءऱֺࠐૠጩΔאᘝၦᖲዌ شࠐᘜຏ᜔ᇷขऱᇷ८ࠐᄭڶڍ֟ਢࠐ۞ᜰ႘Ζֺ။Օܛ।ق႘။Δঞ ՂΔᝑޣࡳᆖᛜ࿇୶ऱؔඒᖲዌאլ၌መ 50%ࡵΖ
C.யࢤֺ
யࢤֺΰEfficiency RatioαᘝၦֆጥሎشࠡᇷขऱயΖᇷขၜ᠏
ΰAsset Turnover RatioαܛᛜሎگԵઌኙؓ݁ᇷขऱֺΔאᘝၦޢۯᇷขࢬ
໌ທऱᛜሎᏝଖΔ᧩قᇷءऱሎشய౨ਢܡᨋΔڻᑇ။Օ᧩قሎشய౨။ړΖ D.ᛧܓࢤֺ
ᛧܓࢤֺΰProfitability Ratioαਢؔඒᖲዌฒڍެऱ࣠Δ៶طܓᑮࢤֺ
ऱૠጩΔױא։࣫ᖲዌڇॾشጥΕᇷขሎشֱ૿ऱ।Δᖲዌऱᛧܓਐʳ ʳ ᑑՕڍਢאਬԫᄎૠڣ৫ࢬᛧऱઆ塒ೈ࣍ᇠڣ৫ࢬሎشऱᇷᄭΖొ墿ΰNet
Profit MarginαፖᇷขሟΰReturn on Assetsαհֺ။Օ᧩قᛧܓ౨Ժ။ൎΖ
(3)ᇷ८։ႉݧ
ؔඒᖲዌತ೭ጥऱؾᑑਢ༈ޣࡳፖةᥛᆖᛜΔڂڼࠡދᇷጥᚨᙅ༛܅
ଅᙠΕࡳሟΕፖᏺଖԿଡঞΖኙݼຏຄᘉፖጥၵᆜᇷ८Δભഏԫ
Օীؔඒᖲዌઃലໍ塒ᇷ८ऱքګ࣋ڇैؑΕԿګڇ႘ࠦΕԫګژཱིΔڂڼ
ؔඒᖲዌૉةᥛᆖᛜԾଫറᄐګ९ΔঞؘႊშᙇދᇷՠࠠΕݔ։ᇷ८Ε
֗ጹښދᇷጥঞΰCarter, 1998; Foster-Jorgensen & Harrington, 1996αΖڂڼΔ
Sciarraፖ Dorseyΰ1998αਐנᖲዌᚨኙࢬڶᇷขދᇷሎشհመ࿓Δ݁ႊࠃ٣إᒔ
גาچေ۷ᇷขދᇷ৵հತ೭ய࣠Δਢܡฤٽᖲዌᆖᛜܓ墿Δەᐞ։࣫ٺጟլᒔ
ࡳࢤڂైΔאലڶૻᇷ८܂່ڶܓհ։Δᝩ܍ᙑᎄհᇷขދᇷΔլ܀ݮګತ೭ ՂհܺᣄΔ۟ທګᖲዌհ؈ඓΖ
2.փຝ൳ࠫᒝுࠫ৫
փຝ൳ࠫፖᒝு༉ቝښ॰ॺൄૹΔऱਢ྇֟ࢨᝩ܍ತ೭ᇷಛլࣔլػ ऱኤఐΖᖲዌٍױא៶طᄎૠᒝுऱᖲࠫףൎತ೭ጥΔቤ٤ٽࡵऱփຝ൳
ࠫጥΕଅᙠေ۷ጥΕᚨگፖᚨבെཱིጥΖ (1)փຝ൳ࠫጥ
փຝ൳ࠫএਐمݙऱ൳ࠫਮዌፖૡࡳٺᐋ్ऱ൳ࠫ࿓ݧΔץਔுᔭΕ᧭
ᢞΕுΕࡳཚᒌរΕಖᙕுኙΕፂᥨᇷขኔ᧯ڜ٤Ε֗ૠቃጩᅮጥࢨছ ཚᜎயֺለऱਙ֗࿓ݧΖփຝ൳່ࠫړ౨૿֏Ε।֏ፖ֏Δאܓᛜሎ ጥऱച۩ሎ܂ፖᛜሎൣउऱᛵᇞ༳༽ΰ್ߐڕΔ1999αΖ
A.ᙅ༛ᄎૠੌ࿓
ᄎૠਢԫጟᄐߢΔڶࡳऱ܂ᄐࡳፖੌ࿓ΔਢԫᘝၦΕࠀႚᎠ ತ೭ᇷಛऱߓอΔࠉᖕຂٚ։ࣔΕᐋᐋຂΕ֮ڤ֏ऱԿଡഗءঞΔ࿇ཀ փຝ൳ࠫऱؾऱΖؔඒᖲዌհᄎૠߓอΔೈެࡳא८െࢨኔᎾെհᄎૠڤಖ
െ؆Δࡸႊࣔᒔࡳᆠᄎૠઝؾፖಖെ᙮Δࠀܓشᔞٽհᄎૠᇘຌ᧯ e ֏ੌ࿓Δ ሒࠩԫֲጩΕԳ壄១Εய༼ࣙΕፖګء૾܅ऱګ࣠Δᨃጥृ߰ຒ༳༽ᛜ ሎ౧೯ΰBlock & Hirt, 2002; Brigham & Ehrhardt, 2002αΖ
B.ቤᆖ၄ுᔭ
ؔඒᖲዌٍႊቤૠփຝנᒝுհጥࠫ৫ፖᖕுᔭመ࿓Δڂփຝ൳
ࠫॺൄᝑߒ۸ᢞΔޢെઃؘႊڶᖕ۸ᢞΔאᝩ܍ᖲዌᇷขլᅝࠌشΔٵழ ױݮګڃ墅܂شΔᙟழ༼ࠎઌᣂᇷಛࠀݮګެࠫࡳەΔᙅ༛ᖲዌ࿇୶ؾᑑ ΰBrigham & Ehrhardt, 2002; Helburn & Morris, 1996; Weaver, 2002αΖ
C.ಳ᠋ቃጩച۩
ኧࢍધᙕቃጩച۩ऱၞ৫Δ܂ֲ৵ᒳ፹ತ೭।ࢨቃጩቤհەΔٵழ ৬مಳ᠋ጥࠫ৫Δ៶ᇿႝΕޏΕૡإऱಳ᠋ᖲࠫΔᒔঅެբᙅ۩Δٍױ ᝩ܍ڂᛜᄐፖತ೭ጥๅᆏΔګءፖઆܓؾᑑ؈ᘝΔۖທګತ೭ܺᣄࢨᇷ८၄
ऱൣݮΰBlock & Hirt, 2002; Brigham & Ehrhardt, 2002; Brower & Sull, 2001; Bryce, 1987αΖ
(2)ଅᙠေ۷ጥ
ؔඒᖲዌڶԱࠫ৫৵Δᝫൎ֏ച۩Ժፖᆵኔऱ৫Δ༼ࣙ൳ࠫࠫ৫ᔆΖ լݙᖞࡉመழᇷறਢທګᖲዌଅᙠጥլᅝऱڂΖڂૉլ٣ᚨشߓอխإᒔ ଵೈᙑᎄᇷறܛၞ۩։࣫Δءሒլࠩଅᙠ൳ጥေ۷ऱޣᑑᄷΖ৬ᤜၞ۩ေ۷Ε
ૠΕ৬ዌԿଡޡᨏΔאᒔঅઌᣂತ೭ᇷறऱݙᖞࢤፖᑇڗऱܛழࢤΰܦඔᎮΔ 2000αΖ
A.ॾشଅᙠ
ڶயጥࢬڶױ౨ऱॾشଅᙠิٽΔࠀ༉ؾছױ౨૿ᜯऱଅᙠ༼נݙᖞऱ
ܫΔؘႊ፦ႃڍᇷறΔࠐေ۷ٌ࣐ኙွऱሔપױ౨ࢤΔݙᖞܧຍࠄኙွڇ լٵٌ࣐ীኪऱլٵᔚኢΔאෟޮլߜড়֪Δ྇֟ܤെհ࿇سΖ
B.ᛜሎଅᙠ
ڶயጥࢬڶױ౨ऱᛜሎଅᙠীኪΔؘႊലᆖᛜ೯መ࿓ऱޢԫᛩᆏፖᇷ ८ሎش༼נଅᙠፖگ墿ေ۷Δࠀຘመګء։࣫ፖ൳ቃጩא༼ய֗ᆏઊګ ءΔ༳༽णउ༼נᇞެֱூΔࠀᙟழ༼ࠎᖲዌփຝٺጟᇷಛΔ܂ᆖᛜެհ
ەࠉᖕΰBlock & Hirt, 2002; Brigham & Ehrhardt, 2002αΖ 3.ܓᑮቃ۷ጥ
ཚᇷ८ᚨڕ۶ᤂႃሎشΔࠡኔຟ࠷ެ࣍ᆖᛜृኙ۩ഏփᆖᛎᛩቼΕᆖ ᛜኔ೭ऱᛵᇞΔڂڼຍڶᘸറᄐཕᐝթ౨ךٝऱᛵᇞփ؆ຝऱᇷ८ᘜຏ᧯ߓΖࠃ ኔՂΔᖞଡิ៣ತਮዌݙ٤ਢԫଡᖞ᧯Δ։ၲຟ৾ۿڍᗑمऱߓอΔ܀ࠡ
ኔথਢԫᕓۖ೯٤ߪऱإ֘ࠟ૿Δٚ۶ऱᇷ८ሎشൻਜຟᄎኙࠡהತ೭ጥຝ
։ขسྤؗࡻऱᐙΖٍܛڶᖞ᧯ፖழၴݧ٨ऱᄗ࢚Δ۶ழڶᙒੌԵΕ۶ழ
ᙒੌנΔչᏖழଢڶၵᙒΕڶڍ֟ၵᙒΕၵᙒ৻ᏖشΔຍࠄຟא೯ኪڤ ऱತ೭ቃྒྷࠐၞ۩Ζڼ؆ΔᆖᛜृՈᏁᛵᇞܓᑮቃ۷ॺൄૹΔࠡቃ۷ੌ࿓Δല ᔭഇܓᑮΕګءቃጩΕආቃጩნᒳנψᔭጥ၄شቃጩωΕψᇷء֭נቃጩωΔױ
܂ެፖጥհشΔኙ࣍ᖲዌ࿇୶ለڶᄗ࢚ΔᆖᛜᆬޡթᔏΖ
ڂڼΔؔඒᖲዌཚತ೭ਙऱࠫࡳਢאತ೭।։࣫ፖತ೭ቃྒྷದរ܂
ֆತऱഗ៕Δᆖᛜृᚨᇠ༳༽ತ೭ጥ౨Ժፖሎشತ೭ᇷᄭऱإᒔֱٻΔ
ၞۖ༼ࣙᆖᛜயፖᤁञԺΖ )Π*ߝᆓ౩ೣგ!
ؔඒᖲዌऱ९ཚತ೭ጥቤױא։ತ೭ቃᤞऱᖲࠫΕᇷءዌऱࠫࡳΕ ९ཚᇷ८ऱሎشԿጟฃΖ
1.ತ೭ቃᤞᖲࠫฃ
༉ತ೭ቃᤞᖲࠫۖߢΔࠡ௫֗հᐋ૿ױᄗ։ԲΚࠡԫயᐋ૿Δૉய
ᐋ૿հᖲࠫݙΔؔඒᖲዌܛ౨ڇڍ᧢հᤁञᛩቼխᔞழנ֘ᚨΔٍױ༼ࣙᆖ ᛜᜎயΖԫᅮᐋ૿Δૉᅮᐋ૿հᖲࠫݙΔঞᆖᛜृ౨ൕࠃሔહ່Օ֏
ैࣟܓ墿հ۩ᖲലՕՕ྇֟Ζط࣍ࠟृ݁౨૾܅ؔඒᖲዌ࿇سತ೭ٲᖲհᖲ
Δڂڼತ೭ቃᤞᖲࠫڶઌᅝૹऱᐙΖ (1)யᐋ૿
ֲؓࡺڜ৸ٲΔڍعᓮᘜᇷᠰ৫ໂشΔᒤآྥΔࠀຘመቃጩᒳࠫቤԫଡ ڶய֗ױ۩ࢤऱቃጩૠΔᆖመತ೭ቤᎁױऱቃጩᑇڗ֧ᖄᖲዌኔუ ΰMorris & Helburn, 1996αΔٍױᆖመݙᖞऱತ೭ᇷறፖತ೭।༿ᖲዌᇷ८հ
ࠐᣂএੌ࿓ΔՈ༼ࠎತ೭ጥृቃྒྷΕᓳ৫ࡉᚨ᧢ऱૹᇷಛΰBrigham &
Ehrhardt, 2002αΔٵழܓشٺཚತ೭णउֺለհ࣠Δݔᔞቃ۷ᇷ८ࠐᄭװሁΔઌ
յ֭གᏁޣΔᏺףᖲዌփຝᇷ८հᓳ৫Εጥ൳ፖᒝுפ౨ΰBrigham & Ehrhardt,
2002; Bryce, 1987αΖڂڼΔؔඒᖲዌऱತ೭ጥԳႊऺփຝᄮຏፖ࠰ᓳᖲࠫ
אᖞٽެΔٽࣔᒔݙᖞऱᄎૠߓอΔ፹܂८ቃጩאᨋሎش८Δ༳൳ދ ᇷฃΔᏺףگ墿Ιૡࡳച۩ቃጩאᖞٽآࠐԫڣऱሎ܂ᆖ၄ᏁޣΕࠀݙګᇷء ቃጩאቤآࠐԿڣऱ࿇୶ؾᑑ೯౨ΰSciarra & Dorsey, 1998αΖ
(2)ᅮᐋ૿
٤ऱᖲࠫڇຘመࠫ৫ऱૠፖച۩Δཚ౨ᅮᆖᛜृऱ۩ፖ༼ࣙጥ
ய౨Δ៶אᒔঅ؆ڇދᇷृᚨऱሟΖڂڼΔࠡڇ૾܅ு֨זംᠲΔ অᎽैࣟᦞ墿Ζመװڶᣂತ೭ٲᖲऱઔߒΔڍאತ೭ࢤ᧢ᑇ৬مತ೭ٲᖲቃᤞᑓ ڤΔྥ२ڣࠐհٞᄐತ೭ٲᖲࠃٙΔឈڶءᄐᆖᛜլۖᖄીၜ᠏լᨋृΔ܀ٍ
ڶլᅝತ೭ᖙ܂ࢨᆖᛜृሔ֘ऄધۖᖄીತ೭ܺᣄृΔڂڼףൎᇀࠃ֗ኘԳ
հᅮᖲࠫਢլױ࢙ฃऱૹរΖ 2.ᇷءዌࠫࡳฃ
ᇷءዌএਐ९ཚ႘ፖᦞ墿ऱ։ൣउΔۖࠌᖲዌᇷ८ګء່՛Εᆖᛜृ
ತ༄່Օਢ່ࠋऱᇷءዌΔࠡࠫࡳฃऱࠟଡഗفਢؾᑑૡࡳࡉګء۷ጩΖ (1)ᇷءዌૡࡳ
ؔඒᖲዌತ೭ጥऱૹؾᑑؘႊፂᖲዌᔞᅝऱᇷءዌΔঅֲؓᛜ ሎᇷ८հᨋࢤΔᇷ८հࠐᄭ։փຝፖ؆ຝֱࠟ૿Δփຝᇷ८ೈᇷء؆Δᝫڶگ Եհ٦ދᇷࢨঅఎઆ塒Δ؆ຝᇷ८ঞץਔଗ၊ΕᙈבཱིΕࢨᏺᇷΰBrigham &
Ehrhardt, 2002; Foster-Jorgensen & Harrington, 1996αΖٵழגาەၦֺለᜰ႘ࢬ֭
בऱܓஒګءࠠڶᆏઊࢬ࿔၄شऱய࣠Ζᒔኔေ۷ءߪತ೭ዌΔࠌᇷءፖ
႘ፂٽᔞհჸΔԫֱ૿ױאࠌᖲዌᆖᛜႉܓΔٵழՈױַತ೭ଅᙠհ࿇س ΰBrigham & Ehrhardt, 2002; Bryce, 1987αΖ
(2)ᘜᇷګء۷ጩ
ؔඒᖲዌऱᘜᇷެፖತ೭ቤհၴڶऴ൷ᣂᜤࢤΔڂࠡګءհ܅ᄎऴ൷ ᐙᖲዌᇷขآࠐᛜሎ࿇୶Ζᇷ८ऱࠐᄭਢ८ᘜᖲዌΕՠٞᄐΕࢨଡԳᚏ
፝ΰFoster-Jorgensen & Harrington, 1996αΖڂڼᆖᛜृᚨךٝᛵᇞؾছ८ᘜؑՂ ऱᤂᇷګءፖփ؆ຝᤂᇷऱᛩቼΔەᖲዌؾছऱګ९ၸΔࠀەᐞؾছױאᚨ شऱᘜᇷࠐᄭऱૻࠫΔא່՛֏ףᦞؓ݁ᇷ८ګءࠐᤂᇷΔጵٽެࡳԫ່ᔞऱᇷ ८ګءΔᙇᖗ່ࠋऱᇷ८ࠐᄭΔᤂൻؘךٝऱቃጩᆖ၄Δא֭ᚨٺጟլٵ࿓
৫ऱᄐ೭ᏁޣΖٵழቃ۷ױ౨հଅᙠፖگ墿Δ܂ᖲዌᤂႃᇷ८հެࠉᖕΰBlock
& Hirt, 2002; Brigham & Ehrhardt, 2002; Bryce, 1987αΖ 3.९ཚᇷ८ሎشฃ
ऱᇷ८ሎشฃΔᚨᇠਢא९ཚᇷ८֭ᚨ९ཚᇷ८شຜΙאཚᇷ८֭
ᚨཚᇷ८شຜΖឈྥڶࠄؔඒᖲዌ।૿Ղᖞ᧯႘ֺࠏࠀլጩ֜Δ܀ਢڶৰ ڍऱ९ཚᇷ८Ꮑޣਢאཚऱᇷ८ࠐ֭בΔԫ؟ᇷ८ऱཚૻࠩཚΔ༉լլ٦װ ބࠡהᇷ८ࠐᄭΔאჄᇖᇷ८ՑΖૉ౨ܛழ৮ؓՑΔ߷ᝫጩڶ᧫ྤᙠΔૉྤ
ऄބࠩߩജᇷ८Δ᎘ঞၞ۩խऱૠ༉ؘႊ૰խַΔૹঞٲ֗ᖲዌةᥛᆖᛜࡎ ౧Ζ
(1)ګ९ေၦቃྒྷ
ؔඒᖲዌᆖᛜጥृႊࠠໂቃྒྷತ೭ംᠲऱ౨ԺΔאঁᙟழၞ۩ತ೭ऱᓳ ᖞΖڇ೯ኪ᧢ᔢհᆖᛜᛩቼՀΔ౨ቃྒྷؔඒᖲዌհֲൄᆖᛜګءΕᄐ೭ං୶հᇷ ८ᏁޣΕຄኞፖᇷءؑآࠐհ᧢֏Ε֗ٺႈᇷ८ሎشհሟΔאᇡาቤآ ࠐᛜሎᇷءհᏁΔٵழၞ۩ؔඒᖲዌհۥ৬مፖؑေ۷Δၞۖቤآࠐհ ᆖᛜ࿇୶ֱٻΰFoster-Jorgensen & Harrington, 1996; Sciarra & Dorsey, 1998αΖኙ࣍
ૠݶຒឩ്ऱᖲዌۖߢΔᆖᛜጥृႊຘመშയऱತ೭։࣫ΕגาऱቃጩቤΔ թ౨ᝩ܍ڂመ৫៶ܗತ೭ዋථየߩᇷ८Ꮑޣհತ೭ᓳ৫ऱᚘԺΖڂॾشึڶࠡ
ᄕૻΔࡻழല૿ᜯੌ೯ࢤլߩհംᠲΖ܀ૉሖࠩࡳګ९࣍ኔᎾګ९հ܅
ګ९ᖲዌΔឈլؘᤂൻᓳ৫ګ९ࢬᏁհᇷ८ۖ࡞ڦΔ܀ᆖᛜጥृٍႊڕ۶
ګ९լߩऱംᠲۖܺឫΰBrigham & Ehrhardt, 2002αΖ (2)ᇷ८ᤂൻֱऄ
ԫؔඒᖲዌ९ཚᇷ८հഗءڂΔࠡ௫֗հڂైױᄗ։ԲΚࠡԫ
փڇڂైΔڂᄎૠࠫ৫լ٤Εኙ९ཚᇷ८ሎشլᅝΕࢨኙ࣍ؑઔߒΔ ळؾឩ്Ζԫ؆ڇڂైΔץਔ८ᘜᖲዌ၊ཱིයٙመ࣍ᣤΕྤऄܓشᢞࠦؑ
Εਙࢌհ᎖ᖄ࠰ܗս᥆ڶૻΔᖄી९ཚᇷ८ףΖڂڼΔԫؔඒᖲዌױ ආ۩հ९ཚᇷ८ᤂႃհֱऄڕՀΚ
A.ีᗨঅఎઆ塒
ؔඒᖲዌᚨא༼ొ墿ፖᇷขሟᆖᛜऱؾᑑΔኙ࣍ࢬհܓ ᑮΔᚨᕣၦঅఎլղ։Δאךኔփຝᇷ८Δֱ౨ᇞެ९ཚᇷ८հܺឫΖ
B.ሎش९ཚଗཱི
ط࣍ؔඒᖲዌڍྤऄ༼ࠎڶԺऱᖜঅΔڂڼႛ౨ع၊ཚଗཱིא֭ᚨ९Ε
ཚࢬᏁհᇷ८Δીࠌཚ႘ֺࠏመΔᐙತ೭ዌΔࢨທګᇷ८ၜ᠏ܺ
ᣄΖࠌؔඒᖲዌತ೭ዌ࣍٤Δآࠐᚨཛٻᖕᇷ८Ꮑޣࢬ֭ᚨऱႈؾΔ
ެࡳع၊ଗཱིऱጟᣊΔאᓳᖞತ೭ዌΔࠀᇞެᇷ८ࠐᄭംᠲΖ C.ᚵࡳᘜᇷਙ
ؔඒᖲዌᚨᙟழࣹრਙࢌขᄐਙऱ೯ٻΔኙ࣍ਙࢌࢬ༼ࠎհਙࢤᇷᄭޓ
ᄕԺञ࠷ፖሎشΔ࣍ؓழܛړᘜᇷছऱᄷໂΔೈᕣڰቤᘜᇷᖜঅ؆Δࡸ
Ꮑړತ೭ቤڜඈࠀ༼ࠎױאॾᘸऱತ೭।ΔᨃᎬ۩ᛵᇞᛜሎኔउΔאףຒ ᇷ८ऱ࠷Ζ
ڇᆖᛜᛩቼ᧢೯ݶຒऱվֲΔؔඒᖲዌᆖᛜृᚨᙟழܮگᄅवΔᛵᇞತ೭
ᓵΔᑵ൜ઌᣂඒߛऄΕᆖᛜᜎய։࣫Εತ೭ቤፖᆖᛜฃᖞٽΔ༳༽۩ᔭ
ႨΔ໌ທᤁञᚌႨΔൎ֏ᖲዌփຝ൳ࠫፖެኔ೭Δࠀࡳཚᒳ፹८ቃጩࡉᇷ८ ᤂႃૠΔࠌ८ऱੌԵፖ֭נઌٽΔᙅښತঞΔࠌ९ཚᇷ८ࠐᄭٽ Ꮑᓳ৫Δא૾܅ತ೭ଅᙠΔಳޣةᥛᆖᛜΖ
ણăࡁտ͞ڱ
ʙăࠂՀဇණ!
ءઔߒאৠ 1چمூߏمؔᆇႼΕڮࠝࢬհತ೭ጥृઔߒኙွΖ ઔߒࢼᑌऱࠉᖕႂؑΕႂᗼΕৠࣟᗼඒߛݝ 91 ᖂڣ৫ऱߏمؔᆇႼټםፖ षᄎݝऱߏمڮࠝࢬټםΖԿᗼؑհߏمؔᆇႼፖڮࠝࢬ᜔ᑇ 827 ࢬΖءઔߒ אហႃᙟᖲ࠷ᑌֱڤΔࢼ࠷ؔᆇႼፖڮࠝࢬ٥ 200 ࢬΔࠡխႂؑΕႂᗼٺ 75 ࢬΔৠࣟᗼ 50 ࢬΖം࠴ᓳழၴൕ 2003 ڣ 1 ִխڲ۟ 3 ִՂڲΔ3 ִխڲၞ۩
รԫڻΕ4 ִՂڲၞ۩รԲڻሽᇩႝᢆΔ၄ழપ 3 ଡִΔ٥گࠩം࠴ 155 ٝΰڃ گ 77.5%αΖڃگհം࠴ᆖመᇡาऱᛀΔՅਢჄᐊٵԫூΕዥᐊࢨ़ػृΔ
݁ղאܔೈΖം࠴መៀ৵ΔኔڶயհؔڮႼࢬತ೭ጥᓳം࠴ 123 ٝΰױش
61.5%αΖ
ڶயᑌءհ 83.7%ߊࢤΔא 46 ۟ 55 ᄣृՕڍᑇΰ41.4%αΙᖜٚհ೭ אႼЯࢬ९ڍΔ 46.3%ΙՕڍᑇࠠڶஃറЯറઝΰ40.7%αࢨஃೃЯՕᖂ ΰ46.3%αհᖂᖵΙۖԮګאՂኙᖲዌփऱತ೭ࠃႈڶ 80%אՂऱᖄᦞΖ
ʠăࠂՀˎ֎!
ءઔߒאؔڮႼࢬತ೭ጥᓳം࠴ઔߒՠࠠΔം࠴ԯਢઔߒृᖕءઔ
1! ଯଯࡀ߯ࡰଯѱǵଯᑜᆶࡀܿᑜǶ
ߒհᏁΔەഏփ؆ڶᣂઔߒፖ֮Δნႃᖞ৵ᝩ܍ᜱᛔհΔא១ࣔຏ
ႉհ֮ڗᒳࠫۖګΖॣᒚݙګ৵Δཚ౨ޓݙໂࡌᇡΔઔߒृԯᐛᇬԲۯತ೭ጥ
റ୮֗ԿۯؔᆇႼፖڮࠝࢬऱತ೭ጥृΔ༼ࠎრߠאᒔࡳڶྤრլ堚Εش
ဲլᅝΕࡳᆠᑓᒫհΔᆖଥإ৵ݙګছྒྷം࠴Ζছྒྷ࣍ 2002 ڣ 10 ִխڲኔਜΔ ٥ബ࿇נ 50 ٝছྒྷം࠴ΰႂؑΕᗼٺ 20 ٝΕৠࣟᗼ 10 ٝαΔڃگ 38 ٝΔመៀ
৵ 33 ٝڶயΔڃگ 76%Δױش 66%Ζছྒྷ৵Δᆖطڂై։࣫ፖᣄ৫։࣫ܔ
ೈլᔞࡵհᠲႈࠀᆖૉեଥإ৵ۖګإڤհം࠴Ζ
ം࠴հփ୲ץܶնֱ૿ΚԫਢჄृऱഗءᇷறΙԲਢႼࢬऱತ೭ጥउ ٥ԼԲᠲΔආ Likert ऱնរၦ।Δൕψൕࠐլམωࠩψ᜔ਢڕڼω։ܑղ 1Д5
։ΙԿਢႼࢬತጥऱየრ৫ፖᏁޣΕא֗ᆖᛜऱउፖֱٻΔ٥ԲԼքᠲൕψॺ
ൄլٵრωࠩψॺൄٵრωΔආ Likert նរၦ।։ܑղ 1Д5 ։Ιਢኙ࣍આ塒 ऱֱڤऱছԿႈᙇᖗΙնਢኙ࣍Ⴜࢬऱತ೭ጥࢨᆖᛜऄऱၲ࣋ڤംᠲΖ
ം࠴ऱய৫։࣫Δאփ୲ய৫֗റ୮ய৫ΖڇᒳࠫழೈԱ಼ઌᣂᓵ
֗ઔߒΔڇᒳࠫመ࿓ٍᐛᇬԲۯತ೭ጥറ୮֗ԿۯؔᆇႼፖڮࠝࢬऱತ೭ጥ
ृհრߠΔۖ৵ಾኙޢଡᠲႈփ୲ऱז।ࢤΕᠲრऱࣔᒔࢤፖΕ֮ڗऱᔞᅝ ࢤΔᆖመڍڻऱᐉᔹፖܔଥթݙګΖ
ം࠴ऱॾ৫։࣫Δএආ Cronbach өএᑇΖತ೭ጥउհ Cronbach өএᑇ
.8781ΙႼࢬತጥऱየრ৫ፖᏁޣΔא֗ᆖᛜऱउፖֱٻᐋ૿ᆖڂై։࣫ψತ ጥહནωΕψತጥ౨ԺωΕψᆖᛜൣउωΕψತጥᏁޣωΕψᏺၞඒஃ壂ܓωΕψ༼ࣙֆ٥ ݮွωΕψឩՕࢨ᠏ދᇷωԮଡ։ၦ।Δࠡөএᑇٺ.8598Ε.6787Ε8327Ε8879Ε 9122Ε.6407Ε.6447Δᖞ᧯Ⴜࢬತጥऱየრ৫ፖᏁޣΔא֗ᆖᛜऱउፖֱٻᐋ૿
հөএᑇ.7904Δױߠءം࠴ࠠڶߜړऱॾ৫Ζ
ʭăཥट୩!
(ԫ)എᙇڤႈؾऱΚᑌءᇷறڃگ৵Δ٣۩ଵೈჄᐊٵԫூΕዥᐊࢨ
़ػृΔྥ৵ലം࠴փ୲ԫ۟ՕႈऱࡨᇷறᙁԵሽᆰΔ٦א SPSS 11.01 հ
WindowठΔሎشऱอૠֱऄΚ
1.אۍ։ֺ։࣫ᑌءഗءᇷறΕತ೭ጥउΕᖞ᧯Ⴜࢬತጥऱየრ৫ፖᏁ
ޣΕא֗ᆖᛜऱउፖֱٻΕઆ塒ֱڤᐋ૿Ζ
2.אᠨڂڍ᧢ၦ᧢ฆᑇ։࣫ΰTwo way MANOVAαە᧭ৠچمூհ ᖂছඒߛᖲዌլٵچΕլٵᑓհತ೭ጥृڇತጥહནΕತጥ౨ԺΕತጥ
उΕᆖᛜൣݮΕತጥᏁޣՂऱฆൣݮΙڍ᧢ၦ։࣫᧩ထ৵ၞ۩ٺڂై։ၦ।հ
᧢ၦ։࣫Δૉ࣠ሒࠩ᧩ထֽᄷΔঞ٦א Scheffe’ method ၞ۩ࠃ৵ֺለΔאە
᧭ٺิઌյհၴऱฆΖ
3.אؼዿᗨઌᣂΰPearson’s product-moment correlationα։ܑޣנႼࢬ
ᑓՕ՛ΕತጥउΕᆖᛜൣݮፖತጥહནΕತጥ౨ԺΕತጥउΕᆖᛜൣݮΕತ ጥᏁޣΕᏺၞඒஃ壂ܓΕ༼ࣙֆ٥ݮွΕឩՕࢨ᠏ދᇷऱઌᣂൣݮΖ
4.אڍցಱូ։࣫ΰStepwise multiple regression analysisαֱऄΔ൶ಘؔڮႼ ࢬತጥृଡԳऱહནΕႼࢬᑓՕ՛ΕತጥउΕತጥᏁޣڂైኙ࣍ψᆖᛜൣ
ݮωऱቃྒྷԺΖ
(Բ)ၲ࣋ڤംᠲऱΚรնՕႈၲ࣋ڤംᠲΔਚᇷறऱආ࠷ᒳᒘΕ
։ᣊऱᔆࢤ։ֱ࣫ڤΖ
དྷăඕڍ̶ژ
ʙăਜ਼႓୩୪ٷл˷̨˷ٙ!
༉ತ೭ጥᒤऱնՕႈؾۖߢΔՕڍᑇऱؔඒᖲዌለࣹૹᄎૠுᔭऱຝ
։Δࠡڻਢᇷ८ጥΔ٦ࠐਢ।ᒳࠫፖቃጩ։࣫Δۖತ೭ቤঞለ࢙ฃΔᇡ าհ։࣫ڕ। 1Ζ
ʠăสؚਜ਼႓୩ڟၖ๎ݙჄᄯԑĂ̾̅༄ᑊ୪ٷл˷̨˷
ٙ!
ႼࢬຂԳࢨತጥृኙࠡತ೭ጥऱየრ৫ΕᆖᛜऱउΕತ೭ጥહནΕ ತ೭ጥऱᏁޣ৫հᇡาۍ։ֺ։࣫ڕ। 2 ࢬقΖ
ے1 สؚਜ਼႓୩୪ٷл˷̨˷ٙ
ᘸ
ѿ ά ˱ ࣠ ૃվ
˚ೆ ݞ̍ Фढ ༄લ ᒂސ ЃЪ 2.4 8.9 27.6 35.8 25.2 ޢڣࡳཚᒌរತขፖໂ
11.3 27.6 61.0 4.1 20.3 30.9 22.0 22.8
ਜ਼࿒
ޢᖂཚᖕګء։࣫ࠫࡳᛜᄐਙፖᄐ೭
ૠ 24.4 30.9 44.8
4.1 9.8 15.4 19.5 51.2 ޢڣࡳཚᒳࠫᆖ၄گ֭ܫ।
13.9 15.4 70.7 12.2 17.1 13.0 13.8 43.9
ౢےሡ֙
ޢڣࡳཚᒳࠫᇷข႘।
29.3 13.0 57.7 0.8 5.7 19.5 40.7 33.3 ޗறΕໂΕፖᛜ៤հආڶࣔᒔ堚ᄑऱ
ੌ࿓ 6.5 19.5 74.0
0 2.4 4.1 18.7 74.8 گԵፖ֭נ݁ڶᖕΰگԵჄᐊگᖕΔ֭
נڶᖇᢞα 2.4 4.1 93.5
3.3 1.6 0.8 23.6 70.7 گԵፖ֭נ݁։ᣊಖെ
4.9 0.8 97.3 3.3 4.9 5.7 22.0 64.2
ࡎयኛ
گԵΕ֭נհᖕ݁։ᣊ၀ژ
8.2 5.7 84.2 6.5 13.8 18.7 21.1 39.8 ޢڣࡳཚᒳࠫگԵቃጩΔڶࣔᒔઝؾቤ
։ΰڕᖂ၄Ε塊၄Εᠧ၄հ։ᣊα 20.3 18.7 60.9 3.3 13.0 17.9 29.3 36.6
ྱ႗˷ٙ
ޢڣࡳཚᒳ֭ࠫנቃጩΔڶࣔᒔઝؾቤ
։ΰڕԳࠃ၄Εໂ၄Εଥ៤၄հ։ᣊα 16.3 17.9 65.9 0.8 3.3 7.3 25.2 63.4
८گԵհੌ࿓ቤ堚ᄑ
4.1 7.3 88.6 0.8 3.3 7.3 31.7 56.9
ཥۜ႓୩
८֭נհੌ࿓ቤ堚ᄑ
4.1 7.3 88.6
ے2 สؚਜ਼႓୩ڟၖ๎ݙჄᄯԑĂ̾̅༄ᑊ୪ٷл˷̨˷ٙ
ᘸѿ ά ˱ ࣠ ۨલ
˚ϣ๎ ˚ϣ๎ ˚ሂס ϣ๎ ۨલ ϣ๎
12.2 17.1 13.0 13.8 43.9 Ⴜࢬؾছऱತ೭ጥൣݮᏅࠋ
29.3 13.0 57.7 1.6 14.6 33.3 44.7 5.7 ݺኙݺऱತ೭ጥ౨Ժტࠩॺൄየ
რ 16.2 33.3 50.4
3.3 26.8 30.1 32.5 7.3 ݺኙತ೭ጥऱࠃႈტࠩཟ֫ፖܺ
ᣄ 30.1 30.1 39.8
3.3 27.6 18.7 35.0 15.4
ਜ਼႓୩ၖ๎ݙ
ݺᤚݺऱತ೭ጥ౨ԺॻᏁף
ൎ 30.9 18.7 50.4
0 6.5 28.5 44.7 20.3 ႼࢬऱگԵࠐᄭࡳ
6.5 28.5 65.0 0 2.3 26.0 48.8 17.9
༄ᑊ୪ٷ
Ⴜࢬऱᆖᛜणउߜړ
2.3 26.0 66.7 23.6 28.5 21.1 20.3 6.5 ݺࠠڶತጥΰࢨٞጥΕᄎૠαֱ૿ऱ
ᖂᖵ 52.1 21.1 26.8
22.8 24.4 21.1 22.0 9.8 ݺଥመڶᣂತጥΰࢨٞጥΕᄎૠα
ֱ૿ऱᓰ࿓ 47.2 21.1 31.8
9.8 23.6 28.5 29.3 8.9
႓ࠧು
ݺൄףፖؔඒತ೭ጥڶᣂհၞ
ଥፖઔ 33.4 28.5 38.2
0.8 2.4 9.8 42.3 44.7 ඒߛᅝݝᚨᇠൄᜰᙄፖؔඒᆖᛜڶ
ᣂհஆᓫᄎ 3.2 9.8 87.0
0 2.4 9.8 40.7 47.2
ݺݦඨףፖؔඒತ೭ጥڶᣂհ
ઔᄎ 2.4 9.8 87.9
0 8.1 0 39.0 52.8
ݺݦඨڶᖲᄎ༼ࣙ۞աऱತ೭ጥ
౨Ժ 8.1 0 91.8
0 0.8 4.1 40.7 54.5
ਜ਼႓୩ᄯԑݙ
ඒߛᅝݝᚨᇠڍ༼ࠎؔڮႼࢬڇತ
೭ጥࢨᆖᛜՂઌᣂऱಛஒፖ࠰ܗ 0.8 4.1 95.2
ʭăสؚဇߴ୩̟Вڟл˷̨˷ٙ!
Ⴜࢬᆖᛜૉڶઆ塒ΔڇऱᙇᖗՂࠉݧΚᏺඒᖂໂΰ23.8%αΕ༼
ඒஃፖՠհৱሖΰ13.8%αΕޏႼࢬऱ؆ᨠΰ12.4%αΕދᇷඒஃፖՠհඒߛ ಝᒭΰ12.4%αΕᏺףඒஃፖՠհ壂ܓΰ11.1%αΕࡳژڇᎬ۩Εၡݝ८ᘜᖲዌ ΰ7.3%αΕᏺᆤඒՠΰ6.2%αΕឩՕႼࢬᑓΰ6.2%αΕ࠰ܗषᙄ೯ΰ0.2%αΕ ৬م։Ⴜΰ0.16%αΕ྇܍ᖂسᖂᠧ၄ΰ0.11%αፖދᇷࠡהઌᣂ۩ᄐΰ0.11%αΖ
Ͳă˚ϣϴă˚ϣสؚᇁ˞ਜ਼႓୩ڱϵ႓ࠧುă
႓ʨă႓୪ٷă༄ᑊӜă႓ᄯԑʰڟ࣯୴˷ٙ!
ءઔߒലৠچمூհᖂছඒߛᖲዌࠉچࢤ։ႂؑΕႂᗼΕৠ
ࣟᗼԿิΙࠉࠡఄ్ᑇհլٵΔ։ 5 ఄאՂΕ6-10 ఄΕ10 ఄאՂԿิհլٵ
ᑓΔၞ۩ᠨڂڍ᧢ၦ᧢ฆᑇ։࣫Ζط। 3 ױवΚچፖᑓٌյ܂شհڍ᧢ၦ
᧢ฆᑇऱ Wilks’ӛଖ .840 (p > .05)Δآሒ᧩ထΔۖچ᧢ႈΕᑓՕ՛᧢ႈ
ய࣠հڂڍ᧢ၦ᧢ฆᑇ։࣫Δࠡ Wilks’ӛଖ։ܑ.775ΰp < .001αΕ.766ΰp
< .001αΔױवچ᧢ႈΕᑓՕ՛᧢ႈய࣠ MANOVA ݁ሒࠩ᧩ထֽᄷΖ
ᆖၞԫޡၞ۩چڂ ANOVA ৵ױवڇತጥउڂైՂሒ᧩ထΔࠡ F ଖ
6.848ΰp < .01αΔൕؓ݁ᑇ܅᧩قΔႂؑऱؔڮᖲዌڇತ೭ጥऱउՂ
ֺႂᗼΕৠࣟᗼߜړΖᑓՕ՛ڂ ANOVA ৵᧩قڇತጥउΕᆖᛜൣݮ ሒ᧩ထΔࠡ F ଖ։ܑ 4.224ΰp < .05αΕ7.457ΰp < .001αΔൕؓ݁ᑇ܅ױवխ
ᑓΰ6-10 ఄαऱႼࢬࠡತ೭ጥउֺ՛ᑓΰ5 ఄאՀαऱႼࢬړΔۖ
10ఄאՂᑓऱؔڮᖲዌࠡᆖᛜൣݮࣔ᧩ᚌ࣍՛ᑓऱႼࢬΖ
ˤăสؚᇁ˃ˉă႓୪ٷă༄ᑊӜჄสؚ႓ڟၖ๎
ݙჄᄯԑă̾̅༄ᑊڟ୪ٷჄ̟ϩ˞ߺᘰ˷ٙ!
ႼࢬᑓՕ՛ΕತጥउΕᆖᛜൣݮፖತጥહནΕತጥ౨ԺΕᆖᛜൣउΕತ ጥᏁޣΕᏺၞඒஃ壂ܓΕ༼ࣙֆ٥ݮွΕឩՕࢨ᠏ދᇷ։ၦ।ၴ༓ຟڶإʳ ʳ ઌᣂΔ܀ሒ.05 אՂ᧩ထֽᄷृΚψᑓՕ՛ωፖψತጥउωΕψᆖᛜൣݮωΕ
ے3 ˚ϣϴăสؚᇁਜ਼႓୩˞࣯୴ؒ˷ٙဢࡌ
MANOVA ႓ࠧು ႓ʨ ႓୪ٷ ༄ᑊӜ ႓ᄯԑ N ɉࢄ M SD M SD M SD M SD M SD
چ*ᑓ .840 چ .775ϠϠϠ
ႂؑ 44 3.48 2.610 6.23 2.523 40.64 6.989 8.27 2.591 13.82 2.394 ႂᗼ 40 2.78 2.130 5.83 2.406 34.60 8.578 8.25 1.945 13.73 2.331 ৠࣟᗼ 39 3.62 2.313 5.69 2.117 34.79 8.082 8.21 1.894 13.03 2.611
F 1.873 1.576 6.848ϠϠ 1.329 1.884
Scheffe’
method
ႂؑ>ႂᗼ
ႂؑ>ৠࣟᗼ
ᑓ .766ϠϠϠ
1-5ఄ 55 3.31 2.142 6.02 2.257 34.82 8.982 7.65 2.075 13.62 2.068 6-10ఄ 50 3.10 2.533 5.42 2.374 38.58 7.228 8.40 2.213 13.80 2.650 10אՂ 18 3.78 2.669 7.06 2.287 38.06 8.156 9.61 1.650 12.56 2.833
F 1.408 1.565 4.224Ϡ 7.457ϠϠϠ 2.396
Scheffe’
method
6-10ఄ>1-5 ఄ 10אՂ>1-5ఄ
ϠϠϠp < .001 Ι ϠϠp < .01 Ι Ϡp< .05
ے 4 สؚᇁ˃ˉă႓୪ٷă༄ᑊӜჄสؚ႓ڟၖ๎ݙჄ ᄯԑă̾̅༄ᑊڟ୪ٷჄ̟ϩ˞ߺᘰ˷ٙဢࡌے
႓
ࠧು
႓
ʨ
႓ ୪ٷ
༄ᑊ
Ӝ
႓ ᄯԑ
ࣱ
ႋҁ
˴ϓ Ӝණ
ᔗ˃ؖ
ᕽӹཥ
ᑓՕ՛ .075 .122 .198Ϡ .355ϠϠϠ -.074 .180Ϡ .181Ϡ .076 ತጥउ .280ϠϠ .389ϠϠϠ 1 .483ϠϠϠ .117 .120 .173 -.001 ᆖᛜൣݮ .325ϠϠϠ .304ϠϠϠ .483ϠϠϠ 1 .052 .324ϠϠϠ .310ϠϠϠ .054
ϠϠϠ p < .001 Ι ϠϠ p < .01 Ι Ϡp< .05
ψඒஃ壂ܓωΕψֆ٥ݮွωΰӫЈ.198Ε.355Ε.180Ε.181αΔψತጥउωፖψತ ጥહནωΕψತጥ౨ԺωΕψᆖᛜൣݮωΰӫЈ.280Ε.389Ε.483αΔψᆖᛜൣݮωፖʳ ʳ ʳ ψ ತ ጥ હ ན ωΕψ ತ ጥ ౨ Ժ ωΕψ ᏺ ၞ ඒ ஃ 壂 ܓ ωΕψ ༼ ࣙ ֆ ٥ ݮ ွ ω ΰ ӫ Ј.325Ε.304Ε.324Ε.310αΖ
ψᆖᛜൣݮωፖψತጥહནωΕψತጥ౨ԺωΕψತጥउωΕψᏺၞඒஃ壂ܓωΕ ψ༼ࣙֆ٥ݮွω݁ሒ᧩ထֽᄷऱإઌᣂΖࠡխԾאψತጥउωፖψᆖᛜൣݮω ऱᣂᜤ່യ֊Δઌᣂএᑇ.483Ζᖞ᧯ۖߢΔತ೭ጥृ။ࠠڶತ೭ጥֱ૿ऱ હནΕತጥ౨Ժ။ൎΔತ೭ጥउ။ړΙತ೭ጥउ။ړΔᆖᛜऱൣݮ။ࠋΙ ᆖᛜऱൣݮ။ࠋΔႼࢬऱᑓ။ՕΕ။ࣹૹᏺၞඒஃ壂ܓፖ༼ࣙֆ٥ݮွΖ
˲ăМጠ်༄ᑊӜڟϻ˯ਟᔪ˷ٙ!
ತጥृڣΕᖂᖵΕತጥહནΕತጥ౨ԺΕႼࢬඒஃڍኒΕᑓՕ՛Εತጥ
उΕತጥᏁޣԶଡቃྒྷ᧢ႈቃྒྷயᑑ᧢ႈΰᆖᛜൣݮαழΔၞԵಱូֱ࿓ڤ ऱ᧩ထ᧢ႈ٥ڶԿଡΔࠡދԵႉݧࠉݧψತጥउωΕψᑓՕ՛ωΕψತጥહནωΔ ڂࠡᑑᄷ֏ಱូএᑇ݁إଖΔױवԿଡ᧢ႈ݁ኙᆖᛜൣݮऱቃྒྷڶإٻऱᐙ
Ζڍցઌᣂএᑇ.567Δࠡᜤٽᇞᤩ᧢ฆၦ.322ΔٍܛڼԿଡ᧢ႈ٥ױᇞᤩψᆖ ᛜൣݮω᜔᧢ฆၦऱ 32.2%Δࠡխψತጥउω౨ᇞᤩऱ᧢ฆၦሒ 23.4%Δਢቃ
ྒྷψᆖᛜൣݮω່ऱ᧢ႈΔࠡڻਢψᑓՕ՛ωΔᇞᤩᏺףၦ 4.7%Δ٦ڻ ঞψತጥહནωΔᇞᤩᏺףၦ 4.1%Ζ
ے5 Мጠ်႓୪ٷăᇁ˃ˉă႓ࠧುྱഁ༄ᑊӜ˞
ంԏϻ˯ਟᔪ˷ٙဢࡌے ӹʣ
ᝐӕ
ϻ˯ߺᘰ
۽ᆵR
R2Ԛס
۽ᆵ
R2ᅨ͑
ཌᚗු
ᆿລ˽
ਟᔪ۽ᆵ Fࢄ
႓୪ٷ .483 .234 .234 .384 36.894ϠϠϠ
ᇁ˃ˉ .530 .281 .047 .225 23.478ϠϠϠ
႓ࠧು .567 .322 .041 .209 18.799ϠϠϠ
ϠϠϠp < .001
ʜăဇػสؚϵਜ਼႓୩ؖ༄ᑊʰعВੰᖠڟ˷ٙ!
ᣂ࣍รնՕႈऱၲ࣋ڤംᠲΔڇڃگऱ 123 ٝڶயം࠴խΔڶ 46 ۯᖂছᖲዌ ऱತ೭ጥࢨᆖᛜृ।ሒԱהଚऱܺᣄΕ֨Εࢨ৬ᤜΖᆖመᔆࢤઔߒऱ։࣫ᖞ
ΔូנଡរΔאՀࠉᅃ༼֗ڻᑇऱ܅٨נΔࠀ࣍ޢଡរհ৵ऴ൷
֧૪ࠠז।ࢤऱრߠΚ
(Ι)ᄇԤᜰ҂Ԝ༪ܚᆓ౩ȃငᕊП७ࣺᜰଋጛޟሯؑȞ2:057Ȃ 52/4%ȟ
୍ᆅჹܭӃޔݙܭ௲ᏢፐำޑԴৣЬᆅԶقǴዴჴԖۓޑ
֚ᜤکፄᚇ܄Ǵதق႖Չӵ႖рՉᗨฅҁيԖ௲ػۺՠۺ٠ό௲Γ ӵՖѐ҉ុᔼکؼӳޑೕჄ୍ޑϩଛǴᏃໆࢂԾρ܌ௗޑβݤྡྷᒳ ޑБԄٰೕჄǴךགྷ೭ࢂךॺޑ֚ᘋΨࢂӭ܌༜܌ޑ֚ᘋǴ௲ػֽ
ऩૈԖीฝޑᎦ೭Бय़ޑΓω܈૽ግϩΓΨࢂࡐӳޑᔅշ༜܌ޑБ ݤǶ
ҁ༜୍ᗨԖΓᆅǴѴ௲πբрي҂ԖᔼᆅޑޕૈǴჴࣗག
֚ᜤǴҞᆕ༜୍ନҁ௲ػۺǴոΚаॅѦǴᜢЈ࠸ηǵྣ៝π ࣁঁΓ୲ޑҞǴيࣁ༜ߏჴԖѸाቚߏ୍ᆅϷᔼޑޕૈǶ Ѵ༜ޑ٣୍ࡐᕷᅺǴЀځࢂ໒ᏢϐሞǴࡺӧ୍ᆅࢂፎीλۆǴ ՠԜλۆࢂঋӳ൳ঁᙍ୍ࡺคݤӄЈע୍ൔ߄ޑࡐֹ๓ǴԖ٤ৎߏӧ ДᑈЖԶԋքǴࡺࣗག֚ᘋǴࡺҞѝԖډԏΕᆶЍрޑཞ
߄Զคݤޑࡐ౺ᅰᆶֹ๓ǴΨࢂૈΚᆶޕૈόىǴ׆ఈਠૈ
ගٮ٤ᙁБߡޑ୍ၗૻᆶࣴಞᡣךॺᏢಞԋߏǶ
)Π*ܣҡϚጂۡܒଽȂഅԙΰޟᔆΨȞ24057Ȃ39/4%ȟ!
ӢᏢයܕғΓኧޑόۓǴаठคݤբрܴዴԏΕǵЍрೕჄǶᜢܭঅ ᙄǵࡌਠ༜Бय़߾٩ჴሞሡाѐׯ๓ǶؒጓႣᆉǴځд௲ৣࣴಞ߾
Ⴔᓰ௲ৣୖᆶǴ܈மॐୖуҔ߾ԖጓႣᆉҔǶӵԖᐒࡐཀୖу
Ԗᜢ୍ᆅࣴಞǶ
ҞѴ༜ޑᔼதय़ᖏ୍ޑ֚ᜤǴ༜܌Տܭໂᙼୱǵԏၨ
եǵ༜ቨቶǴભѝԖΟԴৣॄೢޑπբǴΓΚЍජԖज़Ǵନ ΑគளৎߏޑαϟಏѦǴၨϿჹѦޑܕғπբǾǾҞޑݩΨѝ
ૈᆢԏΕᆶЍрޑѳᑽǴคݤԖࣦᎩǾǾவ٣Ѵ௲πբςԖΒΜᎩ ԃǴჹܭѴ༜ޑܕЋΨԖคΚགǴЈԖᎩԶΚόىǾǾࢂցԖᐒӆ ӣډৣଣᆶ௲ॺࣵዲᔼޑБԄǴ܈ࢂፎ௲ǵৎᏢޣ๏ϒךॺࡰ
௲܈ࡌǶ
دҥѴ༜ޑԏΕҗܭᏢයѴٽΓኧ٠όዴۓǴӢԜጓᇙႣᆉૈցၲ
ԋ٠คעඝǾǾ
(έ)ӣཾࣺϣᝯތܖԝາޟᔆΨȞ23057Ȃ37/2%ȟ!
җܭᔮόඳǴৎߏሡε࿙ӆߡەǴ٬༜୍ाᘉӚБय़֚ᜤǴӆ уԖ٤Ѵ༜ܕǴόϪჴሞǴफ़եᏢǾǾ
௲ػόӆࢂؼЈޑ٣ǴᝡݾࢂޑғӸݤ߾ǴӧدΓ༜܌ύᝡݾޑ ᘀ္݅ǴؼЈ՟Яࢂࡐܰి؎ޑ১ޣǴ௲ػࢂؼЈ٣ԋᅿα ဦǴԖؼЈޑж߄ޣࢂϦ୍ᐒᜢǵิዽೀǵϦҥ༜܌ǵიݤΓ܈εҾ
ϐΠޑߕឦᏢਠǴԶدҥޑ༜܌ॺεӭࢂࣁғӸԶᝡݾޑғӸǾǾ
׆ఈӧӚ༜୍Ȑхࡴ௲Ꮲǵ೬ǵฯᡏഢǵᔼǵᆅǵΓΚၗྍȑޑ ಎჴǵᓬذࠔ፦ΠǴૈаӝޑԏٰࣁᏢ௲ػ҉ុᔼԶոΚǶ൩ аҁ༜ӧӦ܄ޑᏢ௲ػᐒᄬғᄊᕉნύǴόፕӧ༜ߏҔЈᒤᏢǴ༜
ޑೕჄǵ೬ǵฯᡏഢǴৣၗΓω२ۙࡰǴՠࠅӧؼόሸޑӕύ ൾ܄ᝡݾǴ٬ளҁ༜ӧόӝޑԏȐД 4000 ϡȑΠᜤаࡼܤॄǶӵ ᆾӧǵᏢԶૈ๏ϒᏢಞᆶкჴǴ࣬ߞӧ‵ޑᔮٰྍΠǴѸૈӧ
ნύԋߏǶ
)Ѳ*ಢᙑȃϷώ݂ጂȂᆓ౩ٮϚ֨ᜲȞ21057Ȃ32/8%ȟ!
ҁ༜Ԗဠ٣Ǵջဠ٣ߏǴ༜ߏࣁѦငڋǴᆅπբԖ௲ᏢǵΓ٣ǵՉࡹ
πբǴठܭᕴ୍ԏЍࣣҗဠ٣ॄೢǴ༜Бᕴ୍ѝॄೢϩ௦ວπբǴϿ ᚐޑЍрǾǾ
Ѵ༜୍ᆅ٠όᜤǴѝाԏΕᆶЍрϩ໒ǴᚇϩӚጓӳДڰۓ ႣᆉЍрǴќЍрᆶԏΕࣁόӕΓǾǾǴλಒӆ੮ཀ٤ջёǾǾ Ӣࣁ௲܌ᒤǴԖሡǵ܈ाೕჄǴᔼޣଛӝǶ
)Ϥ*הఖࢇۺϠ၄օȂٮׂೣგȃጂᄂሄᏲ༪ܚȞ7057Ȃ24%ȟ!
׆ఈࡹ۬ૈཱུᑈೕჄѴٽ௲ػچДҽံշǴගܹৎߏஒѴٽଌ᠐دҥѴ
༜ޑཀᜫǴᔅշ༜БܕғǴᛙۓٰྍǾǾ
֚ᜤǺৎߏޑЖᏢǶЈளǺؒҥਢޑ܌ϼӭǴࠔ፦ᜤڰۓǶࡌǺࡹ
۬ᔈԖᇶᏤޑࡼǴԶߚરፋծǾǾ
ҞѱϐᝡݾᓸΚεǴନΑѴٽΓαၨΠफ़Ǵࡀܿ൩ΓαѦ౽ϐϺฅ ӢનѦǴӝݤᆶߚݤϐᔼӵคݤჄϩǴჹӝݤҥਢϐᔼޣόϦѳǴࡹ
۬܈௲ػЬᆅϷ௲ػৣၗ૽ޣǴόૈவԾρޑШ࣮ࣚѦय़Ǵᔈӭᆶޣ
ྎ೯Ǵഖа࠼ЊࣁᏤӛϐਔжςٰᖏǴ௲ػπբޣ܈ᔼޣሡाԖ׳ӭ ϐᇨӢ٬ځᜫཀරӛࡹ۬ϐࡹय़Ǵӵ݀ѝԖ௲ػϩԋ܌ᒏᕮᓬ༜܌ϐΒ ΜዛߎǴᡉฅόىǾǾ
)ϲ*Ռר໌ওȂ൶ؑၥྛȞ6057Ȃ21/:%ȟ!
ჹѴ௲ሦୱٰᇥǴךёࢂърৣǴၗΐԃѴ௲ᆅᔼǴᐕΓ٣ᆅ
ǵ୍ϐ֚ᜤǴᆶޑሦୱόىѦǴךᏢಞόᘐঅࣴಞǴፎ௲ ԖᡍϐѴ௲፸ǴӵϞޑךӧᆅςԖࡐεޑׯ๓Ǵ܌аךࡐᜅӕ௲
ৣॺޑࣴಞǵঅǴךததрၗႴᓰԴৣॺѐࣴಞǴᗨฅӧਠϐৣၗǵᏢ ᐕ٠ߚѴ༜ӝޣǴՠךݒኃޑࢂдॺޑન፦ǵکৎߏޑᇡӕǶ
ҁ༜୍ԖΓᆅǴѴ௲πբрي҂ԖᔼᆅޑޕૈǴჴࣗག
֚ᜤǴҞᆕ༜୍ନҁ௲ػۺǴոΚаॅѦǴᜢЈ࠸ηǵྣ៝π ࣁঁΓ୲ޑҞǴيࣁ༜ߏჴԖѸाቚߏ୍ᆅϷᔼޑޕ
ૈǾǾ
ଯύਔᏢډᗺᗺीՠᗋόᅰֹ๓Ǵ׆ఈૈԖسޑჹ༜܌ޑ୍ᆅ
܈ᔼБय़ޑᏢಞаගܹԾρޑǾǾ
)Μ*ငᕊᆓ౩༪ฒօܖڧޱᇄ༪ПฒݲӫȞ4057Ȃ7/6%ȟ!
ჹܭ୍ᆅޑ֚ᜤࢂࡹ۬ᔈᇶշλᏢਠޑԏΕǴाаӦᗺᕉნٰቚуิ
ߎȐჴሞރݩȑόёຎӕϘǴഖךॺፎόଆीΓǴᗨฅךॺᏢਠ λǵ௲ৣϿǵΓኧϿǴՠךॺࡐᅰЈᅰΚǴλܻ϶זǵ໒ЈǴ൩ࢂךॺ ޑᑫ፪ೢҺǴ১Ժம१ǴεҾǵεၗҁޑၗѴ௲Ǵ٬ךॺᜤағӸǴ аךॺ೭ᅿઇᙑǴၨϿޑѴ༜ᆢ 20 ᎩԃჴឦόܰǴ൩Ꮷεৎո ΚǴჹѴ௲ԶағӸǶࡌǺࡹ۬ाӭᜢЈךॺ٣ޣǴόाᕔόଆ ךॺޑλᏢਠǴाӭႴᓰϿ௨ѾǴךॺΨࢂԖԾ൧ޑǴձבΑλծҥεфǴ ךॺࢂ҅ပჴޑჴՉޣǶ
င៝༜ߏǴ܌аӧᔼᆅԖࡐӭޑคڼǴόૈֹӄޑඓԖǴ٩ӝ
ޑБӛǾǾ
ҁΓࣁ༜БڙႿޣǴ܌аӧᆅϷᔼԖࡐεޑคΚགǴљޑᢀۺགྷ ݤᆶԾρޑᔼᆅਔதԖࡐεޑᇤৡǴाགྷޑᔼǴ๏๏Π֡ࢂค ݤၲډѳᑽᆶӅӕᗺǴ܌аЈԖᎩԶΚόىګǻ
)Τ*ӫਿՂৱϚܾ൶ுȂ໌ওᆓၾ୰ᚠۣӔೣგȞ3057Ȃ5%ȟ!
دҥѴ༜ڙज़ܭ௲ػֽޑೕۓǴӝޑৣၗࢂ༜Бޑ֚ᜤǴႴᓰ௲ৣ
অࢂᔈ၀ޑǴՠࢂѴ௲Ꮲϩ໒֡ӧқϺǴᡣӧᙍޑԴৣคݤୖ
ᆶǴӧԃᏢғሀ෧ޑݩΠᔼ༜܌ޑόܰǴ׆ఈ௲ػֽૈ
҅ख़ຎѴٽ௲ػǾǾ
ाԏଯዴคݤᆶϦৎКၨǴϦৎޑԴৣҔεऊ 8-10 Ǵدҥ ޑࠅѝૈ 2-3 ǾǾԴৣคݤᆶϦৎ࣬߈ޑࡑၶǴԴৣӧব္ǻ )Ξ*ࢇۺഋϷࢇ๊Ϛ݂ᡗȂПөϚጂۡȞ3057Ȃ5%ȟ!
Ѵ௲ӝޑፂᔐаϷࡹ۬ࡹόۓǴᡣᔼޣԖፏӭ༽ർǶ ךॺय़ჹޑ֚ᜤࢂࡹ۬ޑࡹਔதׯᡂǾǾ
Ёăඕኢᄃޙᛉ
ʙăࠂՀവ୪!
ءઔߒ࿇ߏمؔඒᖲዌऱತ೭ጥृאࠠஃೃࢨՕᖂᖂᖵऱխڣߊࢤ
ڍΔຏൄᖜٚႼ९ࢨࢬ९ऱ೭ΔࠀኙႼࢬփऱತ೭ࠃႈڶઌᅝՕऱᖄᦞΖڇ ತ೭ऱጥՂለೣૹ࣍ᄎૠுᔭࠃႈΰڕ८گԵፖ֭נੌ࿓堚ᄑऱቤΕڶ
ᖕΕ։ᣊಖെΕ։ᣊ၀ژαΔ܀ਢኙ࣍ቃጩ։࣫ΰڕگԵፖ֭נቃጩᒳࠫፖઝؾ ऱቤ։αΕ।ᒳࠫΰڕگ֭ܫ।ፖᇷข႘।αࡸႊףൎΔۖኙ࣍ತ೭ቤຝ
։ΰڕᖕګء։࣫ࠫૡᛜᄐਙፖᄐ೭ૠαঞለ࢙ီΖ
ઔߒٍ࣠࿇Δؔඒᖲዌऱತ೭ጥൣݮ။ߜړΕತጥृऱತ೭ጥહན
။ജΔࠡႼࢬऱᆖᛜൣउঞ။ࠋΖ܀ਢΔڇڃگऱΰ155 ٝΔڃگ 77.5%αऱڶ யΰ123 ٝΔױش 61.5%αؔڮႼࢬತ೭ጥം࠴խΔথڶ 32%ऱᆖᛜृਢ
ࠠڶತጥΰࢨٞጥΕᄎૠαֱ૿ऱᖂᖵࢨਢམଥመઌᣂऱᓰ࿓ΔࢬאሒԮګ ऱߏمؔڮႼࢬತ೭ጥຂԳኙತጥࠃႈტࠩཟ֫ፖܺᣄΖڂڼΔڶګאՂ ऱ࠹ᓳृ।قݦඨ౨ڶᖲᄎ༼ࣙ۞աऱತ೭ጥ౨ԺΔڶ 88%ऱຂԳݦඨ ౨ףፖؔඒತ೭ጥڶᣂհઔᄎΔۖ 95%ऱᆖᛜृޓᎁඒߛᅝݝᚨᇠڍ༼
ࠎؔඒᖲዌڇತ೭ጥࢨᆖᛜՂઌᣂऱಛஒፖ࠰ܗΖ
אತ೭ጥऱൣݮۖߢΔႂؑؔڮᖲዌऱൣउ᧩ထړ࣍ႂᗼፖৠࣟᗼΔ
ۖ 5 ଡఄ్אՀऱ՛ᑓᖲዌΔࠡತጥൣݮঞ᧩ထچլڕխΕՕীᖲዌΖՕ᧯ۖ
ߢΔತ೭ጥֱ૿હན။ൎऱತጥृΔತጥ౨Ժ။ࠋΔႼࢬತጥൣݮՈ။ړΙႼ
ࢬತጥൣݮ။ړঞᆖᛜൣݮՈ။ࠋΙᆖᛜൣݮ။ࠋऱႼࢬঞႜٻ࣍။ࣹૹᏺၞඒ ஃ壂ܓፖ༼ࣙֆ٥ݮွΔᑓՈ။ՕΖ
؆ΔತጥહནΕᑓՕ՛ΕತጥउԿଡ᧢ႈኙႼࢬᆖᛜൣݮऱڍցಱ
ូএᑇ݁ሒ᧩ထֽᄷΔڼԿଡ᧢ႈױቃྒྷᆖᛜൣݮऱ᧢ฆၦۍ։ֺ 32.2%Δࠡ
ቃྒྷԺطۖ܅ತጥउΕᑓՕ՛ΕತጥહནΖ
ᅝᆖᛜڶઆ塒ழΔߏمؔඒᖲዌ່ൄᙇᖗऱֱڤࠉݧΚᏺඒᖂໂΕ
༼ඒஃፖՠհৱሖΕޏႼࢬऱ؆ᨠΕދᇷඒஃፖՠऱඒߛಝᒭΕᏺףඒ ஃፖՠհ壂ܓΕࡳژڇᎬ۩ࢨၡݝ८ᘜᖲዌΕᏺᆤඒՠא༼ஃسֺࠏΕ ឩՕႼࢬᑓΕ࠰ܗषᙄ೯Ε৬م։ႼΕ྇܍ᖂسᖂᠧ၄Εދᇷࠡהઌᣂ۩
ᄐΖۖለܑऱਢΔലઆ塒ދᇷ࣍ᜎᚌป࠴ऱֱڤਢ່լઔߒऱኙွࢬॹᅭΔ ڇছԿଡઆ塒ऱᙇᖗႈխਢഄԫሿऱΖ
ʠăൖባ!
ڍߏؔऱႼࢬ९ڂૻ࣍ࢬᖂΔࢨڂႼ೭ऱڦΔኙ࣍ᖲዌऱತ೭ጥՕຟ
ڶֲಖെΕנ।ੌֽെऱՠ܂Δྥ৵ໍ塒հࠃႈ٤ٌطᄎૠԳࢨᄎૠ ஃຂΖ܀ਢط࣍ᄎૠஃᄎૠࡉ࿔೭հࠃႈΔਚڍႼࢬຟ࢙ฃԱತ೭
ቤࡉቃጩ։࣫ኙࠡႼࢬ࿇୶ऱૹࢤΖ֠ࠡਢ՛ীऱႼࢬΔط࣍ࠀྤᇀࠃᄎհ
مΔૉຂԳࢨጥತ೭ृࠀآڶᆖᛜጥՂऱറᄐव౨Δঞኙ࣍ತ೭ጥࠃႈ
ൄᄎڶሶ۩ڕሶ՞ऱܺឫΔ٦ףՂ२ڣࠐຑᥛᔡ࠹ᆖᛎլནऱᓢᚰፖՕᛩቼޏ
᧢ΰࢵسൣउլڕൕছαऱᠨૹᐙΔൄڶᢘߠߘհტࢨ૿ᜯತ೭Ղऱܺᣄۖ
᧩Ժլൕ֨ΔၴࢨᖄીႼࢬᆖᛜ؈ඓΔࠌڍڣ֨ۨב壆ࣟੌΖڂڼΔؔඒᖲዌ ऱತ೭ጥլ܀ᚨૹီᇷءዌհଳ࣫Εᄎૠՠ܂հፖᛜሎᇷ८հᤂႃΔՈ ٵழᚨૹီᇷ८հጥሎشΔലತ೭ጥאጥᄎૠ֗ತ೭։࣫ࠡ᎖ܗՠࠠΔ ৬مತ೭ૠፖቃጩ൳ࠫऱሎ܂ᖲࠫΔࠌႼࢬᇷ८ሒࠩቃ۷گ墿ࢤࠀঅٽੌ
೯ࢤΔאሒګؔඒᖲዌհࠌࡎٚ೭ፖषᄎຂٚΖۖط࣍ತጥڶԫࡳऱܺᣄࡉᓤᠧ ࢤΔՕڍᑇऱႼ९ࢨຂԳബඨඒߛᅝݝ౨༼ࠎ࠰ܗΔא༼ࣙהଚءߪڇತጥ ፖᆖᛜՂऱ౨ԺΖ
ጵٽՂ૪Δؔඒᖲዌڶॽᣝऱᆖᛜګ࣠Δছ༼༉ਢᖲዌऱٺႈפ౨ઌ᎖
ઌګΔאޣ࠷ڶݮΕྤݮᇷข່ՕऱᢰᎾய墿Ζڍؔඒᖲዌᄐृڇඒᖂ࢚Ε
۩ᔭฃॺൄฮኔΔ܀ਢኙ࣍ತ೭ጥቤױ౨༉᧩լवࢬൻΔ۟լᚩತ ೭।Εլᄎᒳ٨ತ೭ቃጩΕլवփຝᄎૠ൳Εլ౨৬ዌ່ᔞᇷءዌΔᖄી
ྤऄנٽऱެΔࠌᆖᛜጥऱய墿ՕؚމڬΖࠃኔՂΔತ೭ጥ᜔൳ٺ
ႈጥפ౨ऱ೯౨Δؘႊڶߜړऱತ೭ጥᔆΔٺႈפ౨թױႉዃሎ܂Δᛜ ሎ࿇୶թ౨٤ᆵኔΖ
ʭăݚᚊ!
ءઔߒऱ৬ᤜڶࠟՕֱٻΔࠡԫࠉᖕءઔߒᓳհ࣠Δኙඒߛ۩ਙᅝݝ
༼נ༼ࣙؔඒᖲዌತ೭ጥய౨ऱ৬ᤜΔନঁࠡ৵࿇୶ؔඒਙհەΙࠡԲ
ኙآࠐઔߒڇઔߒኙွፖઔߒֱऄՂ༼נ৬ᤜΖ (Ι)ᄇఀىࢇ࿋ޟ࡚ដ!
1.ඒߛᅝݝᚨૹီؔඒᖲዌऱತ೭ጥΔ༼ࠎڍጟጥሐፖᖲᄎᚥܗತ೭ጥ
ृ༼ࣙጥव౨Ζ
2.ඒߛᅝݝᚨൄᙄڶᣂತ೭ጥࢨᆖᛜՂઌᣂհઔΕᓰ࿓Εࢨਢၞଥጥ ሐΔࠎؔڮႼࢬऱຂԳ༼ࣙࢨޓᄅࠡᆖᛜፖጥऱ౨Ժፖᨠ࢚Ζ
3.ؔඒತ೭ጥፖᆖᛜऱઔழၴᚨᕣၦፖؔඒᖲዌऱᛜᄐழၴᙑၲΰڕڇ ඡՂࢨֲᜰᙄαΔઔऱچរՈᚨەၦٌࠡຏऱঁܓࢤΖ
4.ઔऱֱڤᚨᝩ܍ݙ٤ᓵࢤऱՑ૪ႚΔאኔ೭ࢤऱյ೯ࢨኔ܂ݮ ڤኙᆖᛜृᚥܗለՕΖ
5.ඒߛᅝݝױאࡳཚ༼ࠎᆖᛜጥՂऱઌᣂᇷಛΔࢨᜰᙄஆᓫᄎᝮᓮᆖᛜᜎ ᚌऱႼࢬΔ։ࠆࠡԳࠃΕತጥΕᆖᛜՂऱ֨ፖ࢚ΔאࠎࠡהؔڮႼࢬەΖ
6.ඒߛᅝݝኙ࣍ؔඒᖲዌऱತ೭ጥᚨቤࠠ᧯ऱ᎖ᖄൻਜΰڕࠩႼ᎖ᖄא
༼ࠎޏၞრߠαΖ
7.ඒߛᅝݝױאං೯ؔඒತጥګ९ቸ᧯Δא۩೯ઔߒ࠷ٻΔᛜທؔඒᆖᛜ
ृತ೭ጥറᄐګ९ऱᛩቼΔא༼ࠡತ೭ጥऱ౨ԺΔၞۖ౨ݔፖᇞެ
ࢬ૿ኙհತ೭ጥംᠲΖ
8.ඒߛᅝݝױאಾኙؔඒऱᆖᛜΔ৬ᆜತ೭ጥጻీΔ༼ࠎፖؔඒತጥኔ೭
