{"id":1011,"date":"2024-12-05T12:03:05","date_gmt":"2024-12-05T12:03:05","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=1011"},"modified":"2024-12-05T12:03:05","modified_gmt":"2024-12-05T12:03:05","slug":"boginhall-18","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/12\/05\/boginhall-18\/","title":{"rendered":"\u64a5\u7b4b\u8207\u808c\u8089\u62c9\u50b7\u5fa9\u5065\uff1a\u91cd\u5efa\u8eab\u9ad4\u9748\u6d3b\u6027"},"content":{"rendered":"

\u624b\u8155\u75bc\u75db\u662f\u4e00\u7a2e\u5e38\u898b\u7684\u8eab\u9ad4\u4e0d\u9069\uff0c\u7121\u8ad6\u662f\u56e0\u70ba\u5de5\u4f5c\u3001\u904b\u52d5\u9084\u662f\u5176\u4ed6\u539f\u56e0\uff0c\u8a31\u591a\u4eba\u90fd\u6703\u9762\u81e8\u9019\u6a23\u7684\u554f\u984c\u3002\u624b\u8155\u662f\u4eba\u9ad4\u904b\u52d5\u4e2d\u81f3\u95dc\u91cd\u8981\u7684\u90e8\u5206\uff0c\u5176\u6d3b\u52d5\u7bc4\u570d\u6d89\u53ca\u5404\u7a2e\u52d5\u4f5c\uff0c\u5982\u6253\u5b57\u3001\u63d0\u7269\u3001\u5beb\u5b57\u7b49\uff0c\u9577\u6642\u9593\u7684\u91cd\u8907\u52d5\u4f5c\u6216\u5916\u529b\u885d\u64ca\u90fd\u53ef\u80fd\u5f15\u767c\u624b\u8155\u4e0d\u9069\u3002\u50b3\u7d71\u7684\u63a8\u62ff\u8207\u6574\u5fa9\u7642\u6cd5\uff0c\u5c24\u5176\u662f\u5728\u53f0\u4e2d\u5730\u5340\u7684\u5c08\u696d\u6cbb\u7642\uff0c\u5c0d\u65bc\u624b\u8155\u75bc\u75db\u7684\u5fa9\u5065\u8207\u7de9\u89e3\u6548\u679c\u986f\u8457\u3002\u672c\u6587\u5c07\u6df1\u5165\u63a2\u8a0e\u63a8\u62ff\u8207\u6574\u5fa9\u7642\u6cd5\u5728\u624b\u8155\u75bc\u75db\u5fa9\u5065\u4e2d\u7684\u91cd\u8981\u6027\uff0c\u4e26\u4ecb\u7d39\u4e00\u4e9b\u5c08\u696d\u7684\u7642\u6cd5\u8207\u6cbb\u7642\u5834\u6240\u5728\u53f0\u4e2d\u5730\u5340\u3002<\/p>\n

\u4ec0\u9ebc\u662f\u63a8\u62ff\u8207\u6574\u5fa9\u7642\u6cd5\uff1f<\/h2>\n

\u63a8\u62ff\u662f\u4e00\u7a2e\u53e4\u8001\u7684\u4e2d\u91ab\u7642\u6cd5\uff0c\u901a\u904e\u624b\u6cd5\u8abf\u7406\uff0c\u91dd\u5c0d\u4eba\u9ad4\u7684\u808c\u8089\u3001\u95dc\u7bc0\u3001\u7d93\u7d61\u9032\u884c\u6309\u58d3\u3001\u63c9\u634f\u3001\u62c9\u4f38\u7b49\u64cd\u4f5c\uff0c\u4f86\u7de9\u89e3\u75bc\u75db\u3001\u653e\u9b06\u808c\u8089\uff0c\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u6062\u5fa9\u8eab\u9ad4\u6a5f\u80fd\u3002\u800c\u6574\u5fa9\u7642\u6cd5\u5247\u662f\u91dd\u5c0d\u9aa8\u9abc\u3001\u95dc\u7bc0\u7684\u8abf\u6574\uff0c\u5c24\u5176\u662f\u5c0d\u65bc\u7531\u65bc\u5916\u529b\u9020\u6210\u7684\u626d\u50b7\u3001\u62c9\u50b7\u7b49\u554f\u984c\u9032\u884c\u77ef\u6b63\uff0c\u4f7f\u9aa8\u9abc\u6062\u5fa9\u6b63\u4f4d\uff0c\u9054\u5230\u7de9\u89e3\u75bc\u75db\u548c\u6062\u5fa9\u529f\u80fd\u7684\u76ee\u7684\u3002<\/p>\n

\u9019\u5169\u8005\u7684\u7d50\u5408\u5c0d\u65bc\u624b\u8155\u75bc\u75db\u7684\u6cbb\u7642\uff0c\u5c24\u5176\u662f\u56e0\u70ba\u904e\u5ea6\u4f7f\u7528\u6216\u626d\u50b7\u6240\u5f15\u767c\u7684\u75bc\u75db\uff0c\u5177\u6709\u5f88\u597d\u7684\u6548\u679c\u3002\u900f\u904e\u5c08\u696d\u7684\u63a8\u62ff\u548c\u6574\u5fa9\u6280\u8853\uff0c\u53ef\u4ee5\u4fc3\u9032\u624b\u8155\u7684\u8840\u6db2\u5faa\u74b0\uff0c\u91cb\u653e\u7dca\u5f35\u7684\u808c\u8089\uff0c\u540c\u6642\u77ef\u6b63\u4e0d\u7576\u7684\u95dc\u7bc0\u4f4d\u7f6e\uff0c\u8b93\u624b\u8155\u75bc\u75db\u5f97\u5230\u6709\u6548\u7684\u7de9\u89e3\u3002<\/p>\n

\u53f0\u4e2d\u5730\u5340\u7684\u63a8\u62ff \u6574\u5fa9<\/a>\u7642\u6cd5<\/h2>\n

\u5728\u53f0\u4e2d\uff0c\u8a31\u591a\u5c08\u696d\u7684\u63a8\u62ff\u8207\u6574\u5fa9\u7642\u6cd5\u8a3a\u6240\u70ba\u5e02\u6c11\u63d0\u4f9b\u9ad8\u8cea\u91cf\u7684\u624b\u8155\u75bc\u75db\u6cbb\u7642\u670d\u52d9\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u503c\u5f97\u6ce8\u610f\u7684\u7642\u6cd5\u548c\u8a3a\u6240\uff1a<\/p>\n

1. \u64a5\u7b4b\u5802<\/a><\/h3>\n

\u64a5\u7b4b\u5802\u662f\u53f0\u4e2d\u77e5\u540d\u7684\u63a8\u62ff\u7642\u6cd5\u5834\u6240\uff0c\u5c08\u6ce8\u65bc\u6df1\u5c64\u64a5\u7b4b\u6280\u8853\uff0c\u5c24\u5176\u9069\u5408\u8655\u7406\u624b\u8155\u7b49\u90e8\u4f4d\u7684\u75bc\u75db\u3002\u6df1\u5c64\u64a5\u7b4b\u80fd\u5920\u91dd\u5c0d\u808c\u8089\u7684\u6df1\u5c64\u7dca\u7e43\u9032\u884c\u8abf\u7406\uff0c\u91cb\u653e\u9577\u671f\u7a4d\u58d3\u7684\u58d3\u529b\uff0c\u5c0d\u65bc\u56e0\u9577\u6642\u9593\u6253\u5b57\u3001\u4f7f\u7528\u624b\u6a5f\u7b49\u5f15\u8d77\u7684\u624b\u8155\u75bc\u75db\u6709\u826f\u597d\u7684\u6548\u679c\u3002\u64a5\u7b4b\u5802\u7684\u5c08\u696d\u6280\u8853\uff0c\u7d50\u5408\u4e2d\u91ab\u7684\u7406\u8ad6\uff0c\u53ef\u4ee5\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u6e1b\u8f15\u624b\u8155\u7684\u7dca\u5f35\u611f\uff0c\u8b93\u75bc\u75db\u5f97\u5230\u6709\u6548\u8212\u7de9\u3002<\/p>\n

2. \u53f0\u4e2d\u6574\u9aa8<\/h3>\n

\u53f0\u4e2d\u6574\u9aa8\u662f\u4e00\u7a2e\u91dd\u5c0d\u95dc\u7bc0\u3001\u9aa8\u9abc\u9032\u884c\u77ef\u6b63\u7684\u6cbb\u7642\u65b9\u6cd5\u3002\u7121\u8ad6\u662f\u624b\u8155\u7684\u626d\u50b7\uff0c\u9084\u662f\u7531\u65bc\u59ff\u52e2\u4e0d\u6b63\u5f15\u8d77\u7684\u6162\u6027\u75bc\u75db\uff0c\u6574\u9aa8\u7642\u6cd5\u90fd\u80fd\u8d77\u5230\u77ef\u6b63\u95dc\u7bc0\u4f4d\u7f6e\uff0c\u4fc3\u9032\u6062\u5fa9\u7684\u4f5c\u7528\u3002\u53f0\u4e2d\u6574\u9aa8\u7642\u6cd5\u5c08\u696d\u7684\u6574\u5fa9\u5e2b\u6703\u6839\u64da\u75c5\u4eba\u7684\u5177\u9ad4\u60c5\u6cc1\uff0c\u9032\u884c\u9069\u7576\u7684\u6574\u9aa8\u8abf\u6574\uff0c\u6062\u5fa9\u95dc\u7bc0\u7684\u6b63\u5e38\u6d3b\u52d5\u7bc4\u570d\uff0c\u6e1b\u8f15\u56e0\u932f\u4f4d\u5f15\u8d77\u7684\u75bc\u75db\u3002\u9019\u7a2e\u7121\u75db\u6574\u9aa8\u7684\u65b9\u6cd5\uff0c\u4e0d\u50c5\u80fd\u6539\u5584\u624b\u8155\u7684\u6d3b\u52d5\u80fd\u529b\uff0c\u9084\u80fd\u5e6b\u52a9\u9810\u9632\u672a\u4f86\u7684\u50b7\u5bb3\u3002<\/p>\n

3. \u53f0\u4e2d\u63a8\u62ff<\/h3>\n

\u5728\u53f0\u4e2d\uff0c\u8a31\u591a\u5c08\u696d\u7684\u63a8\u62ff\u8a3a\u6240\u63d0\u4f9b\u91dd\u5c0d\u624b\u8155\u75bc\u75db\u7684\u5168\u8eab\u63a8\u62ff\u670d\u52d9\u3002\u901a\u904e\u6307\u58d3\u63a8\u62ff\uff0c\u7de9\u89e3\u624b\u8155\u5468\u570d\u808c\u8089\u7684\u7dca\u5f35\u548c\u50f5\u786c\u3002\u9019\u7a2e\u63a8\u62ff\u4e0d\u50c5\u80fd\u653e\u9b06\u624b\u8155\uff0c\u9084\u80fd\u91dd\u5c0d\u5168\u8eab\u7684\u808c\u8089\u7cfb\u7d71\u9032\u884c\u8abf\u7406\uff0c\u4fc3\u9032\u6574\u9ad4\u7684\u5065\u5eb7\u3002\u9019\u4e9b\u5c08\u696d\u7684\u63a8\u62ff\u6280\u8853\uff0c\u80fd\u6709\u6548\u6539\u5584\u624b\u8155\u7684\u8840\u6db2\u5faa\u74b0\uff0c\u4fc3\u9032\u81ea\u6211\u4fee\u5fa9\uff0c\u5f9e\u800c\u9054\u5230\u6e1b\u8f15\u75bc\u75db\u7684\u6548\u679c\u3002<\/p>\n

4. \u4e2d\u91ab \u63a8\u62ff<\/a><\/h3>\n

\u4e2d\u91ab\u63a8\u62ff\u5728\u8655\u7406\u624b\u8155\u75bc\u75db\u6642\uff0c\u5f37\u8abf\u5f9e\u6574\u9ad4\u5165\u624b\uff0c\u6839\u64da\u75c5\u56e0\u9032\u884c\u8fa8\u8b49\u65bd\u6cbb\u3002\u4e2d\u91ab\u63a8\u62ff\u4e0d\u50c5\u662f\u5c0d\u624b\u8155\u90e8\u4f4d\u9032\u884c\u8655\u7406\uff0c\u9084\u6703\u91dd\u5c0d\u5176\u4ed6\u53ef\u80fd\u5c0e\u81f4\u624b\u8155\u75bc\u75db\u7684\u90e8\u4f4d\uff0c\u5982\u80a9\u8180\u3001\u80cc\u90e8\u9032\u884c\u8abf\u6574\uff0c\u5e6b\u52a9\u6539\u5584\u8eab\u9ad4\u7684\u6574\u9ad4\u5e73\u8861\u3002\u4e2d\u91ab\u63a8\u62ff\u7684\u512a\u52e2\u5728\u65bc\u5b83\u4e0d\u50c5\u6b62\u65bc\u7de9\u89e3\u75bc\u75db\uff0c\u9084\u80fd\u5e6b\u52a9\u8abf\u7406\u8eab\u9ad4\u7684\u7d93\u7d61\uff0c\u589e\u5f37\u8eab\u9ad4\u7684\u81ea\u6211\u5eb7\u5fa9\u80fd\u529b\u3002<\/p>\n

\u63a8\u62ff\u8207\u6574\u5fa9\u7642\u6cd5\u5982\u4f55\u5e6b\u52a9\u624b\u8155\u75bc\u75db\u5fa9\u5065\uff1f<\/h2>\n

\u624b\u8155\u75bc\u75db\u7684\u539f\u56e0\u6709\u5f88\u591a\uff0c\u5176\u4e2d\u6700\u5e38\u898b\u7684\u662f\u9577\u6642\u9593\u7684\u91cd\u8907\u6027\u52de\u640d\uff0c\u6216\u662f\u7a81\u7136\u7684\u626d\u50b7\u3002\u5728\u9019\u4e9b\u60c5\u6cc1\u4e0b\uff0c\u63a8\u62ff\u8207\u6574\u5fa9\u7642\u6cd5\u80fd\u5920\u901a\u904e\u4ee5\u4e0b\u5e7e\u500b\u65b9\u9762\u5e6b\u52a9\u5fa9\u5065\uff1a<\/p>\n

1. \u6e1b\u5c11\u808c\u8089\u7dca\u5f35<\/h3>\n

\u7121\u8ad6\u662f\u56e0\u70ba\u904e\u5ea6\u4f7f\u7528\u624b\u8155\u9020\u6210\u7684\u52de\u640d\uff0c\u9084\u662f\u56e0\u70ba\u626d\u50b7\u5f8c\u808c\u8089\u7684\u81ea\u7136\u53cd\u61c9\uff0c\u624b\u8155\u5468\u570d\u7684\u808c\u8089\u5f80\u5f80\u6703\u8b8a\u5f97\u7dca\u5f35\u3002\u63a8\u62ff\u6280\u8853\u901a\u904e\u6309\u58d3\u548c\u63c9\u634f\uff0c\u80fd\u5920\u91cb\u653e\u808c\u8089\u4e2d\u7684\u7dca\u7e43\u611f\uff0c\u5f9e\u800c\u7de9\u89e3\u75bc\u75db\u3002<\/p>\n

2. \u6539\u5584\u8840\u6db2\u5faa\u74b0<\/h3>\n

\u63a8\u62ff\u53ef\u4ee5\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u9019\u5c0d\u65bc\u624b\u8155\u7684\u5fa9\u5065\u81f3\u95dc\u91cd\u8981\u3002\u826f\u597d\u7684\u8840\u6db2\u5faa\u74b0\u80fd\u5920\u52a0\u901f\u624b\u8155\u53d7\u640d\u90e8\u4f4d\u7684\u71df\u990a\u4f9b\u61c9\uff0c\u4fc3\u9032\u4fee\u5fa9\u3002<\/p>\n

3. \u77ef\u6b63\u95dc\u7bc0\u4f4d\u7f6e<\/h3>\n

\u5728\u624b\u8155\u626d\u50b7\u5f8c\uff0c\u95dc\u7bc0\u7684\u932f\u4f4d\u5f80\u5f80\u6703\u52a0\u91cd\u75bc\u75db\u611f\u3002\u6574\u5fa9\u7642\u6cd5\u5247\u901a\u904e\u8abf\u6574\u624b\u8155\u95dc\u7bc0\u7684\u6b63\u78ba\u4f4d\u7f6e\uff0c\u4f7f\u5176\u6062\u5fa9\u5230\u6b63\u5e38\u7684\u6d3b\u52d5\u7bc4\u570d\uff0c\u5f9e\u800c\u6e1b\u8f15\u75bc\u75db\uff0c\u5e6b\u52a9\u5fa9\u5065\u3002<\/p>\n

4. \u8abf\u6574\u8eab\u9ad4\u59ff\u52e2<\/h3>\n

\u9577\u671f\u7684\u4e0d\u826f\u59ff\u52e2\uff0c\u7279\u5225\u662f\u5728\u4f7f\u7528\u96fb\u8166\u6216\u624b\u6a5f\u6642\uff0c\u6703\u5c0d\u624b\u8155\u9020\u6210\u984d\u5916\u7684\u8ca0\u64d4\u3002\u63a8\u62ff\u8207\u6574\u5fa9\u7642\u6cd5\u901a\u904e\u6539\u5584\u8eab\u9ad4\u59ff\u52e2\uff0c\u80fd\u5920\u6e1b\u5c11\u5c0d\u624b\u8155\u7684\u58d3\u529b\uff0c\u5f9e\u800c\u964d\u4f4e\u75bc\u75db\u7684\u767c\u751f\u3002<\/p>\n

\u5c0f\u7d50<\/h2>\n

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