{"id":2457,"date":"2025-10-22T10:32:50","date_gmt":"2025-10-22T10:32:50","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=2457"},"modified":"2025-10-22T10:32:50","modified_gmt":"2025-10-22T10:32:50","slug":"boginhall-12-2","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/10\/22\/boginhall-12-2\/","title":{"rendered":"\u990a\u751f\u4e4b\u9053\uff1a\u5f9e\u8eab\u9ad4\u4fdd\u990a\u5230\u5fc3\u9748\u8abf\u7406"},"content":{"rendered":"

\u5728\u73fe\u4ee3\u793e\u6703\uff0c\u5fd9\u788c\u7684\u751f\u6d3b\u8207\u5de5\u4f5c\u58d3\u529b\uff0c\u4f7f\u5f97\u6211\u5011\u7684\u8eab\u5fc3\u5065\u5eb7\u5e38\u5e38\u53d7\u5230\u5ffd\u8996\u3002\u8a31\u591a\u4eba\u5728\u8ffd\u6c42\u4e8b\u696d\u6210\u529f\u7684\u540c\u6642\uff0c\u5ffd\u7565\u4e86\u8eab\u9ad4\u7684\u4fdd\u990a\u8207\u8abf\u7406\uff0c\u9577\u671f\u4e0b\u4f86\u5bb9\u6613\u5f15\u767c\u5404\u7a2e\u6162\u6027\u75c5\u6216\u808c\u8089\u9aa8\u9abc\u7684\u554f\u984c\u3002\u56e0\u6b64\uff0c\u990a\u751f\u4e0d\u50c5\u662f\u4e00\u7a2e\u751f\u6d3b\u614b\u5ea6\uff0c\u66f4\u662f\u4e00\u9580\u5b78\u554f\u3002\u672c\u6587\u5c07\u5f9e\u8eab\u9ad4\u8abf\u7406\u3001\u6309\u6469\u4fdd\u990a\u5230\u6574\u9aa8\u8207\u6574\u5fa9\u7684\u6280\u5de7\uff0c\u5e36\u60a8\u6df1\u5165\u4e86\u89e3\u5982\u4f55\u5728\u65e5\u5e38\u751f\u6d3b\u4e2d\u5be6\u73fe\u5168\u65b9\u4f4d\u7684\u990a\u751f\u3002<\/p>\n

\"\"<\/p>\n

\u4e00\u3001\u990a\u751f\u7684\u57fa\u790e\uff1a\u5f9e\u65e5\u5e38\u751f\u6d3b\u958b\u59cb<\/h2>\n

\u990a\u751f\u7684\u7b2c\u4e00\u6b65\uff0c\u5c31\u662f\u5f9e\u65e5\u5e38\u751f\u6d3b\u7fd2\u6163\u8457\u624b\u3002\u5065\u5eb7\u7684\u98f2\u98df\u3001\u898f\u5f8b\u7684\u4f5c\u606f\u3001\u9069\u5ea6\u7684\u904b\u52d5\uff0c\u90fd\u662f\u7dad\u6301\u8eab\u9ad4\u5e73\u8861\u7684\u91cd\u8981\u56e0\u7d20\u3002\u65e9\u6668\u8d77\u5e8a\u5f8c\u7684\u4e00\u6bb5\u8212\u5c55\u904b\u52d5\uff0c\u53ef\u4ee5\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u6e1b\u5c11\u808c\u8089\u50f5\u786c\u3002\u9069\u91cf\u651d\u53d6\u5bcc\u542b\u86cb\u767d\u8cea\u8207\u7dad\u751f\u7d20\u7684\u98df\u7269\uff0c\u80fd\u5920\u63d0\u4f9b\u8eab\u9ad4\u6240\u9700\u7684\u71df\u990a\uff0c\u589e\u5f37\u514d\u75ab\u529b\u3002\u540c\u6642\uff0c\u907f\u514d\u904e\u5ea6\u98f2\u98df\u8207\u71ac\u591c\uff0c\u4e5f\u80fd\u6e1b\u5c11\u809d\u81df\u8207\u5fc3\u81df\u7684\u8ca0\u64d4\u3002<\/p>\n

\u7136\u800c\uff0c\u5373\u4fbf\u662f\u4fdd\u6301\u826f\u597d\u7684\u751f\u6d3b\u7fd2\u6163\uff0c\u96a8\u8457\u5e74\u9f61\u589e\u9577\u6216\u9577\u671f\u59ff\u52e2\u4e0d\u826f\uff0c\u808c\u8089\u9aa8\u9abc\u554f\u984c\u4ecd\u53ef\u80fd\u51fa\u73fe\u3002\u6b64\u6642\uff0c\u900f\u904e\u5c08\u696d\u7684\u6574\u9aa8\u6216\u6574\u5fa9\u6cbb\u7642\uff0c\u53ef\u4ee5\u6709\u6548\u7de9\u89e3\u75bc\u75db\u4e26\u4fc3\u9032\u8eab\u9ad4\u6a5f\u80fd\u7684\u6062\u5fa9\u3002<\/p>\n

\u4e8c\u3001\u6574\u9aa8\u8207\u6574\u5fa9\uff1a\u5c08\u696d\u4fdd\u5065\u7684\u91cd\u8981\u6027<\/h2>\n

\u5728\u990a\u751f\u7684\u904e\u7a0b\u4e2d\uff0c\u9aa8\u9abc\u8207\u95dc\u7bc0\u7684\u5065\u5eb7\u626e\u6f14\u8457\u95dc\u9375\u89d2\u8272\u3002\u9069\u7576\u7684\u6574\u9aa8\u6cbb\u7642\uff0c\u80fd\u5920\u5e6b\u52a9\u8eab\u9ad4\u6062\u5fa9\u6b63\u78ba\u7684\u9aa8\u9abc\u7d50\u69cb\uff0c\u6539\u5584\u56e0\u9577\u671f\u5750\u59ff\u6216\u904b\u52d5\u4e0d\u7576\u800c\u9020\u6210\u7684\u75bc\u75db\u3002\u53f0\u4e2d\u5730\u5340\u6709\u8a31\u591a\u5c08\u696d\u7684\u53f0\u4e2d\u6574\u9aa8<\/a>\u4e2d\u5fc3\uff0c\u63d0\u4f9b\u91dd\u5c0d\u810a\u690e\u3001\u95dc\u7bc0\u8207\u808c\u8089\u7684\u5c08\u696d\u8abf\u7406\u670d\u52d9\uff0c\u900f\u904e\u7269\u7406\u624b\u6cd5\u53ca\u79d1\u5b78\u8a55\u4f30\uff0c\u8b93\u8eab\u9ad4\u91cd\u56de\u5e73\u8861\u3002<\/p>\n

\u800c\u6574\u5fa9\u7642\u6cd5\u5247\u66f4\u6ce8\u91cd\u95dc\u7bc0\u7684\u5fa9\u4f4d\u8207\u529f\u80fd\u6062\u5fa9\uff0c\u9069\u5408\u6709\u904b\u52d5\u50b7\u5bb3\u6216\u9577\u671f\u59ff\u52e2\u4e0d\u826f\u7684\u4eba\u58eb\u3002\u900f\u904e\u5c08\u696d\u7684\u53f0\u4e2d\u6574\u5fa9<\/a>\u6cbb\u7642\uff0c\u53ef\u4ee5\u6539\u5584\u95dc\u7bc0\u6d3b\u52d5\u5ea6\uff0c\u6e1b\u5c11\u75bc\u75db\u8207\u50f5\u786c\u611f\uff0c\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u3002\u5b9a\u671f\u63a5\u53d7\u5c08\u696d\u6574\u5fa9\uff0c\u4e0d\u50c5\u80fd\u8212\u7de9\u73fe\u6709\u7684\u75c7\u72c0\uff0c\u9084\u80fd\u9810\u9632\u672a\u4f86\u53ef\u80fd\u7684\u808c\u8089\u9aa8\u9abc\u554f\u984c\u3002<\/p>\n

\u4e09\u3001\u63a8\u62ff\u8207\u6309\u6469\uff1a\u8212\u7de9\u8eab\u5fc3\u7684\u5929\u7136\u65b9\u5f0f<\/h2>\n

\u9664\u4e86\u9aa8\u9abc\u8207\u95dc\u7bc0\u7684\u8abf\u7406\uff0c\u6309\u6469\u4e5f\u662f\u73fe\u4ee3\u990a\u751f\u4e2d\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u74b0\u3002\u63a8\u62ff\u4e0d\u50c5\u80fd\u653e\u9b06\u7dca\u7e43\u7684\u808c\u8089\uff0c\u9084\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u8207\u6dcb\u5df4\u6392\u6bd2\u3002\u9069\u7576\u7684\u63a8\u62ff\u7642\u7a0b\u53ef\u4ee5\u6539\u5584\u7761\u7720\u54c1\u8cea\u3001\u964d\u4f4e\u58d3\u529b\uff0c\u751a\u81f3\u6709\u52a9\u65bc\u6d88\u5316\u7cfb\u7d71\u7684\u904b\u4f5c\u3002\u8a31\u591a\u4eba\u9078\u64c7\u5728\u5de5\u4f5c\u5f8c\uff0c\u524d\u5f80\u5c08\u696d\u7684\u53f0\u4e2d\u63a8\u62ff<\/a>\u4e2d\u5fc3\uff0c\u900f\u904e\u8212\u9069\u7684\u6309\u6469\u74b0\u5883\uff0c\u9054\u5230\u8eab\u5fc3\u7684\u5b8c\u5168\u653e\u9b06\u3002<\/p>\n

\u4e0d\u540c\u65bc\u4e00\u822c\u6309\u6469\uff0c\u63a8\u62ff\u5e2b\u6703\u6839\u64da\u500b\u4eba\u7684\u8eab\u9ad4\u72c0\u6cc1\uff0c\u91dd\u5c0d\u7279\u5b9a\u7a74\u4f4d\u8207\u7d93\u7d61\u9032\u884c\u8abf\u7406\uff0c\u9019\u7a2e\u65b9\u6cd5\u4e0d\u50c5\u80fd\u7de9\u89e3\u5c40\u90e8\u9178\u75db\uff0c\u66f4\u80fd\u4fc3\u9032\u5168\u8eab\u6c23\u8840\u7684\u6d41\u901a\u3002\u990a\u751f\u7684\u6838\u5fc3\u7406\u5ff5\u4e4b\u4e00\uff0c\u5c31\u662f\u901a\u904e\u8eab\u9ad4\u7684\u8abf\u7406\uff0c\u9054\u5230\u5167\u5916\u5e73\u8861\u3002<\/p>\n

\u56db\u3001\u9078\u64c7\u5c08\u696d\u8a3a\u6240\u7684\u91cd\u8981\u6027<\/h2>\n

\u5728\u5c0b\u6c42\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u670d\u52d9\u6642\uff0c\u9078\u64c7\u5c08\u696d\u4e14\u6709\u53e3\u7891\u7684\u8a3a\u6240\u975e\u5e38\u91cd\u8981\u3002\u53f0\u4e2d\u5730\u5340\u6709\u4e00\u4e9b\u6df1\u53d7\u63a8\u85a6\u7684\u5c08\u696d\u6a5f\u69cb\uff0c\u4f8b\u5982\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6<\/a>\uff0c\u63d0\u4f9b\u5b8c\u6574\u7684\u8a3a\u7642\u6d41\u7a0b\u8207\u8212\u9069\u7684\u74b0\u5883\uff0c\u8b93\u60a3\u8005\u5728\u5b89\u5168\u7684\u689d\u4ef6\u4e0b\u63a5\u53d7\u6cbb\u7642\u3002\u540c\u6a23\u5730\uff0c\u82e5\u60f3\u9032\u884c\u6574\u5fa9\u7642\u7a0b\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6<\/a>\uff0c\u9078\u64c7\u7d93\u9a57\u8c50\u5bcc\u7684\u6cbb\u7642\u5e2b\uff0c\u78ba\u4fdd\u6bcf\u6b21\u6cbb\u7642\u90fd\u9054\u5230\u6700\u4f73\u6548\u679c\u3002<\/p>\n

\u6b64\u5916\uff0c\u5c08\u696d\u8a3a\u6240\u901a\u5e38\u6703\u63d0\u4f9b\u500b\u4eba\u5316\u7684\u7642\u7a0b\u8a08\u5283\uff0c\u6839\u64da\u60a3\u8005\u7684\u8eab\u9ad4\u72c0\u6cc1\u8207\u751f\u6d3b\u7fd2\u6163\uff0c\u5236\u5b9a\u6700\u5408\u9069\u7684\u8abf\u7406\u65b9\u6848\u3002\u9019\u7a2e\u79d1\u5b78\u5316\u8207\u500b\u6027\u5316\u7684\u65b9\u5f0f\uff0c\u6b63\u662f\u73fe\u4ee3\u990a\u751f\u7406\u5ff5\u7684\u6838\u5fc3\u3002<\/p>\n

\u4e94\u3001\u5fc3\u7406\u990a\u751f\uff1a\u5fc3\u8eab\u5408\u4e00\u7684\u91cd\u8981\u6027<\/h2>\n

\u990a\u751f\u4e0d\u50c5\u95dc\u4e4e\u8eab\u9ad4\u5065\u5eb7\uff0c\u5fc3\u7406\u8abf\u7406\u540c\u6a23\u91cd\u8981\u3002\u9577\u671f\u58d3\u529b\u6703\u5c0e\u81f4\u514d\u75ab\u529b\u4e0b\u964d\u3001\u7761\u7720\u54c1\u8cea\u4e0d\u4f73\uff0c\u751a\u81f3\u5f71\u97ff\u5167\u5206\u6ccc\u7cfb\u7d71\u3002\u56e0\u6b64\uff0c\u65e5\u5e38\u751f\u6d3b\u4e2d\u61c9\u8a72\u990a\u6210\u7d13\u58d3\u7684\u7fd2\u6163\uff0c\u4f8b\u5982\u51a5\u60f3\u3001\u745c\u4f3d\u3001\u6df1\u547c\u5438\u7df4\u7fd2\u7b49\uff0c\u90fd\u662f\u6709\u6548\u7684\u5fc3\u7406\u990a\u751f\u65b9\u6cd5\u3002<\/p>\n

\u5fc3\u8eab\u5408\u4e00\u7684\u6982\u5ff5\uff0c\u5f37\u8abf\u5fc3\u7406\u5065\u5eb7\u5c0d\u65bc\u8eab\u9ad4\u5065\u5eb7\u7684\u5f71\u97ff\u3002\u7576\u5fc3\u7406\u8655\u65bc\u5e73\u8861\u72c0\u614b\u6642\uff0c\u8eab\u9ad4\u7684\u5404\u9805\u529f\u80fd\u4e5f\u80fd\u66f4\u9806\u66a2\u5730\u904b\u4f5c\u3002\u53cd\u4e4b\uff0c\u5fc3\u7406\u58d3\u529b\u904e\u5927\u6642\uff0c\u5f80\u5f80\u6703\u5f15\u767c\u808c\u8089\u7dca\u7e43\u3001\u810a\u690e\u75bc\u75db\u7b49\u554f\u984c\uff0c\u9019\u6642\u914d\u5408\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\u7642\u7a0b\uff0c\u80fd\u5920\u9054\u5230\u66f4\u5168\u9762\u7684\u990a\u751f\u6548\u679c\u3002<\/p>\n

\u516d\u3001\u65e5\u5e38\u990a\u751f\u5c0f\u6280\u5de7<\/h2>\n
    \n
  1. \n

    \u5b9a\u671f\u904b\u52d5<\/strong>\uff1a\u6bcf\u9031\u81f3\u5c11\u4e09\u6b21\u7684\u6709\u6c27\u904b\u52d5\uff0c\u5982\u6162\u8dd1\u3001\u6e38\u6cf3\u6216\u5feb\u8d70\uff0c\u6709\u52a9\u65bc\u5fc3\u80ba\u529f\u80fd\u8207\u808c\u8089\u529b\u91cf\u7684\u63d0\u5347\u3002<\/p>\n<\/li>\n

  2. \n

    \u5747\u8861\u98f2\u98df<\/strong>\uff1a\u651d\u53d6\u8db3\u5920\u7684\u86cb\u767d\u8cea\u3001\u852c\u679c\u53ca\u5168\u7a40\u985e\uff0c\u907f\u514d\u9ad8\u6cb9\u3001\u9ad8\u7cd6\u98df\u7269\u3002<\/p>\n<\/li>\n

  3. \n

    \u5145\u8db3\u7761\u7720<\/strong>\uff1a\u4fdd\u6301\u6bcf\u59297\u20138\u5c0f\u6642\u7684\u7761\u7720\uff0c\u4fc3\u9032\u8eab\u9ad4\u81ea\u6211\u4fee\u5fa9\u3002<\/p>\n<\/li>\n

  4. \n

    \u59ff\u52e2\u8abf\u6574<\/strong>\uff1a\u9577\u6642\u9593\u5750\u8fa6\u516c\u5ba4\u7684\u4eba\uff0c\u53ef\u4f7f\u7528\u7b26\u5408\u4eba\u9ad4\u5de5\u5b78\u7684\u6905\u5b50\uff0c\u4e26\u6bcf\u9694\u4e00\u5c0f\u6642\u8d77\u8eab\u6d3b\u52d5\u3002<\/p>\n<\/li>\n

  5. \n

    \u5b9a\u671f\u6aa2\u67e5<\/strong>\uff1a\u900f\u904e\u5c08\u696d\u8a3a\u6240\uff0c\u5982\u6574\u9aa8\u6216\u6574\u5fa9\u4e2d\u5fc3\uff0c\u6aa2\u67e5\u8eab\u9ad4\u72c0\u6cc1\uff0c\u53ca\u65e9\u767c\u73fe\u6f5b\u5728\u554f\u984c\u3002<\/p>\n<\/li>\n<\/ol>\n

    \u4e03\u3001\u990a\u751f\u662f\u4e00\u7a2e\u751f\u6d3b\u85dd\u8853<\/h2>\n

    \u990a\u751f\u4e0d\u50c5\u50c5\u662f\u6cbb\u7642\u75be\u75c5\uff0c\u800c\u662f\u4e00\u7a2e\u751f\u6d3b\u85dd\u8853\u3002\u5b83\u8981\u6c42\u6211\u5011\u95dc\u6ce8\u8eab\u9ad4\u6bcf\u4e00\u500b\u7d30\u5fae\u7684\u8b8a\u5316\uff0c\u4e26\u63a1\u53d6\u7a4d\u6975\u7684\u63aa\u65bd\u4f86\u7dad\u6301\u5065\u5eb7\u3002\u7121\u8ad6\u662f\u900f\u904e\u53f0\u4e2d\u6574\u9aa8\u8207\u6574\u5fa9\uff0c\u9084\u662f\u63a8\u62ff\u6309\u6469\uff0c\u751a\u81f3\u662f\u5fc3\u7406\u990a\u751f\uff0c\u90fd\u662f\u8b93\u8eab\u5fc3\u9054\u5230\u5e73\u8861\u7684\u65b9\u5f0f\u3002<\/p>\n

    \u900f\u904e\u990a\u751f\uff0c\u6211\u5011\u5b78\u6703\u5c0a\u91cd\u8eab\u9ad4\u3001\u7167\u9867\u5fc3\u9748\uff0c\u4e26\u5728\u65e5\u5e38\u751f\u6d3b\u4e2d\u627e\u5230\u5065\u5eb7\u8207\u5feb\u6a02\u7684\u5e73\u8861\u9ede\u3002\u6b63\u5982\u4e00\u53e5\u53e4\u8a9e\u6240\u8aaa\uff1a\u300c\u4e0a\u5de5\u6cbb\u672a\u75c5\u300d\uff0c\u990a\u751f\u7684\u667a\u6167\u5c31\u5728\u65bc\u9810\u9632\u8207\u8abf\u7406\uff0c\u800c\u975e\u50c5\u50c5\u5728\u75be\u75c5\u51fa\u73fe\u5f8c\u624d\u8ffd\u6c42\u6cbb\u7642\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u5728\u73fe\u4ee3\u793e\u6703\uff0c\u5fd9\u788c\u7684\u751f\u6d3b\u8207\u5de5\u4f5c\u58d3\u529b\uff0c\u4f7f\u5f97\u6211\u5011\u7684\u8eab\u5fc3\u5065\u5eb7\u5e38\u5e38\u53d7\u5230\u5ffd\u8996\u3002\u8a31\u591a\u4eba\u5728\u8ffd\u6c42\u4e8b\u696d\u6210\u529f\u7684\u540c\u6642\uff0c\u5ffd\u7565\u4e86\u8eab\u9ad4\u7684\u4fdd\u990a\u8207\u8abf\u7406\uff0c\u9577\u671f\u4e0b\u4f86\u5bb9\u6613\u5f15\u767c\u5404\u7a2e\u6162\u6027\u75c5\u6216\u808c\u8089\u9aa8\u9abc\u7684\u554f\u984c\u3002\u56e0\u6b64\uff0c\u990a\u751f\u4e0d\u50c5\u662f\u4e00\u7a2e\u751f\u6d3b\u614b\u5ea6\uff0c\u66f4\u662f\u4e00\u9580\u5b78\u554f\u3002\u672c\u6587\u5c07\u5f9e\u8eab\u9ad4\u8abf\u7406\u3001\u6309\u6469\u4fdd\u990a\u5230\u6574\u9aa8\u8207\u6574\u5fa9\u7684\u6280\u5de7\uff0c\u5e36\u60a8\u6df1\u5165\u4e86\u89e3\u5982\u4f55\u5728\u65e5\u5e38\u751f\u6d3b\u4e2d\u5be6\u73fe\u5168\u65b9\u4f4d\u7684\u990a\u751f\u3002 \u4e00\u3001\u990a\u751f\u7684\u57fa\u790e\uff1a\u5f9e\u65e5\u5e38\u751f\u6d3b\u958b\u59cb \u990a\u751f\u7684\u7b2c\u4e00\u6b65\uff0c\u5c31\u662f\u5f9e\u65e5\u5e38\u751f\u6d3b\u7fd2\u6163\u8457\u624b\u3002\u5065\u5eb7\u7684\u98f2\u98df\u3001\u898f\u5f8b\u7684\u4f5c\u606f\u3001\u9069\u5ea6\u7684\u904b\u52d5\uff0c\u90fd\u662f\u7dad\u6301\u8eab\u9ad4\u5e73\u8861\u7684\u91cd\u8981\u56e0\u7d20\u3002\u65e9\u6668\u8d77\u5e8a\u5f8c\u7684\u4e00\u6bb5\u8212\u5c55\u904b\u52d5\uff0c\u53ef\u4ee5\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u6e1b\u5c11\u808c\u8089\u50f5\u786c\u3002\u9069\u91cf\u651d\u53d6\u5bcc\u542b\u86cb\u767d\u8cea\u8207\u7dad\u751f\u7d20\u7684\u98df\u7269\uff0c\u80fd\u5920\u63d0\u4f9b\u8eab\u9ad4\u6240\u9700\u7684\u71df\u990a\uff0c\u589e\u5f37\u514d\u75ab\u529b\u3002\u540c\u6642\uff0c\u907f\u514d\u904e\u5ea6\u98f2\u98df\u8207\u71ac\u591c\uff0c\u4e5f\u80fd\u6e1b\u5c11\u809d\u81df\u8207\u5fc3\u81df\u7684\u8ca0\u64d4\u3002 \u7136\u800c\uff0c\u5373\u4fbf\u662f\u4fdd\u6301\u826f\u597d\u7684\u751f\u6d3b\u7fd2\u6163\uff0c\u96a8\u8457\u5e74\u9f61\u589e\u9577\u6216\u9577\u671f\u59ff\u52e2\u4e0d\u826f\uff0c\u808c\u8089\u9aa8\u9abc\u554f\u984c\u4ecd\u53ef\u80fd\u51fa\u73fe\u3002\u6b64\u6642\uff0c\u900f\u904e\u5c08\u696d\u7684\u6574\u9aa8\u6216\u6574\u5fa9\u6cbb\u7642\uff0c\u53ef\u4ee5\u6709\u6548\u7de9\u89e3\u75bc\u75db\u4e26\u4fc3\u9032\u8eab\u9ad4\u6a5f\u80fd\u7684\u6062\u5fa9\u3002 \u4e8c\u3001\u6574\u9aa8\u8207\u6574\u5fa9\uff1a\u5c08\u696d\u4fdd\u5065\u7684\u91cd\u8981\u6027 \u5728\u990a\u751f\u7684\u904e\u7a0b\u4e2d\uff0c\u9aa8\u9abc\u8207\u95dc\u7bc0\u7684\u5065\u5eb7\u626e\u6f14\u8457\u95dc\u9375\u89d2\u8272\u3002\u9069\u7576\u7684\u6574\u9aa8\u6cbb\u7642\uff0c\u80fd\u5920\u5e6b\u52a9\u8eab\u9ad4\u6062\u5fa9\u6b63\u78ba\u7684\u9aa8\u9abc\u7d50\u69cb\uff0c\u6539\u5584\u56e0\u9577\u671f\u5750\u59ff\u6216\u904b\u52d5\u4e0d\u7576\u800c\u9020\u6210\u7684\u75bc\u75db\u3002\u53f0\u4e2d\u5730\u5340\u6709\u8a31\u591a\u5c08\u696d\u7684\u53f0\u4e2d\u6574\u9aa8\u4e2d\u5fc3\uff0c\u63d0\u4f9b\u91dd\u5c0d\u810a\u690e\u3001\u95dc\u7bc0\u8207\u808c\u8089\u7684\u5c08\u696d\u8abf\u7406\u670d\u52d9\uff0c\u900f\u904e\u7269\u7406\u624b\u6cd5\u53ca\u79d1\u5b78\u8a55\u4f30\uff0c\u8b93\u8eab\u9ad4\u91cd\u56de\u5e73\u8861\u3002 \u800c\u6574\u5fa9\u7642\u6cd5\u5247\u66f4\u6ce8\u91cd\u95dc\u7bc0\u7684\u5fa9\u4f4d\u8207\u529f\u80fd\u6062\u5fa9\uff0c\u9069\u5408\u6709\u904b\u52d5\u50b7\u5bb3\u6216\u9577\u671f\u59ff\u52e2\u4e0d\u826f\u7684\u4eba\u58eb\u3002\u900f\u904e\u5c08\u696d\u7684\u53f0\u4e2d\u6574\u5fa9\u6cbb\u7642\uff0c\u53ef\u4ee5\u6539\u5584\u95dc\u7bc0\u6d3b\u52d5\u5ea6\uff0c\u6e1b\u5c11\u75bc\u75db\u8207\u50f5\u786c\u611f\uff0c\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u3002\u5b9a\u671f\u63a5\u53d7\u5c08\u696d\u6574\u5fa9\uff0c\u4e0d\u50c5\u80fd\u8212\u7de9\u73fe\u6709\u7684\u75c7\u72c0\uff0c\u9084\u80fd\u9810\u9632\u672a\u4f86\u53ef\u80fd\u7684\u808c\u8089\u9aa8\u9abc\u554f\u984c\u3002 \u4e09\u3001\u63a8\u62ff\u8207\u6309\u6469\uff1a\u8212\u7de9\u8eab\u5fc3\u7684\u5929\u7136\u65b9\u5f0f \u9664\u4e86\u9aa8\u9abc\u8207\u95dc\u7bc0\u7684\u8abf\u7406\uff0c\u6309\u6469\u4e5f\u662f\u73fe\u4ee3\u990a\u751f\u4e2d\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u74b0\u3002\u63a8\u62ff\u4e0d\u50c5\u80fd\u653e\u9b06\u7dca\u7e43\u7684\u808c\u8089\uff0c\u9084\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u8207\u6dcb\u5df4\u6392\u6bd2\u3002\u9069\u7576\u7684\u63a8\u62ff\u7642\u7a0b\u53ef\u4ee5\u6539\u5584\u7761\u7720\u54c1\u8cea\u3001\u964d\u4f4e\u58d3\u529b\uff0c\u751a\u81f3\u6709\u52a9\u65bc\u6d88\u5316\u7cfb\u7d71\u7684\u904b\u4f5c\u3002\u8a31\u591a\u4eba\u9078\u64c7\u5728\u5de5\u4f5c\u5f8c\uff0c\u524d\u5f80\u5c08\u696d\u7684\u53f0\u4e2d\u63a8\u62ff\u4e2d\u5fc3\uff0c\u900f\u904e\u8212\u9069\u7684\u6309\u6469\u74b0\u5883\uff0c\u9054\u5230\u8eab\u5fc3\u7684\u5b8c\u5168\u653e\u9b06\u3002 \u4e0d\u540c\u65bc\u4e00\u822c\u6309\u6469\uff0c\u63a8\u62ff\u5e2b\u6703\u6839\u64da\u500b\u4eba\u7684\u8eab\u9ad4\u72c0\u6cc1\uff0c\u91dd\u5c0d\u7279\u5b9a\u7a74\u4f4d\u8207\u7d93\u7d61\u9032\u884c\u8abf\u7406\uff0c\u9019\u7a2e\u65b9\u6cd5\u4e0d\u50c5\u80fd\u7de9\u89e3\u5c40\u90e8\u9178\u75db\uff0c\u66f4\u80fd\u4fc3\u9032\u5168\u8eab\u6c23\u8840\u7684\u6d41\u901a\u3002\u990a\u751f\u7684\u6838\u5fc3\u7406\u5ff5\u4e4b\u4e00\uff0c\u5c31\u662f\u901a\u904e\u8eab\u9ad4\u7684\u8abf\u7406\uff0c\u9054\u5230\u5167\u5916\u5e73\u8861\u3002 \u56db\u3001\u9078\u64c7\u5c08\u696d\u8a3a\u6240\u7684\u91cd\u8981\u6027 \u5728\u5c0b\u6c42\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u670d\u52d9\u6642\uff0c\u9078\u64c7\u5c08\u696d\u4e14\u6709\u53e3\u7891\u7684\u8a3a\u6240\u975e\u5e38\u91cd\u8981\u3002\u53f0\u4e2d\u5730\u5340\u6709\u4e00\u4e9b\u6df1\u53d7\u63a8\u85a6\u7684\u5c08\u696d\u6a5f\u69cb\uff0c\u4f8b\u5982\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6\uff0c\u63d0\u4f9b\u5b8c\u6574\u7684\u8a3a\u7642\u6d41\u7a0b\u8207\u8212\u9069\u7684\u74b0\u5883\uff0c\u8b93\u60a3\u8005\u5728\u5b89\u5168\u7684\u689d\u4ef6\u4e0b\u63a5\u53d7\u6cbb\u7642\u3002\u540c\u6a23\u5730\uff0c\u82e5\u60f3\u9032\u884c\u6574\u5fa9\u7642\u7a0b\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6\uff0c\u9078\u64c7\u7d93\u9a57\u8c50\u5bcc\u7684\u6cbb\u7642\u5e2b\uff0c\u78ba\u4fdd\u6bcf\u6b21\u6cbb\u7642\u90fd\u9054\u5230\u6700\u4f73\u6548\u679c\u3002 \u6b64\u5916\uff0c\u5c08\u696d\u8a3a\u6240\u901a\u5e38\u6703\u63d0\u4f9b\u500b\u4eba\u5316\u7684\u7642\u7a0b\u8a08\u5283\uff0c\u6839\u64da\u60a3\u8005\u7684\u8eab\u9ad4\u72c0\u6cc1\u8207\u751f\u6d3b\u7fd2\u6163\uff0c\u5236\u5b9a\u6700\u5408\u9069\u7684\u8abf\u7406\u65b9\u6848\u3002\u9019\u7a2e\u79d1\u5b78\u5316\u8207\u500b\u6027\u5316\u7684\u65b9\u5f0f\uff0c\u6b63\u662f\u73fe\u4ee3\u990a\u751f\u7406\u5ff5\u7684\u6838\u5fc3\u3002 \u4e94\u3001\u5fc3\u7406\u990a\u751f\uff1a\u5fc3\u8eab\u5408\u4e00\u7684\u91cd\u8981\u6027 \u990a\u751f\u4e0d\u50c5\u95dc\u4e4e\u8eab\u9ad4\u5065\u5eb7\uff0c\u5fc3\u7406\u8abf\u7406\u540c\u6a23\u91cd\u8981\u3002\u9577\u671f\u58d3\u529b\u6703\u5c0e\u81f4\u514d\u75ab\u529b\u4e0b\u964d\u3001\u7761\u7720\u54c1\u8cea\u4e0d\u4f73\uff0c\u751a\u81f3\u5f71\u97ff\u5167\u5206\u6ccc\u7cfb\u7d71\u3002\u56e0\u6b64\uff0c\u65e5\u5e38\u751f\u6d3b\u4e2d\u61c9\u8a72\u990a\u6210\u7d13\u58d3\u7684\u7fd2\u6163\uff0c\u4f8b\u5982\u51a5\u60f3\u3001\u745c\u4f3d\u3001\u6df1\u547c\u5438\u7df4\u7fd2\u7b49\uff0c\u90fd\u662f\u6709\u6548\u7684\u5fc3\u7406\u990a\u751f\u65b9\u6cd5\u3002 \u5fc3\u8eab\u5408\u4e00\u7684\u6982\u5ff5\uff0c\u5f37\u8abf\u5fc3\u7406\u5065\u5eb7\u5c0d\u65bc\u8eab\u9ad4\u5065\u5eb7\u7684\u5f71\u97ff\u3002\u7576\u5fc3\u7406\u8655\u65bc\u5e73\u8861\u72c0\u614b\u6642\uff0c\u8eab\u9ad4\u7684\u5404\u9805\u529f\u80fd\u4e5f\u80fd\u66f4\u9806\u66a2\u5730\u904b\u4f5c\u3002\u53cd\u4e4b\uff0c\u5fc3\u7406\u58d3\u529b\u904e\u5927\u6642\uff0c\u5f80\u5f80\u6703\u5f15\u767c\u808c\u8089\u7dca\u7e43\u3001\u810a\u690e\u75bc\u75db\u7b49\u554f\u984c\uff0c\u9019\u6642\u914d\u5408\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\u7642\u7a0b\uff0c\u80fd\u5920\u9054\u5230\u66f4\u5168\u9762\u7684\u990a\u751f\u6548\u679c\u3002 \u516d\u3001\u65e5\u5e38\u990a\u751f\u5c0f\u6280\u5de7 \u5b9a\u671f\u904b\u52d5\uff1a\u6bcf\u9031\u81f3\u5c11\u4e09\u6b21\u7684\u6709\u6c27\u904b\u52d5\uff0c\u5982\u6162\u8dd1\u3001\u6e38\u6cf3\u6216\u5feb\u8d70\uff0c\u6709\u52a9\u65bc\u5fc3\u80ba\u529f\u80fd\u8207\u808c\u8089\u529b\u91cf\u7684\u63d0\u5347\u3002 \u5747\u8861\u98f2\u98df\uff1a\u651d\u53d6\u8db3\u5920\u7684\u86cb\u767d\u8cea\u3001\u852c\u679c\u53ca\u5168\u7a40\u985e\uff0c\u907f\u514d\u9ad8\u6cb9\u3001\u9ad8\u7cd6\u98df\u7269\u3002 \u5145\u8db3\u7761\u7720\uff1a\u4fdd\u6301\u6bcf\u59297\u20138\u5c0f\u6642\u7684\u7761\u7720\uff0c\u4fc3\u9032\u8eab\u9ad4\u81ea\u6211\u4fee\u5fa9\u3002 \u59ff\u52e2\u8abf\u6574\uff1a\u9577\u6642\u9593\u5750\u8fa6\u516c\u5ba4\u7684\u4eba\uff0c\u53ef\u4f7f\u7528\u7b26\u5408\u4eba\u9ad4\u5de5\u5b78\u7684\u6905\u5b50\uff0c\u4e26\u6bcf\u9694\u4e00\u5c0f\u6642\u8d77\u8eab\u6d3b\u52d5\u3002 \u5b9a\u671f\u6aa2\u67e5\uff1a\u900f\u904e\u5c08\u696d\u8a3a\u6240\uff0c\u5982\u6574\u9aa8\u6216\u6574\u5fa9\u4e2d\u5fc3\uff0c\u6aa2\u67e5\u8eab\u9ad4\u72c0\u6cc1\uff0c\u53ca\u65e9\u767c\u73fe\u6f5b\u5728\u554f\u984c\u3002 \u4e03\u3001\u990a\u751f\u662f\u4e00\u7a2e\u751f\u6d3b\u85dd\u8853 \u990a\u751f\u4e0d\u50c5\u50c5\u662f\u6cbb\u7642\u75be\u75c5\uff0c\u800c\u662f\u4e00\u7a2e\u751f\u6d3b\u85dd\u8853\u3002\u5b83\u8981\u6c42\u6211\u5011\u95dc\u6ce8\u8eab\u9ad4\u6bcf\u4e00\u500b\u7d30\u5fae\u7684\u8b8a\u5316\uff0c\u4e26\u63a1\u53d6\u7a4d\u6975\u7684\u63aa\u65bd\u4f86\u7dad\u6301\u5065\u5eb7\u3002\u7121\u8ad6\u662f\u900f\u904e\u53f0\u4e2d\u6574\u9aa8\u8207\u6574\u5fa9\uff0c\u9084\u662f\u63a8\u62ff\u6309\u6469\uff0c\u751a\u81f3\u662f\u5fc3\u7406\u990a\u751f\uff0c\u90fd\u662f\u8b93\u8eab\u5fc3\u9054\u5230\u5e73\u8861\u7684\u65b9\u5f0f\u3002 \u900f\u904e\u990a\u751f\uff0c\u6211\u5011\u5b78\u6703\u5c0a\u91cd\u8eab\u9ad4\u3001\u7167\u9867\u5fc3\u9748\uff0c\u4e26\u5728\u65e5\u5e38\u751f\u6d3b\u4e2d\u627e\u5230\u5065\u5eb7\u8207\u5feb\u6a02\u7684\u5e73\u8861\u9ede\u3002\u6b63\u5982\u4e00\u53e5\u53e4\u8a9e\u6240\u8aaa\uff1a\u300c\u4e0a\u5de5\u6cbb\u672a\u75c5\u300d\uff0c\u990a\u751f\u7684\u667a\u6167\u5c31\u5728\u65bc\u9810\u9632\u8207\u8abf\u7406\uff0c\u800c\u975e\u50c5\u50c5\u5728\u75be\u75c5\u51fa\u73fe\u5f8c\u624d\u8ffd\u6c42\u6cbb\u7642\u3002<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-2457","post","type-post","status-publish","format-standard","hentry","category-boginhall"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/comments?post=2457"}],"version-history":[{"count":1,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2457\/revisions"}],"predecessor-version":[{"id":2459,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2457\/revisions\/2459"}],"wp:attachment":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/media?parent=2457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/categories?post=2457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/tags?post=2457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}