{"id":2460,"date":"2025-10-23T10:27:08","date_gmt":"2025-10-23T10:27:08","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=2460"},"modified":"2025-10-23T10:27:08","modified_gmt":"2025-10-23T10:27:08","slug":"boginhall-13-2","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/10\/23\/boginhall-13-2\/","title":{"rendered":"\u990a\u751f\u4e4b\u9053\uff1a\u5f9e\u8eab\u5fc3\u8abf\u7406\u5230\u65e5\u5e38\u4fdd\u5065"},"content":{"rendered":"

\u5728\u73fe\u4ee3\u751f\u6d3b\u4e2d\uff0c\u5fd9\u788c\u7684\u5de5\u4f5c\u3001\u9577\u6642\u9593\u7684\u5750\u59ff\u4ee5\u53ca\u4e0d\u898f\u5f8b\u7684\u4f5c\u606f\uff0c\u5e38\u5e38\u8b93\u6211\u5011\u7684\u8eab\u9ad4\u51fa\u73fe\u5404\u7a2e\u5c0f\u6bdb\u75c5\u3002\u990a\u751f\uff0c\u4e26\u4e0d\u662f\u4e00\u5473\u8ffd\u6c42\u9577\u58fd\u6216\u6602\u8cb4\u7684\u7642\u7a0b\uff0c\u800c\u662f\u5f9e\u65e5\u5e38\u751f\u6d3b\u4e2d\uff0c\u900f\u904e\u6b63\u78ba\u7684\u65b9\u6cd5\u53bb\u8abf\u7406\u8eab\u5fc3\uff0c\u8b93\u751f\u6d3b\u66f4\u52a0\u5065\u5eb7\u800c\u6709\u6d3b\u529b\u3002\u672c\u6587\u5c07\u5f9e\u8eab\u9ad4\u4fdd\u5065\u3001\u98f2\u98df\u8abf\u7406\u3001\u904b\u52d5\u990a\u751f\uff0c\u4ee5\u53ca\u4e2d\u91ab\u8207\u73fe\u4ee3\u6574\u5fa9\u624b\u6cd5\u7b49\u591a\u65b9\u9762\uff0c\u5e36\u9818\u5927\u5bb6\u8a8d\u8b58\u5168\u65b9\u4f4d\u7684\u990a\u751f\u4e4b\u9053\u3002<\/p>\n

\"\"<\/p>\n

\u4e00\u3001\u990a\u751f\u7684\u6838\u5fc3\u7406\u5ff5<\/h2>\n

\u990a\u751f\u4e0d\u53ea\u662f\u751f\u7406\u5c64\u9762\u7684\u4fdd\u990a\uff0c\u66f4\u5305\u542b\u5fc3\u7406\u3001\u60c5\u7dd2\u53ca\u751f\u6d3b\u7fd2\u6163\u7684\u8abf\u6574\u3002\u53e4\u4eba\u4e91\uff1a\u300c\u8eab\u5fc3\u8abf\u548c\uff0c\u767e\u75c5\u4e0d\u751f\u3002\u300d\u9019\u53e5\u8a71\u63ed\u793a\u4e86\u990a\u751f\u7684\u7cbe\u9ad3\u2014\u2014\u8eab\u5fc3\u5e73\u8861\u3002\u8eab\u9ad4\u82e5\u80fd\u4fdd\u6301\u826f\u597d\u7684\u5faa\u74b0\uff0c\u6c23\u8840\u66a2\u901a\uff0c\u81ea\u7136\u80fd\u62b5\u6297\u5916\u754c\u74b0\u5883\u7684\u4fb5\u64fe\uff0c\u964d\u4f4e\u75be\u75c5\u7684\u767c\u751f\u7387\u3002<\/p>\n

\u73fe\u4ee3\u79d1\u5b78\u7814\u7a76\u4e5f\u6307\u51fa\uff0c\u9069\u7576\u7684\u904b\u52d5\u3001\u898f\u5f8b\u7684\u4f5c\u606f\u3001\u5747\u8861\u7684\u98f2\u98df\uff0c\u5c0d\u5065\u5eb7\u7684\u7dad\u8b77\u81f3\u95dc\u91cd\u8981\u3002\u7576\u7136\uff0c\u9664\u4e86\u751f\u6d3b\u65b9\u5f0f\u4e4b\u5916\uff0c\u91dd\u5c0d\u808c\u8089\u3001\u9aa8\u9abc\u53ca\u95dc\u7bc0\u7684\u5c08\u696d\u8abf\u7406\uff0c\u4e5f\u80fd\u6709\u6548\u6539\u5584\u8eab\u9ad4\u7684\u4e0d\u9069\u8207\u75b2\u52de\u611f\u3002<\/p>\n

\u4e8c\u3001\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u990a\u751f\u7fd2\u6163<\/h2>\n

1. \u4f5c\u606f\u8207\u7761\u7720<\/h3>\n

\u826f\u597d\u7684\u7761\u7720\u662f\u990a\u751f\u7684\u57fa\u790e\u3002\u6210\u4eba\u6bcf\u65e5\u6700\u4f73\u7761\u7720\u6642\u9593\u7d04\u70ba7\u81f38\u5c0f\u6642\uff0c\u4e26\u61c9\u4fdd\u6301\u56fa\u5b9a\u7684\u4f5c\u606f\u6642\u9593\u3002\u665a\u9593\u907f\u514d\u4f7f\u7528\u96fb\u5b50\u7522\u54c1\uff0c\u6e1b\u5c11\u85cd\u5149\u523a\u6fc0\uff0c\u6709\u52a9\u65bc\u63d0\u5347\u7761\u7720\u54c1\u8cea\u3002<\/p>\n

2. \u98f2\u98df\u8abf\u7406<\/h3>\n

\u990a\u751f\u98f2\u98df\u61c9\u4ee5\u6e05\u6de1\u3001\u5747\u8861\u3001\u5c11\u6cb9\u5c11\u7cd6\u70ba\u539f\u5247\u3002\u591a\u651d\u53d6\u65b0\u9bae\u852c\u679c\u3001\u5168\u7a40\u985e\u98df\u7269\uff0c\u4e26\u9069\u5ea6\u88dc\u5145\u86cb\u767d\u8cea\uff0c\u5982\u9b5a\u3001\u8c46\u88fd\u54c1\u53ca\u7626\u8089\u3002\u4e2d\u91ab\u8a8d\u70ba\uff0c\u4e94\u81df\u5065\u5eb7\u8207\u98f2\u98df\u606f\u606f\u76f8\u95dc\uff0c\u9069\u5408\u4f9d\u5b63\u7bc0\u9078\u64c7\u61c9\u6642\u98df\u6750\u3002\u4f8b\u5982\uff0c\u6625\u5b63\u5b9c\u98df\u6e05\u6de1\u852c\u83dc\uff0c\u79cb\u5b63\u5247\u61c9\u88dc\u6f64\u80ba\u6c23\u3002<\/p>\n

3. \u9069\u5ea6\u904b\u52d5<\/h3>\n

\u904b\u52d5\u4e0d\u50c5\u80fd\u5f37\u8eab\u5065\u9ad4\uff0c\u9084\u80fd\u6539\u5584\u8840\u6db2\u5faa\u74b0\u3001\u589e\u5f37\u5fc3\u80ba\u529f\u80fd\u3002\u6563\u6b65\u3001\u6162\u8dd1\u3001\u745c\u4f3d\u53ca\u592a\u6975\u62f3\u90fd\u662f\u7c21\u55ae\u800c\u6709\u6548\u7684\u904b\u52d5\u65b9\u5f0f\u3002\u5c0d\u65bc\u4e0a\u73ed\u65cf\u800c\u8a00\uff0c\u6bcf\u65e5\u505a\u4e00\u4e9b\u4f38\u5c55\u904b\u52d5\uff0c\u53ef\u6e1b\u5c11\u9577\u6642\u9593\u5750\u59ff\u9020\u6210\u7684\u8170\u80cc\u4e0d\u9069\u3002<\/p>\n

\u4e09\u3001\u5c08\u696d\u624b\u6cd5\u8207\u8eab\u9ad4\u8abf\u7406<\/h2>\n

\u9664\u4e86\u65e5\u5e38\u751f\u6d3b\u7684\u4fdd\u990a\uff0c\u91dd\u5c0d\u7279\u5b9a\u7684\u8eab\u9ad4\u4e0d\u9069\uff0c\u5c08\u696d\u624b\u6cd5\u80fd\u5920\u63d0\u4f9b\u66f4\u6709\u6548\u7684\u8abf\u7406\u3002\u53f0\u4e2d\u5730\u5340\u6709\u8a31\u591a\u5c08\u696d\u7684\u6574\u9aa8\u3001\u6574\u5fa9\u53ca\u63a8\u62ff\u4e2d\u5fc3\uff0c\u9019\u4e9b\u7642\u6cd5\u4e0d\u50c5\u80fd\u6539\u5584\u808c\u8089\u7dca\u7e43\u8207\u95dc\u7bc0\u4e0d\u9069\uff0c\u9084\u80fd\u4fc3\u9032\u5168\u8eab\u8840\u6db2\u5faa\u74b0\u8207\u6c23\u8840\u8abf\u548c\u3002<\/p>\n

1. \u6574\u9aa8\u7642\u6cd5<\/h3>\n

\u6574\u9aa8\u662f\u4e00\u7a2e\u91dd\u5c0d\u9aa8\u9abc\u3001\u95dc\u7bc0\u53ca\u5468\u570d\u808c\u8089\u7684\u8abf\u6574\u65b9\u6cd5\u3002\u900f\u904e\u5c08\u696d\u7684\u624b\u6cd5\uff0c\u53ef\u4ee5\u5e6b\u52a9\u77ef\u6b63\u9aa8\u9abc\u4f4d\u7f6e\uff0c\u7de9\u89e3\u808c\u8089\u7dca\u5f35\uff0c\u6539\u5584\u8eab\u9ad4\u59ff\u52e2\u3002\u82e5\u60f3\u4e86\u89e3\u66f4\u591a\u95dc\u65bc\u53f0\u4e2d\u6574\u9aa8\u7684\u8cc7\u8a0a\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u9aa8<\/a>\u3002<\/p>\n

\u5c0d\u65bc\u6709\u9577\u671f\u59ff\u52e2\u4e0d\u826f\u6216\u6162\u6027\u75bc\u75db\u7684\u4eba\uff0c\u9078\u64c7\u4e00\u5bb6\u53e3\u7891\u826f\u597d\u7684\u6574\u9aa8\u4e2d\u5fc3\u975e\u5e38\u91cd\u8981\uff0c\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6<\/a>\u63d0\u4f9b\u4e86\u4e00\u4e9b\u5c08\u696d\u5efa\u8b70\uff0c\u5e6b\u52a9\u5927\u5bb6\u627e\u5230\u503c\u5f97\u4fe1\u8cf4\u7684\u8a3a\u6240\u3002<\/p>\n

2. \u6574\u5fa9\u7642\u6cd5<\/h3>\n

\u6574\u5fa9\uff08\u6216\u7a31\u810a\u690e\u77ef\u6b63\uff09\u5247\u4e3b\u8981\u91dd\u5c0d\u810a\u690e\u53ca\u795e\u7d93\u7cfb\u7d71\u7684\u8abf\u6574\u3002\u900f\u904e\u624b\u6cd5\u77ef\u6b63\u810a\u690e\u6392\u5217\uff0c\u53ef\u4ee5\u6539\u5584\u795e\u7d93\u50b3\u5c0e\u6548\u7387\uff0c\u6e1b\u5c11\u80a9\u9838\u8170\u80cc\u7684\u75e0\u75db\u8207\u50f5\u786c\u3002\u5982\u679c\u60f3\u4e86\u89e3\u66f4\u591a\u53f0\u4e2d\u6574\u5fa9\u7684\u5c08\u696d\u65b9\u6cd5\uff0c\u53ef\u53c3\u8003\u53f0\u4e2d\u6574\u5fa9<\/a>\uff0c\u6216\u67e5\u770b\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6<\/a>\u7372\u5f97\u5be6\u969b\u6848\u4f8b\u8207\u5efa\u8b70\u3002<\/p>\n

3. \u63a8\u62ff\u7642\u6cd5<\/h3>\n

\u63a8\u62ff\u7642\u6cd5\u5247\u7d50\u5408\u6309\u6469\u8207\u4e2d\u91ab\u7406\u8ad6\uff0c\u900f\u904e\u624b\u6cd5\u523a\u6fc0\u7a74\u4f4d\u8207\u7d93\u7d61\uff0c\u5e6b\u52a9\u8abf\u7bc0\u6c23\u8840\uff0c\u6539\u5584\u808c\u8089\u7dca\u5f35\u8207\u75b2\u52de\u3002\u65e5\u5e38\u5de5\u4f5c\u7e41\u5fd9\u3001\u9577\u6642\u9593\u4e45\u5750\u7684\u4eba\uff0c\u9069\u5ea6\u63a5\u53d7\u63a8\u62ff\uff0c\u53ef\u6709\u6548\u653e\u9b06\u8eab\u5fc3\uff0c\u6062\u5fa9\u7cbe\u795e\u3002\u60f3\u9ad4\u9a57\u9019\u7a2e\u7642\u6cd5\u7684\u4eba\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u63a8\u62ff<\/a>\u3002<\/p>\n

\u56db\u3001\u4e2d\u897f\u7d50\u5408\u7684\u990a\u751f\u65b9\u6cd5<\/h2>\n

\u73fe\u4ee3\u990a\u751f\u5df2\u4e0d\u50c5\u4fb7\u9650\u65bc\u50b3\u7d71\u4e2d\u91ab\u6216\u55ae\u4e00\u7642\u6cd5\uff0c\u8d8a\u4f86\u8d8a\u591a\u5c08\u5bb6\u63d0\u5021\u4e2d\u897f\u7d50\u5408\u7684\u65b9\u5f0f\u3002\u4f8b\u5982\uff1a\u904b\u7528\u4e2d\u91ab\u63a8\u62ff\u6539\u5584\u6c23\u8840\u904b\u884c\uff0c\u4e26\u642d\u914d\u897f\u91ab\u7684\u7269\u7406\u6cbb\u7642\u6216\u6574\u9aa8\u624b\u6cd5\uff0c\u5c0d\u65bc\u6162\u6027\u75bc\u75db\u53ca\u904b\u52d5\u50b7\u5bb3\u6709\u66f4\u4f73\u7684\u6548\u679c\u3002<\/p>\n

\u6b64\u5916\uff0c\u5fc3\u7406\u5065\u5eb7\u4e5f\u662f\u990a\u751f\u4e0d\u53ef\u5ffd\u8996\u7684\u4e00\u74b0\u3002\u9577\u671f\u58d3\u529b\u6703\u5f71\u97ff\u8377\u723e\u8499\u5e73\u8861\u53ca\u514d\u75ab\u529f\u80fd\uff0c\u900f\u904e\u51a5\u60f3\u3001\u547c\u5438\u7df4\u7fd2\u6216\u7c21\u55ae\u7684\u4f11\u9592\u6d3b\u52d5\uff0c\u80fd\u9054\u5230\u8eab\u5fc3\u8abf\u548c\u7684\u76ee\u7684\u3002<\/p>\n

\u4e94\u3001\u751f\u6d3b\u4e2d\u7c21\u55ae\u53ef\u884c\u7684\u990a\u751f\u6280\u5de7<\/h2>\n
    \n
  1. \n

    \u6668\u8d77\u4f38\u5c55<\/strong>\uff1a\u6bcf\u5929\u65e9\u6668\u82b1\u4e94\u5230\u5341\u5206\u9418\u505a\u5168\u8eab\u4f38\u5c55\uff0c\u5e6b\u52a9\u808c\u8089\u653e\u9b06\uff0c\u559a\u9192\u8eab\u9ad4\u3002<\/p>\n<\/li>\n

  2. \n

    \u6df1\u547c\u5438<\/strong>\uff1a\u96a8\u6642\u96a8\u5730\u7df4\u7fd2\u8179\u5f0f\u547c\u5438\uff0c\u6539\u5584\u80ba\u6d3b\u91cf\u8207\u6c23\u8840\u5faa\u74b0\u3002<\/p>\n<\/li>\n

  3. \n

    \u898f\u5f8b\u7528\u9910<\/strong>\uff1a\u907f\u514d\u66b4\u98f2\u66b4\u98df\uff0c\u6162\u6162\u5480\u56bc\uff0c\u6bcf\u9910\u76e1\u91cf\u5728\u56fa\u5b9a\u6642\u9593\u9032\u98df\u3002<\/p>\n<\/li>\n

  4. \n

    \u9069\u5ea6\u4f11\u606f<\/strong>\uff1a\u5de5\u4f5c\u6642\uff0c\u6bcf\u5c0f\u6642\u8d77\u8eab\u6d3b\u52d5\u4e94\u5206\u9418\uff0c\u907f\u514d\u9577\u6642\u9593\u4e45\u5750\u3002<\/p>\n<\/li>\n

  5. \n

    \u5c08\u696d\u8abf\u7406<\/strong>\uff1a\u5b9a\u671f\u63a5\u53d7\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u7642\u6cd5\uff0c\u53ef\u8b93\u8eab\u9ad4\u4fdd\u6301\u6700\u4f73\u72c0\u614b\u3002<\/p>\n<\/li>\n<\/ol>\n

    \u516d\u3001\u990a\u751f\u7684\u5fc3\u614b\u8207\u6301\u7e8c\u6027<\/h2>\n

    \u990a\u751f\u4e0d\u662f\u4e00\u8e74\u800c\u5c31\u7684\u904e\u7a0b\uff0c\u800c\u662f\u9700\u8981\u6301\u7e8c\u5be6\u8e10\u7684\u751f\u6d3b\u7fd2\u6163\u3002\u4fdd\u6301\u6b63\u5411\u5fc3\u614b\uff0c\u5c0a\u91cd\u8eab\u9ad4\u7684\u7bc0\u594f\uff0c\u907f\u514d\u904e\u5ea6\u64cd\u52de\uff0c\u662f\u9577\u671f\u990a\u751f\u7684\u91cd\u8981\u6cd5\u5247\u3002\u53e4\u4eba\u5e38\u8aaa\uff1a\u300c\u9632\u75c5\u65bc\u672a\u7136\u3002\u300d\u900f\u904e\u65e5\u5e38\u8abf\u7406\u8207\u5c08\u696d\u8f14\u52a9\uff0c\u6211\u5011\u80fd\u8b93\u8eab\u9ad4\u7dad\u6301\u5065\u5eb7\u5e73\u8861\uff0c\u6e1b\u5c11\u75be\u75c5\u7684\u767c\u751f\u3002<\/p>\n

    \u4e03\u3001\u7d50\u8a9e<\/h2>\n

    \u990a\u751f\u662f\u4e00\u9580\u7d50\u5408\u79d1\u5b78\u8207\u751f\u6d3b\u667a\u6167\u7684\u5b78\u554f\u3002\u5f9e\u65e5\u5e38\u98f2\u98df\u3001\u4f5c\u606f\u5230\u904b\u52d5\uff0c\u518d\u5230\u5c08\u696d\u6574\u9aa8\u3001\u6574\u5fa9\u53ca\u63a8\u62ff\u7642\u6cd5\uff0c\u6bcf\u4e00\u500b\u74b0\u7bc0\u90fd\u4e0d\u53ef\u5ffd\u8996\u3002\u53f0\u4e2d\u5730\u5340\u63d0\u4f9b\u4e86\u8c50\u5bcc\u7684\u5c08\u696d\u8cc7\u6e90\uff0c\u4f8b\u5982\u53f0\u4e2d\u6574\u9aa8\u8207\u53f0\u4e2d\u6574\u5fa9\uff0c\u8b93\u73fe\u4ee3\u4eba\u80fd\u5728\u7e41\u5fd9\u751f\u6d3b\u4e2d\uff0c\u627e\u5230\u5c08\u696d\u7684\u8eab\u9ad4\u8abf\u7406\u65b9\u5f0f\u3002<\/p>\n

    \u990a\u751f\u4e4b\u9053\u5728\u65bc\u6301\u7e8c\u7684\u81ea\u6211\u95dc\u6ce8\u8207\u5c08\u696d\u8f14\u52a9\u7684\u7d50\u5408\uff0c\u53ea\u8981\u5faa\u5e8f\u6f38\u9032\uff0c\u6bcf\u500b\u4eba\u90fd\u80fd\u64c1\u6709\u5065\u5eb7\u800c\u5145\u6eff\u6d3b\u529b\u7684\u751f\u6d3b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u5728\u73fe\u4ee3\u751f\u6d3b\u4e2d\uff0c\u5fd9\u788c\u7684\u5de5\u4f5c\u3001\u9577\u6642\u9593\u7684\u5750\u59ff\u4ee5\u53ca\u4e0d\u898f\u5f8b\u7684\u4f5c\u606f\uff0c\u5e38\u5e38\u8b93\u6211\u5011\u7684\u8eab\u9ad4\u51fa\u73fe\u5404\u7a2e\u5c0f\u6bdb\u75c5\u3002\u990a\u751f\uff0c\u4e26\u4e0d\u662f\u4e00\u5473\u8ffd\u6c42\u9577\u58fd\u6216\u6602\u8cb4\u7684\u7642\u7a0b\uff0c\u800c\u662f\u5f9e\u65e5\u5e38\u751f\u6d3b\u4e2d\uff0c\u900f\u904e\u6b63\u78ba\u7684\u65b9\u6cd5\u53bb\u8abf\u7406\u8eab\u5fc3\uff0c\u8b93\u751f\u6d3b\u66f4\u52a0\u5065\u5eb7\u800c\u6709\u6d3b\u529b\u3002\u672c\u6587\u5c07\u5f9e\u8eab\u9ad4\u4fdd\u5065\u3001\u98f2\u98df\u8abf\u7406\u3001\u904b\u52d5\u990a\u751f\uff0c\u4ee5\u53ca\u4e2d\u91ab\u8207\u73fe\u4ee3\u6574\u5fa9\u624b\u6cd5\u7b49\u591a\u65b9\u9762\uff0c\u5e36\u9818\u5927\u5bb6\u8a8d\u8b58\u5168\u65b9\u4f4d\u7684\u990a\u751f\u4e4b\u9053\u3002 \u4e00\u3001\u990a\u751f\u7684\u6838\u5fc3\u7406\u5ff5 \u990a\u751f\u4e0d\u53ea\u662f\u751f\u7406\u5c64\u9762\u7684\u4fdd\u990a\uff0c\u66f4\u5305\u542b\u5fc3\u7406\u3001\u60c5\u7dd2\u53ca\u751f\u6d3b\u7fd2\u6163\u7684\u8abf\u6574\u3002\u53e4\u4eba\u4e91\uff1a\u300c\u8eab\u5fc3\u8abf\u548c\uff0c\u767e\u75c5\u4e0d\u751f\u3002\u300d\u9019\u53e5\u8a71\u63ed\u793a\u4e86\u990a\u751f\u7684\u7cbe\u9ad3\u2014\u2014\u8eab\u5fc3\u5e73\u8861\u3002\u8eab\u9ad4\u82e5\u80fd\u4fdd\u6301\u826f\u597d\u7684\u5faa\u74b0\uff0c\u6c23\u8840\u66a2\u901a\uff0c\u81ea\u7136\u80fd\u62b5\u6297\u5916\u754c\u74b0\u5883\u7684\u4fb5\u64fe\uff0c\u964d\u4f4e\u75be\u75c5\u7684\u767c\u751f\u7387\u3002 \u73fe\u4ee3\u79d1\u5b78\u7814\u7a76\u4e5f\u6307\u51fa\uff0c\u9069\u7576\u7684\u904b\u52d5\u3001\u898f\u5f8b\u7684\u4f5c\u606f\u3001\u5747\u8861\u7684\u98f2\u98df\uff0c\u5c0d\u5065\u5eb7\u7684\u7dad\u8b77\u81f3\u95dc\u91cd\u8981\u3002\u7576\u7136\uff0c\u9664\u4e86\u751f\u6d3b\u65b9\u5f0f\u4e4b\u5916\uff0c\u91dd\u5c0d\u808c\u8089\u3001\u9aa8\u9abc\u53ca\u95dc\u7bc0\u7684\u5c08\u696d\u8abf\u7406\uff0c\u4e5f\u80fd\u6709\u6548\u6539\u5584\u8eab\u9ad4\u7684\u4e0d\u9069\u8207\u75b2\u52de\u611f\u3002 \u4e8c\u3001\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u990a\u751f\u7fd2\u6163 1. \u4f5c\u606f\u8207\u7761\u7720 \u826f\u597d\u7684\u7761\u7720\u662f\u990a\u751f\u7684\u57fa\u790e\u3002\u6210\u4eba\u6bcf\u65e5\u6700\u4f73\u7761\u7720\u6642\u9593\u7d04\u70ba7\u81f38\u5c0f\u6642\uff0c\u4e26\u61c9\u4fdd\u6301\u56fa\u5b9a\u7684\u4f5c\u606f\u6642\u9593\u3002\u665a\u9593\u907f\u514d\u4f7f\u7528\u96fb\u5b50\u7522\u54c1\uff0c\u6e1b\u5c11\u85cd\u5149\u523a\u6fc0\uff0c\u6709\u52a9\u65bc\u63d0\u5347\u7761\u7720\u54c1\u8cea\u3002 2. \u98f2\u98df\u8abf\u7406 \u990a\u751f\u98f2\u98df\u61c9\u4ee5\u6e05\u6de1\u3001\u5747\u8861\u3001\u5c11\u6cb9\u5c11\u7cd6\u70ba\u539f\u5247\u3002\u591a\u651d\u53d6\u65b0\u9bae\u852c\u679c\u3001\u5168\u7a40\u985e\u98df\u7269\uff0c\u4e26\u9069\u5ea6\u88dc\u5145\u86cb\u767d\u8cea\uff0c\u5982\u9b5a\u3001\u8c46\u88fd\u54c1\u53ca\u7626\u8089\u3002\u4e2d\u91ab\u8a8d\u70ba\uff0c\u4e94\u81df\u5065\u5eb7\u8207\u98f2\u98df\u606f\u606f\u76f8\u95dc\uff0c\u9069\u5408\u4f9d\u5b63\u7bc0\u9078\u64c7\u61c9\u6642\u98df\u6750\u3002\u4f8b\u5982\uff0c\u6625\u5b63\u5b9c\u98df\u6e05\u6de1\u852c\u83dc\uff0c\u79cb\u5b63\u5247\u61c9\u88dc\u6f64\u80ba\u6c23\u3002 3. \u9069\u5ea6\u904b\u52d5 \u904b\u52d5\u4e0d\u50c5\u80fd\u5f37\u8eab\u5065\u9ad4\uff0c\u9084\u80fd\u6539\u5584\u8840\u6db2\u5faa\u74b0\u3001\u589e\u5f37\u5fc3\u80ba\u529f\u80fd\u3002\u6563\u6b65\u3001\u6162\u8dd1\u3001\u745c\u4f3d\u53ca\u592a\u6975\u62f3\u90fd\u662f\u7c21\u55ae\u800c\u6709\u6548\u7684\u904b\u52d5\u65b9\u5f0f\u3002\u5c0d\u65bc\u4e0a\u73ed\u65cf\u800c\u8a00\uff0c\u6bcf\u65e5\u505a\u4e00\u4e9b\u4f38\u5c55\u904b\u52d5\uff0c\u53ef\u6e1b\u5c11\u9577\u6642\u9593\u5750\u59ff\u9020\u6210\u7684\u8170\u80cc\u4e0d\u9069\u3002 \u4e09\u3001\u5c08\u696d\u624b\u6cd5\u8207\u8eab\u9ad4\u8abf\u7406 \u9664\u4e86\u65e5\u5e38\u751f\u6d3b\u7684\u4fdd\u990a\uff0c\u91dd\u5c0d\u7279\u5b9a\u7684\u8eab\u9ad4\u4e0d\u9069\uff0c\u5c08\u696d\u624b\u6cd5\u80fd\u5920\u63d0\u4f9b\u66f4\u6709\u6548\u7684\u8abf\u7406\u3002\u53f0\u4e2d\u5730\u5340\u6709\u8a31\u591a\u5c08\u696d\u7684\u6574\u9aa8\u3001\u6574\u5fa9\u53ca\u63a8\u62ff\u4e2d\u5fc3\uff0c\u9019\u4e9b\u7642\u6cd5\u4e0d\u50c5\u80fd\u6539\u5584\u808c\u8089\u7dca\u7e43\u8207\u95dc\u7bc0\u4e0d\u9069\uff0c\u9084\u80fd\u4fc3\u9032\u5168\u8eab\u8840\u6db2\u5faa\u74b0\u8207\u6c23\u8840\u8abf\u548c\u3002 1. \u6574\u9aa8\u7642\u6cd5 \u6574\u9aa8\u662f\u4e00\u7a2e\u91dd\u5c0d\u9aa8\u9abc\u3001\u95dc\u7bc0\u53ca\u5468\u570d\u808c\u8089\u7684\u8abf\u6574\u65b9\u6cd5\u3002\u900f\u904e\u5c08\u696d\u7684\u624b\u6cd5\uff0c\u53ef\u4ee5\u5e6b\u52a9\u77ef\u6b63\u9aa8\u9abc\u4f4d\u7f6e\uff0c\u7de9\u89e3\u808c\u8089\u7dca\u5f35\uff0c\u6539\u5584\u8eab\u9ad4\u59ff\u52e2\u3002\u82e5\u60f3\u4e86\u89e3\u66f4\u591a\u95dc\u65bc\u53f0\u4e2d\u6574\u9aa8\u7684\u8cc7\u8a0a\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u9aa8\u3002 \u5c0d\u65bc\u6709\u9577\u671f\u59ff\u52e2\u4e0d\u826f\u6216\u6162\u6027\u75bc\u75db\u7684\u4eba\uff0c\u9078\u64c7\u4e00\u5bb6\u53e3\u7891\u826f\u597d\u7684\u6574\u9aa8\u4e2d\u5fc3\u975e\u5e38\u91cd\u8981\uff0c\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6\u63d0\u4f9b\u4e86\u4e00\u4e9b\u5c08\u696d\u5efa\u8b70\uff0c\u5e6b\u52a9\u5927\u5bb6\u627e\u5230\u503c\u5f97\u4fe1\u8cf4\u7684\u8a3a\u6240\u3002 2. \u6574\u5fa9\u7642\u6cd5 \u6574\u5fa9\uff08\u6216\u7a31\u810a\u690e\u77ef\u6b63\uff09\u5247\u4e3b\u8981\u91dd\u5c0d\u810a\u690e\u53ca\u795e\u7d93\u7cfb\u7d71\u7684\u8abf\u6574\u3002\u900f\u904e\u624b\u6cd5\u77ef\u6b63\u810a\u690e\u6392\u5217\uff0c\u53ef\u4ee5\u6539\u5584\u795e\u7d93\u50b3\u5c0e\u6548\u7387\uff0c\u6e1b\u5c11\u80a9\u9838\u8170\u80cc\u7684\u75e0\u75db\u8207\u50f5\u786c\u3002\u5982\u679c\u60f3\u4e86\u89e3\u66f4\u591a\u53f0\u4e2d\u6574\u5fa9\u7684\u5c08\u696d\u65b9\u6cd5\uff0c\u53ef\u53c3\u8003\u53f0\u4e2d\u6574\u5fa9\uff0c\u6216\u67e5\u770b\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6\u7372\u5f97\u5be6\u969b\u6848\u4f8b\u8207\u5efa\u8b70\u3002 3. \u63a8\u62ff\u7642\u6cd5 \u63a8\u62ff\u7642\u6cd5\u5247\u7d50\u5408\u6309\u6469\u8207\u4e2d\u91ab\u7406\u8ad6\uff0c\u900f\u904e\u624b\u6cd5\u523a\u6fc0\u7a74\u4f4d\u8207\u7d93\u7d61\uff0c\u5e6b\u52a9\u8abf\u7bc0\u6c23\u8840\uff0c\u6539\u5584\u808c\u8089\u7dca\u5f35\u8207\u75b2\u52de\u3002\u65e5\u5e38\u5de5\u4f5c\u7e41\u5fd9\u3001\u9577\u6642\u9593\u4e45\u5750\u7684\u4eba\uff0c\u9069\u5ea6\u63a5\u53d7\u63a8\u62ff\uff0c\u53ef\u6709\u6548\u653e\u9b06\u8eab\u5fc3\uff0c\u6062\u5fa9\u7cbe\u795e\u3002\u60f3\u9ad4\u9a57\u9019\u7a2e\u7642\u6cd5\u7684\u4eba\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u63a8\u62ff\u3002 \u56db\u3001\u4e2d\u897f\u7d50\u5408\u7684\u990a\u751f\u65b9\u6cd5 \u73fe\u4ee3\u990a\u751f\u5df2\u4e0d\u50c5\u4fb7\u9650\u65bc\u50b3\u7d71\u4e2d\u91ab\u6216\u55ae\u4e00\u7642\u6cd5\uff0c\u8d8a\u4f86\u8d8a\u591a\u5c08\u5bb6\u63d0\u5021\u4e2d\u897f\u7d50\u5408\u7684\u65b9\u5f0f\u3002\u4f8b\u5982\uff1a\u904b\u7528\u4e2d\u91ab\u63a8\u62ff\u6539\u5584\u6c23\u8840\u904b\u884c\uff0c\u4e26\u642d\u914d\u897f\u91ab\u7684\u7269\u7406\u6cbb\u7642\u6216\u6574\u9aa8\u624b\u6cd5\uff0c\u5c0d\u65bc\u6162\u6027\u75bc\u75db\u53ca\u904b\u52d5\u50b7\u5bb3\u6709\u66f4\u4f73\u7684\u6548\u679c\u3002 \u6b64\u5916\uff0c\u5fc3\u7406\u5065\u5eb7\u4e5f\u662f\u990a\u751f\u4e0d\u53ef\u5ffd\u8996\u7684\u4e00\u74b0\u3002\u9577\u671f\u58d3\u529b\u6703\u5f71\u97ff\u8377\u723e\u8499\u5e73\u8861\u53ca\u514d\u75ab\u529f\u80fd\uff0c\u900f\u904e\u51a5\u60f3\u3001\u547c\u5438\u7df4\u7fd2\u6216\u7c21\u55ae\u7684\u4f11\u9592\u6d3b\u52d5\uff0c\u80fd\u9054\u5230\u8eab\u5fc3\u8abf\u548c\u7684\u76ee\u7684\u3002 \u4e94\u3001\u751f\u6d3b\u4e2d\u7c21\u55ae\u53ef\u884c\u7684\u990a\u751f\u6280\u5de7 \u6668\u8d77\u4f38\u5c55\uff1a\u6bcf\u5929\u65e9\u6668\u82b1\u4e94\u5230\u5341\u5206\u9418\u505a\u5168\u8eab\u4f38\u5c55\uff0c\u5e6b\u52a9\u808c\u8089\u653e\u9b06\uff0c\u559a\u9192\u8eab\u9ad4\u3002 \u6df1\u547c\u5438\uff1a\u96a8\u6642\u96a8\u5730\u7df4\u7fd2\u8179\u5f0f\u547c\u5438\uff0c\u6539\u5584\u80ba\u6d3b\u91cf\u8207\u6c23\u8840\u5faa\u74b0\u3002 \u898f\u5f8b\u7528\u9910\uff1a\u907f\u514d\u66b4\u98f2\u66b4\u98df\uff0c\u6162\u6162\u5480\u56bc\uff0c\u6bcf\u9910\u76e1\u91cf\u5728\u56fa\u5b9a\u6642\u9593\u9032\u98df\u3002 \u9069\u5ea6\u4f11\u606f\uff1a\u5de5\u4f5c\u6642\uff0c\u6bcf\u5c0f\u6642\u8d77\u8eab\u6d3b\u52d5\u4e94\u5206\u9418\uff0c\u907f\u514d\u9577\u6642\u9593\u4e45\u5750\u3002 \u5c08\u696d\u8abf\u7406\uff1a\u5b9a\u671f\u63a5\u53d7\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u7642\u6cd5\uff0c\u53ef\u8b93\u8eab\u9ad4\u4fdd\u6301\u6700\u4f73\u72c0\u614b\u3002 \u516d\u3001\u990a\u751f\u7684\u5fc3\u614b\u8207\u6301\u7e8c\u6027 \u990a\u751f\u4e0d\u662f\u4e00\u8e74\u800c\u5c31\u7684\u904e\u7a0b\uff0c\u800c\u662f\u9700\u8981\u6301\u7e8c\u5be6\u8e10\u7684\u751f\u6d3b\u7fd2\u6163\u3002\u4fdd\u6301\u6b63\u5411\u5fc3\u614b\uff0c\u5c0a\u91cd\u8eab\u9ad4\u7684\u7bc0\u594f\uff0c\u907f\u514d\u904e\u5ea6\u64cd\u52de\uff0c\u662f\u9577\u671f\u990a\u751f\u7684\u91cd\u8981\u6cd5\u5247\u3002\u53e4\u4eba\u5e38\u8aaa\uff1a\u300c\u9632\u75c5\u65bc\u672a\u7136\u3002\u300d\u900f\u904e\u65e5\u5e38\u8abf\u7406\u8207\u5c08\u696d\u8f14\u52a9\uff0c\u6211\u5011\u80fd\u8b93\u8eab\u9ad4\u7dad\u6301\u5065\u5eb7\u5e73\u8861\uff0c\u6e1b\u5c11\u75be\u75c5\u7684\u767c\u751f\u3002 \u4e03\u3001\u7d50\u8a9e \u990a\u751f\u662f\u4e00\u9580\u7d50\u5408\u79d1\u5b78\u8207\u751f\u6d3b\u667a\u6167\u7684\u5b78\u554f\u3002\u5f9e\u65e5\u5e38\u98f2\u98df\u3001\u4f5c\u606f\u5230\u904b\u52d5\uff0c\u518d\u5230\u5c08\u696d\u6574\u9aa8\u3001\u6574\u5fa9\u53ca\u63a8\u62ff\u7642\u6cd5\uff0c\u6bcf\u4e00\u500b\u74b0\u7bc0\u90fd\u4e0d\u53ef\u5ffd\u8996\u3002\u53f0\u4e2d\u5730\u5340\u63d0\u4f9b\u4e86\u8c50\u5bcc\u7684\u5c08\u696d\u8cc7\u6e90\uff0c\u4f8b\u5982\u53f0\u4e2d\u6574\u9aa8\u8207\u53f0\u4e2d\u6574\u5fa9\uff0c\u8b93\u73fe\u4ee3\u4eba\u80fd\u5728\u7e41\u5fd9\u751f\u6d3b\u4e2d\uff0c\u627e\u5230\u5c08\u696d\u7684\u8eab\u9ad4\u8abf\u7406\u65b9\u5f0f\u3002 \u990a\u751f\u4e4b\u9053\u5728\u65bc\u6301\u7e8c\u7684\u81ea\u6211\u95dc\u6ce8\u8207\u5c08\u696d\u8f14\u52a9\u7684\u7d50\u5408\uff0c\u53ea\u8981\u5faa\u5e8f\u6f38\u9032\uff0c\u6bcf\u500b\u4eba\u90fd\u80fd\u64c1\u6709\u5065\u5eb7\u800c\u5145\u6eff\u6d3b\u529b\u7684\u751f\u6d3b\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-2460","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\/2460","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=2460"}],"version-history":[{"count":1,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2460\/revisions"}],"predecessor-version":[{"id":2462,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2460\/revisions\/2462"}],"wp:attachment":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/media?parent=2460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/categories?post=2460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/tags?post=2460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}