{"id":2463,"date":"2025-10-23T10:43:01","date_gmt":"2025-10-23T10:43:01","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=2463"},"modified":"2025-10-23T10:43:01","modified_gmt":"2025-10-23T10:43:01","slug":"boginhall-14-2","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/10\/23\/boginhall-14-2\/","title":{"rendered":"\u73cd\u611b\u5065\u5eb7\uff0c\u5f9e\u990a\u751f\u958b\u59cb\uff1a\u6253\u9020\u8eab\u5fc3\u5e73\u8861\u7684\u751f\u6d3b\u65b9\u5f0f"},"content":{"rendered":"

\u73fe\u4ee3\u4eba\u751f\u6d3b\u7bc0\u594f\u5feb\u901f\uff0c\u5de5\u4f5c\u58d3\u529b\u5927\uff0c\u9577\u6642\u9593\u5750\u5728\u8fa6\u516c\u5ba4\u6216\u9762\u5c0d\u96fb\u8166\u87a2\u5e55\uff0c\u8eab\u9ad4\u5bb9\u6613\u51fa\u73fe\u5404\u7a2e\u4e0d\u9069\uff0c\u5982\u80a9\u9838\u50f5\u786c\u3001\u8170\u9178\u80cc\u75db\u3001\u56db\u80a2\u75e0\u9ebb\u7b49\u3002\u5176\u5be6\uff0c\u990a\u751f\u4e26\u975e\u53ea\u662f\u5e74\u9577\u8005\u7684\u5c08\u5229\uff0c\u4efb\u4f55\u5e74\u9f61\u5c64\u7684\u4eba\u90fd\u9700\u8981\u91cd\u8996\u8eab\u9ad4\u7684\u4fdd\u990a\u3002\u900f\u904e\u6b63\u78ba\u7684\u751f\u6d3b\u7fd2\u6163\u3001\u9069\u5ea6\u7684\u904b\u52d5\u4ee5\u53ca\u5c08\u696d\u7684\u6cbb\u7642\uff0c\u6211\u5011\u53ef\u4ee5\u6709\u6548\u6539\u5584\u8eab\u9ad4\u7684\u4e0d\u9069\uff0c\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u3002<\/p>\n

\"\"<\/p>\n

\u4e00\u3001\u7406\u89e3\u8eab\u9ad4\u7684\u8a0a\u865f\uff1a\u75bc\u75db\u8207\u4e0d\u9069\u4e0d\u662f\u5c0f\u4e8b<\/h2>\n

\u8a31\u591a\u4eba\u7e3d\u4ee5\u70ba\u80a9\u9838\u75bc\u75db\u6216\u8170\u80cc\u4e0d\u9069\u53ea\u662f\u65e5\u5e38\u75b2\u52de\uff0c\u5e38\u5e38\u5fcd\u8010\u6216\u900f\u904e\u77ed\u66ab\u4f11\u606f\u4f86\u7de9\u89e3\u3002\u7136\u800c\uff0c\u9577\u671f\u5ffd\u8996\u8eab\u9ad4\u8b66\u8a0a\uff0c\u5bb9\u6613\u9020\u6210\u6162\u6027\u75bc\u75db\u751a\u81f3\u59ff\u52e2\u4e0d\u826f\uff0c\u5f71\u97ff\u751f\u6d3b\u54c1\u8cea\u3002\u5f9e\u4e2d\u91ab\u990a\u751f\u7684\u89d2\u5ea6\u4f86\u770b\uff0c\u75bc\u75db\u5f80\u5f80\u662f\u6c23\u8840\u904b\u884c\u4e0d\u66a2\u7684\u8868\u73fe\uff0c\u900f\u904e\u9069\u7576\u7684\u8abf\u7406\u8207\u6cbb\u7642\uff0c\u53ef\u4ee5\u5e6b\u52a9\u8eab\u9ad4\u6062\u5fa9\u5e73\u8861\u3002<\/p>\n

\u4ee5\u73fe\u4ee3\u91ab\u5b78\u89d2\u5ea6\uff0c\u8a31\u591a\u8eab\u9ad4\u4e0d\u9069\u53ef\u4ee5\u900f\u904e\u5c08\u696d\u6574\u9aa8\u8207\u6574\u5fa9\u4f86\u6539\u5584\u3002\u4f8b\u5982\uff0c\u53f0\u4e2d\u5730\u5340\u7684\u5c08\u696d\u53f0\u4e2d\u6574\u9aa8<\/a>\u7642\u7a0b\uff0c\u4e0d\u50c5\u91dd\u5c0d\u9aa8\u9abc\u95dc\u7bc0\u9032\u884c\u8abf\u6574\uff0c\u9084\u80fd\u4fc3\u9032\u808c\u8089\u8207\u7b4b\u819c\u7684\u5065\u5eb7\uff0c\u6e1b\u5c11\u75bc\u75db\u8207\u4e0d\u9069\u3002\u6574\u9aa8\u6cbb\u7642\u7684\u7406\u5ff5\u5728\u65bc\u6062\u5fa9\u9aa8\u9abc\u7684\u6b63\u78ba\u4f4d\u7f6e\uff0c\u4f7f\u8eab\u9ad4\u5404\u90e8\u4f4d\u5354\u540c\u904b\u4f5c\uff0c\u9054\u5230\u81ea\u7136\u7684\u81ea\u6211\u4fee\u5fa9\u529f\u80fd\u3002<\/p>\n

\u4e8c\u3001\u6574\u5fa9\u8207\u63a8\u62ff\uff1a\u8abf\u7406\u8eab\u9ad4\u7684\u667a\u6167<\/h2>\n

\u9664\u4e86\u6574\u9aa8\uff0c\u6574\u5fa9\u7642\u7a0b\u4e5f\u662f\u73fe\u4ee3\u990a\u751f\u4e2d\u4e0d\u53ef\u5ffd\u8996\u7684\u4e00\u74b0\u3002\u900f\u904e\u624b\u6cd5\u8207\u5c08\u696d\u6280\u8853\uff0c\u6574\u5fa9\u80fd\u5920\u77ef\u6b63\u95dc\u7bc0\u529f\u80fd\uff0c\u6539\u5584\u59ff\u52e2\uff0c\u8b93\u8eab\u9ad4\u6062\u5fa9\u9748\u6d3b\u6027\u3002\u53f0\u4e2d\u6709\u4e0d\u5c11\u512a\u8cea\u7684\u53f0\u4e2d\u6574\u5fa9<\/a>\u4e2d\u5fc3\uff0c\u7d50\u5408\u73fe\u4ee3\u91ab\u5b78\u8207\u50b3\u7d71\u6280\u8853\uff0c\u5e6b\u52a9\u60a3\u8005\u7de9\u89e3\u6162\u6027\u75bc\u75db\uff0c\u589e\u9032\u8840\u6db2\u5faa\u74b0\u8207\u795e\u7d93\u50b3\u5c0e\u529f\u80fd\u3002<\/p>\n

\u540c\u6642\uff0c\u63a8\u62ff\u7642\u6cd5\u5247\u662f\u66f4\u6eab\u548c\u4e14\u6ce8\u91cd\u5168\u8eab\u8abf\u7406\u7684\u65b9\u6cd5\u3002\u63a8\u62ff\u80fd\u5920\u523a\u6fc0\u7d93\u7d61\u3001\u8212\u7de9\u808c\u8089\u7dca\u5f35\uff0c\u4e26\u4fc3\u9032\u6c23\u8840\u6d41\u901a\u3002\u5728\u65e5\u5e38\u751f\u6d3b\u4e2d\uff0c\u5b9a\u671f\u63a5\u53d7\u53f0\u4e2d\u63a8\u62ff<\/a>\u6cbb\u7642\uff0c\u4e0d\u50c5\u80fd\u7de9\u89e3\u75b2\u52de\uff0c\u9084\u80fd\u63d0\u5347\u514d\u75ab\u529b\uff0c\u8b93\u8eab\u9ad4\u5728\u5fd9\u788c\u7684\u751f\u6d3b\u4e2d\u7dad\u6301\u6700\u4f73\u72c0\u614b\u3002<\/p>\n

\u4e09\u3001\u9078\u64c7\u5c08\u696d\uff1a\u54c1\u8cea\u8207\u53e3\u7891\u7684\u91cd\u8981\u6027<\/h2>\n

\u5728\u5c0b\u6c42\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u670d\u52d9\u6642\uff0c\u5c08\u696d\u6027\u8207\u53e3\u7891\u662f\u975e\u5e38\u91cd\u8981\u7684\u8003\u91cf\u3002\u9078\u64c7\u6709\u826f\u597d\u8a55\u50f9\u7684\u7642\u7a0b\u4e2d\u5fc3\uff0c\u4e0d\u50c5\u80fd\u78ba\u4fdd\u6cbb\u7642\u6548\u679c\uff0c\u4e5f\u80fd\u907f\u514d\u56e0\u64cd\u4f5c\u4e0d\u7576\u800c\u7522\u751f\u4e8c\u6b21\u50b7\u5bb3\u3002\u4f8b\u5982\uff0c\u82e5\u5e0c\u671b\u627e\u5230\u53ef\u9760\u7684\u6574\u9aa8\u5c08\u5bb6\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6<\/a>\uff0c\u9019\u4e9b\u4e2d\u5fc3\u5728\u6280\u8853\u3001\u670d\u52d9\u4ee5\u53ca\u6cbb\u7642\u74b0\u5883\u4e0a\u90fd\u6709\u9ad8\u6a19\u6e96\uff0c\u80fd\u5920\u63d0\u4f9b\u5b89\u5fc3\u8207\u5c08\u696d\u7684\u9ad4\u9a57\u3002<\/p>\n

\u540c\u6a23\u5730\uff0c\u5c0b\u627e\u6574\u5fa9\u670d\u52d9\u6642\uff0c\u4e5f\u5efa\u8b70\u9078\u64c7\u53e3\u7891\u826f\u597d\u7684\u7642\u7a0b\u6a5f\u69cb\u3002\u900f\u904e\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6<\/a>\uff0c\u53ef\u4ee5\u4e86\u89e3\u54ea\u4e9b\u6574\u5fa9\u5c08\u5bb6\u5728\u8abf\u6574\u95dc\u7bc0\u529f\u80fd\u3001\u77ef\u6b63\u59ff\u52e2\u53ca\u8212\u7de9\u75bc\u75db\u65b9\u9762\u8868\u73fe\u512a\u7570\uff0c\u78ba\u4fdd\u6bcf\u4e00\u6b21\u6cbb\u7642\u90fd\u662f\u9ad8\u6548\u4e14\u5b89\u5168\u7684\u3002<\/p>\n

\u56db\u3001\u65e5\u5e38\u990a\u751f\uff1a\u5f9e\u5c0f\u7fd2\u6163\u958b\u59cb<\/h2>\n

\u9664\u4e86\u5c08\u696d\u6cbb\u7642\uff0c\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u990a\u751f\u7fd2\u6163\u540c\u6a23\u91cd\u8981\u3002\u6bcf\u5929\u9069\u5ea6\u904b\u52d5\uff0c\u5982\u6563\u6b65\u3001\u4f38\u5c55\u3001\u745c\u4f3d\u7b49\uff0c\u90fd\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u4fdd\u6301\u808c\u8089\u5f48\u6027\u3002\u5408\u7406\u98f2\u98df\u4e5f\u662f\u990a\u751f\u7684\u57fa\u790e\uff0c\u591a\u651d\u53d6\u852c\u83dc\u6c34\u679c\u3001\u512a\u8cea\u86cb\u767d\u8cea\u8207\u9069\u91cf\u7a40\u7269\uff0c\u6709\u52a9\u65bc\u8eab\u9ad4\u7dad\u6301\u80fd\u91cf\u5e73\u8861\u3002\u6b64\u5916\uff0c\u5145\u8db3\u7684\u7761\u7720\u3001\u898f\u5f8b\u7684\u4f5c\u606f\u3001\u6e1b\u5c11\u4e45\u5750\uff0c\u4e5f\u662f\u7dad\u6301\u8eab\u9ad4\u5065\u5eb7\u4e0d\u53ef\u6216\u7f3a\u7684\u56e0\u7d20\u3002<\/p>\n

\u5fc3\u7406\u5065\u5eb7\u4e5f\u662f\u990a\u751f\u7684\u4e00\u74b0\u3002\u73fe\u4ee3\u4eba\u58d3\u529b\u5927\uff0c\u5b78\u6703\u81ea\u6211\u653e\u9b06\u3001\u8abf\u7bc0\u60c5\u7dd2\uff0c\u80fd\u6709\u6548\u6e1b\u8f15\u8eab\u5fc3\u8ca0\u64d4\u3002\u53ef\u4ee5\u900f\u904e\u51a5\u60f3\u3001\u6df1\u547c\u5438\u6216\u7c21\u55ae\u7684\u975c\u5750\u7df4\u7fd2\uff0c\u5e6b\u52a9\u8eab\u5fc3\u56de\u5230\u5e73\u8861\u72c0\u614b\u3002<\/p>\n

\u4e94\u3001\u6574\u5408\u990a\u751f\u8207\u5c08\u696d\u6cbb\u7642<\/h2>\n

\u990a\u751f\u7684\u6838\u5fc3\u5728\u65bc\u300c\u9810\u9632\u52dd\u65bc\u6cbb\u7642\u300d\uff0c\u7136\u800c\u7576\u8eab\u9ad4\u51fa\u73fe\u4e0d\u9069\u6642\uff0c\u9069\u7576\u7684\u5c08\u696d\u6cbb\u7642\u53ef\u4ee5\u52a0\u901f\u6062\u5fa9\u3002\u5c07\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\u8207\u65e5\u5e38\u990a\u751f\u7d50\u5408\uff0c\u662f\u73fe\u4ee3\u5065\u5eb7\u7ba1\u7406\u7684\u6700\u4f73\u65b9\u5f0f\u3002\u4f8b\u5982\uff0c\u7576\u9577\u6642\u9593\u8fa6\u516c\u9020\u6210\u80a9\u9838\u50f5\u786c\uff0c\u53ef\u4ee5\u5148\u9032\u884c\u63a8\u62ff\u8212\u7de9\u808c\u8089\uff0c\u518d\u642d\u914d\u6574\u9aa8\u8abf\u6574\u9aa8\u9abc\u4f4d\u7f6e\uff0c\u6700\u5f8c\u900f\u904e\u65e5\u5e38\u4f38\u5c55\u8207\u904b\u52d5\u7dad\u6301\u826f\u597d\u59ff\u52e2\u3002\u9019\u7a2e\u591a\u7ba1\u9f4a\u4e0b\u7684\u65b9\u5f0f\uff0c\u4e0d\u50c5\u80fd\u6539\u5584\u75bc\u75db\uff0c\u9084\u80fd\u63d0\u5347\u6574\u9ad4\u8eab\u9ad4\u529f\u80fd\u8207\u751f\u6d3b\u54c1\u8cea\u3002<\/p>\n

\u5728\u9078\u64c7\u7642\u7a0b\u6642\uff0c\u5efa\u8b70\u5148\u4e86\u89e3\u81ea\u5df1\u7684\u9700\u6c42\u8207\u8eab\u9ad4\u72c0\u6cc1\uff0c\u518d\u4f9d\u5c08\u696d\u5efa\u8b70\u5b89\u6392\u5408\u9069\u7684\u6cbb\u7642\u8a08\u756b\u3002\u8a18\u9304\u6cbb\u7642\u6548\u679c\u3001\u6ce8\u610f\u751f\u6d3b\u7d30\u7bc0\uff0c\u80fd\u8b93\u990a\u751f\u8207\u5c08\u696d\u6cbb\u7642\u5f62\u6210\u826f\u6027\u5faa\u74b0\uff0c\u9054\u5230\u8eab\u5fc3\u5e73\u8861\u3002<\/p>\n

\u516d\u3001\u7d50\u8a9e\uff1a\u990a\u751f\u662f\u4e00\u751f\u7684\u627f\u8afe<\/h2>\n

\u990a\u751f\u4e0d\u53ea\u662f\u5c0d\u8eab\u9ad4\u7684\u7167\u9867\uff0c\u66f4\u662f\u4e00\u7a2e\u751f\u6d3b\u614b\u5ea6\u3002\u5b83\u6559\u6703\u6211\u5011\u50be\u807d\u8eab\u9ad4\u7684\u8072\u97f3\uff0c\u7406\u89e3\u751f\u6d3b\u8207\u5065\u5eb7\u7684\u95dc\u806f\u3002\u900f\u904e\u5c08\u696d\u7684\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\u7642\u7a0b\uff0c\u7d50\u5408\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u904b\u52d5\u8207\u98f2\u98df\u8abf\u7406\uff0c\u6211\u5011\u53ef\u4ee5\u8b93\u8eab\u9ad4\u4fdd\u6301\u6700\u4f73\u72c0\u614b\uff0c\u9060\u96e2\u6162\u6027\u75bc\u75db\uff0c\u6d3b\u51fa\u66f4\u5065\u5eb7\u3001\u66f4\u6709\u6d3b\u529b\u7684\u4eba\u751f\u3002<\/p>\n

\u7121\u8ad6\u5e74\u9f61\u6216\u751f\u6d3b\u578b\u614b\u5982\u4f55\uff0c\u990a\u751f\u90fd\u662f\u4e00\u8f29\u5b50\u7684\u529f\u8ab2\u3002\u6bcf\u4e00\u6b21\u5c0d\u8eab\u9ad4\u7684\u5475\u8b77\uff0c\u90fd\u662f\u5c0d\u672a\u4f86\u81ea\u5df1\u7684\u6295\u8cc7\u3002\u9078\u64c7\u5c08\u696d\u53ef\u9760\u7684\u7642\u7a0b\u3001\u5efa\u7acb\u826f\u597d\u7684\u751f\u6d3b\u7fd2\u6163\uff0c\u624d\u80fd\u771f\u6b63\u505a\u5230\u300c\u8eab\u5fc3\u5e73\u8861\u3001\u5065\u5eb7\u9577\u58fd\u300d\u3002\u73cd\u60dc\u8eab\u9ad4\u3001\u95dc\u611b\u81ea\u5df1\uff0c\u5f9e\u4eca\u5929\u958b\u59cb\u5be6\u8e10\u990a\u751f\u667a\u6167\uff0c\u8b93\u5065\u5eb7\u6210\u70ba\u751f\u6d3b\u7684\u5e38\u614b\uff0c\u800c\u975e\u5076\u723e\u7684\u5962\u4f88\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u73fe\u4ee3\u4eba\u751f\u6d3b\u7bc0\u594f\u5feb\u901f\uff0c\u5de5\u4f5c\u58d3\u529b\u5927\uff0c\u9577\u6642\u9593\u5750\u5728\u8fa6\u516c\u5ba4\u6216\u9762\u5c0d\u96fb\u8166\u87a2\u5e55\uff0c\u8eab\u9ad4\u5bb9\u6613\u51fa\u73fe\u5404\u7a2e\u4e0d\u9069\uff0c\u5982\u80a9\u9838\u50f5\u786c\u3001\u8170\u9178\u80cc\u75db\u3001\u56db\u80a2\u75e0\u9ebb\u7b49\u3002\u5176\u5be6\uff0c\u990a\u751f\u4e26\u975e\u53ea\u662f\u5e74\u9577\u8005\u7684\u5c08\u5229\uff0c\u4efb\u4f55\u5e74\u9f61\u5c64\u7684\u4eba\u90fd\u9700\u8981\u91cd\u8996\u8eab\u9ad4\u7684\u4fdd\u990a\u3002\u900f\u904e\u6b63\u78ba\u7684\u751f\u6d3b\u7fd2\u6163\u3001\u9069\u5ea6\u7684\u904b\u52d5\u4ee5\u53ca\u5c08\u696d\u7684\u6cbb\u7642\uff0c\u6211\u5011\u53ef\u4ee5\u6709\u6548\u6539\u5584\u8eab\u9ad4\u7684\u4e0d\u9069\uff0c\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u3002 \u4e00\u3001\u7406\u89e3\u8eab\u9ad4\u7684\u8a0a\u865f\uff1a\u75bc\u75db\u8207\u4e0d\u9069\u4e0d\u662f\u5c0f\u4e8b \u8a31\u591a\u4eba\u7e3d\u4ee5\u70ba\u80a9\u9838\u75bc\u75db\u6216\u8170\u80cc\u4e0d\u9069\u53ea\u662f\u65e5\u5e38\u75b2\u52de\uff0c\u5e38\u5e38\u5fcd\u8010\u6216\u900f\u904e\u77ed\u66ab\u4f11\u606f\u4f86\u7de9\u89e3\u3002\u7136\u800c\uff0c\u9577\u671f\u5ffd\u8996\u8eab\u9ad4\u8b66\u8a0a\uff0c\u5bb9\u6613\u9020\u6210\u6162\u6027\u75bc\u75db\u751a\u81f3\u59ff\u52e2\u4e0d\u826f\uff0c\u5f71\u97ff\u751f\u6d3b\u54c1\u8cea\u3002\u5f9e\u4e2d\u91ab\u990a\u751f\u7684\u89d2\u5ea6\u4f86\u770b\uff0c\u75bc\u75db\u5f80\u5f80\u662f\u6c23\u8840\u904b\u884c\u4e0d\u66a2\u7684\u8868\u73fe\uff0c\u900f\u904e\u9069\u7576\u7684\u8abf\u7406\u8207\u6cbb\u7642\uff0c\u53ef\u4ee5\u5e6b\u52a9\u8eab\u9ad4\u6062\u5fa9\u5e73\u8861\u3002 \u4ee5\u73fe\u4ee3\u91ab\u5b78\u89d2\u5ea6\uff0c\u8a31\u591a\u8eab\u9ad4\u4e0d\u9069\u53ef\u4ee5\u900f\u904e\u5c08\u696d\u6574\u9aa8\u8207\u6574\u5fa9\u4f86\u6539\u5584\u3002\u4f8b\u5982\uff0c\u53f0\u4e2d\u5730\u5340\u7684\u5c08\u696d\u53f0\u4e2d\u6574\u9aa8\u7642\u7a0b\uff0c\u4e0d\u50c5\u91dd\u5c0d\u9aa8\u9abc\u95dc\u7bc0\u9032\u884c\u8abf\u6574\uff0c\u9084\u80fd\u4fc3\u9032\u808c\u8089\u8207\u7b4b\u819c\u7684\u5065\u5eb7\uff0c\u6e1b\u5c11\u75bc\u75db\u8207\u4e0d\u9069\u3002\u6574\u9aa8\u6cbb\u7642\u7684\u7406\u5ff5\u5728\u65bc\u6062\u5fa9\u9aa8\u9abc\u7684\u6b63\u78ba\u4f4d\u7f6e\uff0c\u4f7f\u8eab\u9ad4\u5404\u90e8\u4f4d\u5354\u540c\u904b\u4f5c\uff0c\u9054\u5230\u81ea\u7136\u7684\u81ea\u6211\u4fee\u5fa9\u529f\u80fd\u3002 \u4e8c\u3001\u6574\u5fa9\u8207\u63a8\u62ff\uff1a\u8abf\u7406\u8eab\u9ad4\u7684\u667a\u6167 \u9664\u4e86\u6574\u9aa8\uff0c\u6574\u5fa9\u7642\u7a0b\u4e5f\u662f\u73fe\u4ee3\u990a\u751f\u4e2d\u4e0d\u53ef\u5ffd\u8996\u7684\u4e00\u74b0\u3002\u900f\u904e\u624b\u6cd5\u8207\u5c08\u696d\u6280\u8853\uff0c\u6574\u5fa9\u80fd\u5920\u77ef\u6b63\u95dc\u7bc0\u529f\u80fd\uff0c\u6539\u5584\u59ff\u52e2\uff0c\u8b93\u8eab\u9ad4\u6062\u5fa9\u9748\u6d3b\u6027\u3002\u53f0\u4e2d\u6709\u4e0d\u5c11\u512a\u8cea\u7684\u53f0\u4e2d\u6574\u5fa9\u4e2d\u5fc3\uff0c\u7d50\u5408\u73fe\u4ee3\u91ab\u5b78\u8207\u50b3\u7d71\u6280\u8853\uff0c\u5e6b\u52a9\u60a3\u8005\u7de9\u89e3\u6162\u6027\u75bc\u75db\uff0c\u589e\u9032\u8840\u6db2\u5faa\u74b0\u8207\u795e\u7d93\u50b3\u5c0e\u529f\u80fd\u3002 \u540c\u6642\uff0c\u63a8\u62ff\u7642\u6cd5\u5247\u662f\u66f4\u6eab\u548c\u4e14\u6ce8\u91cd\u5168\u8eab\u8abf\u7406\u7684\u65b9\u6cd5\u3002\u63a8\u62ff\u80fd\u5920\u523a\u6fc0\u7d93\u7d61\u3001\u8212\u7de9\u808c\u8089\u7dca\u5f35\uff0c\u4e26\u4fc3\u9032\u6c23\u8840\u6d41\u901a\u3002\u5728\u65e5\u5e38\u751f\u6d3b\u4e2d\uff0c\u5b9a\u671f\u63a5\u53d7\u53f0\u4e2d\u63a8\u62ff\u6cbb\u7642\uff0c\u4e0d\u50c5\u80fd\u7de9\u89e3\u75b2\u52de\uff0c\u9084\u80fd\u63d0\u5347\u514d\u75ab\u529b\uff0c\u8b93\u8eab\u9ad4\u5728\u5fd9\u788c\u7684\u751f\u6d3b\u4e2d\u7dad\u6301\u6700\u4f73\u72c0\u614b\u3002 \u4e09\u3001\u9078\u64c7\u5c08\u696d\uff1a\u54c1\u8cea\u8207\u53e3\u7891\u7684\u91cd\u8981\u6027 \u5728\u5c0b\u6c42\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u670d\u52d9\u6642\uff0c\u5c08\u696d\u6027\u8207\u53e3\u7891\u662f\u975e\u5e38\u91cd\u8981\u7684\u8003\u91cf\u3002\u9078\u64c7\u6709\u826f\u597d\u8a55\u50f9\u7684\u7642\u7a0b\u4e2d\u5fc3\uff0c\u4e0d\u50c5\u80fd\u78ba\u4fdd\u6cbb\u7642\u6548\u679c\uff0c\u4e5f\u80fd\u907f\u514d\u56e0\u64cd\u4f5c\u4e0d\u7576\u800c\u7522\u751f\u4e8c\u6b21\u50b7\u5bb3\u3002\u4f8b\u5982\uff0c\u82e5\u5e0c\u671b\u627e\u5230\u53ef\u9760\u7684\u6574\u9aa8\u5c08\u5bb6\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6\uff0c\u9019\u4e9b\u4e2d\u5fc3\u5728\u6280\u8853\u3001\u670d\u52d9\u4ee5\u53ca\u6cbb\u7642\u74b0\u5883\u4e0a\u90fd\u6709\u9ad8\u6a19\u6e96\uff0c\u80fd\u5920\u63d0\u4f9b\u5b89\u5fc3\u8207\u5c08\u696d\u7684\u9ad4\u9a57\u3002 \u540c\u6a23\u5730\uff0c\u5c0b\u627e\u6574\u5fa9\u670d\u52d9\u6642\uff0c\u4e5f\u5efa\u8b70\u9078\u64c7\u53e3\u7891\u826f\u597d\u7684\u7642\u7a0b\u6a5f\u69cb\u3002\u900f\u904e\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6\uff0c\u53ef\u4ee5\u4e86\u89e3\u54ea\u4e9b\u6574\u5fa9\u5c08\u5bb6\u5728\u8abf\u6574\u95dc\u7bc0\u529f\u80fd\u3001\u77ef\u6b63\u59ff\u52e2\u53ca\u8212\u7de9\u75bc\u75db\u65b9\u9762\u8868\u73fe\u512a\u7570\uff0c\u78ba\u4fdd\u6bcf\u4e00\u6b21\u6cbb\u7642\u90fd\u662f\u9ad8\u6548\u4e14\u5b89\u5168\u7684\u3002 \u56db\u3001\u65e5\u5e38\u990a\u751f\uff1a\u5f9e\u5c0f\u7fd2\u6163\u958b\u59cb \u9664\u4e86\u5c08\u696d\u6cbb\u7642\uff0c\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u990a\u751f\u7fd2\u6163\u540c\u6a23\u91cd\u8981\u3002\u6bcf\u5929\u9069\u5ea6\u904b\u52d5\uff0c\u5982\u6563\u6b65\u3001\u4f38\u5c55\u3001\u745c\u4f3d\u7b49\uff0c\u90fd\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u4fdd\u6301\u808c\u8089\u5f48\u6027\u3002\u5408\u7406\u98f2\u98df\u4e5f\u662f\u990a\u751f\u7684\u57fa\u790e\uff0c\u591a\u651d\u53d6\u852c\u83dc\u6c34\u679c\u3001\u512a\u8cea\u86cb\u767d\u8cea\u8207\u9069\u91cf\u7a40\u7269\uff0c\u6709\u52a9\u65bc\u8eab\u9ad4\u7dad\u6301\u80fd\u91cf\u5e73\u8861\u3002\u6b64\u5916\uff0c\u5145\u8db3\u7684\u7761\u7720\u3001\u898f\u5f8b\u7684\u4f5c\u606f\u3001\u6e1b\u5c11\u4e45\u5750\uff0c\u4e5f\u662f\u7dad\u6301\u8eab\u9ad4\u5065\u5eb7\u4e0d\u53ef\u6216\u7f3a\u7684\u56e0\u7d20\u3002 \u5fc3\u7406\u5065\u5eb7\u4e5f\u662f\u990a\u751f\u7684\u4e00\u74b0\u3002\u73fe\u4ee3\u4eba\u58d3\u529b\u5927\uff0c\u5b78\u6703\u81ea\u6211\u653e\u9b06\u3001\u8abf\u7bc0\u60c5\u7dd2\uff0c\u80fd\u6709\u6548\u6e1b\u8f15\u8eab\u5fc3\u8ca0\u64d4\u3002\u53ef\u4ee5\u900f\u904e\u51a5\u60f3\u3001\u6df1\u547c\u5438\u6216\u7c21\u55ae\u7684\u975c\u5750\u7df4\u7fd2\uff0c\u5e6b\u52a9\u8eab\u5fc3\u56de\u5230\u5e73\u8861\u72c0\u614b\u3002 \u4e94\u3001\u6574\u5408\u990a\u751f\u8207\u5c08\u696d\u6cbb\u7642 \u990a\u751f\u7684\u6838\u5fc3\u5728\u65bc\u300c\u9810\u9632\u52dd\u65bc\u6cbb\u7642\u300d\uff0c\u7136\u800c\u7576\u8eab\u9ad4\u51fa\u73fe\u4e0d\u9069\u6642\uff0c\u9069\u7576\u7684\u5c08\u696d\u6cbb\u7642\u53ef\u4ee5\u52a0\u901f\u6062\u5fa9\u3002\u5c07\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\u8207\u65e5\u5e38\u990a\u751f\u7d50\u5408\uff0c\u662f\u73fe\u4ee3\u5065\u5eb7\u7ba1\u7406\u7684\u6700\u4f73\u65b9\u5f0f\u3002\u4f8b\u5982\uff0c\u7576\u9577\u6642\u9593\u8fa6\u516c\u9020\u6210\u80a9\u9838\u50f5\u786c\uff0c\u53ef\u4ee5\u5148\u9032\u884c\u63a8\u62ff\u8212\u7de9\u808c\u8089\uff0c\u518d\u642d\u914d\u6574\u9aa8\u8abf\u6574\u9aa8\u9abc\u4f4d\u7f6e\uff0c\u6700\u5f8c\u900f\u904e\u65e5\u5e38\u4f38\u5c55\u8207\u904b\u52d5\u7dad\u6301\u826f\u597d\u59ff\u52e2\u3002\u9019\u7a2e\u591a\u7ba1\u9f4a\u4e0b\u7684\u65b9\u5f0f\uff0c\u4e0d\u50c5\u80fd\u6539\u5584\u75bc\u75db\uff0c\u9084\u80fd\u63d0\u5347\u6574\u9ad4\u8eab\u9ad4\u529f\u80fd\u8207\u751f\u6d3b\u54c1\u8cea\u3002 \u5728\u9078\u64c7\u7642\u7a0b\u6642\uff0c\u5efa\u8b70\u5148\u4e86\u89e3\u81ea\u5df1\u7684\u9700\u6c42\u8207\u8eab\u9ad4\u72c0\u6cc1\uff0c\u518d\u4f9d\u5c08\u696d\u5efa\u8b70\u5b89\u6392\u5408\u9069\u7684\u6cbb\u7642\u8a08\u756b\u3002\u8a18\u9304\u6cbb\u7642\u6548\u679c\u3001\u6ce8\u610f\u751f\u6d3b\u7d30\u7bc0\uff0c\u80fd\u8b93\u990a\u751f\u8207\u5c08\u696d\u6cbb\u7642\u5f62\u6210\u826f\u6027\u5faa\u74b0\uff0c\u9054\u5230\u8eab\u5fc3\u5e73\u8861\u3002 \u516d\u3001\u7d50\u8a9e\uff1a\u990a\u751f\u662f\u4e00\u751f\u7684\u627f\u8afe \u990a\u751f\u4e0d\u53ea\u662f\u5c0d\u8eab\u9ad4\u7684\u7167\u9867\uff0c\u66f4\u662f\u4e00\u7a2e\u751f\u6d3b\u614b\u5ea6\u3002\u5b83\u6559\u6703\u6211\u5011\u50be\u807d\u8eab\u9ad4\u7684\u8072\u97f3\uff0c\u7406\u89e3\u751f\u6d3b\u8207\u5065\u5eb7\u7684\u95dc\u806f\u3002\u900f\u904e\u5c08\u696d\u7684\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\u7642\u7a0b\uff0c\u7d50\u5408\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u904b\u52d5\u8207\u98f2\u98df\u8abf\u7406\uff0c\u6211\u5011\u53ef\u4ee5\u8b93\u8eab\u9ad4\u4fdd\u6301\u6700\u4f73\u72c0\u614b\uff0c\u9060\u96e2\u6162\u6027\u75bc\u75db\uff0c\u6d3b\u51fa\u66f4\u5065\u5eb7\u3001\u66f4\u6709\u6d3b\u529b\u7684\u4eba\u751f\u3002 \u7121\u8ad6\u5e74\u9f61\u6216\u751f\u6d3b\u578b\u614b\u5982\u4f55\uff0c\u990a\u751f\u90fd\u662f\u4e00\u8f29\u5b50\u7684\u529f\u8ab2\u3002\u6bcf\u4e00\u6b21\u5c0d\u8eab\u9ad4\u7684\u5475\u8b77\uff0c\u90fd\u662f\u5c0d\u672a\u4f86\u81ea\u5df1\u7684\u6295\u8cc7\u3002\u9078\u64c7\u5c08\u696d\u53ef\u9760\u7684\u7642\u7a0b\u3001\u5efa\u7acb\u826f\u597d\u7684\u751f\u6d3b\u7fd2\u6163\uff0c\u624d\u80fd\u771f\u6b63\u505a\u5230\u300c\u8eab\u5fc3\u5e73\u8861\u3001\u5065\u5eb7\u9577\u58fd\u300d\u3002\u73cd\u60dc\u8eab\u9ad4\u3001\u95dc\u611b\u81ea\u5df1\uff0c\u5f9e\u4eca\u5929\u958b\u59cb\u5be6\u8e10\u990a\u751f\u667a\u6167\uff0c\u8b93\u5065\u5eb7\u6210\u70ba\u751f\u6d3b\u7684\u5e38\u614b\uff0c\u800c\u975e\u5076\u723e\u7684\u5962\u4f88\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-2463","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\/2463","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=2463"}],"version-history":[{"count":1,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2463\/revisions"}],"predecessor-version":[{"id":2465,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2463\/revisions\/2465"}],"wp:attachment":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/media?parent=2463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/categories?post=2463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/tags?post=2463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}