{"id":2469,"date":"2025-10-23T10:52:21","date_gmt":"2025-10-23T10:52:21","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=2469"},"modified":"2025-10-23T10:52:21","modified_gmt":"2025-10-23T10:52:21","slug":"boginhall-16-2","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/10\/23\/boginhall-16-2\/","title":{"rendered":"\u990a\u751f\u4e4b\u9053\uff1a\u5f9e\u8eab\u9ad4\u8abf\u7406\u5230\u751f\u6d3b\u667a\u6167"},"content":{"rendered":"

\u5728\u73fe\u4ee3\u7e41\u5fd9\u7684\u751f\u6d3b\u4e2d\uff0c\u8eab\u5fc3\u7684\u5065\u5eb7\u8d8a\u4f86\u8d8a\u53d7\u5230\u91cd\u8996\u3002\u990a\u751f\uff0c\u4e0d\u50c5\u50c5\u662f\u7c21\u55ae\u7684\u98f2\u98df\u63a7\u5236\u6216\u904b\u52d5\u7fd2\u6163\uff0c\u5b83\u662f\u4e00\u7a2e\u5168\u65b9\u4f4d\u7684\u751f\u6d3b\u54f2\u5b78\u3002\u5f9e\u6bcf\u5929\u7684\u4f5c\u606f\u5b89\u6392\uff0c\u5230\u8eab\u9ad4\u7684\u5fae\u8abf\u8b77\u7406\uff0c\u751a\u81f3\u5fc3\u7406\u7684\u5e73\u8861\uff0c\u90fd\u606f\u606f\u76f8\u95dc\u3002\u61c2\u5f97\u990a\u751f\u7684\u4eba\uff0c\u5f80\u5f80\u80fd\u5728\u751f\u6d3b\u4e2d\u4fdd\u6301\u66f4\u9ad8\u7684\u80fd\u91cf\u8207\u6d3b\u529b\uff0c\u6e1b\u5c11\u75be\u75c5\u7684\u56f0\u64fe\uff0c\u5ef6\u7de9\u8001\u5316\u7684\u6b65\u4f10\u3002<\/p>\n

\"\"<\/p>\n

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

\u990a\u751f\uff0c\u9996\u5148\u61c9\u5f9e\u65e5\u5e38\u751f\u6d3b\u7684\u5c0f\u7d30\u7bc0\u505a\u8d77\u3002\u65e9\u6668\u7684\u592a\u6975\u6216\u7c21\u55ae\u7684\u4f38\u5c55\u904b\u52d5\uff0c\u6709\u52a9\u65bc\u8212\u5c55\u7b4b\u9aa8\uff0c\u559a\u9192\u6c89\u7761\u7684\u8eab\u9ad4\u3002\u65e9\u8d77\u5f8c\u559d\u4e00\u676f\u6eab\u958b\u6c34\uff0c\u80fd\u4fc3\u9032\u8178\u80c3\u8815\u52d5\uff0c\u6e05\u7406\u591c\u9593\u7d2f\u7a4d\u7684\u4ee3\u8b1d\u5ee2\u7269\u3002\u98f2\u98df\u4e0a\uff0c\u61c9\u9075\u5faa\u6e05\u6de1\u3001\u5747\u8861\u7684\u539f\u5247\uff0c\u591a\u5403\u65b0\u9bae\u852c\u679c\u3001\u5168\u7a40\u985e\u98df\u7269\uff0c\u5c11\u651d\u53d6\u6cb9\u70b8\u8207\u9ad8\u7cd6\u98df\u7269\u3002<\/p>\n

\u9664\u4e86\u98f2\u98df\u8207\u904b\u52d5\uff0c\u4fdd\u6301\u826f\u597d\u7684\u5fc3\u614b\u540c\u6a23\u91cd\u8981\u3002\u73fe\u4ee3\u4eba\u751f\u6d3b\u58d3\u529b\u5927\uff0c\u9577\u6642\u9593\u7684\u7cbe\u795e\u7dca\u7e43\u6703\u5f71\u97ff\u514d\u75ab\u7cfb\u7d71\uff0c\u9032\u800c\u5f15\u767c\u5404\u7a2e\u6162\u6027\u75be\u75c5\u3002\u56e0\u6b64\uff0c\u9069\u6642\u653e\u9b06\u81ea\u5df1\uff0c\u4f8b\u5982\u900f\u904e\u6df1\u547c\u5438\u3001\u51a5\u60f3\u6216\u6ce1\u6fa1\uff0c\u90fd\u80fd\u6709\u6548\u8212\u7de9\u58d3\u529b\u3002<\/p>\n

\u4e8c\u3001\u9aa8\u9abc\u8207\u7b4b\u819c\u7684\u8abf\u7406<\/h2>\n

\u5728\u990a\u751f\u7684\u904e\u7a0b\u4e2d\uff0c\u8eab\u9ad4\u7684\u9aa8\u9abc\u8207\u7b4b\u819c\u5065\u5eb7\u626e\u6f14\u8457\u4e0d\u53ef\u5ffd\u8996\u7684\u89d2\u8272\u3002\u96a8\u8457\u5e74\u9f61\u589e\u9577\u6216\u9577\u6642\u9593\u5750\u8fa6\u516c\u5ba4\u3001\u4f7f\u7528\u96fb\u5b50\u7522\u54c1\uff0c\u5bb9\u6613\u5c0e\u81f4\u80a9\u9838\u75e0\u75db\u3001\u8170\u80cc\u50f5\u786c\uff0c\u751a\u81f3\u5f71\u97ff\u6574\u9ad4\u5065\u5eb7\u3002\u6b64\u6642\uff0c\u5c08\u696d\u7684\u9aa8\u9abc\u8207\u7b4b\u819c\u8abf\u7406\u5c31\u986f\u5f97\u683c\u5916\u91cd\u8981\u3002<\/p>\n

\u4ee5\u53f0\u4e2d\u70ba\u4f8b\uff0c\u8a31\u591a\u4eba\u9078\u64c7\u900f\u904e\u53f0\u4e2d\u6574\u9aa8<\/a>\u4f86\u7dad\u6301\u9aa8\u9abc\u7684\u7a69\u5b9a\u8207\u5065\u5eb7\u3002\u6574\u9aa8\u5e2b\u6703\u6839\u64da\u6bcf\u500b\u4eba\u7684\u9ad4\u614b\u8207\u75c5\u53f2\uff0c\u63a1\u7528\u624b\u6cd5\u6216\u8f14\u52a9\u5de5\u5177\u8abf\u6574\u95dc\u7bc0\u8207\u810a\u690e\uff0c\u6539\u5584\u8eab\u9ad4\u7684\u5e73\u8861\u8207\u5354\u8abf\u3002\u9577\u671f\u63a5\u53d7\u6574\u9aa8\u8abf\u7406\u7684\u4eba\uff0c\u5f80\u5f80\u80fd\u611f\u53d7\u5230\u80a9\u9838\u3001\u8170\u80cc\u7684\u75e0\u75db\u6e1b\u8f15\uff0c\u9ad4\u614b\u66f4\u52a0\u633a\u62d4\uff0c\u6c23\u8840\u6d41\u901a\u4e5f\u66f4\u52a0\u9806\u66a2\u3002<\/p>\n

\u540c\u6a23\u5730\uff0c\u53f0\u4e2d\u6574\u5fa9<\/a>\u4e5f\u662f\u4e00\u7a2e\u91dd\u5c0d\u810a\u690e\u53ca\u95dc\u7bc0\u7684\u5c08\u696d\u8abf\u7406\u65b9\u5f0f\u3002\u6574\u5fa9\u4e0d\u50c5\u8457\u91cd\u65bc\u9aa8\u9abc\u7684\u77ef\u6b63\uff0c\u9084\u6703\u900f\u904e\u624b\u6cd5\u6216\u8f14\u52a9\u5100\u5668\u523a\u6fc0\u795e\u7d93\u8207\u808c\u8089\uff0c\u6539\u5584\u59ff\u52e2\u4e0d\u826f\u6240\u9020\u6210\u7684\u529f\u80fd\u969c\u7919\u3002\u5c0d\u65bc\u7d93\u5e38\u4e45\u5750\u6216\u904b\u52d5\u5f8c\u808c\u8089\u7dca\u7e43\u7684\u4eba\u4f86\u8aaa\uff0c\u6574\u5fa9\u80fd\u5920\u6709\u6548\u7de9\u89e3\u9178\u75db\uff0c\u63d0\u5347\u65e5\u5e38\u6d3b\u52d5\u7684\u9748\u6d3b\u5ea6\u3002<\/p>\n

\u4e09\u3001\u63a8\u62ff\u8207\u7d93\u7d61\u990a\u751f<\/h2>\n

\u9664\u4e86\u9aa8\u9abc\u8207\u95dc\u7bc0\u7684\u8abf\u7406\uff0c\u7d93\u7d61\u8207\u808c\u8089\u7684\u758f\u901a\u4e5f\u662f\u990a\u751f\u7684\u91cd\u8981\u74b0\u7bc0\u3002\u63a8\u62ff\uff0c\u4f5c\u70ba\u4e2d\u91ab\u50b3\u7d71\u7684\u7642\u6cd5\u4e4b\u4e00\uff0c\u900f\u904e\u624b\u6cd5\u4f5c\u7528\u65bc\u7a74\u4f4d\u548c\u808c\u8089\uff0c\u80fd\u6539\u5584\u8840\u6db2\u5faa\u74b0\u3001\u589e\u5f37\u514d\u75ab\u529b\uff0c\u4e26\u4fc3\u9032\u8eab\u9ad4\u7684\u81ea\u6211\u4fee\u5fa9\u529f\u80fd\u3002\u5728\u53f0\u4e2d\uff0c\u8a31\u591a\u4eba\u6703\u9078\u64c7\u53f0\u4e2d\u63a8\u62ff<\/a>\u4f5c\u70ba\u65e5\u5e38\u4fdd\u5065\u7684\u4e00\u90e8\u5206\uff0c\u7279\u5225\u662f\u5728\u5de5\u4f5c\u58d3\u529b\u5927\u6216\u904b\u52d5\u5f8c\uff0c\u900f\u904e\u63a8\u62ff\u8212\u7de9\u5168\u8eab\u7684\u7dca\u7e43\u611f\u3002<\/p>\n

\u63a8\u62ff\u4e0d\u50c5\u50c5\u662f\u55ae\u7d14\u7684\u653e\u9b06\uff0c\u5b83\u4e5f\u662f\u4e00\u7a2e\u8eab\u9ad4\u8a0a\u865f\u7684\u6aa2\u6e2c\u3002\u719f\u7df4\u7684\u63a8\u62ff\u5e2b\u80fd\u5920\u900f\u904e\u808c\u8089\u7684\u7dca\u7e43\u3001\u7d93\u7d61\u7684\u963b\u585e\uff0c\u5224\u65b7\u8eab\u9ad4\u53ef\u80fd\u5b58\u5728\u7684\u5065\u5eb7\u96b1\u60a3\uff0c\u4e26\u7d66\u4e88\u5efa\u8b70\u8207\u8abf\u7406\u65b9\u6848\u3002\u9577\u671f\u5805\u6301\u63a8\u62ff\u7684\u4eba\uff0c\u5f80\u5f80\u80fd\u63d0\u5347\u8840\u6db2\u5faa\u74b0\uff0c\u6539\u5584\u7761\u7720\u54c1\u8cea\uff0c\u751a\u81f3\u8abf\u7bc0\u60c5\u7dd2\uff0c\u8b93\u8eab\u5fc3\u9054\u5230\u66f4\u597d\u7684\u5e73\u8861\u3002<\/p>\n

\u56db\u3001\u5982\u4f55\u9078\u64c7\u5c08\u696d\u7684\u990a\u751f\u8abf\u7406<\/h2>\n

\u5728\u73fe\u4ee3\u90fd\u5e02\u4e2d\uff0c\u9078\u64c7\u5c08\u696d\u7684\u8abf\u7406\u670d\u52d9\u6bd4\u904e\u53bb\u66f4\u70ba\u91cd\u8981\u3002\u7531\u65bc\u7642\u6cd5\u7a2e\u985e\u7e41\u591a\uff0c\u826f\u83a0\u4e0d\u9f4a\uff0c\u9078\u64c7\u53e3\u7891\u597d\u3001\u6280\u8853\u5c08\u696d\u7684\u6a5f\u69cb\u662f\u4fdd\u969c\u5065\u5eb7\u7684\u7b2c\u4e00\u6b65\u3002\u4f8b\u5982\uff0c\u5728\u9078\u64c7\u6574\u9aa8\u670d\u52d9\u6642\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6<\/a>\uff0c\u9019\u4e9b\u63a8\u85a6\u540d\u55ae\u901a\u5e38\u6db5\u84cb\u4e86\u6280\u8853\u7d14\u719f\u3001\u670d\u52d9\u5b8c\u5584\u3001\u74b0\u5883\u8212\u9069\u7684\u512a\u8cea\u8a3a\u6240\u3002<\/p>\n

\u540c\u6a23\u5730\uff0c\u5982\u679c\u60f3\u5c0b\u6c42\u6574\u5fa9\u7684\u5c08\u696d\u8abf\u7406\uff0c\u4e5f\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6<\/a>\uff0c\u900f\u904e\u8a55\u50f9\u8207\u53e3\u7891\u9078\u64c7\u6700\u9069\u5408\u81ea\u5df1\u9700\u6c42\u7684\u6574\u5fa9\u5e2b\u3002\u9078\u64c7\u5408\u9069\u7684\u5c08\u696d\u4eba\u54e1\uff0c\u4e0d\u50c5\u80fd\u63d0\u5347\u7642\u6548\uff0c\u4e5f\u80fd\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u50b7\u5bb3\u3002<\/p>\n

\u4e94\u3001\u6574\u5408\u990a\u751f\u7684\u667a\u6167<\/h2>\n

\u990a\u751f\u4e26\u975e\u55ae\u4e00\u7684\u884c\u70ba\uff0c\u800c\u662f\u4e00\u7a2e\u6574\u5408\u7684\u667a\u6167\u3002\u5b83\u6d89\u53ca\u98f2\u98df\u3001\u4f5c\u606f\u3001\u904b\u52d5\u3001\u5fc3\u7406\u8abf\u9069\u4ee5\u53ca\u5c08\u696d\u7684\u8eab\u9ad4\u4fdd\u5065\u3002\u5c0d\u65bc\u73fe\u4ee3\u4eba\u4f86\u8aaa\uff0c\u990a\u751f\u7684\u6838\u5fc3\u662f\u300c\u81ea\u6211\u89ba\u5bdf\u300d\u3002\u552f\u6709\u5c0d\u81ea\u5df1\u7684\u8eab\u9ad4\u3001\u60c5\u7dd2\u8207\u751f\u6d3b\u65b9\u5f0f\u6709\u654f\u92b3\u7684\u611f\u77e5\uff0c\u624d\u80fd\u5728\u65e5\u5e38\u4e2d\u53ca\u6642\u505a\u51fa\u8abf\u6574\u3002<\/p>\n

\u8209\u4f8b\u800c\u8a00\uff0c\u65e9\u4e0a\u8d77\u5e8a\u5f8c\u7684\u7c21\u55ae\u4f38\u5c55\u3001\u98f2\u7528\u6eab\u958b\u6c34\u3001\u8f15\u67d4\u7684\u6668\u9593\u904b\u52d5\uff0c\u662f\u5c0d\u8eab\u9ad4\u7684\u57fa\u672c\u4fdd\u990a\uff1b\u800c\u5b9a\u671f\u63a5\u53d7\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\u7b49\u5c08\u696d\u8abf\u7406\uff0c\u5247\u662f\u5c0d\u9aa8\u9abc\u3001\u7b4b\u819c\u8207\u7d93\u7d61\u7684\u6df1\u5ea6\u4fdd\u990a\u3002\u9019\u7a2e\u65e5\u5e38\u990a\u8b77\u8207\u5c08\u696d\u8abf\u7406\u7684\u7d50\u5408\uff0c\u80fd\u8b93\u8eab\u9ad4\u7684\u81ea\u6211\u4fee\u5fa9\u529b\u8207\u514d\u75ab\u529b\u6301\u7e8c\u4fdd\u6301\u5728\u6700\u4f73\u72c0\u614b\u3002<\/p>\n

\u6b64\u5916\uff0c\u5fc3\u614b\u7684\u8abf\u6574\u540c\u6a23\u4e0d\u53ef\u5ffd\u7565\u3002\u990a\u751f\u4e26\u975e\u50c5\u8ffd\u6c42\u8eab\u9ad4\u7684\u5065\u5eb7\uff0c\u66f4\u662f\u8ffd\u6c42\u5167\u5fc3\u7684\u5e73\u548c\u8207\u751f\u6d3b\u7684\u548c\u8ae7\u3002\u900f\u904e\u51a5\u60f3\u3001\u95b1\u8b80\u3001\u89aa\u8fd1\u81ea\u7136\u7b49\u65b9\u5f0f\uff0c\u53ef\u4ee5\u8b93\u7cbe\u795e\u7372\u5f97\u5145\u96fb\uff0c\u4f7f\u8eab\u5fc3\u9054\u5230\u771f\u6b63\u7684\u5e73\u8861\u3002<\/p>\n

\u516d\u3001\u7d50\u8a9e<\/h2>\n

\u990a\u751f\u662f\u4e00\u7a2e\u9577\u671f\u7684\u3001\u7cfb\u7d71\u6027\u7684\u751f\u6d3b\u614b\u5ea6\u3002\u5b83\u5f37\u8abf\u8eab\u5fc3\u5408\u4e00\u3001\u52d5\u975c\u5e73\u8861\u3001\u98f2\u98df\u7bc0\u5236\u8207\u5c08\u696d\u8abf\u7406\u7684\u7d50\u5408\u3002\u5f9e\u65e5\u5e38\u7684\u751f\u6d3b\u7fd2\u6163\u958b\u59cb\uff0c\u9010\u6b65\u878d\u5165\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\u7b49\u5c08\u696d\u4fdd\u5065\u65b9\u5f0f\uff0c\u80fd\u5920\u6709\u6548\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\uff0c\u5ef6\u7de9\u8001\u5316\uff0c\u4fdd\u6301\u6d3b\u529b\u3002<\/p>\n

\u5728\u73fe\u4ee3\u5feb\u7bc0\u594f\u7684\u751f\u6d3b\u4e2d\uff0c\u61c2\u5f97\u9069\u6642\u95dc\u6ce8\u81ea\u5df1\u8eab\u9ad4\u7684\u8a0a\u865f\uff0c\u9078\u64c7\u5408\u9069\u7684\u8abf\u7406\u65b9\u5f0f\uff0c\u662f\u5c0d\u81ea\u5df1\u6700\u597d\u7684\u6295\u8cc7\u3002\u7121\u8ad6\u662f\u900f\u904e\u53f0\u4e2d\u6574\u9aa8\u3001\u53f0\u4e2d\u6574\u5fa9\u3001\u53f0\u4e2d\u63a8\u62ff\uff0c\u9084\u662f\u53c3\u8003\u5c08\u696d\u7684\u63a8\u85a6\u540d\u55ae\uff0c\u90fd\u80fd\u70ba\u5065\u5eb7\u52a0\u5206\u3002<\/p>\n

\u6700\u7d42\uff0c\u990a\u751f\u7684\u7cbe\u9ad3\u5728\u65bc\u6301\u4e4b\u4ee5\u6046\u3002\u7576\u6211\u5011\u5728\u65e5\u5e38\u4e2d\u9010\u6b65\u5efa\u7acb\u5065\u5eb7\u7684\u751f\u6d3b\u7fd2\u6163\uff0c\u4e26\u7d50\u5408\u5c08\u696d\u7684\u8abf\u7406\uff0c\u4fbf\u80fd\u4eab\u53d7\u8eab\u5fc3\u9748\u7684\u5b8c\u6574\u5065\u5eb7\uff0c\u9054\u5230\u771f\u6b63\u7684\u9577\u58fd\u8207\u5e78\u798f\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u5728\u73fe\u4ee3\u7e41\u5fd9\u7684\u751f\u6d3b\u4e2d\uff0c\u8eab\u5fc3\u7684\u5065\u5eb7\u8d8a\u4f86\u8d8a\u53d7\u5230\u91cd\u8996\u3002\u990a\u751f\uff0c\u4e0d\u50c5\u50c5\u662f\u7c21\u55ae\u7684\u98f2\u98df\u63a7\u5236\u6216\u904b\u52d5\u7fd2\u6163\uff0c\u5b83\u662f\u4e00\u7a2e\u5168\u65b9\u4f4d\u7684\u751f\u6d3b\u54f2\u5b78\u3002\u5f9e\u6bcf\u5929\u7684\u4f5c\u606f\u5b89\u6392\uff0c\u5230\u8eab\u9ad4\u7684\u5fae\u8abf\u8b77\u7406\uff0c\u751a\u81f3\u5fc3\u7406\u7684\u5e73\u8861\uff0c\u90fd\u606f\u606f\u76f8\u95dc\u3002\u61c2\u5f97\u990a\u751f\u7684\u4eba\uff0c\u5f80\u5f80\u80fd\u5728\u751f\u6d3b\u4e2d\u4fdd\u6301\u66f4\u9ad8\u7684\u80fd\u91cf\u8207\u6d3b\u529b\uff0c\u6e1b\u5c11\u75be\u75c5\u7684\u56f0\u64fe\uff0c\u5ef6\u7de9\u8001\u5316\u7684\u6b65\u4f10\u3002 \u4e00\u3001\u5f9e\u65e5\u5e38\u751f\u6d3b\u990a\u751f\u958b\u59cb \u990a\u751f\uff0c\u9996\u5148\u61c9\u5f9e\u65e5\u5e38\u751f\u6d3b\u7684\u5c0f\u7d30\u7bc0\u505a\u8d77\u3002\u65e9\u6668\u7684\u592a\u6975\u6216\u7c21\u55ae\u7684\u4f38\u5c55\u904b\u52d5\uff0c\u6709\u52a9\u65bc\u8212\u5c55\u7b4b\u9aa8\uff0c\u559a\u9192\u6c89\u7761\u7684\u8eab\u9ad4\u3002\u65e9\u8d77\u5f8c\u559d\u4e00\u676f\u6eab\u958b\u6c34\uff0c\u80fd\u4fc3\u9032\u8178\u80c3\u8815\u52d5\uff0c\u6e05\u7406\u591c\u9593\u7d2f\u7a4d\u7684\u4ee3\u8b1d\u5ee2\u7269\u3002\u98f2\u98df\u4e0a\uff0c\u61c9\u9075\u5faa\u6e05\u6de1\u3001\u5747\u8861\u7684\u539f\u5247\uff0c\u591a\u5403\u65b0\u9bae\u852c\u679c\u3001\u5168\u7a40\u985e\u98df\u7269\uff0c\u5c11\u651d\u53d6\u6cb9\u70b8\u8207\u9ad8\u7cd6\u98df\u7269\u3002 \u9664\u4e86\u98f2\u98df\u8207\u904b\u52d5\uff0c\u4fdd\u6301\u826f\u597d\u7684\u5fc3\u614b\u540c\u6a23\u91cd\u8981\u3002\u73fe\u4ee3\u4eba\u751f\u6d3b\u58d3\u529b\u5927\uff0c\u9577\u6642\u9593\u7684\u7cbe\u795e\u7dca\u7e43\u6703\u5f71\u97ff\u514d\u75ab\u7cfb\u7d71\uff0c\u9032\u800c\u5f15\u767c\u5404\u7a2e\u6162\u6027\u75be\u75c5\u3002\u56e0\u6b64\uff0c\u9069\u6642\u653e\u9b06\u81ea\u5df1\uff0c\u4f8b\u5982\u900f\u904e\u6df1\u547c\u5438\u3001\u51a5\u60f3\u6216\u6ce1\u6fa1\uff0c\u90fd\u80fd\u6709\u6548\u8212\u7de9\u58d3\u529b\u3002 \u4e8c\u3001\u9aa8\u9abc\u8207\u7b4b\u819c\u7684\u8abf\u7406 \u5728\u990a\u751f\u7684\u904e\u7a0b\u4e2d\uff0c\u8eab\u9ad4\u7684\u9aa8\u9abc\u8207\u7b4b\u819c\u5065\u5eb7\u626e\u6f14\u8457\u4e0d\u53ef\u5ffd\u8996\u7684\u89d2\u8272\u3002\u96a8\u8457\u5e74\u9f61\u589e\u9577\u6216\u9577\u6642\u9593\u5750\u8fa6\u516c\u5ba4\u3001\u4f7f\u7528\u96fb\u5b50\u7522\u54c1\uff0c\u5bb9\u6613\u5c0e\u81f4\u80a9\u9838\u75e0\u75db\u3001\u8170\u80cc\u50f5\u786c\uff0c\u751a\u81f3\u5f71\u97ff\u6574\u9ad4\u5065\u5eb7\u3002\u6b64\u6642\uff0c\u5c08\u696d\u7684\u9aa8\u9abc\u8207\u7b4b\u819c\u8abf\u7406\u5c31\u986f\u5f97\u683c\u5916\u91cd\u8981\u3002 \u4ee5\u53f0\u4e2d\u70ba\u4f8b\uff0c\u8a31\u591a\u4eba\u9078\u64c7\u900f\u904e\u53f0\u4e2d\u6574\u9aa8\u4f86\u7dad\u6301\u9aa8\u9abc\u7684\u7a69\u5b9a\u8207\u5065\u5eb7\u3002\u6574\u9aa8\u5e2b\u6703\u6839\u64da\u6bcf\u500b\u4eba\u7684\u9ad4\u614b\u8207\u75c5\u53f2\uff0c\u63a1\u7528\u624b\u6cd5\u6216\u8f14\u52a9\u5de5\u5177\u8abf\u6574\u95dc\u7bc0\u8207\u810a\u690e\uff0c\u6539\u5584\u8eab\u9ad4\u7684\u5e73\u8861\u8207\u5354\u8abf\u3002\u9577\u671f\u63a5\u53d7\u6574\u9aa8\u8abf\u7406\u7684\u4eba\uff0c\u5f80\u5f80\u80fd\u611f\u53d7\u5230\u80a9\u9838\u3001\u8170\u80cc\u7684\u75e0\u75db\u6e1b\u8f15\uff0c\u9ad4\u614b\u66f4\u52a0\u633a\u62d4\uff0c\u6c23\u8840\u6d41\u901a\u4e5f\u66f4\u52a0\u9806\u66a2\u3002 \u540c\u6a23\u5730\uff0c\u53f0\u4e2d\u6574\u5fa9\u4e5f\u662f\u4e00\u7a2e\u91dd\u5c0d\u810a\u690e\u53ca\u95dc\u7bc0\u7684\u5c08\u696d\u8abf\u7406\u65b9\u5f0f\u3002\u6574\u5fa9\u4e0d\u50c5\u8457\u91cd\u65bc\u9aa8\u9abc\u7684\u77ef\u6b63\uff0c\u9084\u6703\u900f\u904e\u624b\u6cd5\u6216\u8f14\u52a9\u5100\u5668\u523a\u6fc0\u795e\u7d93\u8207\u808c\u8089\uff0c\u6539\u5584\u59ff\u52e2\u4e0d\u826f\u6240\u9020\u6210\u7684\u529f\u80fd\u969c\u7919\u3002\u5c0d\u65bc\u7d93\u5e38\u4e45\u5750\u6216\u904b\u52d5\u5f8c\u808c\u8089\u7dca\u7e43\u7684\u4eba\u4f86\u8aaa\uff0c\u6574\u5fa9\u80fd\u5920\u6709\u6548\u7de9\u89e3\u9178\u75db\uff0c\u63d0\u5347\u65e5\u5e38\u6d3b\u52d5\u7684\u9748\u6d3b\u5ea6\u3002 \u4e09\u3001\u63a8\u62ff\u8207\u7d93\u7d61\u990a\u751f \u9664\u4e86\u9aa8\u9abc\u8207\u95dc\u7bc0\u7684\u8abf\u7406\uff0c\u7d93\u7d61\u8207\u808c\u8089\u7684\u758f\u901a\u4e5f\u662f\u990a\u751f\u7684\u91cd\u8981\u74b0\u7bc0\u3002\u63a8\u62ff\uff0c\u4f5c\u70ba\u4e2d\u91ab\u50b3\u7d71\u7684\u7642\u6cd5\u4e4b\u4e00\uff0c\u900f\u904e\u624b\u6cd5\u4f5c\u7528\u65bc\u7a74\u4f4d\u548c\u808c\u8089\uff0c\u80fd\u6539\u5584\u8840\u6db2\u5faa\u74b0\u3001\u589e\u5f37\u514d\u75ab\u529b\uff0c\u4e26\u4fc3\u9032\u8eab\u9ad4\u7684\u81ea\u6211\u4fee\u5fa9\u529f\u80fd\u3002\u5728\u53f0\u4e2d\uff0c\u8a31\u591a\u4eba\u6703\u9078\u64c7\u53f0\u4e2d\u63a8\u62ff\u4f5c\u70ba\u65e5\u5e38\u4fdd\u5065\u7684\u4e00\u90e8\u5206\uff0c\u7279\u5225\u662f\u5728\u5de5\u4f5c\u58d3\u529b\u5927\u6216\u904b\u52d5\u5f8c\uff0c\u900f\u904e\u63a8\u62ff\u8212\u7de9\u5168\u8eab\u7684\u7dca\u7e43\u611f\u3002 \u63a8\u62ff\u4e0d\u50c5\u50c5\u662f\u55ae\u7d14\u7684\u653e\u9b06\uff0c\u5b83\u4e5f\u662f\u4e00\u7a2e\u8eab\u9ad4\u8a0a\u865f\u7684\u6aa2\u6e2c\u3002\u719f\u7df4\u7684\u63a8\u62ff\u5e2b\u80fd\u5920\u900f\u904e\u808c\u8089\u7684\u7dca\u7e43\u3001\u7d93\u7d61\u7684\u963b\u585e\uff0c\u5224\u65b7\u8eab\u9ad4\u53ef\u80fd\u5b58\u5728\u7684\u5065\u5eb7\u96b1\u60a3\uff0c\u4e26\u7d66\u4e88\u5efa\u8b70\u8207\u8abf\u7406\u65b9\u6848\u3002\u9577\u671f\u5805\u6301\u63a8\u62ff\u7684\u4eba\uff0c\u5f80\u5f80\u80fd\u63d0\u5347\u8840\u6db2\u5faa\u74b0\uff0c\u6539\u5584\u7761\u7720\u54c1\u8cea\uff0c\u751a\u81f3\u8abf\u7bc0\u60c5\u7dd2\uff0c\u8b93\u8eab\u5fc3\u9054\u5230\u66f4\u597d\u7684\u5e73\u8861\u3002 \u56db\u3001\u5982\u4f55\u9078\u64c7\u5c08\u696d\u7684\u990a\u751f\u8abf\u7406 \u5728\u73fe\u4ee3\u90fd\u5e02\u4e2d\uff0c\u9078\u64c7\u5c08\u696d\u7684\u8abf\u7406\u670d\u52d9\u6bd4\u904e\u53bb\u66f4\u70ba\u91cd\u8981\u3002\u7531\u65bc\u7642\u6cd5\u7a2e\u985e\u7e41\u591a\uff0c\u826f\u83a0\u4e0d\u9f4a\uff0c\u9078\u64c7\u53e3\u7891\u597d\u3001\u6280\u8853\u5c08\u696d\u7684\u6a5f\u69cb\u662f\u4fdd\u969c\u5065\u5eb7\u7684\u7b2c\u4e00\u6b65\u3002\u4f8b\u5982\uff0c\u5728\u9078\u64c7\u6574\u9aa8\u670d\u52d9\u6642\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6\uff0c\u9019\u4e9b\u63a8\u85a6\u540d\u55ae\u901a\u5e38\u6db5\u84cb\u4e86\u6280\u8853\u7d14\u719f\u3001\u670d\u52d9\u5b8c\u5584\u3001\u74b0\u5883\u8212\u9069\u7684\u512a\u8cea\u8a3a\u6240\u3002 \u540c\u6a23\u5730\uff0c\u5982\u679c\u60f3\u5c0b\u6c42\u6574\u5fa9\u7684\u5c08\u696d\u8abf\u7406\uff0c\u4e5f\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6\uff0c\u900f\u904e\u8a55\u50f9\u8207\u53e3\u7891\u9078\u64c7\u6700\u9069\u5408\u81ea\u5df1\u9700\u6c42\u7684\u6574\u5fa9\u5e2b\u3002\u9078\u64c7\u5408\u9069\u7684\u5c08\u696d\u4eba\u54e1\uff0c\u4e0d\u50c5\u80fd\u63d0\u5347\u7642\u6548\uff0c\u4e5f\u80fd\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u50b7\u5bb3\u3002 \u4e94\u3001\u6574\u5408\u990a\u751f\u7684\u667a\u6167 \u990a\u751f\u4e26\u975e\u55ae\u4e00\u7684\u884c\u70ba\uff0c\u800c\u662f\u4e00\u7a2e\u6574\u5408\u7684\u667a\u6167\u3002\u5b83\u6d89\u53ca\u98f2\u98df\u3001\u4f5c\u606f\u3001\u904b\u52d5\u3001\u5fc3\u7406\u8abf\u9069\u4ee5\u53ca\u5c08\u696d\u7684\u8eab\u9ad4\u4fdd\u5065\u3002\u5c0d\u65bc\u73fe\u4ee3\u4eba\u4f86\u8aaa\uff0c\u990a\u751f\u7684\u6838\u5fc3\u662f\u300c\u81ea\u6211\u89ba\u5bdf\u300d\u3002\u552f\u6709\u5c0d\u81ea\u5df1\u7684\u8eab\u9ad4\u3001\u60c5\u7dd2\u8207\u751f\u6d3b\u65b9\u5f0f\u6709\u654f\u92b3\u7684\u611f\u77e5\uff0c\u624d\u80fd\u5728\u65e5\u5e38\u4e2d\u53ca\u6642\u505a\u51fa\u8abf\u6574\u3002 \u8209\u4f8b\u800c\u8a00\uff0c\u65e9\u4e0a\u8d77\u5e8a\u5f8c\u7684\u7c21\u55ae\u4f38\u5c55\u3001\u98f2\u7528\u6eab\u958b\u6c34\u3001\u8f15\u67d4\u7684\u6668\u9593\u904b\u52d5\uff0c\u662f\u5c0d\u8eab\u9ad4\u7684\u57fa\u672c\u4fdd\u990a\uff1b\u800c\u5b9a\u671f\u63a5\u53d7\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\u7b49\u5c08\u696d\u8abf\u7406\uff0c\u5247\u662f\u5c0d\u9aa8\u9abc\u3001\u7b4b\u819c\u8207\u7d93\u7d61\u7684\u6df1\u5ea6\u4fdd\u990a\u3002\u9019\u7a2e\u65e5\u5e38\u990a\u8b77\u8207\u5c08\u696d\u8abf\u7406\u7684\u7d50\u5408\uff0c\u80fd\u8b93\u8eab\u9ad4\u7684\u81ea\u6211\u4fee\u5fa9\u529b\u8207\u514d\u75ab\u529b\u6301\u7e8c\u4fdd\u6301\u5728\u6700\u4f73\u72c0\u614b\u3002 \u6b64\u5916\uff0c\u5fc3\u614b\u7684\u8abf\u6574\u540c\u6a23\u4e0d\u53ef\u5ffd\u7565\u3002\u990a\u751f\u4e26\u975e\u50c5\u8ffd\u6c42\u8eab\u9ad4\u7684\u5065\u5eb7\uff0c\u66f4\u662f\u8ffd\u6c42\u5167\u5fc3\u7684\u5e73\u548c\u8207\u751f\u6d3b\u7684\u548c\u8ae7\u3002\u900f\u904e\u51a5\u60f3\u3001\u95b1\u8b80\u3001\u89aa\u8fd1\u81ea\u7136\u7b49\u65b9\u5f0f\uff0c\u53ef\u4ee5\u8b93\u7cbe\u795e\u7372\u5f97\u5145\u96fb\uff0c\u4f7f\u8eab\u5fc3\u9054\u5230\u771f\u6b63\u7684\u5e73\u8861\u3002 \u516d\u3001\u7d50\u8a9e \u990a\u751f\u662f\u4e00\u7a2e\u9577\u671f\u7684\u3001\u7cfb\u7d71\u6027\u7684\u751f\u6d3b\u614b\u5ea6\u3002\u5b83\u5f37\u8abf\u8eab\u5fc3\u5408\u4e00\u3001\u52d5\u975c\u5e73\u8861\u3001\u98f2\u98df\u7bc0\u5236\u8207\u5c08\u696d\u8abf\u7406\u7684\u7d50\u5408\u3002\u5f9e\u65e5\u5e38\u7684\u751f\u6d3b\u7fd2\u6163\u958b\u59cb\uff0c\u9010\u6b65\u878d\u5165\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\u7b49\u5c08\u696d\u4fdd\u5065\u65b9\u5f0f\uff0c\u80fd\u5920\u6709\u6548\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\uff0c\u5ef6\u7de9\u8001\u5316\uff0c\u4fdd\u6301\u6d3b\u529b\u3002 \u5728\u73fe\u4ee3\u5feb\u7bc0\u594f\u7684\u751f\u6d3b\u4e2d\uff0c\u61c2\u5f97\u9069\u6642\u95dc\u6ce8\u81ea\u5df1\u8eab\u9ad4\u7684\u8a0a\u865f\uff0c\u9078\u64c7\u5408\u9069\u7684\u8abf\u7406\u65b9\u5f0f\uff0c\u662f\u5c0d\u81ea\u5df1\u6700\u597d\u7684\u6295\u8cc7\u3002\u7121\u8ad6\u662f\u900f\u904e\u53f0\u4e2d\u6574\u9aa8\u3001\u53f0\u4e2d\u6574\u5fa9\u3001\u53f0\u4e2d\u63a8\u62ff\uff0c\u9084\u662f\u53c3\u8003\u5c08\u696d\u7684\u63a8\u85a6\u540d\u55ae\uff0c\u90fd\u80fd\u70ba\u5065\u5eb7\u52a0\u5206\u3002 \u6700\u7d42\uff0c\u990a\u751f\u7684\u7cbe\u9ad3\u5728\u65bc\u6301\u4e4b\u4ee5\u6046\u3002\u7576\u6211\u5011\u5728\u65e5\u5e38\u4e2d\u9010\u6b65\u5efa\u7acb\u5065\u5eb7\u7684\u751f\u6d3b\u7fd2\u6163\uff0c\u4e26\u7d50\u5408\u5c08\u696d\u7684\u8abf\u7406\uff0c\u4fbf\u80fd\u4eab\u53d7\u8eab\u5fc3\u9748\u7684\u5b8c\u6574\u5065\u5eb7\uff0c\u9054\u5230\u771f\u6b63\u7684\u9577\u58fd\u8207\u5e78\u798f\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-2469","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\/2469","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=2469"}],"version-history":[{"count":1,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2469\/revisions"}],"predecessor-version":[{"id":2471,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2469\/revisions\/2471"}],"wp:attachment":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/media?parent=2469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/categories?post=2469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/tags?post=2469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}