{"id":2482,"date":"2025-10-27T01:37:38","date_gmt":"2025-10-27T01:37:38","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=2482"},"modified":"2025-10-31T01:39:27","modified_gmt":"2025-10-31T01:39:27","slug":"boginhall-20-2","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/10\/27\/boginhall-20-2\/","title":{"rendered":"\u5168\u9762\u990a\u8eab\u7684\u7955\u8a23\uff1a\u5f9e\u8eab\u9ad4\u7d50\u69cb\u5230\u751f\u6d3b\u8abf\u7406\u7684\u4fdd\u5065\u4e4b\u9053"},"content":{"rendered":"

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    \n
  1. \n

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    1. \u59ff\u52e2\u91cd\u5efa\uff1a\u7ad9\u5f97\u6b63\u3001\u5750\u5f97\u7a69\u3001\u52d5\u5f97\u67d4<\/h3>\n

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    2. \u9069\u5ea6\u904b\u52d5\uff1a\u555f\u52d5\u8eab\u9ad4\u81ea\u7652\u7cfb\u7d71<\/h3>\n

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    3. \u653e\u9b06\u8207\u7761\u7720\uff1a\u4fee\u5fa9\u7684\u9ec3\u91d1\u6642\u9593<\/h3>\n

    \u73fe\u4ee3\u4eba\u5e38\u5ffd\u7565\u7761\u7720\u7684\u91cd\u8981\u6027\u3002\u826f\u597d\u7684\u7761\u7720\u80fd\u8b93\u8eab\u9ad4\u7d44\u7e54\u7372\u5f97\u4fee\u5fa9\u3001\u8377\u723e\u8499\u5206\u6ccc\u5e73\u8861\u3002\u7761\u524d\u53ef\u9032\u884c\u8f15\u5ea6\u4f38\u5c55\u6216\u6df1\u547c\u5438\uff0c\u6e1b\u5c11\u4ea4\u611f\u795e\u7d93\u7684\u7dca\u5f35\uff0c\u6709\u52a9\u65bc\u9032\u5165\u6df1\u5c64\u7761\u7720\u3002<\/p>\n

    \u516d\u3001\u6771\u897f\u65b9\u7642\u6cd5\u7684\u878d\u5408\uff1a\u73fe\u4ee3\u6574\u9aa8\u8207\u63a8\u62ff\u7684\u8da8\u52e2<\/h2>\n

    \u5728\u73fe\u4ee3\u91ab\u5b78\u8207\u50b3\u7d71\u7642\u6cd5\u7684\u4ea4\u878d\u4e0b\uff0c\u300c\u6574\u9aa8\u300d\u8207\u300c\u63a8\u62ff\u300d\u4e0d\u518d\u53ea\u662f\u6c11\u4fd7\u7642\u6cd5\uff0c\u800c\u9010\u6f38\u6210\u70ba\u79d1\u5b78\u5316\u3001\u5c08\u696d\u5316\u7684\u4fdd\u5065\u9078\u9805\u3002\u8a31\u591a\u7642\u7a0b\u4e2d\u5fc3\u7d50\u5408\u897f\u65b9\u7684\u89e3\u5256\u5b78\u77e5\u8b58\u8207\u6771\u65b9\u7d93\u7d61\u7406\u8ad6\uff0c\u5f37\u8abf\u8eab\u9ad4\u7d50\u69cb\u8207\u80fd\u91cf\u5faa\u74b0\u7684\u6574\u5408\u3002\u9019\u6a23\u7684\u8de8\u9818\u57df\u878d\u5408\uff0c\u4f7f\u7642\u6548\u66f4\u70ba\u5168\u9762\uff0c\u80fd\u91dd\u5c0d\u4e0d\u540c\u65cf\u7fa4\u63d0\u4f9b\u500b\u5225\u5316\u65b9\u6848\u3002<\/p>\n

    \u8209\u4f8b\u4f86\u8aaa\uff0c\u9577\u671f\u5f9e\u4e8b\u96fb\u8166\u5de5\u4f5c\u7684\u65cf\u7fa4\uff0c\u53ef\u80fd\u6703\u540c\u6642\u51fa\u73fe\u9838\u690e\u58d3\u8feb\u8207\u6c23\u8840\u4e0d\u9806\u7684\u60c5\u6cc1\u3002\u6574\u9aa8\u624b\u6cd5\u80fd\u77ef\u6b63\u9838\u690e\u6392\u5217\uff0c\u800c\u63a8\u62ff\u5247\u80fd\u4fc3\u9032\u8840\u6d41\u8207\u6c23\u8840\u5faa\u74b0\uff0c\u5169\u8005\u76f8\u8f14\u76f8\u6210\uff0c\u9054\u5230\u66f4\u5168\u9762\u7684\u7642\u6548\u3002<\/p>\n

    \u4e03\u3001\u990a\u6210\u81ea\u6211\u89ba\u5bdf\u7684\u8eab\u9ad4\u667a\u6167<\/h2>\n

    \u9664\u4e86\u5916\u5728\u7684\u6cbb\u7642\uff0c\u4fdd\u5065\u7684\u6838\u5fc3\u5728\u65bc\u300c\u81ea\u6211\u89ba\u5bdf\u300d\u3002\u8a31\u591a\u4eba\u9577\u671f\u5ffd\u8996\u8eab\u9ad4\u7684\u7d30\u5fae\u8a0a\u865f\uff0c\u4f8b\u5982\u65e9\u6668\u8d77\u5e8a\u6642\u7684\u50f5\u786c\u611f\u3001\u9577\u6642\u9593\u5de5\u4f5c\u5f8c\u7684\u9178\u75db\u3001\u751a\u81f3\u662f\u547c\u5438\u8b8a\u6dfa\u3002\u9019\u4e9b\u90fd\u662f\u8eab\u9ad4\u5728\u50b3\u905e\u7684\u8a0a\u606f\u3002\u5b78\u6703\u50be\u807d\u8eab\u9ad4\u3001\u4e86\u89e3\u4f55\u6642\u8a72\u4f11\u606f\u3001\u4f55\u6642\u8a72\u6d3b\u52d5\uff0c\u662f\u9577\u671f\u5065\u5eb7\u7684\u95dc\u9375\u3002<\/p>\n

    \u53ef\u900f\u904e\u6bcf\u65e5\u7c21\u77ed\u7684\u8eab\u9ad4\u6383\u63cf\u7df4\u7fd2\u2014\u2014\u9589\u4e0a\u773c\u775b\uff0c\u5f9e\u982d\u5230\u8173\u611f\u53d7\u808c\u8089\u7684\u7dca\u7e43\u8207\u9b06\u5f1b\u72c0\u614b\uff0c\u9019\u80fd\u5e6b\u52a9\u6211\u5011\u66f4\u654f\u92b3\u5730\u5bdf\u89ba\u7570\u5e38\uff0c\u53ca\u65e9\u8abf\u6574\u3002<\/p>\n

    \u516b\u3001\u7d50\u8a9e\uff1a\u5065\u5eb7\uff0c\u662f\u6700\u503c\u5f97\u7684\u9577\u671f\u6295\u8cc7<\/h2>\n

    \u4fdd\u5065\u4e0d\u662f\u5962\u4f88\u54c1\uff0c\u800c\u662f\u4e00\u7a2e\u751f\u6d3b\u614b\u5ea6\u3002\u7121\u8ad6\u662f\u900f\u904e\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\uff0c\u6216\u662f\u81ea\u6211\u935b\u934a\u8207\u990a\u751f\uff0c\u6700\u7d42\u76ee\u7684\u90fd\u662f\u8b93\u8eab\u9ad4\u56de\u6b78\u5e73\u8861\u3001\u6062\u5fa9\u81ea\u7136\u7684\u904b\u4f5c\u7bc0\u594f\u3002\u7576\u4f60\u958b\u59cb\u95dc\u6ce8\u81ea\u5df1\u7684\u59ff\u52e2\u3001\u611f\u53d7\u8eab\u9ad4\u8b8a\u5316\u3001\u9858\u610f\u82b1\u6642\u9593\u7167\u9867\u7b4b\u9aa8\u8207\u60c5\u7dd2\u6642\uff0c\u4f60\u5c31\u5df2\u7d93\u8e0f\u4e0a\u4e86\u5065\u5eb7\u7684\u6b63\u5411\u5faa\u74b0\u3002<\/p>\n

    \u8a18\u4f4f\u2014\u2014\u8eab\u9ad4\u662f\u4f60\u6700\u8aa0\u5be6\u7684\u5925\u4f34\u3002\u53ea\u8981\u7528\u5fc3\u5c0d\u5f85\uff0c\u5b83\u4e00\u5b9a\u6703\u4ee5\u5065\u5eb7\u8207\u6d3b\u529b\u56de\u5831\u4f60\u3002\u8b93\u6211\u5011\u5f9e\u4eca\u5929\u958b\u59cb\uff0c\u91cd\u65b0\u5b78\u6703\u8207\u8eab\u9ad4\u5c0d\u8a71\uff0c\u5be6\u8e10\u771f\u6b63\u7684\u300c\u6574\u9ad4\u4fdd\u5065\u300d\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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