{"id":2491,"date":"2025-10-28T11:07:22","date_gmt":"2025-10-28T11:07:22","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=2491"},"modified":"2025-10-31T11:09:13","modified_gmt":"2025-10-31T11:09:13","slug":"boginhall-23-2","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/10\/28\/boginhall-23-2\/","title":{"rendered":"\u5168\u65b9\u4f4d\u4fdd\u5065\uff1a\u5f9e\u6574\u9aa8\u5230\u63a8\u62ff\uff0c\u5475\u8b77\u4f60\u7684\u8eab\u5fc3\u5065\u5eb7"},"content":{"rendered":"

\u5728\u73fe\u4ee3\u751f\u6d3b\u4e2d\uff0c\u58d3\u529b\u8207\u4e45\u5750\u5df2\u6210\u70ba\u6211\u5011\u8eab\u9ad4\u5065\u5eb7\u7684\u6700\u5927\u6311\u6230\u3002\u7121\u8ad6\u662f\u9577\u6642\u9593\u4f7f\u7528\u96fb\u8166\u3001\u624b\u6a5f\uff0c\u9084\u662f\u56e0\u5de5\u4f5c\u7e41\u5fd9\u5c0e\u81f4\u904b\u52d5\u4e0d\u8db3\uff0c\u90fd\u5bb9\u6613\u9020\u6210\u808c\u8089\u7dca\u7e43\u3001\u95dc\u7bc0\u4e0d\u9069\uff0c\u751a\u81f3\u5f71\u97ff\u6574\u9ad4\u5065\u5eb7\u3002\u56e0\u6b64\uff0c\u4e86\u89e3\u4e26\u5584\u7528\u5404\u7a2e\u4fdd\u5065\u65b9\u5f0f\uff0c\u5c0d\u65bc\u7dad\u6301\u8eab\u9ad4\u529f\u80fd\u548c\u63d0\u9ad8\u751f\u6d3b\u54c1\u8cea\u81f3\u95dc\u91cd\u8981\u3002\u5728\u773e\u591a\u4fdd\u5065\u65b9\u6cd5\u4e2d\uff0c\u300c\u6574\u9aa8\u300d\u3001\u300c\u6574\u5fa9\u300d\u8207\u300c\u63a8\u62ff\u300d\u662f\u6df1\u53d7\u5927\u773e\u4fe1\u8cf4\u7684\u9078\u64c7\uff0c\u65e2\u80fd\u7de9\u89e3\u75bc\u75db\uff0c\u53c8\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u548c\u8eab\u5fc3\u653e\u9b06\u3002<\/p>\n

\"\"<\/p>\n

\u6574\u9aa8\uff1a\u8abf\u6574\u9aa8\u9abc\uff0c\u6539\u5584\u9ad4\u614b<\/h2>\n

\u6574\u9aa8\u662f\u4e00\u7a2e\u91dd\u5c0d\u9aa8\u9abc\u53ca\u95dc\u7bc0\u9032\u884c\u8abf\u6574\u7684\u5c08\u696d\u6280\u8853\u3002\u5b83\u901a\u904e\u7cbe\u6e96\u7684\u624b\u6cd5\uff0c\u77ef\u6b63\u810a\u690e\u3001\u95dc\u7bc0\u53ca\u9aa8\u76c6\u7684\u4f4d\u7f6e\uff0c\u6539\u5584\u8eab\u9ad4\u7684\u5e73\u8861\u8207\u59ff\u52e2\u3002\u4e0d\u50c5\u9069\u5408\u56e0\u9577\u671f\u59ff\u52e2\u4e0d\u826f\u800c\u5f15\u8d77\u7684\u80a9\u9838\u9178\u75db\u3001\u8170\u80cc\u75bc\u75db\uff0c\u4e5f\u80fd\u6709\u6548\u9810\u9632\u904b\u52d5\u50b7\u5bb3\u3002\u8a31\u591a\u4eba\u5e38\u56e0\u5de5\u4f5c\u58d3\u529b\u800c\u5ffd\u7565\u8eab\u9ad4\u7684\u4e0d\u9069\uff0c\u6574\u9aa8\u63d0\u4f9b\u4e86\u4e00\u500b\u5b89\u5168\u4e14\u6709\u6548\u7684\u65b9\u6cd5\uff0c\u8b93\u8eab\u9ad4\u56de\u5230\u81ea\u7136\u7684\u5e73\u8861\u72c0\u614b\u3002\u82e5\u60f3\u4e86\u89e3\u66f4\u591a\u95dc\u65bc\u6574\u9aa8\u7684\u8a73\u7d30\u8cc7\u8a0a\uff0c\u53ef\u53c3\u8003\u6574\u9aa8<\/a>\u5c08\u696d\u4ecb\u7d39\u3002<\/p>\n

\u6574\u9aa8\u4e0d\u50c5\u50c5\u662f\u5c0d\u75c7\u6cbb\u7642\uff0c\u66f4\u91cd\u8996\u6574\u9ad4\u5065\u5eb7\u3002\u900f\u904e\u9aa8\u9abc\u7684\u8abf\u6574\uff0c\u795e\u7d93\u7cfb\u7d71\u7684\u529f\u80fd\u5f97\u4ee5\u6062\u5fa9\uff0c\u8840\u6db2\u5faa\u74b0\u6539\u5584\uff0c\u8eab\u9ad4\u81ea\u6211\u4fee\u5fa9\u80fd\u529b\u63d0\u5347\u3002\u5c0d\u65bc\u9577\u671f\u5750\u8fa6\u516c\u5ba4\u3001\u4e45\u7ad9\u6216\u7d93\u5e38\u642c\u91cd\u7269\u7684\u4eba\u4f86\u8aaa\uff0c\u5b9a\u671f\u6574\u9aa8\u80fd\u6709\u6548\u6e1b\u5c11\u808c\u8089\u7dca\u5f35\u8207\u95dc\u7bc0\u78e8\u640d\u7684\u98a8\u96aa\u3002\u6b64\u5916\uff0c\u73fe\u4ee3\u6574\u9aa8\u6280\u8853\u7d50\u5408\u5f71\u50cf\u6aa2\u67e5\u53ca\u500b\u4eba\u5065\u5eb7\u8a55\u4f30\uff0c\u4f7f\u6bcf\u6b21\u6cbb\u7642\u66f4\u5177\u91dd\u5c0d\u6027\u8207\u5b89\u5168\u6027\u3002<\/p>\n

\u5982\u4f55\u9078\u64c7\u5c08\u696d\u6574\u9aa8\u8a3a\u6240<\/h3>\n

\u9078\u64c7\u5408\u9069\u7684\u6574\u9aa8\u8a3a\u6240\u975e\u5e38\u91cd\u8981\u3002\u7406\u60f3\u7684\u6574\u9aa8\u8a3a\u6240\u61c9\u8a72\u5177\u5099\u5c08\u696d\u57f7\u7167\u3001\u8c50\u5bcc\u81e8\u5e8a\u7d93\u9a57\uff0c\u4ee5\u53ca\u5b8c\u5584\u7684\u885b\u751f\u7ba1\u7406\u3002\u8a31\u591a\u4eba\u5728\u53f0\u4e2d\u5c0b\u627e\u53ef\u9760\u7684\u6574\u9aa8\u670d\u52d9\u6642\uff0c\u5e38\u5e38\u6703\u8003\u616e\u6574\u9aa8\u63a8\u85a6\u53f0\u4e2d<\/a>\u7684\u8a55\u50f9\u8207\u53e3\u7891\u3002\u900f\u904e\u9019\u4e9b\u63a8\u85a6\uff0c\u80fd\u627e\u5230\u771f\u6b63\u6ce8\u91cd\u7642\u6548\u8207\u670d\u52d9\u54c1\u8cea\u7684\u5c08\u696d\u6574\u9aa8\u4e2d\u5fc3\uff0c\u78ba\u4fdd\u6bcf\u4e00\u6b21\u6cbb\u7642\u90fd\u5b89\u5168\u3001\u6709\u6548\u3002<\/p>\n

\n

\u6574\u5fa9\uff1a\u8abf\u6574\u810a\u690e\uff0c\u6539\u5584\u8eab\u5fc3\u529f\u80fd<\/h2>\n

\u8207\u6574\u9aa8\u76f8\u4f3c\uff0c\u6574\u5fa9\u4e5f\u662f\u91dd\u5c0d\u9aa8\u9abc\u548c\u95dc\u7bc0\u9032\u884c\u77ef\u6b63\u7684\u5c08\u696d\u6280\u8853\uff0c\u4f46\u66f4\u5f37\u8abf\u810a\u690e\u7684\u529f\u80fd\u6062\u5fa9\u3002\u6574\u5fa9\u5e2b\u6703\u900f\u904e\u624b\u6cd5\u6216\u5100\u5668\uff0c\u8abf\u6574\u810a\u690e\u932f\u4f4d\uff0c\u6e1b\u5c11\u795e\u7d93\u58d3\u8feb\uff0c\u6539\u5584\u808c\u8089\u5f35\u529b\u8207\u95dc\u7bc0\u6d3b\u52d5\u5ea6\u3002\u5c0d\u65bc\u9577\u671f\u8170\u9178\u80cc\u75db\u3001\u80a9\u9838\u50f5\u786c\u6216\u4e0b\u80a2\u9ebb\u75db\u7684\u4eba\uff0c\u6574\u5fa9\u80fd\u986f\u8457\u6539\u5584\u75c7\u72c0\uff0c\u4e26\u589e\u9032\u8eab\u9ad4\u6574\u9ad4\u5354\u8abf\u6027\u3002\u60f3\u6df1\u5165\u4e86\u89e3\u6574\u5fa9\u7684\u597d\u8655\uff0c\u53ef\u53c3\u8003\u6574\u5fa9<\/a>\u76f8\u95dc\u8cc7\u8a0a\u3002<\/p>\n

\u6574\u5fa9\u7684\u76ca\u8655\u4e0d\u50c5\u9650\u65bc\u75bc\u75db\u7de9\u89e3\uff0c\u9084\u5305\u62ec\u4fc3\u9032\u5167\u81df\u529f\u80fd\u548c\u6539\u5584\u7761\u7720\u3002\u7576\u810a\u690e\u6062\u5fa9\u6b63\u5e38\u6392\u5217\u5f8c\uff0c\u795e\u7d93\u8a0a\u865f\u50b3\u5c0e\u66f4\u9806\u66a2\uff0c\u8eab\u9ad4\u81ea\u6211\u8abf\u7bc0\u80fd\u529b\u63d0\u9ad8\u3002\u9019\u5c0d\u65bc\u73fe\u4ee3\u4eba\u9577\u671f\u71ac\u591c\u3001\u98f2\u98df\u4e0d\u5747\u8861\u6216\u7cbe\u795e\u58d3\u529b\u5927\u7684\u4eba\u5c24\u5176\u91cd\u8981\u3002\u6b64\u5916\uff0c\u5b9a\u671f\u6574\u5fa9\u4e5f\u80fd\u63d0\u9ad8\u904b\u52d5\u8868\u73fe\uff0c\u5e6b\u52a9\u904b\u52d5\u54e1\u7dad\u6301\u6700\u4f73\u8eab\u9ad4\u72c0\u614b\u3002<\/p>\n

\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6\u6307\u5357<\/h3>\n

\u5728\u53f0\u4e2d\uff0c\u9078\u64c7\u53ef\u9760\u7684\u6574\u5fa9\u4e2d\u5fc3\u81f3\u95dc\u91cd\u8981\u3002\u8a31\u591a\u6574\u5fa9\u8a3a\u6240\u63d0\u4f9b\u591a\u5143\u5316\u670d\u52d9\uff0c\u7d50\u5408\u904b\u52d5\u6cbb\u7642\u3001\u59ff\u52e2\u77ef\u6b63\u53ca\u5065\u5eb7\u8aee\u8a62\uff0c\u70ba\u9867\u5ba2\u91cf\u8eab\u8a02\u88fd\u6cbb\u7642\u65b9\u6848\u3002\u5c0d\u65bc\u60f3\u5c0b\u627e\u512a\u8cea\u670d\u52d9\u7684\u4eba\uff0c\u53ef\u4ee5\u53c3\u8003\u6574\u5fa9\u63a8\u85a6\u53f0\u4e2d<\/a>\uff0c\u900f\u904e\u5c08\u696d\u8a55\u50f9\u9078\u64c7\u6700\u9069\u5408\u81ea\u5df1\u7684\u8a3a\u6240\uff0c\u78ba\u4fdd\u6bcf\u6b21\u7642\u7a0b\u90fd\u6709\u6548\u4e14\u5b89\u5168\u3002<\/p>\n

\n

\u63a8\u62ff\uff1a\u8212\u7de9\u808c\u8089\uff0c\u4fc3\u9032\u8840\u6db2\u5faa\u74b0<\/h2>\n

\u63a8\u62ff\u662f\u4e00\u7a2e\u901a\u904e\u624b\u6cd5\u4f5c\u7528\u65bc\u808c\u8089\u548c\u7d93\u7d61\u7684\u50b3\u7d71\u4fdd\u5065\u65b9\u6cd5\uff0c\u5177\u6709\u8212\u7de9\u808c\u8089\u7dca\u5f35\u3001\u6539\u5584\u8840\u6db2\u5faa\u74b0\u3001\u4fc3\u9032\u6dcb\u5df4\u6392\u6bd2\u7b49\u529f\u6548\u3002\u7121\u8ad6\u662f\u80a9\u9838\u9178\u75db\u3001\u8170\u80cc\u75e0\u75db\uff0c\u9084\u662f\u5168\u8eab\u75b2\u52de\uff0c\u63a8\u62ff\u90fd\u80fd\u6709\u6548\u7de9\u89e3\u4e0d\u9069\uff0c\u5e6b\u52a9\u8eab\u5fc3\u653e\u9b06\u3002\u5c0d\u73fe\u4ee3\u4eba\u800c\u8a00\uff0c\u63a8\u62ff\u4e0d\u50c5\u662f\u4fdd\u5065\uff0c\u66f4\u662f\u4e00\u7a2e\u6e1b\u58d3\u65b9\u5f0f\u3002\u82e5\u60f3\u4e86\u89e3\u66f4\u591a\u63a8\u62ff\u6280\u5de7\u548c\u6548\u679c\uff0c\u53ef\u53c3\u8003\u63a8\u62ff<\/a>\u4ecb\u7d39\u3002<\/p>\n

\u73fe\u4ee3\u63a8\u62ff\u7d50\u5408\u4e2d\u91ab\u7406\u8ad6\u8207\u79d1\u5b78\u7814\u7a76\uff0c\u91dd\u5c0d\u4e0d\u540c\u9ad4\u8cea\u548c\u75c7\u72c0\u63d0\u4f9b\u500b\u6027\u5316\u7642\u7a0b\u3002\u9664\u4e86\u7de9\u89e3\u75bc\u75db\uff0c\u63a8\u62ff\u9084\u80fd\u4fc3\u9032\u5167\u81df\u529f\u80fd\uff0c\u6539\u5584\u7761\u7720\u8cea\u91cf\uff0c\u63d0\u9ad8\u514d\u75ab\u529b\u3002\u5c0d\u65bc\u4e45\u5750\u3001\u4e45\u7ad9\u6216\u904b\u52d5\u5f8c\u808c\u8089\u7dca\u7e43\u7684\u4eba\uff0c\u63a8\u62ff\u80fd\u5feb\u901f\u6062\u5fa9\u808c\u8089\u5f48\u6027\u8207\u95dc\u7bc0\u6d3b\u52d5\u5ea6\uff0c\u8b93\u8eab\u9ad4\u4fdd\u6301\u6700\u4f73\u72c0\u614b\u3002<\/p>\n

\n

\u7d9c\u5408\u4fdd\u5065\u7b56\u7565\uff1a\u7d50\u5408\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff<\/h2>\n

\u55ae\u4e00\u7684\u4fdd\u5065\u65b9\u6cd5\u96d6\u7136\u80fd\u89e3\u6c7a\u7279\u5b9a\u554f\u984c\uff0c\u4f46\u7d50\u5408\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\uff0c\u6548\u679c\u66f4\u70ba\u5168\u9762\u3002\u6574\u9aa8\u548c\u6574\u5fa9\u80fd\u77ef\u6b63\u9aa8\u9abc\u8207\u95dc\u7bc0\uff0c\u6539\u5584\u9ad4\u614b\u8207\u810a\u690e\u529f\u80fd\uff1b\u63a8\u62ff\u5247\u91dd\u5c0d\u808c\u8089\u7dca\u7e43\u3001\u8840\u6db2\u5faa\u74b0\u4e0d\u826f\u63d0\u4f9b\u8212\u7de9\uff0c\u4fc3\u9032\u5168\u8eab\u653e\u9b06\u3002\u9019\u7a2e\u5168\u65b9\u4f4d\u7684\u4fdd\u5065\u65b9\u5f0f\uff0c\u4e0d\u50c5\u80fd\u7de9\u89e3\u75bc\u75db\uff0c\u4e5f\u80fd\u589e\u5f37\u8eab\u9ad4\u81ea\u6211\u4fee\u5fa9\u80fd\u529b\uff0c\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u3002<\/p>\n

\u4f8b\u5982\uff0c\u4e00\u4f4d\u9577\u671f\u80a9\u9838\u50f5\u786c\u7684\u4e0a\u73ed\u65cf\uff0c\u53ef\u4ee5\u5148\u9032\u884c\u6574\u9aa8\u77ef\u6b63\u810a\u690e\u8207\u9aa8\u76c6\uff0c\u6062\u5fa9\u8eab\u9ad4\u5e73\u8861\uff1b\u518d\u900f\u904e\u6574\u5fa9\u8abf\u6574\u810a\u690e\uff0c\u6539\u5584\u795e\u7d93\u50b3\u5c0e\uff1b\u6700\u5f8c\u642d\u914d\u63a8\u62ff\uff0c\u653e\u9b06\u808c\u8089\u3001\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u3002\u9019\u6a23\u7684\u7d9c\u5408\u7642\u7a0b\uff0c\u65e2\u6709\u6548\u53c8\u5b89\u5168\uff0c\u6bd4\u55ae\u7d14\u4f9d\u9760\u6b62\u75db\u85e5\u6216\u55ae\u4e00\u7642\u6cd5\u66f4\u6709\u9577\u671f\u6548\u76ca\u3002<\/p>\n

\n

\u65e5\u5e38\u4fdd\u5065\u5efa\u8b70<\/h2>\n

\u9664\u4e86\u5c08\u696d\u7642\u7a0b\uff0c\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u4fdd\u5065\u7fd2\u6163\u4e5f\u975e\u5e38\u91cd\u8981\uff1a<\/p>\n

    \n
  1. \n

    \u4fdd\u6301\u826f\u597d\u59ff\u52e2<\/strong>\uff1a\u9577\u6642\u9593\u5750\u8fa6\u516c\u5ba4\u6642\uff0c\u6ce8\u610f\u80cc\u90e8\u633a\u76f4\u3001\u80a9\u8180\u653e\u9b06\uff0c\u907f\u514d\u4e45\u5750\u4e0d\u52d5\u3002<\/p>\n<\/li>\n

  2. \n

    \u9069\u5ea6\u904b\u52d5<\/strong>\uff1a\u6bcf\u9031\u81f3\u5c11\u4e09\u6b21\u6709\u6c27\u904b\u52d5\uff0c\u4e26\u642d\u914d\u4f38\u5c55\u8207\u6838\u5fc3\u8a13\u7df4\uff0c\u589e\u5f37\u808c\u8089\u529b\u91cf\u8207\u67d4\u8edf\u5ea6\u3002<\/p>\n<\/li>\n

  3. \n

    \u98f2\u98df\u5747\u8861<\/strong>\uff1a\u651d\u53d6\u8db3\u5920\u7684\u86cb\u767d\u8cea\u3001\u7dad\u751f\u7d20\u8207\u7926\u7269\u8cea\uff0c\u4fdd\u6301\u9aa8\u9abc\u8207\u808c\u8089\u5065\u5eb7\u3002<\/p>\n<\/li>\n

  4. \n

    \u898f\u5f8b\u4f5c\u606f<\/strong>\uff1a\u78ba\u4fdd\u5145\u8db3\u7761\u7720\uff0c\u8b93\u8eab\u9ad4\u6709\u6642\u9593\u81ea\u6211\u4fee\u5fa9\u3002<\/p>\n<\/li>\n

  5. \n

    \u5b9a\u671f\u4fdd\u5065<\/strong>\uff1a\u6839\u64da\u81ea\u8eab\u72c0\u6cc1\uff0c\u5b89\u6392\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u7642\u7a0b\uff0c\u9810\u9632\u6162\u6027\u75bc\u75db\u8207\u808c\u8089\u7dca\u7e43\u3002<\/p>\n<\/li>\n<\/ol>\n

    \n

    \u7d50\u8a9e<\/h2>\n

    \u73fe\u4ee3\u4eba\u7684\u751f\u6d3b\u7bc0\u594f\u5feb\u901f\uff0c\u58d3\u529b\u5927\u4e14\u9577\u6642\u9593\u4e45\u5750\uff0c\u5bb9\u6613\u5c0e\u81f4\u5404\u7a2e\u808c\u8089\u3001\u95dc\u7bc0\u53ca\u810a\u690e\u554f\u984c\u3002\u900f\u904e\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\uff0c\u4e0d\u50c5\u80fd\u6709\u6548\u7de9\u89e3\u75bc\u75db\uff0c\u9084\u80fd\u4fc3\u9032\u8eab\u9ad4\u7684\u81ea\u7136\u4fee\u5fa9\u8207\u5065\u5eb7\u5e73\u8861\u3002\u9078\u64c7\u5c08\u696d\u3001\u53ef\u4fe1\u8cf4\u7684\u8a3a\u6240\uff0c\u4e26\u7d50\u5408\u65e5\u5e38\u4fdd\u5065\u7fd2\u6163\uff0c\u5c07\u80fd\u986f\u8457\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u8207\u8eab\u5fc3\u5065\u5eb7\u3002<\/p>\n

    \u4fdd\u5065\u4e0d\u53ea\u662f\u55ae\u7d14\u6cbb\u7642\uff0c\u66f4\u662f\u4e00\u7a2e\u751f\u6d3b\u614b\u5ea6\u3002\u4e86\u89e3\u81ea\u8eab\u9700\u6c42\u3001\u5b9a\u671f\u6aa2\u6e2c\u8207\u8abf\u6574\uff0c\u624d\u80fd\u771f\u6b63\u9054\u5230\u5065\u5eb7\u3001\u8212\u9069\u7684\u751f\u6d3b\u72c0\u614b\u3002\u73fe\u4ee3\u4fdd\u5065\u7406\u5ff5\u5f37\u8abf\u6574\u9ad4\u6027\u8207\u500b\u6027\u5316\uff0c\u800c\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\u6b63\u662f\u9019\u4e00\u7406\u5ff5\u7684\u6700\u4f73\u5be6\u8e10\u65b9\u5f0f\u3002\u5f9e\u4eca\u5929\u8d77\uff0c\u91cd\u8996\u8eab\u9ad4\u4fe1\u865f\uff0c\u5584\u7528\u5c08\u696d\u4fdd\u5065\u624b\u6bb5\uff0c\u8b93\u5065\u5eb7\u6210\u70ba\u751f\u6d3b\u4e2d\u6700\u7a69\u5b9a\u7684\u652f\u67f1\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u5728\u73fe\u4ee3\u751f\u6d3b\u4e2d\uff0c\u58d3\u529b\u8207\u4e45\u5750\u5df2\u6210\u70ba\u6211\u5011\u8eab\u9ad4\u5065\u5eb7\u7684\u6700\u5927\u6311\u6230\u3002\u7121\u8ad6\u662f\u9577\u6642\u9593\u4f7f\u7528\u96fb\u8166\u3001\u624b\u6a5f\uff0c\u9084\u662f\u56e0\u5de5\u4f5c\u7e41\u5fd9\u5c0e\u81f4\u904b\u52d5\u4e0d\u8db3\uff0c\u90fd\u5bb9\u6613\u9020\u6210\u808c\u8089\u7dca\u7e43\u3001\u95dc\u7bc0\u4e0d\u9069\uff0c\u751a\u81f3\u5f71\u97ff\u6574\u9ad4\u5065\u5eb7\u3002\u56e0\u6b64\uff0c\u4e86\u89e3\u4e26\u5584\u7528\u5404\u7a2e\u4fdd\u5065\u65b9\u5f0f\uff0c\u5c0d\u65bc\u7dad\u6301\u8eab\u9ad4\u529f\u80fd\u548c\u63d0\u9ad8\u751f\u6d3b\u54c1\u8cea\u81f3\u95dc\u91cd\u8981\u3002\u5728\u773e\u591a\u4fdd\u5065\u65b9\u6cd5\u4e2d\uff0c\u300c\u6574\u9aa8\u300d\u3001\u300c\u6574\u5fa9\u300d\u8207\u300c\u63a8\u62ff\u300d\u662f\u6df1\u53d7\u5927\u773e\u4fe1\u8cf4\u7684\u9078\u64c7\uff0c\u65e2\u80fd\u7de9\u89e3\u75bc\u75db\uff0c\u53c8\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u548c\u8eab\u5fc3\u653e\u9b06\u3002 \u6574\u9aa8\uff1a\u8abf\u6574\u9aa8\u9abc\uff0c\u6539\u5584\u9ad4\u614b \u6574\u9aa8\u662f\u4e00\u7a2e\u91dd\u5c0d\u9aa8\u9abc\u53ca\u95dc\u7bc0\u9032\u884c\u8abf\u6574\u7684\u5c08\u696d\u6280\u8853\u3002\u5b83\u901a\u904e\u7cbe\u6e96\u7684\u624b\u6cd5\uff0c\u77ef\u6b63\u810a\u690e\u3001\u95dc\u7bc0\u53ca\u9aa8\u76c6\u7684\u4f4d\u7f6e\uff0c\u6539\u5584\u8eab\u9ad4\u7684\u5e73\u8861\u8207\u59ff\u52e2\u3002\u4e0d\u50c5\u9069\u5408\u56e0\u9577\u671f\u59ff\u52e2\u4e0d\u826f\u800c\u5f15\u8d77\u7684\u80a9\u9838\u9178\u75db\u3001\u8170\u80cc\u75bc\u75db\uff0c\u4e5f\u80fd\u6709\u6548\u9810\u9632\u904b\u52d5\u50b7\u5bb3\u3002\u8a31\u591a\u4eba\u5e38\u56e0\u5de5\u4f5c\u58d3\u529b\u800c\u5ffd\u7565\u8eab\u9ad4\u7684\u4e0d\u9069\uff0c\u6574\u9aa8\u63d0\u4f9b\u4e86\u4e00\u500b\u5b89\u5168\u4e14\u6709\u6548\u7684\u65b9\u6cd5\uff0c\u8b93\u8eab\u9ad4\u56de\u5230\u81ea\u7136\u7684\u5e73\u8861\u72c0\u614b\u3002\u82e5\u60f3\u4e86\u89e3\u66f4\u591a\u95dc\u65bc\u6574\u9aa8\u7684\u8a73\u7d30\u8cc7\u8a0a\uff0c\u53ef\u53c3\u8003\u6574\u9aa8\u5c08\u696d\u4ecb\u7d39\u3002 \u6574\u9aa8\u4e0d\u50c5\u50c5\u662f\u5c0d\u75c7\u6cbb\u7642\uff0c\u66f4\u91cd\u8996\u6574\u9ad4\u5065\u5eb7\u3002\u900f\u904e\u9aa8\u9abc\u7684\u8abf\u6574\uff0c\u795e\u7d93\u7cfb\u7d71\u7684\u529f\u80fd\u5f97\u4ee5\u6062\u5fa9\uff0c\u8840\u6db2\u5faa\u74b0\u6539\u5584\uff0c\u8eab\u9ad4\u81ea\u6211\u4fee\u5fa9\u80fd\u529b\u63d0\u5347\u3002\u5c0d\u65bc\u9577\u671f\u5750\u8fa6\u516c\u5ba4\u3001\u4e45\u7ad9\u6216\u7d93\u5e38\u642c\u91cd\u7269\u7684\u4eba\u4f86\u8aaa\uff0c\u5b9a\u671f\u6574\u9aa8\u80fd\u6709\u6548\u6e1b\u5c11\u808c\u8089\u7dca\u5f35\u8207\u95dc\u7bc0\u78e8\u640d\u7684\u98a8\u96aa\u3002\u6b64\u5916\uff0c\u73fe\u4ee3\u6574\u9aa8\u6280\u8853\u7d50\u5408\u5f71\u50cf\u6aa2\u67e5\u53ca\u500b\u4eba\u5065\u5eb7\u8a55\u4f30\uff0c\u4f7f\u6bcf\u6b21\u6cbb\u7642\u66f4\u5177\u91dd\u5c0d\u6027\u8207\u5b89\u5168\u6027\u3002 \u5982\u4f55\u9078\u64c7\u5c08\u696d\u6574\u9aa8\u8a3a\u6240 \u9078\u64c7\u5408\u9069\u7684\u6574\u9aa8\u8a3a\u6240\u975e\u5e38\u91cd\u8981\u3002\u7406\u60f3\u7684\u6574\u9aa8\u8a3a\u6240\u61c9\u8a72\u5177\u5099\u5c08\u696d\u57f7\u7167\u3001\u8c50\u5bcc\u81e8\u5e8a\u7d93\u9a57\uff0c\u4ee5\u53ca\u5b8c\u5584\u7684\u885b\u751f\u7ba1\u7406\u3002\u8a31\u591a\u4eba\u5728\u53f0\u4e2d\u5c0b\u627e\u53ef\u9760\u7684\u6574\u9aa8\u670d\u52d9\u6642\uff0c\u5e38\u5e38\u6703\u8003\u616e\u6574\u9aa8\u63a8\u85a6\u53f0\u4e2d\u7684\u8a55\u50f9\u8207\u53e3\u7891\u3002\u900f\u904e\u9019\u4e9b\u63a8\u85a6\uff0c\u80fd\u627e\u5230\u771f\u6b63\u6ce8\u91cd\u7642\u6548\u8207\u670d\u52d9\u54c1\u8cea\u7684\u5c08\u696d\u6574\u9aa8\u4e2d\u5fc3\uff0c\u78ba\u4fdd\u6bcf\u4e00\u6b21\u6cbb\u7642\u90fd\u5b89\u5168\u3001\u6709\u6548\u3002 \u6574\u5fa9\uff1a\u8abf\u6574\u810a\u690e\uff0c\u6539\u5584\u8eab\u5fc3\u529f\u80fd \u8207\u6574\u9aa8\u76f8\u4f3c\uff0c\u6574\u5fa9\u4e5f\u662f\u91dd\u5c0d\u9aa8\u9abc\u548c\u95dc\u7bc0\u9032\u884c\u77ef\u6b63\u7684\u5c08\u696d\u6280\u8853\uff0c\u4f46\u66f4\u5f37\u8abf\u810a\u690e\u7684\u529f\u80fd\u6062\u5fa9\u3002\u6574\u5fa9\u5e2b\u6703\u900f\u904e\u624b\u6cd5\u6216\u5100\u5668\uff0c\u8abf\u6574\u810a\u690e\u932f\u4f4d\uff0c\u6e1b\u5c11\u795e\u7d93\u58d3\u8feb\uff0c\u6539\u5584\u808c\u8089\u5f35\u529b\u8207\u95dc\u7bc0\u6d3b\u52d5\u5ea6\u3002\u5c0d\u65bc\u9577\u671f\u8170\u9178\u80cc\u75db\u3001\u80a9\u9838\u50f5\u786c\u6216\u4e0b\u80a2\u9ebb\u75db\u7684\u4eba\uff0c\u6574\u5fa9\u80fd\u986f\u8457\u6539\u5584\u75c7\u72c0\uff0c\u4e26\u589e\u9032\u8eab\u9ad4\u6574\u9ad4\u5354\u8abf\u6027\u3002\u60f3\u6df1\u5165\u4e86\u89e3\u6574\u5fa9\u7684\u597d\u8655\uff0c\u53ef\u53c3\u8003\u6574\u5fa9\u76f8\u95dc\u8cc7\u8a0a\u3002 \u6574\u5fa9\u7684\u76ca\u8655\u4e0d\u50c5\u9650\u65bc\u75bc\u75db\u7de9\u89e3\uff0c\u9084\u5305\u62ec\u4fc3\u9032\u5167\u81df\u529f\u80fd\u548c\u6539\u5584\u7761\u7720\u3002\u7576\u810a\u690e\u6062\u5fa9\u6b63\u5e38\u6392\u5217\u5f8c\uff0c\u795e\u7d93\u8a0a\u865f\u50b3\u5c0e\u66f4\u9806\u66a2\uff0c\u8eab\u9ad4\u81ea\u6211\u8abf\u7bc0\u80fd\u529b\u63d0\u9ad8\u3002\u9019\u5c0d\u65bc\u73fe\u4ee3\u4eba\u9577\u671f\u71ac\u591c\u3001\u98f2\u98df\u4e0d\u5747\u8861\u6216\u7cbe\u795e\u58d3\u529b\u5927\u7684\u4eba\u5c24\u5176\u91cd\u8981\u3002\u6b64\u5916\uff0c\u5b9a\u671f\u6574\u5fa9\u4e5f\u80fd\u63d0\u9ad8\u904b\u52d5\u8868\u73fe\uff0c\u5e6b\u52a9\u904b\u52d5\u54e1\u7dad\u6301\u6700\u4f73\u8eab\u9ad4\u72c0\u614b\u3002 \u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6\u6307\u5357 \u5728\u53f0\u4e2d\uff0c\u9078\u64c7\u53ef\u9760\u7684\u6574\u5fa9\u4e2d\u5fc3\u81f3\u95dc\u91cd\u8981\u3002\u8a31\u591a\u6574\u5fa9\u8a3a\u6240\u63d0\u4f9b\u591a\u5143\u5316\u670d\u52d9\uff0c\u7d50\u5408\u904b\u52d5\u6cbb\u7642\u3001\u59ff\u52e2\u77ef\u6b63\u53ca\u5065\u5eb7\u8aee\u8a62\uff0c\u70ba\u9867\u5ba2\u91cf\u8eab\u8a02\u88fd\u6cbb\u7642\u65b9\u6848\u3002\u5c0d\u65bc\u60f3\u5c0b\u627e\u512a\u8cea\u670d\u52d9\u7684\u4eba\uff0c\u53ef\u4ee5\u53c3\u8003\u6574\u5fa9\u63a8\u85a6\u53f0\u4e2d\uff0c\u900f\u904e\u5c08\u696d\u8a55\u50f9\u9078\u64c7\u6700\u9069\u5408\u81ea\u5df1\u7684\u8a3a\u6240\uff0c\u78ba\u4fdd\u6bcf\u6b21\u7642\u7a0b\u90fd\u6709\u6548\u4e14\u5b89\u5168\u3002 \u63a8\u62ff\uff1a\u8212\u7de9\u808c\u8089\uff0c\u4fc3\u9032\u8840\u6db2\u5faa\u74b0 \u63a8\u62ff\u662f\u4e00\u7a2e\u901a\u904e\u624b\u6cd5\u4f5c\u7528\u65bc\u808c\u8089\u548c\u7d93\u7d61\u7684\u50b3\u7d71\u4fdd\u5065\u65b9\u6cd5\uff0c\u5177\u6709\u8212\u7de9\u808c\u8089\u7dca\u5f35\u3001\u6539\u5584\u8840\u6db2\u5faa\u74b0\u3001\u4fc3\u9032\u6dcb\u5df4\u6392\u6bd2\u7b49\u529f\u6548\u3002\u7121\u8ad6\u662f\u80a9\u9838\u9178\u75db\u3001\u8170\u80cc\u75e0\u75db\uff0c\u9084\u662f\u5168\u8eab\u75b2\u52de\uff0c\u63a8\u62ff\u90fd\u80fd\u6709\u6548\u7de9\u89e3\u4e0d\u9069\uff0c\u5e6b\u52a9\u8eab\u5fc3\u653e\u9b06\u3002\u5c0d\u73fe\u4ee3\u4eba\u800c\u8a00\uff0c\u63a8\u62ff\u4e0d\u50c5\u662f\u4fdd\u5065\uff0c\u66f4\u662f\u4e00\u7a2e\u6e1b\u58d3\u65b9\u5f0f\u3002\u82e5\u60f3\u4e86\u89e3\u66f4\u591a\u63a8\u62ff\u6280\u5de7\u548c\u6548\u679c\uff0c\u53ef\u53c3\u8003\u63a8\u62ff\u4ecb\u7d39\u3002 \u73fe\u4ee3\u63a8\u62ff\u7d50\u5408\u4e2d\u91ab\u7406\u8ad6\u8207\u79d1\u5b78\u7814\u7a76\uff0c\u91dd\u5c0d\u4e0d\u540c\u9ad4\u8cea\u548c\u75c7\u72c0\u63d0\u4f9b\u500b\u6027\u5316\u7642\u7a0b\u3002\u9664\u4e86\u7de9\u89e3\u75bc\u75db\uff0c\u63a8\u62ff\u9084\u80fd\u4fc3\u9032\u5167\u81df\u529f\u80fd\uff0c\u6539\u5584\u7761\u7720\u8cea\u91cf\uff0c\u63d0\u9ad8\u514d\u75ab\u529b\u3002\u5c0d\u65bc\u4e45\u5750\u3001\u4e45\u7ad9\u6216\u904b\u52d5\u5f8c\u808c\u8089\u7dca\u7e43\u7684\u4eba\uff0c\u63a8\u62ff\u80fd\u5feb\u901f\u6062\u5fa9\u808c\u8089\u5f48\u6027\u8207\u95dc\u7bc0\u6d3b\u52d5\u5ea6\uff0c\u8b93\u8eab\u9ad4\u4fdd\u6301\u6700\u4f73\u72c0\u614b\u3002 \u7d9c\u5408\u4fdd\u5065\u7b56\u7565\uff1a\u7d50\u5408\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff \u55ae\u4e00\u7684\u4fdd\u5065\u65b9\u6cd5\u96d6\u7136\u80fd\u89e3\u6c7a\u7279\u5b9a\u554f\u984c\uff0c\u4f46\u7d50\u5408\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\uff0c\u6548\u679c\u66f4\u70ba\u5168\u9762\u3002\u6574\u9aa8\u548c\u6574\u5fa9\u80fd\u77ef\u6b63\u9aa8\u9abc\u8207\u95dc\u7bc0\uff0c\u6539\u5584\u9ad4\u614b\u8207\u810a\u690e\u529f\u80fd\uff1b\u63a8\u62ff\u5247\u91dd\u5c0d\u808c\u8089\u7dca\u7e43\u3001\u8840\u6db2\u5faa\u74b0\u4e0d\u826f\u63d0\u4f9b\u8212\u7de9\uff0c\u4fc3\u9032\u5168\u8eab\u653e\u9b06\u3002\u9019\u7a2e\u5168\u65b9\u4f4d\u7684\u4fdd\u5065\u65b9\u5f0f\uff0c\u4e0d\u50c5\u80fd\u7de9\u89e3\u75bc\u75db\uff0c\u4e5f\u80fd\u589e\u5f37\u8eab\u9ad4\u81ea\u6211\u4fee\u5fa9\u80fd\u529b\uff0c\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u3002 \u4f8b\u5982\uff0c\u4e00\u4f4d\u9577\u671f\u80a9\u9838\u50f5\u786c\u7684\u4e0a\u73ed\u65cf\uff0c\u53ef\u4ee5\u5148\u9032\u884c\u6574\u9aa8\u77ef\u6b63\u810a\u690e\u8207\u9aa8\u76c6\uff0c\u6062\u5fa9\u8eab\u9ad4\u5e73\u8861\uff1b\u518d\u900f\u904e\u6574\u5fa9\u8abf\u6574\u810a\u690e\uff0c\u6539\u5584\u795e\u7d93\u50b3\u5c0e\uff1b\u6700\u5f8c\u642d\u914d\u63a8\u62ff\uff0c\u653e\u9b06\u808c\u8089\u3001\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u3002\u9019\u6a23\u7684\u7d9c\u5408\u7642\u7a0b\uff0c\u65e2\u6709\u6548\u53c8\u5b89\u5168\uff0c\u6bd4\u55ae\u7d14\u4f9d\u9760\u6b62\u75db\u85e5\u6216\u55ae\u4e00\u7642\u6cd5\u66f4\u6709\u9577\u671f\u6548\u76ca\u3002 \u65e5\u5e38\u4fdd\u5065\u5efa\u8b70 \u9664\u4e86\u5c08\u696d\u7642\u7a0b\uff0c\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u4fdd\u5065\u7fd2\u6163\u4e5f\u975e\u5e38\u91cd\u8981\uff1a \u4fdd\u6301\u826f\u597d\u59ff\u52e2\uff1a\u9577\u6642\u9593\u5750\u8fa6\u516c\u5ba4\u6642\uff0c\u6ce8\u610f\u80cc\u90e8\u633a\u76f4\u3001\u80a9\u8180\u653e\u9b06\uff0c\u907f\u514d\u4e45\u5750\u4e0d\u52d5\u3002 \u9069\u5ea6\u904b\u52d5\uff1a\u6bcf\u9031\u81f3\u5c11\u4e09\u6b21\u6709\u6c27\u904b\u52d5\uff0c\u4e26\u642d\u914d\u4f38\u5c55\u8207\u6838\u5fc3\u8a13\u7df4\uff0c\u589e\u5f37\u808c\u8089\u529b\u91cf\u8207\u67d4\u8edf\u5ea6\u3002 \u98f2\u98df\u5747\u8861\uff1a\u651d\u53d6\u8db3\u5920\u7684\u86cb\u767d\u8cea\u3001\u7dad\u751f\u7d20\u8207\u7926\u7269\u8cea\uff0c\u4fdd\u6301\u9aa8\u9abc\u8207\u808c\u8089\u5065\u5eb7\u3002 \u898f\u5f8b\u4f5c\u606f\uff1a\u78ba\u4fdd\u5145\u8db3\u7761\u7720\uff0c\u8b93\u8eab\u9ad4\u6709\u6642\u9593\u81ea\u6211\u4fee\u5fa9\u3002 \u5b9a\u671f\u4fdd\u5065\uff1a\u6839\u64da\u81ea\u8eab\u72c0\u6cc1\uff0c\u5b89\u6392\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u7642\u7a0b\uff0c\u9810\u9632\u6162\u6027\u75bc\u75db\u8207\u808c\u8089\u7dca\u7e43\u3002 \u7d50\u8a9e \u73fe\u4ee3\u4eba\u7684\u751f\u6d3b\u7bc0\u594f\u5feb\u901f\uff0c\u58d3\u529b\u5927\u4e14\u9577\u6642\u9593\u4e45\u5750\uff0c\u5bb9\u6613\u5c0e\u81f4\u5404\u7a2e\u808c\u8089\u3001\u95dc\u7bc0\u53ca\u810a\u690e\u554f\u984c\u3002\u900f\u904e\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\uff0c\u4e0d\u50c5\u80fd\u6709\u6548\u7de9\u89e3\u75bc\u75db\uff0c\u9084\u80fd\u4fc3\u9032\u8eab\u9ad4\u7684\u81ea\u7136\u4fee\u5fa9\u8207\u5065\u5eb7\u5e73\u8861\u3002\u9078\u64c7\u5c08\u696d\u3001\u53ef\u4fe1\u8cf4\u7684\u8a3a\u6240\uff0c\u4e26\u7d50\u5408\u65e5\u5e38\u4fdd\u5065\u7fd2\u6163\uff0c\u5c07\u80fd\u986f\u8457\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u8207\u8eab\u5fc3\u5065\u5eb7\u3002 \u4fdd\u5065\u4e0d\u53ea\u662f\u55ae\u7d14\u6cbb\u7642\uff0c\u66f4\u662f\u4e00\u7a2e\u751f\u6d3b\u614b\u5ea6\u3002\u4e86\u89e3\u81ea\u8eab\u9700\u6c42\u3001\u5b9a\u671f\u6aa2\u6e2c\u8207\u8abf\u6574\uff0c\u624d\u80fd\u771f\u6b63\u9054\u5230\u5065\u5eb7\u3001\u8212\u9069\u7684\u751f\u6d3b\u72c0\u614b\u3002\u73fe\u4ee3\u4fdd\u5065\u7406\u5ff5\u5f37\u8abf\u6574\u9ad4\u6027\u8207\u500b\u6027\u5316\uff0c\u800c\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\u6b63\u662f\u9019\u4e00\u7406\u5ff5\u7684\u6700\u4f73\u5be6\u8e10\u65b9\u5f0f\u3002\u5f9e\u4eca\u5929\u8d77\uff0c\u91cd\u8996\u8eab\u9ad4\u4fe1\u865f\uff0c\u5584\u7528\u5c08\u696d\u4fdd\u5065\u624b\u6bb5\uff0c\u8b93\u5065\u5eb7\u6210\u70ba\u751f\u6d3b\u4e2d\u6700\u7a69\u5b9a\u7684\u652f\u67f1\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-2491","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\/2491","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=2491"}],"version-history":[{"count":1,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2491\/revisions"}],"predecessor-version":[{"id":2493,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/2491\/revisions\/2493"}],"wp:attachment":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/media?parent=2491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/categories?post=2491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/tags?post=2491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}