{"id":2515,"date":"2025-10-31T15:24:58","date_gmt":"2025-10-31T15:24:58","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=2515"},"modified":"2025-11-02T15:26:30","modified_gmt":"2025-11-02T15:26:30","slug":"boginhall-32-2","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/10\/31\/boginhall-32-2\/","title":{"rendered":"\u5168\u65b9\u4f4d\u4fdd\u5065\u6307\u5357\uff1a\u5f9e\u65e5\u5e38\u4fdd\u990a\u5230\u5c08\u696d\u6cbb\u7642"},"content":{"rendered":"

\u73fe\u4ee3\u4eba\u751f\u6d3b\u5fd9\u788c\uff0c\u5de5\u4f5c\u58d3\u529b\u5927\uff0c\u9577\u6642\u9593\u5750\u8fa6\u516c\u5ba4\u3001\u4f4e\u982d\u6ed1\u624b\u6a5f\uff0c\u5bb9\u6613\u5c0e\u81f4\u80a9\u9838\u50f5\u786c\u3001\u8170\u80cc\u75bc\u75db\uff0c\u751a\u81f3\u5f71\u97ff\u6574\u9ad4\u5065\u5eb7\u3002\u4fdd\u5065\u4e0d\u53ea\u662f\u55ae\u7d14\u7684\u904b\u52d5\u6216\u98f2\u98df\u8abf\u6574\uff0c\u66f4\u9700\u8981\u7d50\u5408\u5c08\u696d\u7684\u6cbb\u7642\u8207\u65e5\u5e38\u8b77\u7406\uff0c\u624d\u80fd\u9054\u5230\u8eab\u5fc3\u5e73\u8861\u3002\u672c\u6587\u5c07\u5f9e\u65e5\u5e38\u4fdd\u5065\u3001\u5c08\u696d\u6cbb\u7642\u3001\u6309\u6469\u63a8\u62ff\uff0c\u5230\u5982\u4f55\u9078\u64c7\u5408\u9069\u7684\u91ab\u7642\u670d\u52d9\uff0c\u63d0\u4f9b\u5b8c\u6574\u7684\u4fdd\u5065\u6307\u5357\u3002<\/p>\n

\"\"<\/p>\n

\u4e00\u3001\u65e5\u5e38\u4fdd\u5065\u7684\u91cd\u8981\u6027<\/h2>\n

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\u6b64\u5916\uff0c\u4fdd\u6301\u826f\u597d\u7684\u4f5c\u606f\u8207\u5fc3\u7406\u5065\u5eb7\u540c\u6a23\u91cd\u8981\u3002\u9577\u6642\u9593\u71ac\u591c\u6216\u7cbe\u795e\u7dca\u7e43\uff0c\u5bb9\u6613\u5c0e\u81f4\u514d\u75ab\u529b\u4e0b\u964d\u53ca\u6162\u6027\u75bc\u75db\u3002\u56e0\u6b64\uff0c\u898f\u5f8b\u4f5c\u606f\u3001\u9069\u7576\u4f11\u606f\uff0c\u642d\u914d\u51a5\u60f3\u6216\u6df1\u547c\u5438\u7df4\u7fd2\uff0c\u6709\u52a9\u65bc\u6e1b\u8f15\u58d3\u529b\u4e26\u6539\u5584\u7761\u7720\u54c1\u8cea\u3002<\/p>\n

\u4e8c\u3001\u5c08\u696d\u4fdd\u5065\u6cbb\u7642\uff1a\u6574\u9aa8\u8207\u6574\u5fa9<\/h2>\n

\u5373\u4fbf\u65e5\u5e38\u4fdd\u5065\u505a\u5f97\u5f88\u597d\uff0c\u6709\u4e9b\u6162\u6027\u75bc\u75db\u6216\u9aa8\u9abc\u554f\u984c\u4ecd\u9700\u5c08\u696d\u4ecb\u5165\u3002\u6574\u9aa8\u8207\u6574\u5fa9\u662f\u5169\u7a2e\u5e38\u898b\u7684\u6cbb\u7642\u65b9\u5f0f\uff0c\u80fd\u6709\u6548\u6539\u5584\u808c\u8089\u9aa8\u9abc\u4e0d\u9069\u3002<\/p>\n

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

\u6574\u9aa8\u4e3b\u8981\u91dd\u5c0d\u9aa8\u9abc\u3001\u95dc\u7bc0\u53ca\u808c\u8089\u7684\u77ef\u6b63\u8207\u8abf\u6574\u3002\u900f\u904e\u5c08\u696d\u624b\u6cd5\uff0c\u6574\u9aa8\u5e2b\u80fd\u6539\u5584\u59ff\u52e2\u4e0d\u826f\u3001\u95dc\u7bc0\u932f\u4f4d\u6216\u808c\u8089\u7dca\u7e43\u7684\u554f\u984c\u3002\u5982\u679c\u4f60\u6b63\u5728\u5c0b\u627e\u5c08\u696d\u7684\u670d\u52d9\uff0c\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u6574\u9aa8<\/a>\u76f8\u95dc\u8cc7\u8a0a\u3002\u6574\u9aa8\u6cbb\u7642\u4e0d\u50c5\u80fd\u7de9\u89e3\u75bc\u75db\uff0c\u4e5f\u80fd\u6539\u5584\u65e5\u5e38\u6d3b\u52d5\u7684\u9748\u6d3b\u5ea6\uff0c\u8b93\u8eab\u9ad4\u6062\u5fa9\u81ea\u7136\u5e73\u8861\u3002<\/p>\n

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

\u6574\u5fa9\u5247\u8457\u91cd\u65bc\u810a\u690e\u8207\u95dc\u7bc0\u7684\u529f\u80fd\u6027\u77ef\u6b63\uff0c\u900f\u904e\u7cbe\u6e96\u7684\u624b\u6cd5\u8abf\u6574\uff0c\u80fd\u6539\u5584\u795e\u7d93\u58d3\u8feb\u3001\u59ff\u52e2\u7570\u5e38\u6216\u904b\u52d5\u529f\u80fd\u969c\u7919\u3002\u82e5\u60f3\u9078\u64c7\u5408\u9069\u7684\u6574\u5fa9\u5c08\u696d\u670d\u52d9\uff0c\u53ef\u53c3\u8003\u53f0\u4e2d\u6574\u5fa9<\/a>\u3002\u8a31\u591a\u6162\u6027\u8170\u75db\u3001\u80a9\u9838\u50f5\u786c\u6216\u904b\u52d5\u50b7\u5bb3\u60a3\u8005\uff0c\u90fd\u80fd\u900f\u904e\u6574\u5fa9\u7642\u7a0b\u5f97\u5230\u986f\u8457\u6539\u5584\u3002<\/p>\n

3. \u63a8\u62ff\u6309\u6469<\/h3>\n

\u63a8\u62ff\u6309\u6469\u5247\u662f\u8f03\u70ba\u6eab\u548c\u7684\u6cbb\u7642\u65b9\u5f0f\uff0c\u900f\u904e\u6309\u58d3\u8207\u63c9\u634f\u523a\u6fc0\u808c\u8089\u8207\u7d93\u7d61\uff0c\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u3001\u8212\u7de9\u808c\u8089\u7dca\u7e43\uff0c\u4e26\u6539\u5584\u7761\u7720\u8207\u7cbe\u795e\u72c0\u614b\u3002\u5c0d\u65bc\u65e5\u5e38\u58d3\u529b\u5c0e\u81f4\u7684\u80a9\u9838\u50f5\u786c\u6216\u8170\u90e8\u4e0d\u9069\uff0c\u63a8\u62ff\u662f\u7406\u60f3\u7684\u4fdd\u5065\u65b9\u6cd5\u3002\u4f60\u53ef\u4ee5\u53c3\u8003\u53f0\u4e2d\u63a8\u62ff<\/a>\u4e86\u89e3\u66f4\u591a\u5c08\u696d\u670d\u52d9\u8cc7\u8a0a\u3002<\/p>\n

\u4e09\u3001\u5982\u4f55\u9078\u64c7\u9069\u5408\u7684\u4fdd\u5065\u5c08\u696d<\/h2>\n

\u5728\u9078\u64c7\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u670d\u52d9\u6642\uff0c\u5c08\u696d\u6027\u8207\u53e3\u7891\u975e\u5e38\u91cd\u8981\u3002\u4ee5\u4e0b\u63d0\u4f9b\u4e00\u4e9b\u5be6\u7528\u5efa\u8b70\uff1a<\/p>\n

    \n
  1. \n

    \u4e86\u89e3\u5c08\u696d\u8cc7\u8cea<\/strong>
    \u78ba\u8a8d\u6cbb\u7642\u5e2b\u662f\u5426\u5177\u5099\u5408\u6cd5\u57f7\u696d\u8cc7\u683c\uff0c\u4ee5\u53ca\u76f8\u95dc\u5c08\u696d\u8a13\u7df4\u80cc\u666f\u3002\u6b63\u898f\u7684\u6cbb\u7642\u5e2b\u6703\u6709\u5b8c\u6574\u7684\u624b\u6cd5\u8a13\u7df4\uff0c\u80fd\u964d\u4f4e\u6cbb\u7642\u98a8\u96aa\u3002<\/p>\n<\/li>\n

  2. \n

    \u53c3\u8003\u63a8\u85a6\u8207\u8a55\u50f9<\/strong>
    \u9078\u64c7\u53e3\u7891\u826f\u597d\u3001\u60a3\u8005\u8a55\u50f9\u9ad8\u7684\u91ab\u7642\u6216\u4fdd\u5065\u6a5f\u69cb\uff0c\u53ef\u4ee5\u6e1b\u5c11\u8a66\u932f\u6210\u672c\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4f60\u5e0c\u671b\u627e\u5230\u503c\u5f97\u4fe1\u8cf4\u7684\u670d\u52d9\uff0c\u53ef\u4ee5\u53c3\u8003    \u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6<\/a>\u6216\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6<\/a>\uff0c\u9019\u4e9b\u63a8\u85a6\u6574\u7406\u4e86\u5728\u5730\u512a\u8cea\u6cbb\u7642\u6a5f\u69cb\uff0c\u8b93\u4f60\u8f15\u9b06\u627e\u5230\u5408\u9069\u9078\u64c7\u3002<\/p>\n<\/li>\n

  3. \n

    \u521d\u6b21\u8aee\u8a62\u8207\u8a55\u4f30<\/strong>
    \u5f88\u591a\u5c08\u696d\u6a5f\u69cb\u63d0\u4f9b\u521d\u8a3a\u8a55\u4f30\uff0c\u85c9\u6b64\u4e86\u89e3\u8eab\u9ad4\u72c0\u6cc1\u3001\u75bc\u75db\u4f86\u6e90\u53ca\u6cbb\u7642\u65b9\u6848\uff0c\u4e26\u63d0\u4f9b\u500b\u4eba\u5316\u5efa\u8b70\u3002\u900f\u904e\u9762\u5c0d\u9762\u8aee\u8a62\uff0c\u53ef\u4ee5\u66f4\u6e05\u695a\u638c\u63e1\u81ea\u8eab\u9700\u6c42\u3002<\/p>\n<\/li>\n

  4. \n

    \u642d\u914d\u65e5\u5e38\u4fdd\u5065<\/strong>
    \u5c08\u696d\u6cbb\u7642\u6548\u679c\u6700\u4f73\u7684\u65b9\u5f0f\uff0c\u662f\u642d\u914d\u65e5\u5e38\u4fdd\u5065\uff0c\u5982\u898f\u5f8b\u904b\u52d5\u3001\u6b63\u78ba\u59ff\u52e2\u3001\u826f\u597d\u7761\u7720\u548c\u5747\u8861\u98f2\u98df\u3002\u6574\u9aa8\u6216\u6574\u5fa9\u6cbb\u7642\u53ef\u4ee5\u77ef\u6b63\u8eab\u9ad4\u529f\u80fd\uff0c\u4f46\u7dad\u6301\u9577\u671f\u5065\u5eb7\u4ecd\u9700\u9760\u65e5\u5e38\u81ea\u6211\u4fdd\u990a\u3002<\/p>\n<\/li>\n<\/ol>\n

    \u56db\u3001\u7d50\u5408\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\u7684\u7d9c\u5408\u4fdd\u5065\u7b56\u7565<\/h2>\n

    \u5c0d\u65bc\u6162\u6027\u808c\u8089\u9aa8\u9abc\u554f\u984c\uff0c\u55ae\u4e00\u7642\u6cd5\u6709\u6642\u6548\u679c\u6709\u9650\u3002\u7d50\u5408\u6574\u9aa8\u3001\u6574\u5fa9\u8207\u63a8\u62ff\uff0c\u80fd\u5f9e\u591a\u89d2\u5ea6\u6539\u5584\u8eab\u9ad4\u529f\u80fd\uff1a<\/p>\n

      \n
    • \n

      \u6574\u9aa8<\/strong>\uff1a\u8abf\u6574\u9aa8\u9abc\u4f4d\u7f6e\u8207\u95dc\u7bc0\u7d50\u69cb<\/p>\n<\/li>\n

    • \n

      \u6574\u5fa9<\/strong>\uff1a\u6062\u5fa9\u810a\u690e\u8207\u95dc\u7bc0\u529f\u80fd\uff0c\u6539\u5584\u795e\u7d93\u50b3\u5c0e<\/p>\n<\/li>\n

    • \n

      \u63a8\u62ff<\/strong>\uff1a\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u8207\u808c\u8089\u653e\u9b06<\/p>\n<\/li>\n<\/ul>\n

      \u900f\u904e\u9019\u7a2e\u591a\u5c64\u6b21\u7684\u7b56\u7565\uff0c\u4e0d\u50c5\u53ef\u7de9\u89e3\u75bc\u75db\uff0c\u4e5f\u80fd\u6539\u5584\u59ff\u52e2\u3001\u63d0\u5347\u904b\u52d5\u8868\u73fe\uff0c\u4e26\u6e1b\u5c11\u518d\u53d7\u50b7\u7684\u98a8\u96aa\u3002\u6b64\u5916\uff0c\u5b9a\u671f\u63a5\u53d7\u5c08\u696d\u8a55\u4f30\uff0c\u80fd\u53ca\u65e9\u767c\u73fe\u6f5b\u5728\u554f\u984c\uff0c\u9054\u5230\u9810\u9632\u4fdd\u5065\u7684\u6548\u679c\u3002<\/p>\n

      \u4e94\u3001\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u4fdd\u5065\u5c0f\u6280\u5de7<\/h2>\n

      \u9664\u4e86\u5c08\u696d\u6cbb\u7642\uff0c\u65e5\u5e38\u751f\u6d3b\u4e2d\u6709\u8a31\u591a\u7c21\u55ae\u65b9\u6cd5\u53ef\u4ee5\u63d0\u5347\u8eab\u9ad4\u5065\u5eb7\uff1a<\/p>\n

        \n
      1. \n

        \u6b63\u78ba\u5750\u59ff\u8207\u8fa6\u516c\u7fd2\u6163<\/strong>
        \u9577\u6642\u9593\u4e45\u5750\u5bb9\u6613\u5c0e\u81f4\u8170\u80cc\u75bc\u75db\u8207\u80a9\u9838\u50f5\u786c\u3002\u5efa\u8b70\u4f7f\u7528\u7b26\u5408\u4eba\u9ad4\u5de5\u5b78\u7684\u6905\u5b50\uff0c\u8abf\u6574\u87a2\u5e55\u9ad8\u5ea6\uff0c\u4e26\u6bcf\u969450\u5206\u9418\u8d77\u8eab\u4f38\u5c55\u6216\u8d70\u52d5\u3002<\/p>\n<\/li>\n

      2. \n

        \u7761\u7720\u59ff\u52e2\u8abf\u6574<\/strong>
        \u9069\u7576\u7684\u6795\u982d\u9ad8\u5ea6\u8207\u5e8a\u588a\u786c\u5ea6\uff0c\u6709\u52a9\u65bc\u810a\u690e\u4fdd\u6301\u81ea\u7136\u66f2\u7dda\uff0c\u6e1b\u5c11\u9838\u80a9\u4e0d\u9069\u3002<\/p>\n<\/li>\n

      3. \n

        \u9069\u5ea6\u4f38\u5c55\u8207\u808c\u529b\u8a13\u7df4<\/strong>
        \u6bcf\u5929\u9032\u884c\u80a9\u9838\u4f38\u5c55\u3001\u6838\u5fc3\u808c\u7fa4\u5f37\u5316\u904b\u52d5\uff0c\u80fd\u589e\u52a0\u8eab\u9ad4\u7a69\u5b9a\u6027\uff0c\u964d\u4f4e\u904b\u52d5\u6216\u65e5\u5e38\u6d3b\u52d5\u53d7\u50b7\u98a8\u96aa\u3002<\/p>\n<\/li>\n

      4. \n

        \u98f2\u98df\u8207\u6c34\u5206\u88dc\u5145<\/strong>
        \u9ad8\u86cb\u767d\u3001\u4f4e\u7cd6\u3001\u5bcc\u542b\u7e96\u7dad\u7684\u98f2\u98df\uff0c\u642d\u914d\u5145\u8db3\u6c34\u5206\uff0c\u6709\u52a9\u65bc\u808c\u8089\u4fee\u5fa9\u8207\u65b0\u9673\u4ee3\u8b1d\u3002<\/p>\n<\/li>\n

      5. \n

        \u58d3\u529b\u7ba1\u7406\u8207\u5fc3\u9748\u4fdd\u5065<\/strong>
        \u4fdd\u5065\u4e0d\u53ea\u91dd\u5c0d\u8eab\u9ad4\uff0c\u5fc3\u7406\u5065\u5eb7\u540c\u6a23\u91cd\u8981\u3002\u6bcf\u5929\u82b1\u4e00\u4e9b\u6642\u9593\u653e\u9b06\uff0c\u5982\u6563\u6b65\u3001\u51a5\u60f3\u6216\u95b1\u8b80\uff0c\u90fd\u80fd\u5e6b\u52a9\u58d3\u529b\u91cb\u653e\u3002<\/p>\n<\/li>\n<\/ol>\n

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

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