{"id":2551,"date":"2025-12-05T14:46:22","date_gmt":"2025-12-05T14:46:22","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=2551"},"modified":"2025-12-05T14:46:22","modified_gmt":"2025-12-05T14:46:22","slug":"boginhall-48-2","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/12\/05\/boginhall-48-2\/","title":{"rendered":"\u73fe\u4ee3\u751f\u6d3b\u4e2d\u7684\u4fdd\u5065\u667a\u6167\uff1a\u5f9e\u8eab\u5fc3\u5230\u751f\u6d3b\u7684\u5168\u9762\u7167\u8b77"},"content":{"rendered":"

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\u6b64\u5916\uff0c\u5145\u8db3\u7684\u6c34\u5206\u651d\u53d6\u8207\u9650\u5236\u9ad8\u7cd6\u9ad8\u6cb9\u98df\u7269\uff0c\u6709\u52a9\u65bc\u7dad\u6301\u95dc\u7bc0\u6f64\u6ed1\u548c\u808c\u8089\u5f48\u6027\uff0c\u6e1b\u5c11\u6162\u6027\u75bc\u75db\u8207\u708e\u75c7\u3002\u73fe\u4ee3\u4fdd\u5065\u5f37\u8abf\u300c\u8eab\u9ad4\u7ba1\u7406\u662f\u5168\u65b9\u4f4d\u7684\u300d\uff0c\u98f2\u98df\u3001\u904b\u52d5\u3001\u5c08\u696d\u7642\u7a0b\u4ee5\u53ca\u5fc3\u7406\u8abf\u9069\u76f8\u8f14\u76f8\u6210\uff0c\u5171\u540c\u7dad\u8b77\u751f\u6d3b\u54c1\u8cea\u3002<\/p>\n

\u5c08\u696d\u7642\u7a0b\u7684\u9078\u64c7\u5efa\u8b70<\/h2>\n

\u5c0d\u65bc\u521d\u6b21\u63a5\u89f8\u5c08\u696d\u7642\u7a0b\u7684\u4eba\uff0c\u9078\u64c7\u53ef\u4fe1\u8cf4\u7684\u7642\u7a0b\u6a5f\u69cb\u975e\u5e38\u91cd\u8981\u3002\u9664\u4e86\u91ab\u7642\u80cc\u666f\u8207\u5c08\u696d\u8a8d\u8b49\u5916\uff0c\u500b\u4eba\u5316\u8a55\u4f30\u4e5f\u662f\u95dc\u9375\u3002\u6bcf\u500b\u4eba\u7684\u8eab\u9ad4\u72c0\u6cc1\u4e0d\u540c\uff0c\u75bc\u75db\u4f86\u6e90\u3001\u59ff\u52e2\u7fd2\u6163\u53ca\u751f\u6d3b\u65b9\u5f0f\u90fd\u6703\u5f71\u97ff\u7642\u7a0b\u6548\u679c\u3002\u900f\u904e\u521d\u6b21\u8a55\u4f30\uff0c\u5c08\u696d\u5e2b\u5085\u53ef\u4ee5\u91dd\u5c0d\u500b\u4eba\u72c0\u6cc1\u63d0\u4f9b\u6700\u5408\u9069\u7684\u8abf\u6574\u65b9\u6848\u3002\u4f8b\u5982\uff0c\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6\u8207\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6\u90fd\u63d0\u4f9b\u8a73\u7d30\u7684\u8a55\u4f30\u670d\u52d9\uff0c\u5e6b\u52a9\u6c11\u773e\u9078\u64c7\u6700\u9069\u5408\u7684\u7642\u7a0b\u3002<\/p>\n

\u6b64\u5916\uff0c\u9078\u64c7\u8ddd\u96e2\u65b9\u4fbf\u3001\u74b0\u5883\u8212\u9069\u7684\u7642\u7a0b\u6a5f\u69cb\uff0c\u4e5f\u80fd\u589e\u52a0\u5b9a\u671f\u4fdd\u5065\u7684\u53ef\u80fd\u6027\u3002\u826f\u597d\u7684\u6cbb\u7642\u74b0\u5883\u8207\u5c08\u696d\u6307\u5c0e\uff0c\u6703\u8b93\u6574\u9aa8\u6216\u6574\u5fa9\u904e\u7a0b\u66f4\u52a0\u5b89\u5168\u8207\u9ad8\u6548\u3002<\/p>\n

\u4fdd\u5065\u7684\u9577\u671f\u7b56\u7565<\/h2>\n

\u5065\u5eb7\u4e0d\u662f\u4e00\u8e74\u800c\u5c31\uff0c\u800c\u662f\u65e5\u7a4d\u6708\u7d2f\u7684\u7d50\u679c\u3002\u5efa\u7acb\u9577\u671f\u4fdd\u5065\u7b56\u7565\uff0c\u624d\u80fd\u771f\u6b63\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u3002\u5efa\u8b70\u5f9e\u4ee5\u4e0b\u5e7e\u500b\u65b9\u9762\u8457\u624b\uff1a<\/p>\n

    \n
  1. \n

    \u5b9a\u671f\u6aa2\u67e5\u8207\u8a55\u4f30<\/strong>\uff1a\u6bcf\u5e74\u6216\u6bcf\u534a\u5e74\u9032\u884c\u8eab\u9ad4\u6aa2\u67e5\uff0c\u53ca\u65e9\u767c\u73fe\u6f5b\u5728\u554f\u984c\u3002<\/p>\n<\/li>\n

  2. \n

    \u5c08\u696d\u624b\u6cd5\u7642\u7a0b\u7d50\u5408\u65e5\u5e38\u904b\u52d5<\/strong>\uff1a\u4f8b\u5982\u6574\u9aa8\u3001\u6574\u5fa9\u3001\u63a8\u62ff\u8207\u6838\u5fc3\u808c\u7fa4\u8a13\u7df4\u642d\u914d\u3002<\/p>\n<\/li>\n

  3. \n

    \u59ff\u52e2\u8207\u751f\u6d3b\u7fd2\u6163\u8abf\u6574<\/strong>\uff1a\u4fdd\u6301\u6b63\u78ba\u5750\u59ff\u3001\u9069\u5ea6\u4f11\u606f\u8207\u62c9\u4f38\u3002<\/p>\n<\/li>\n

  4. \n

    \u5747\u8861\u98f2\u98df\u8207\u5fc3\u7406\u8abf\u9069<\/strong>\uff1a\u88dc\u5145\u5fc5\u8981\u71df\u990a\u3001\u7dad\u6301\u60c5\u7dd2\u7a69\u5b9a\u3002<\/p>\n<\/li>\n

  5. \n

    \u5efa\u7acb\u500b\u4eba\u5316\u5065\u5eb7\u8a08\u756b<\/strong>\uff1a\u4f9d\u7167\u81ea\u8eab\u72c0\u6cc1\u9078\u64c7\u5408\u9069\u7642\u7a0b\u8207\u904b\u52d5\u65b9\u5f0f\u3002<\/p>\n<\/li>\n<\/ol>\n

    \u900f\u904e\u9019\u4e9b\u65b9\u6cd5\uff0c\u8eab\u9ad4\u5c07\u66f4\u5065\u5eb7\u3001\u5fc3\u60c5\u66f4\u8212\u9069\uff0c\u751f\u6d3b\u54c1\u8cea\u4e5f\u6703\u5927\u5e45\u63d0\u5347\u3002<\/p>\n

    \u7d50\u8a9e<\/h2>\n

    \u73fe\u4ee3\u4fdd\u5065\u4e0d\u50c5\u662f\u91dd\u5c0d\u75be\u75c5\u7684\u6cbb\u7642\uff0c\u66f4\u662f\u4e00\u7a2e\u751f\u6d3b\u65b9\u5f0f\u7684\u9078\u64c7\u3002\u5f9e\u65e5\u5e38\u59ff\u52e2\u3001\u904b\u52d5\u3001\u98f2\u98df\uff0c\u5230\u5c08\u696d\u6574\u5fa9\u3001\u6574\u9aa8\u8207\u63a8\u62ff\u7642\u7a0b\uff0c\u6bcf\u4e00\u74b0\u7bc0\u90fd\u80fd\u4e92\u76f8\u652f\u6490\uff0c\u8b93\u8eab\u5fc3\u9054\u5230\u6700\u4f73\u72c0\u614b\u3002\u7121\u8ad6\u662f\u70ba\u4e86\u6e1b\u8f15\u75bc\u75db\u3001\u6539\u5584\u59ff\u52e2\uff0c\u6216\u662f\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\uff0c\u63a1\u53d6\u5168\u65b9\u4f4d\u7684\u4fdd\u5065\u7b56\u7565\uff0c\u90fd\u662f\u73fe\u4ee3\u4eba\u4e0d\u53ef\u5ffd\u8996\u7684\u667a\u6167\u9078\u64c7\u3002\u5065\u5eb7\u4e0d\u662f\u4e00\u6642\u7684\u52aa\u529b\uff0c\u800c\u662f\u6301\u7e8c\u95dc\u6ce8\u8207\u8abf\u6574\u7684\u7d50\u679c\uff1b\u7576\u6211\u5011\u5b78\u6703\u7167\u9867\u81ea\u5df1\uff0c\u8eab\u9ad4\u8207\u5fc3\u9748\u90fd\u6703\u611f\u8b1d\u6211\u5011\u7684\u7528\u5fc3\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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