{"id":596,"date":"2024-11-15T00:42:07","date_gmt":"2024-11-15T00:42:07","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=596"},"modified":"2024-11-15T05:26:32","modified_gmt":"2024-11-15T05:26:32","slug":"zara-chinavisa-32","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/11\/15\/zara-chinavisa-32\/","title":{"rendered":"\u70ba\u5927\u9678\u53f0\u80de\u63d0\u4f9b\u7dca\u6025\u91ab\u7642\u670d\u52d9"},"content":{"rendered":"<p>\u5c0d\u65bc\u5c45\u4f4f\u5728\u4e2d\u570b\u5927\u9678\u7684\u53f0\u7063\u516c\u6c11\u4f86\u8aaa\uff0c\u5728\u767c\u751f\u5065\u5eb7\u5371\u6a5f\u6642\u7372\u5f97\u7dca\u6025\u91ab\u7642\u670d\u52d9\u81f3\u95dc\u91cd\u8981\u3002\u7121\u8ad6\u662f\u610f\u5916\u4e8b\u6545\u3001\u75be\u75c5\u6216\u5176\u4ed6\u91ab\u7642\u7dca\u6025\u60c5\u6cc1\uff0c\u4e86\u89e3\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\u4e26\u4e86\u89e3\u5fc5\u8981\u7684\u8a31\u53ef\u8b49\u548c\u7c3d\u8b49\u90fd\u53ef\u4ee5\u5c0d\u53ca\u6642\u63a5\u53d7\u6cbb\u7642\u7522\u751f\u91cd\u5927\u5f71\u97ff\u3002\u672c\u6587\u6982\u8ff0\u4e86\u53f0\u7063\u516c\u6c11\u6240\u9700\u7684\u57fa\u672c\u6587\u4ef6\uff0c\u5305\u62ec<strong>\u53f0\u80de\u8b49<\/strong>\u3001<strong>\u5927\u9678\u7c3d\u8b49<\/strong>\u548c<strong>\u5927\u9678\u5c45\u6c11\u65c5\u884c\u8b49<\/strong>\uff0c\u4ee5\u5e6b\u52a9\u4e86\u89e3\u53f0\u7063\u7684\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\u4e2d\u570b\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\u3002<\/p>\n<h3 id=\"1-\">1. \u53f0\u7063\u516c\u6c11\u5fc5\u8981\u7684\u8a31\u53ef\u8b49\u548c\u7c3d\u8b49-<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\">\u53f0\u80de\u8b49<\/a><\/h3>\n<p>\u5728\u4e2d\u570b\u5927\u9678\u7372\u5f97\u91ab\u7642\u670d\u52d9\u4e4b\u524d\uff0c\u53f0\u7063\u516c\u6c11\u9700\u8981\u78ba\u4fdd\u64c1\u6709\u9069\u7576\u7684\u6587\u4ef6\u3002\u60a8\u6301\u6709\u7684\u7c3d\u8b49\u6216\u8a31\u53ef\u8b49\u7684\u985e\u578b\u53ef\u4ee5\u6c7a\u5b9a\u60a8\u7372\u5f97\u7dca\u6025\u91ab\u7642\u8b77\u7406\u7684\u8cc7\u683c\u3001\u70ba\u60a8\u63d0\u4f9b\u7684\u670d\u52d9\u985e\u578b\u4ee5\u53ca\u7372\u5f97\u9019\u4e9b\u670d\u52d9\u7684\u96e3\u6613\u7a0b\u5ea6\u3002<\/p>\n<ul>\n<li><strong>\u53f0\u80de\u8b49<\/strong>\uff1a\u6b64\u8a31\u53ef\u8b49\u5c08\u70ba\u5728\u4e2d\u570b\u5927\u9678\u5c45\u4f4f\u6216\u5de5\u4f5c\u7684\u53f0\u7063\u516c\u6c11\u800c\u8a2d\u8a08\u3002\u5b83\u7684\u529f\u80fd\u985e\u4f3c\u65bc\u4e2d\u570b\u8eab\u4efd\u8b49\uff0c\u5141\u8a31\u53f0\u7063\u516c\u6c11\u4eab\u53d7\u8207\u4e2d\u570b\u516c\u6c11\u76f8\u540c\u7684\u91ab\u7642\u670d\u52d9\u3002\u5982\u679c\u60a8\u6301\u6709\u53f0\u80de\u8b49\uff0c\u60a8\u53ef\u4ee5\u8f15\u9b06\u5730\u5728\u4e2d\u570b\u5927\u9678\u7684\u5927\u591a\u6578\u91ab\u9662\u7372\u5f97\u7dca\u6025\u548c\u5e38\u898f\u91ab\u7642\u670d\u52d9\u3002\u8a72\u8a31\u53ef\u8b49\u7c21\u5316\u4e86\u63a5\u53d7\u8b77\u7406\u7684\u904e\u7a0b\uff0c\u4e26\u6d88\u9664\u4e86\u5176\u4ed6\u5916\u570b\u4eba\u53ef\u80fd\u9762\u81e8\u7684\u8a31\u591a\u5b98\u50da\u969c\u7919\u3002\u9019\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\u5c24\u5176\u91cd\u8981\uff0c\u56e0\u70ba\u5b83\u5c07\u6709\u52a9\u65bc\u52a0\u5feb\u91ab\u9662\u639b\u865f\u548c\u6cbb\u7642\u901f\u5ea6\u3002<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u81fa\u5317\u5e02\/\">\u53f0\u80de\u8b49\u53f0\u5317<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u5927\u9678\u7c3d\u8b49<\/strong>\uff1a\u8207\u6301\u6709\u53f0\u7063\u540c\u80de\u901a\u884c\u8b49\u7684\u53f0\u7063\u516c\u6c11\u76f8\u6bd4\uff0c\u6301\u6709<strong>\u5927\u9678\u7c3d\u8b49<\/strong>\uff08\u4f8b\u5982\u65c5\u904a\u7c3d\u8b49\u3001\u5b78\u751f\u7c3d\u8b49\u6216\u5de5\u4f5c\u7c3d\u8b49\uff09\u7684\u53f0\u7063\u516c\u6c11\u5728\u7372\u5f97\u91ab\u7642\u670d\u52d9\u65b9\u9762\u53ef\u80fd\u53d7\u5230\u66f4\u591a\u9650\u5236\u3002\u96d6\u7136\u4ed6\u5011\u4ecd\u7136\u53ef\u4ee5\u7372\u5f97\u7dca\u6025\u91ab\u7642\u670d\u52d9\uff0c\u4f46\u904e\u7a0b\u53ef\u80fd\u6703\u66f4\u52a0\u8907\u96dc\uff0c\u56e0\u70ba\u4ed6\u5011\u9700\u8981\u63d0\u4f9b\u986f\u793a\u5176\u7c3d\u8b49\u72c0\u614b\u7684\u6587\u4ef6\u3002\u5916\u570b\u4eba\u53ef\u80fd\u9700\u8981\u81ea\u4ed8\u8cbb\u7528\uff0c\u91ab\u9662\u53ef\u80fd\u6703\u8981\u6c42\u63d0\u4f9b\u4fdd\u96aa\u6216\u8ca1\u52d9\u80fd\u529b\u8b49\u660e\u4f86\u652f\u4ed8\u91ab\u7642\u8cbb\u7528\u3002\u91ab\u9662\u5c0d\u65bc\u975e\u5c45\u6c11\u4e5f\u53ef\u80fd\u6709\u4e0d\u540c\u7684\u653f\u7b56\uff0c\u9019\u53ef\u80fd\u6d89\u53ca\u66f4\u9577\u7684\u7b49\u5f85\u6642\u9593\u6216\u9700\u8981\u66f4\u5ee3\u6cdb\u7684\u6587\u4ef6\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u5f80\u4f86\u5927\u9678\u5c45\u6c11\u901a\u884c\u8b49<\/strong>\uff1a\u5728\u4e2d\u570b\u5927\u9678\u9577\u671f\u5c45\u4f4f\u6216\u5df2\u5b9a\u5c45\u7684\u53f0\u7063\u516c\u6c11\uff0c\u53ef\u6301\u6709<strong>\u5f80\u4f86\u5927\u9678\u5c45\u6c11\u901a\u884c\u8b49<\/strong>\u3002\u8a72\u8a31\u53ef\u8b49\u5141\u8a31\u53f0\u7063\u516c\u6c11\u5728\u4e2d\u570b\u5c45\u4f4f\u800c\u7121\u9700\u55ae\u7368\u7684\u7c3d\u8b49\u3002\u5b83\u9084\u53ef\u4ee5\u66f4\u5bb9\u6613\u5730\u6388\u4e88\u91ab\u7642\u4fdd\u5065\u670d\u52d9\uff0c\u985e\u4f3c\u65bc\u6301\u6709\u53f0\u7063\u540c\u80de\u8a31\u53ef\u8b49\u7684\u4eba\u3002\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\uff0c\u8a72\u8a31\u53ef\u8b49\u53ef\u4ee5\u52a0\u5feb\u7372\u5f97\u91ab\u7642\u6551\u52a9\u7684\u904e\u7a0b\uff0c\u56e0\u70ba\u5b83\u53ef\u4ee5\u4f5c\u70ba\u653f\u5e9c\u9812\u767c\u7684\u8eab\u4efd\u8b49\u4ef6\uff0c\u4e26\u6709\u52a9\u65bc\u78ba\u5b9a\u60a8\u7372\u5f97\u7dca\u6025\u8b77\u7406\u548c\u6301\u7e8c\u8b77\u7406\u7684\u8cc7\u683c\u3002<\/li>\n<\/ul>\n<h3 id=\"2-\">2. \u7372\u5f97\u7dca\u6025\u91ab\u7642\u670d\u52d9-<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u81fa\u4e2d\u5e02\/\">\u53f0\u80de\u8b49\u53f0\u4e2d<\/a><\/h3>\n<p>\u4e2d\u570b\u5167\u5730\u7684\u7dca\u6025\u91ab\u7642\u670d\u52d9\u666e\u904d\u8f03\u70ba\u4fbf\u6377\uff0c\u7279\u5225\u662f\u5728\u5317\u4eac\u3001\u4e0a\u6d77\u3001\u5ee3\u5dde\u7b49\u5927\u57ce\u5e02\uff0c\u91ab\u9662\u64c1\u6709\u5148\u9032\u7684\u91ab\u7642\u8a2d\u65bd\u3002\u7372\u5f97\u53ca\u6642\u7167\u8b77\u7684\u95dc\u9375\u5728\u65bc\u505a\u597d\u6e96\u5099\u4e26\u4e86\u89e3\u8a72\u7cfb\u7d71\uff1a<\/p>\n<ul>\n<li><strong>\u7dca\u6025\u96fb\u8a71\u865f\u78bc<\/strong>\uff1a\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\uff0c\u5728\u4e2d\u570b\u5927\u9678\u7684\u53f0\u7063\u516c\u6c11\u61c9\u8a72\u77e5\u9053\u7dca\u6025\u806f\u7d61\u96fb\u8a71\u865f\u78bc\u3002\u4e2d\u570b\u6551\u8b77\u8eca\u670d\u52d9\u7684\u901a\u7528\u7dca\u6025\u96fb\u8a71\u865f\u78bc\u662f<strong>120<\/strong>\u3002\u5c0d\u65bc\u706b\u707d\u6216\u8b66\u5bdf\u7dca\u6025\u60c5\u6cc1\uff0c\u96fb\u8a71\u865f\u78bc\u5206\u5225\u70ba\u00a0<strong>119<\/strong>\u00a0\u548c\u00a0<strong>110<\/strong>\u3002\u5efa\u8b70\u4fdd\u5b58\u9019\u4e9b\u6578\u5b57\u4e26\u96a8\u6642\u53ef\u7528\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u91ab\u9662\u901a\u9053<\/strong>\uff1a\u5982\u679c\u767c\u751f\u7dca\u6025\u60c5\u6cc1\uff0c\u53f0\u7063\u516c\u6c11\u53ef\u4ee5\u76f4\u63a5\u524d\u5f80\u6700\u8fd1\u7684\u91ab\u9662\u3002\u57ce\u5e02\u5730\u5340\u8f03\u5927\u7684\u91ab\u9662\u901a\u5e38\u8a2d\u6709\u6025\u8a3a\u5ba4 (ER)\uff0c\u5c08\u9580\u70ba\u5916\u570b\u4eba\u63d0\u4f9b\u670d\u52d9\u4e26\u63d0\u4f9b\u5373\u6642\u6cbb\u7642\u3002\u5c0d\u65bc\u6301\u6709\u53f0\u80de\u8b49\u6216\u5c45\u6c11\u65c5\u884c\u8b49\u7684\u4eba\u4f86\u8aaa\uff0c\u5165\u9662\u6cbb\u7642\u6240\u9700\u7684\u6587\u66f8\u5de5\u4f5c\u901a\u5e38\u8f03\u5c11\u3002\u7136\u800c\uff0c\u5982\u679c\u60a8\u6301\u6709\u5167\u5730\u7c3d\u8b49\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u51fa\u793a\u4fdd\u96aa\u8b49\u660e\u6216\u9810\u4ed8\u91ab\u7642\u8cbb\u7528\u3002\u5982\u679c\u60a8\u7121\u6cd5\u7528\u666e\u901a\u8a71\u6d41\u5229\u4ea4\u6d41\uff0c\u5c0b\u6c42\u570b\u969b\u91ab\u9662\u6216\u64c1\u6709\u96d9\u8a9e\u5de5\u4f5c\u4eba\u54e1\u7684\u91ab\u9662\u53ef\u80fd\u6709\u52a9\u65bc\u6e1b\u5c11\u7dca\u6025\u60c5\u6cc1\u4e0b\u7684\u8a9e\u8a00\u969c\u7919\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u79c1\u7acb\u8207\u516c\u7acb\u91ab\u7642\u4fdd\u5065<\/strong>\uff1a\u4e2d\u570b\u5927\u9678\u7684\u79c1\u7acb\u91ab\u9662\u53ef\u80fd\u63d0\u4f9b\u66f4\u9ad8\u54c1\u8cea\u7684\u8b77\u7406\uff0c\u4f46\u901a\u5e38\u6210\u672c\u66f4\u9ad8\u3002\u516c\u7acb\u91ab\u9662\u96d6\u7136\u50f9\u683c\u8f03\u4fbf\u5b9c\uff0c\u4f46\u7b49\u5f85\u6642\u9593\u53ef\u80fd\u66f4\u9577\u3002\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\uff0c\u79c1\u7acb\u548c\u516c\u7acb\u91ab\u9662\u90fd\u6709\u80fd\u529b\u63d0\u4f9b\u6551\u751f\u5e79\u9810\u63aa\u65bd\uff0c\u4f46\u7372\u5f97\u8b77\u7406\u7684\u96e3\u6613\u7a0b\u5ea6\u53ef\u80fd\u53d6\u6c7a\u65bc\u60a8\u7684\u8a31\u53ef\u8b49\u6216\u7c3d\u8b49\u985e\u578b\u3002<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u81fa\u5357\u5e02\/\">\u53f0\u80de\u8b49\u53f0\u5357<\/a><\/li>\n<\/ul>\n<h3 id=\"3-\">3. \u51fa\u73fe\u91ab\u7642\u7dca\u6025\u72c0\u6cc1\u6642\u8a72\u600e\u9ebc\u8fa6-<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u9ad8\u96c4\u5e02\/\">\u53f0\u80de\u8b49\u9ad8\u96c4<\/a><\/h3>\n<p>\u9762\u81e8\u91ab\u7642\u7dca\u6025\u60c5\u6cc1\u6642\uff0c\u9996\u8981\u4efb\u52d9\u662f\u7acb\u5373\u7372\u5f97\u5354\u52a9\u3002\u4ee5\u4e0b\u662f\u53f0\u7063\u570b\u6c11\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\u61c9\u5c0d\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\u7684\u4e00\u4e9b\u63d0\u793a\uff1a<\/p>\n<ul>\n<li><strong>\u4e86\u89e3\u60a8\u7684\u4fdd\u96aa\u7bc4\u570d<\/strong>\uff1a\u5982\u679c\u60a8\u6301\u6709\u5167\u5730\u7c3d\u8b49\u6216\u5c45\u6c11\u65c5\u884c\u8b49\uff0c\u5247\u5fc5\u9808\u64c1\u6709\u6db5\u84cb\u91ab\u7642\u7dca\u6025\u60c5\u6cc1\u7684\u65c5\u904a\u6216\u5065\u5eb7\u4fdd\u96aa\u3002\u6aa2\u67e5\u60a8\u7684\u4fdd\u96aa\u516c\u53f8\u662f\u5426\u8207\u4e2d\u570b\u7684\u91ab\u9662\u7c3d\u8a02\u4e86\u5354\u8b70\uff0c\u6216\u8005\u60a8\u662f\u5426\u9700\u8981\u81ea\u4ed8\u8cbb\u7528\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u4f7f\u7528\u6b63\u78ba\u7684\u6587\u4ef6<\/strong>\uff1a\u5230\u9054\u91ab\u9662\u6642\uff0c\u8acb\u52d9\u5fc5\u51fa\u793a\u60a8\u7684<strong>\u53f0\u80de\u8b49<\/strong>\u3001<strong>\u5927\u9678\u7c3d\u8b49<\/strong>\u6216<strong>\u5c45\u6c11\u65c5\u884c\u8b49<\/strong>\uff0c\u4ee5\u78ba\u4fdd\u60a8\u7684\u6cbb\u7642\u5f97\u5230\u8655\u7406\u5f88\u5feb\u3002\u6709\u4e9b\u91ab\u9662\u53ef\u80fd\u9084\u9700\u8981\u60a8\u7684\u8b77\u7167\u6216\u75c5\u53f2\u7b49\u6587\u4ef6\u3002\u8acb\u52d9\u5fc5\u6e96\u5099\u597d\u9019\u4e9b\u6587\u4ef6\u4ee5\u907f\u514d\u5ef6\u8aa4\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u5c0b\u6c42\u570b\u969b\u91ab\u9662\u6216\u8a3a\u6240<\/strong>\uff1a\u5982\u679c\u60a8\u4e0d\u719f\u6089\u7576\u5730\u7684\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\u6216\u8a9e\u8a00\uff0c\u570b\u969b\u91ab\u9662\u53ef\u80fd\u662f\u4e00\u500b\u4e0d\u932f\u7684\u9078\u64c7\u3002\u8a31\u591a\u5927\u57ce\u5e02\u90fd\u6709\u5c08\u9580\u70ba\u5916\u7c4d\u4eba\u58eb\u670d\u52d9\u7684\u91ab\u9662\uff0c\u4e26\u63d0\u4f9b\u82f1\u8a9e\u670d\u52d9\uff0c\u9019\u6709\u52a9\u65bc\u6e1b\u5c11\u7dca\u6025\u60c5\u6cc1\u4e0b\u7684\u6df7\u4e82\u3002<\/li>\n<\/ul>\n<h3>\u7d50\u8ad6<\/h3>\n<p>\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\uff0c\u53f0\u7063\u516c\u6c11\u53ef\u4ee5\u5728\u4e2d\u570b\u5927\u9678\u7372\u5f97\u91ab\u7642\u670d\u52d9\uff0c\u4f46\u4e86\u89e3\u60a8\u7684\u7c3d\u8b49\u6216\u8a31\u53ef\u8b49\u7684\u7279\u5b9a\u8981\u6c42\u81f3\u95dc\u91cd\u8981\u3002\u53f0\u80de\u8b49\u548c\u5f80\u4f86\u5927\u9678\u5c45\u6c11\u901a\u884c\u8b49\u7c21\u5316\u4e86\u7372\u5f97\u7dca\u6025\u91ab\u7642\u8b77\u7406\u7684\u6d41\u7a0b\uff0c\u800c\u5927\u9678\u7c3d\u8b49\u53ef\u80fd\u9700\u8981\u984d\u5916\u7684\u6587\u4ef6\u6216\u4fdd\u96aa\u3002\u900f\u904e\u4e86\u89e3\u95dc\u9375\u7684\u7dca\u6025\u806f\u7d61\u96fb\u8a71\u3001\u638c\u63e1\u5fc5\u8981\u7684\u6587\u4ef6\u4e26\u4e86\u89e3\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\uff0c\u53f0\u7063\u516c\u6c11\u53ef\u4ee5\u78ba\u4fdd\u4ed6\u5011\u5728\u95dc\u9375\u6642\u523b\u5f97\u5230\u53ca\u6642\u7684\u7167\u9867\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5c0d\u65bc\u5c45\u4f4f\u5728\u4e2d\u570b\u5927\u9678\u7684\u53f0\u7063\u516c\u6c11\u4f86\u8aaa\uff0c\u5728\u767c\u751f\u5065\u5eb7\u5371\u6a5f\u6642\u7372\u5f97\u7dca\u6025\u91ab\u7642\u670d\u52d9\u81f3\u95dc\u91cd\u8981\u3002\u7121\u8ad6\u662f\u610f\u5916\u4e8b\u6545\u3001\u75be\u75c5\u6216\u5176\u4ed6\u91ab\u7642\u7dca\u6025\u60c5\u6cc1\uff0c\u4e86\u89e3\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\u4e26\u4e86\u89e3\u5fc5\u8981\u7684\u8a31\u53ef\u8b49\u548c\u7c3d\u8b49\u90fd\u53ef\u4ee5\u5c0d\u53ca\u6642\u63a5\u53d7\u6cbb\u7642\u7522\u751f\u91cd\u5927\u5f71\u97ff\u3002\u672c\u6587\u6982\u8ff0\u4e86\u53f0\u7063\u516c\u6c11\u6240\u9700\u7684\u57fa\u672c\u6587\u4ef6\uff0c\u5305\u62ec\u53f0\u80de\u8b49\u3001\u5927\u9678\u7c3d\u8b49\u548c\u5927\u9678\u5c45\u6c11\u65c5\u884c\u8b49\uff0c\u4ee5\u5e6b\u52a9\u4e86\u89e3\u53f0\u7063\u7684\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\u4e2d\u570b\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\u3002 1. \u53f0\u7063\u516c\u6c11\u5fc5\u8981\u7684\u8a31\u53ef\u8b49\u548c\u7c3d\u8b49-\u53f0\u80de\u8b49 \u5728\u4e2d\u570b\u5927\u9678\u7372\u5f97\u91ab\u7642\u670d\u52d9\u4e4b\u524d\uff0c\u53f0\u7063\u516c\u6c11\u9700\u8981\u78ba\u4fdd\u64c1\u6709\u9069\u7576\u7684\u6587\u4ef6\u3002\u60a8\u6301\u6709\u7684\u7c3d\u8b49\u6216\u8a31\u53ef\u8b49\u7684\u985e\u578b\u53ef\u4ee5\u6c7a\u5b9a\u60a8\u7372\u5f97\u7dca\u6025\u91ab\u7642\u8b77\u7406\u7684\u8cc7\u683c\u3001\u70ba\u60a8\u63d0\u4f9b\u7684\u670d\u52d9\u985e\u578b\u4ee5\u53ca\u7372\u5f97\u9019\u4e9b\u670d\u52d9\u7684\u96e3\u6613\u7a0b\u5ea6\u3002 \u53f0\u80de\u8b49\uff1a\u6b64\u8a31\u53ef\u8b49\u5c08\u70ba\u5728\u4e2d\u570b\u5927\u9678\u5c45\u4f4f\u6216\u5de5\u4f5c\u7684\u53f0\u7063\u516c\u6c11\u800c\u8a2d\u8a08\u3002\u5b83\u7684\u529f\u80fd\u985e\u4f3c\u65bc\u4e2d\u570b\u8eab\u4efd\u8b49\uff0c\u5141\u8a31\u53f0\u7063\u516c\u6c11\u4eab\u53d7\u8207\u4e2d\u570b\u516c\u6c11\u76f8\u540c\u7684\u91ab\u7642\u670d\u52d9\u3002\u5982\u679c\u60a8\u6301\u6709\u53f0\u80de\u8b49\uff0c\u60a8\u53ef\u4ee5\u8f15\u9b06\u5730\u5728\u4e2d\u570b\u5927\u9678\u7684\u5927\u591a\u6578\u91ab\u9662\u7372\u5f97\u7dca\u6025\u548c\u5e38\u898f\u91ab\u7642\u670d\u52d9\u3002\u8a72\u8a31\u53ef\u8b49\u7c21\u5316\u4e86\u63a5\u53d7\u8b77\u7406\u7684\u904e\u7a0b\uff0c\u4e26\u6d88\u9664\u4e86\u5176\u4ed6\u5916\u570b\u4eba\u53ef\u80fd\u9762\u81e8\u7684\u8a31\u591a\u5b98\u50da\u969c\u7919\u3002\u9019\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\u5c24\u5176\u91cd\u8981\uff0c\u56e0\u70ba\u5b83\u5c07\u6709\u52a9\u65bc\u52a0\u5feb\u91ab\u9662\u639b\u865f\u548c\u6cbb\u7642\u901f\u5ea6\u3002\u53f0\u80de\u8b49\u53f0\u5317 \u5927\u9678\u7c3d\u8b49\uff1a\u8207\u6301\u6709\u53f0\u7063\u540c\u80de\u901a\u884c\u8b49\u7684\u53f0\u7063\u516c\u6c11\u76f8\u6bd4\uff0c\u6301\u6709\u5927\u9678\u7c3d\u8b49\uff08\u4f8b\u5982\u65c5\u904a\u7c3d\u8b49\u3001\u5b78\u751f\u7c3d\u8b49\u6216\u5de5\u4f5c\u7c3d\u8b49\uff09\u7684\u53f0\u7063\u516c\u6c11\u5728\u7372\u5f97\u91ab\u7642\u670d\u52d9\u65b9\u9762\u53ef\u80fd\u53d7\u5230\u66f4\u591a\u9650\u5236\u3002\u96d6\u7136\u4ed6\u5011\u4ecd\u7136\u53ef\u4ee5\u7372\u5f97\u7dca\u6025\u91ab\u7642\u670d\u52d9\uff0c\u4f46\u904e\u7a0b\u53ef\u80fd\u6703\u66f4\u52a0\u8907\u96dc\uff0c\u56e0\u70ba\u4ed6\u5011\u9700\u8981\u63d0\u4f9b\u986f\u793a\u5176\u7c3d\u8b49\u72c0\u614b\u7684\u6587\u4ef6\u3002\u5916\u570b\u4eba\u53ef\u80fd\u9700\u8981\u81ea\u4ed8\u8cbb\u7528\uff0c\u91ab\u9662\u53ef\u80fd\u6703\u8981\u6c42\u63d0\u4f9b\u4fdd\u96aa\u6216\u8ca1\u52d9\u80fd\u529b\u8b49\u660e\u4f86\u652f\u4ed8\u91ab\u7642\u8cbb\u7528\u3002\u91ab\u9662\u5c0d\u65bc\u975e\u5c45\u6c11\u4e5f\u53ef\u80fd\u6709\u4e0d\u540c\u7684\u653f\u7b56\uff0c\u9019\u53ef\u80fd\u6d89\u53ca\u66f4\u9577\u7684\u7b49\u5f85\u6642\u9593\u6216\u9700\u8981\u66f4\u5ee3\u6cdb\u7684\u6587\u4ef6\u3002 \u5f80\u4f86\u5927\u9678\u5c45\u6c11\u901a\u884c\u8b49\uff1a\u5728\u4e2d\u570b\u5927\u9678\u9577\u671f\u5c45\u4f4f\u6216\u5df2\u5b9a\u5c45\u7684\u53f0\u7063\u516c\u6c11\uff0c\u53ef\u6301\u6709\u5f80\u4f86\u5927\u9678\u5c45\u6c11\u901a\u884c\u8b49\u3002\u8a72\u8a31\u53ef\u8b49\u5141\u8a31\u53f0\u7063\u516c\u6c11\u5728\u4e2d\u570b\u5c45\u4f4f\u800c\u7121\u9700\u55ae\u7368\u7684\u7c3d\u8b49\u3002\u5b83\u9084\u53ef\u4ee5\u66f4\u5bb9\u6613\u5730\u6388\u4e88\u91ab\u7642\u4fdd\u5065\u670d\u52d9\uff0c\u985e\u4f3c\u65bc\u6301\u6709\u53f0\u7063\u540c\u80de\u8a31\u53ef\u8b49\u7684\u4eba\u3002\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\uff0c\u8a72\u8a31\u53ef\u8b49\u53ef\u4ee5\u52a0\u5feb\u7372\u5f97\u91ab\u7642\u6551\u52a9\u7684\u904e\u7a0b\uff0c\u56e0\u70ba\u5b83\u53ef\u4ee5\u4f5c\u70ba\u653f\u5e9c\u9812\u767c\u7684\u8eab\u4efd\u8b49\u4ef6\uff0c\u4e26\u6709\u52a9\u65bc\u78ba\u5b9a\u60a8\u7372\u5f97\u7dca\u6025\u8b77\u7406\u548c\u6301\u7e8c\u8b77\u7406\u7684\u8cc7\u683c\u3002 2. \u7372\u5f97\u7dca\u6025\u91ab\u7642\u670d\u52d9-\u53f0\u80de\u8b49\u53f0\u4e2d \u4e2d\u570b\u5167\u5730\u7684\u7dca\u6025\u91ab\u7642\u670d\u52d9\u666e\u904d\u8f03\u70ba\u4fbf\u6377\uff0c\u7279\u5225\u662f\u5728\u5317\u4eac\u3001\u4e0a\u6d77\u3001\u5ee3\u5dde\u7b49\u5927\u57ce\u5e02\uff0c\u91ab\u9662\u64c1\u6709\u5148\u9032\u7684\u91ab\u7642\u8a2d\u65bd\u3002\u7372\u5f97\u53ca\u6642\u7167\u8b77\u7684\u95dc\u9375\u5728\u65bc\u505a\u597d\u6e96\u5099\u4e26\u4e86\u89e3\u8a72\u7cfb\u7d71\uff1a \u7dca\u6025\u96fb\u8a71\u865f\u78bc\uff1a\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\uff0c\u5728\u4e2d\u570b\u5927\u9678\u7684\u53f0\u7063\u516c\u6c11\u61c9\u8a72\u77e5\u9053\u7dca\u6025\u806f\u7d61\u96fb\u8a71\u865f\u78bc\u3002\u4e2d\u570b\u6551\u8b77\u8eca\u670d\u52d9\u7684\u901a\u7528\u7dca\u6025\u96fb\u8a71\u865f\u78bc\u662f120\u3002\u5c0d\u65bc\u706b\u707d\u6216\u8b66\u5bdf\u7dca\u6025\u60c5\u6cc1\uff0c\u96fb\u8a71\u865f\u78bc\u5206\u5225\u70ba\u00a0119\u00a0\u548c\u00a0110\u3002\u5efa\u8b70\u4fdd\u5b58\u9019\u4e9b\u6578\u5b57\u4e26\u96a8\u6642\u53ef\u7528\u3002 \u91ab\u9662\u901a\u9053\uff1a\u5982\u679c\u767c\u751f\u7dca\u6025\u60c5\u6cc1\uff0c\u53f0\u7063\u516c\u6c11\u53ef\u4ee5\u76f4\u63a5\u524d\u5f80\u6700\u8fd1\u7684\u91ab\u9662\u3002\u57ce\u5e02\u5730\u5340\u8f03\u5927\u7684\u91ab\u9662\u901a\u5e38\u8a2d\u6709\u6025\u8a3a\u5ba4 (ER)\uff0c\u5c08\u9580\u70ba\u5916\u570b\u4eba\u63d0\u4f9b\u670d\u52d9\u4e26\u63d0\u4f9b\u5373\u6642\u6cbb\u7642\u3002\u5c0d\u65bc\u6301\u6709\u53f0\u80de\u8b49\u6216\u5c45\u6c11\u65c5\u884c\u8b49\u7684\u4eba\u4f86\u8aaa\uff0c\u5165\u9662\u6cbb\u7642\u6240\u9700\u7684\u6587\u66f8\u5de5\u4f5c\u901a\u5e38\u8f03\u5c11\u3002\u7136\u800c\uff0c\u5982\u679c\u60a8\u6301\u6709\u5167\u5730\u7c3d\u8b49\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u51fa\u793a\u4fdd\u96aa\u8b49\u660e\u6216\u9810\u4ed8\u91ab\u7642\u8cbb\u7528\u3002\u5982\u679c\u60a8\u7121\u6cd5\u7528\u666e\u901a\u8a71\u6d41\u5229\u4ea4\u6d41\uff0c\u5c0b\u6c42\u570b\u969b\u91ab\u9662\u6216\u64c1\u6709\u96d9\u8a9e\u5de5\u4f5c\u4eba\u54e1\u7684\u91ab\u9662\u53ef\u80fd\u6709\u52a9\u65bc\u6e1b\u5c11\u7dca\u6025\u60c5\u6cc1\u4e0b\u7684\u8a9e\u8a00\u969c\u7919\u3002 \u79c1\u7acb\u8207\u516c\u7acb\u91ab\u7642\u4fdd\u5065\uff1a\u4e2d\u570b\u5927\u9678\u7684\u79c1\u7acb\u91ab\u9662\u53ef\u80fd\u63d0\u4f9b\u66f4\u9ad8\u54c1\u8cea\u7684\u8b77\u7406\uff0c\u4f46\u901a\u5e38\u6210\u672c\u66f4\u9ad8\u3002\u516c\u7acb\u91ab\u9662\u96d6\u7136\u50f9\u683c\u8f03\u4fbf\u5b9c\uff0c\u4f46\u7b49\u5f85\u6642\u9593\u53ef\u80fd\u66f4\u9577\u3002\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\uff0c\u79c1\u7acb\u548c\u516c\u7acb\u91ab\u9662\u90fd\u6709\u80fd\u529b\u63d0\u4f9b\u6551\u751f\u5e79\u9810\u63aa\u65bd\uff0c\u4f46\u7372\u5f97\u8b77\u7406\u7684\u96e3\u6613\u7a0b\u5ea6\u53ef\u80fd\u53d6\u6c7a\u65bc\u60a8\u7684\u8a31\u53ef\u8b49\u6216\u7c3d\u8b49\u985e\u578b\u3002\u53f0\u80de\u8b49\u53f0\u5357 3. \u51fa\u73fe\u91ab\u7642\u7dca\u6025\u72c0\u6cc1\u6642\u8a72\u600e\u9ebc\u8fa6-\u53f0\u80de\u8b49\u9ad8\u96c4 \u9762\u81e8\u91ab\u7642\u7dca\u6025\u60c5\u6cc1\u6642\uff0c\u9996\u8981\u4efb\u52d9\u662f\u7acb\u5373\u7372\u5f97\u5354\u52a9\u3002\u4ee5\u4e0b\u662f\u53f0\u7063\u570b\u6c11\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\u61c9\u5c0d\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\u7684\u4e00\u4e9b\u63d0\u793a\uff1a \u4e86\u89e3\u60a8\u7684\u4fdd\u96aa\u7bc4\u570d\uff1a\u5982\u679c\u60a8\u6301\u6709\u5167\u5730\u7c3d\u8b49\u6216\u5c45\u6c11\u65c5\u884c\u8b49\uff0c\u5247\u5fc5\u9808\u64c1\u6709\u6db5\u84cb\u91ab\u7642\u7dca\u6025\u60c5\u6cc1\u7684\u65c5\u904a\u6216\u5065\u5eb7\u4fdd\u96aa\u3002\u6aa2\u67e5\u60a8\u7684\u4fdd\u96aa\u516c\u53f8\u662f\u5426\u8207\u4e2d\u570b\u7684\u91ab\u9662\u7c3d\u8a02\u4e86\u5354\u8b70\uff0c\u6216\u8005\u60a8\u662f\u5426\u9700\u8981\u81ea\u4ed8\u8cbb\u7528\u3002 \u4f7f\u7528\u6b63\u78ba\u7684\u6587\u4ef6\uff1a\u5230\u9054\u91ab\u9662\u6642\uff0c\u8acb\u52d9\u5fc5\u51fa\u793a\u60a8\u7684\u53f0\u80de\u8b49\u3001\u5927\u9678\u7c3d\u8b49\u6216\u5c45\u6c11\u65c5\u884c\u8b49\uff0c\u4ee5\u78ba\u4fdd\u60a8\u7684\u6cbb\u7642\u5f97\u5230\u8655\u7406\u5f88\u5feb\u3002\u6709\u4e9b\u91ab\u9662\u53ef\u80fd\u9084\u9700\u8981\u60a8\u7684\u8b77\u7167\u6216\u75c5\u53f2\u7b49\u6587\u4ef6\u3002\u8acb\u52d9\u5fc5\u6e96\u5099\u597d\u9019\u4e9b\u6587\u4ef6\u4ee5\u907f\u514d\u5ef6\u8aa4\u3002 \u5c0b\u6c42\u570b\u969b\u91ab\u9662\u6216\u8a3a\u6240\uff1a\u5982\u679c\u60a8\u4e0d\u719f\u6089\u7576\u5730\u7684\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\u6216\u8a9e\u8a00\uff0c\u570b\u969b\u91ab\u9662\u53ef\u80fd\u662f\u4e00\u500b\u4e0d\u932f\u7684\u9078\u64c7\u3002\u8a31\u591a\u5927\u57ce\u5e02\u90fd\u6709\u5c08\u9580\u70ba\u5916\u7c4d\u4eba\u58eb\u670d\u52d9\u7684\u91ab\u9662\uff0c\u4e26\u63d0\u4f9b\u82f1\u8a9e\u670d\u52d9\uff0c\u9019\u6709\u52a9\u65bc\u6e1b\u5c11\u7dca\u6025\u60c5\u6cc1\u4e0b\u7684\u6df7\u4e82\u3002 \u7d50\u8ad6 \u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\uff0c\u53f0\u7063\u516c\u6c11\u53ef\u4ee5\u5728\u4e2d\u570b\u5927\u9678\u7372\u5f97\u91ab\u7642\u670d\u52d9\uff0c\u4f46\u4e86\u89e3\u60a8\u7684\u7c3d\u8b49\u6216\u8a31\u53ef\u8b49\u7684\u7279\u5b9a\u8981\u6c42\u81f3\u95dc\u91cd\u8981\u3002\u53f0\u80de\u8b49\u548c\u5f80\u4f86\u5927\u9678\u5c45\u6c11\u901a\u884c\u8b49\u7c21\u5316\u4e86\u7372\u5f97\u7dca\u6025\u91ab\u7642\u8b77\u7406\u7684\u6d41\u7a0b\uff0c\u800c\u5927\u9678\u7c3d\u8b49\u53ef\u80fd\u9700\u8981\u984d\u5916\u7684\u6587\u4ef6\u6216\u4fdd\u96aa\u3002\u900f\u904e\u4e86\u89e3\u95dc\u9375\u7684\u7dca\u6025\u806f\u7d61\u96fb\u8a71\u3001\u638c\u63e1\u5fc5\u8981\u7684\u6587\u4ef6\u4e26\u4e86\u89e3\u91ab\u7642\u4fdd\u5065\u7cfb\u7d71\uff0c\u53f0\u7063\u516c\u6c11\u53ef\u4ee5\u78ba\u4fdd\u4ed6\u5011\u5728\u95dc\u9375\u6642\u523b\u5f97\u5230\u53ca\u6642\u7684\u7167\u9867\u3002<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-596","post","type-post","status-publish","format-standard","hentry","category-chinavisa"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/596","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/comments?post=596"}],"version-history":[{"count":3,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/596\/revisions"}],"predecessor-version":[{"id":603,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/596\/revisions\/603"}],"wp:attachment":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/media?parent=596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/categories?post=596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/tags?post=596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}