{"id":697,"date":"2024-11-20T13:21:15","date_gmt":"2024-11-20T13:21:15","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=697"},"modified":"2024-11-20T13:21:15","modified_gmt":"2024-11-20T13:21:15","slug":"accounting-14","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/11\/20\/accounting-14\/","title":{"rendered":"\u5c08\u696d\u6703\u8a08\u5e2b\u5982\u4f55\u5354\u52a9\u516c\u53f8\u6e96\u5099\u8ca1\u52d9\u5831\u8868\u4ee5\u61c9\u5c0d\u5916\u90e8\u5be9\u8a08"},"content":{"rendered":"<p>\u5728\u73fe\u4eca\u4f01\u696d\u74b0\u5883\u4e2d\uff0c\u6b63\u78ba\u7684\u8ca1\u52d9\u5831\u8868\u6e96\u5099\u5c0d\u4f01\u696d\u904b\u71df\u81f3\u95dc\u91cd\u8981\uff0c\u5c24\u5176\u662f\u5728\u9762\u5c0d\u5916\u90e8\u5be9\u8a08\u6642\u3002\u7121\u8ad6\u662f\u4e0a\u5e02\u516c\u53f8\u9084\u662f\u4e2d\u5c0f\u578b\u4f01\u696d\uff0c\u90fd\u9700\u8981\u78ba\u4fdd\u5176\u8ca1\u52d9\u8cc7\u6599\u7684\u6e96\u78ba\u6027\u3001\u5b8c\u6574\u6027\u8207\u900f\u660e\u5ea6\u3002\u5c08\u696d\u6703\u8a08\u5e2b\u4e0d\u50c5\u5354\u52a9\u516c\u53f8\u8a2d\u7acb\u8207\u767b\u8a18\uff0c\u9084\u5728\u8ca1\u52d9\u5831\u8868\u7684\u6e96\u5099\u904e\u7a0b\u4e2d\u626e\u6f14\u91cd\u8981\u89d2\u8272\uff0c\u78ba\u4fdd\u516c\u53f8\u80fd\u9806\u5229\u61c9\u5c0d\u5916\u90e8\u5be9\u8a08\u3002\u672c\u6587\u5c07\u6df1\u5165\u63a2\u8a0e\u5c08\u696d\u6703\u8a08\u5e2b\u5982\u4f55\u5354\u52a9\u4f01\u696d\u6e96\u5099\u8ca1\u52d9\u5831\u8868\uff0c\u4e26\u4ecb\u7d39\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u63d0\u4f9b\u7684\u76f8\u95dc\u670d\u52d9\uff0c\u4ee5\u53ca\u5982\u4f55\u7ba1\u7406\u8ca1\u52d9\u98a8\u96aa\u4ee5\u78ba\u4fdd\u4f01\u696d\u7684\u5408\u898f\u904b\u4f5c\u3002<\/p>\n<h3>1. \u6703\u8a08\u5e2b\u7684\u89d2\u8272\u8207\u8077\u8cac<\/h3>\n<p>\u6703\u8a08\u5e2b\uff0c\u5c24\u5176\u662f\u5177\u6709\u5c08\u696d\u8cc7\u683c\u7684\u6703\u8a08\u5e2b\uff0c\u8ca0\u8cac\u5354\u52a9\u516c\u53f8\u6e96\u5099\u8ca1\u52d9\u5831\u8868\uff0c\u4e26\u63d0\u4f9b\u5c08\u696d\u5efa\u8b70\u4ee5\u78ba\u4fdd\u516c\u53f8\u8ca1\u52d9\u8cc7\u6599\u7b26\u5408\u6703\u8a08\u6e96\u5247\u548c\u6cd5\u898f\u8981\u6c42\u3002\u6703\u8a08\u5e2b\u7684\u8077\u8cac\u5305\u62ec\u4f46\u4e0d\u9650\u65bc\uff1a<\/p>\n<ul>\n<li><strong>\u8ca1\u52d9\u5831\u8868\u7684\u6e96\u5099\u8207\u5be9\u6838<\/strong>\uff1a\u6703\u8a08\u5e2b\u8ca0\u8cac\u6e96\u5099\u8cc7\u7522\u8ca0\u50b5\u8868\u3001\u640d\u76ca\u8868\u3001\u73fe\u91d1\u6d41\u91cf\u8868\u7b49\u8ca1\u52d9\u5831\u8868\uff0c\u4e26\u5c0d\u5176\u5167\u5bb9\u9032\u884c\u5be9\u6838\u8207\u78ba\u8a8d\u3002<\/li>\n<li><strong>\u8ca1\u52d9\u5408\u898f\u6027\u6aa2\u67e5<\/strong>\uff1a\u6703\u8a08\u5e2b\u6703\u78ba\u4fdd\u6240\u6709\u8ca1\u52d9\u8cc7\u6599\u7b26\u5408\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\u6216\u7576\u5730\u8ca1\u52d9\u5831\u544a\u898f\u7bc4\u3002<\/li>\n<li><strong>\u7a05\u52d9\u898f\u5283\u8207\u512a\u5316<\/strong>\uff1a\u900f\u904e\u5408\u7406\u7684\u7a05\u52d9\u898f\u5283\uff0c\u6703\u8a08\u5e2b\u5354\u52a9\u516c\u53f8\u964d\u4f4e\u7a05\u8ca0\uff0c\u540c\u6642\u9075\u5faa\u7a05\u6cd5\u8981\u6c42\u3002<\/li>\n<li><strong>\u61c9\u5c0d\u5916\u90e8\u5be9\u8a08<\/strong>\uff1a\u6703\u8a08\u5e2b\u6703\u6e96\u5099\u4e26\u63d0\u4f9b\u6240\u6709\u5fc5\u8981\u7684\u8ca1\u52d9\u8cc7\u6599\uff0c\u5e6b\u52a9\u516c\u53f8\u9806\u5229\u901a\u904e\u5916\u90e8\u5be9\u8a08\u3002<\/li>\n<\/ul>\n<h3>2. \u5c08\u696d\u6703\u8a08\u5e2b\u5982\u4f55\u5354\u52a9\u6e96\u5099\u8ca1\u52d9\u5831\u8868<\/h3>\n<p>\u6e96\u5099\u8ca1\u52d9\u5831\u8868\u662f\u6703\u8a08\u5e2b\u5354\u52a9\u516c\u53f8\u7684\u4e00\u9805\u57fa\u672c\u670d\u52d9\uff0c\u5c24\u5176\u5728\u9762\u5c0d\u5916\u90e8\u5be9\u8a08\u6642\u66f4\u70ba\u91cd\u8981\u3002\u5c08\u696d\u6703\u8a08\u5e2b\u6703\u6839\u64da\u516c\u53f8\u696d\u52d9\u7684\u5177\u9ad4\u60c5\u6cc1\uff0c\u8a2d\u8a08\u5408\u9069\u7684\u8ca1\u52d9\u5831\u544a\u6d41\u7a0b\uff0c\u78ba\u4fdd\u5831\u8868\u7684\u771f\u5be6\u6027\u8207\u5b8c\u6574\u6027\u3002\u4ee5\u4e0b\u662f\u6703\u8a08\u5e2b\u5728\u6e96\u5099\u8ca1\u52d9\u5831\u8868\u6642\u7684\u91cd\u8981\u6b65\u9a5f\uff1a<\/p>\n<h4>(1) \u78ba\u4fdd\u8ca1\u52d9\u8cc7\u6599\u7684\u6e96\u78ba\u6027<\/h4>\n<p>\u6703\u8a08\u5e2b\u6703\u6536\u96c6\u4e26\u6574\u7406\u516c\u53f8\u904e\u53bb\u4e00\u6bb5\u6642\u9593\u7684\u8ca1\u52d9\u8cc7\u6599\uff0c\u5305\u62ec\u6536\u5165\u3001\u652f\u51fa\u3001\u8cc7\u7522\u548c\u8ca0\u50b5\u7b49\u3002\u9019\u4e9b\u8cc7\u6599\u9700\u7d93\u904e\u53cd\u8986\u6838\u5c0d\uff0c\u78ba\u4fdd\u6c92\u6709\u932f\u8aa4\u6216\u907a\u6f0f\u3002<\/p>\n<h4>(2) \u6839\u64da\u6703\u8a08\u6e96\u5247\u7de8\u5236\u5831\u8868<\/h4>\n<p>\u5c08\u696d\u6703\u8a08\u5e2b\u6839\u64da\u7576\u5730\u7684\u6703\u8a08\u6e96\u5247\uff08\u5982\u53f0\u7063\u7684\u6703\u8a08\u6e96\u5247\u6216\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff09\u7de8\u5236\u8ca1\u52d9\u5831\u8868\uff0c\u9019\u6a23\u53ef\u4ee5\u4fdd\u8b49\u5831\u8868\u7684\u5408\u898f\u6027\u3002\u6703\u8a08\u5e2b\u6703\u8abf\u6574\u5e33\u76ee\uff0c\u4e26\u6839\u64da\u5fc5\u8981\u7684\u6703\u8a08\u539f\u5247\u9032\u884c\u4f30\u7b97\u548c\u8655\u7406\u3002<\/p>\n<h4>(3) \u6e96\u5099\u7a05\u52d9\u8cc7\u6599<\/h4>\n<p>\u6703\u8a08\u5e2b\u9700\u8981\u6e96\u5099\u597d\u6240\u6709\u8207\u7a05\u52d9\u76f8\u95dc\u7684\u8cc7\u6599\uff0c\u78ba\u4fdd\u516c\u53f8\u5728\u7e73\u7a05\u6642\u4e0d\u6703\u51fa\u73fe\u932f\u8aa4\u3002\u9019\u5305\u62ec\u5404\u7a2e\u53ef\u6263\u9664\u7684\u8cbb\u7528\u548c\u7a05\u52d9\u512a\u60e0\u7684\u904b\u7528\u3002<\/p>\n<h4>(4) \u8f14\u52a9\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406<\/h4>\n<p>\u5728\u6e96\u5099\u8ca1\u52d9\u5831\u8868\u6642\uff0c\u6703\u8a08\u5e2b\u540c\u6642\u6703\u5206\u6790\u516c\u53f8\u53ef\u80fd\u9762\u81e8\u7684\u8ca1\u52d9\u98a8\u96aa\uff0c\u5305\u62ec\u5e02\u5834\u98a8\u96aa\u3001\u4fe1\u7528\u98a8\u96aa\u548c\u6d41\u52d5\u6027\u98a8\u96aa\u7b49\uff0c\u4e26\u63d0\u51fa\u76f8\u61c9\u7684\u98a8\u96aa\u7ba1\u7406\u5efa\u8b70\u3002<\/p>\n<h3>3. \u5916\u90e8\u5be9\u8a08\u7684\u61c9\u5c0d\u7b56\u7565<\/h3>\n<p>\u5916\u90e8\u5be9\u8a08\u662f\u516c\u53f8\u8ca1\u52d9\u5831\u8868\u7684\u4e00\u9805\u91cd\u8981\u5be9\u67e5\u904e\u7a0b\uff0c\u76ee\u7684\u662f\u9a57\u8b49\u516c\u53f8\u662f\u5426\u9075\u5b88\u6703\u8a08\u6e96\u5247\u8207\u76f8\u95dc\u6cd5\u898f\uff0c\u4e26\u6aa2\u67e5\u8ca1\u52d9\u5831\u8868\u7684\u771f\u5be6\u6027\u548c\u516c\u6b63\u6027\u3002\u5c08\u696d\u6703\u8a08\u5e2b\u6703\u5354\u52a9\u516c\u53f8\u61c9\u5c0d\u5916\u90e8\u5be9\u8a08\uff0c\u5177\u9ad4\u65b9\u6cd5\u5305\u62ec\uff1a<\/p>\n<h4>(1) \u6e96\u5099\u8ca1\u52d9\u8cc7\u6599<\/h4>\n<p>\u6703\u8a08\u5e2b\u6703\u63d0\u524d\u8207\u516c\u53f8\u6e9d\u901a\uff0c\u6574\u7406\u6240\u6709\u5be9\u8a08\u6240\u9700\u7684\u8ca1\u52d9\u8cc7\u6599\uff0c\u78ba\u4fdd\u6240\u6709\u6587\u4ef6\u548c\u6578\u64da\u5b8c\u6574\u7121\u8aa4\u3002\u9019\u4e9b\u8cc7\u6599\u5305\u62ec\u6703\u8a08\u5e33\u7c3f\u3001\u4ea4\u6613\u8a18\u9304\u3001\u5408\u540c\u548c\u5176\u4ed6\u8ca1\u52d9\u6587\u4ef6\u3002<\/p>\n<h4>(2) \u63d0\u4f9b\u89e3\u91cb\u8207\u5354\u52a9<\/h4>\n<p>\u5728\u5be9\u8a08\u904e\u7a0b\u4e2d\uff0c\u6703\u8a08\u5e2b\u6703\u8207\u5916\u90e8\u5be9\u8a08\u5e2b\u5354\u4f5c\uff0c\u5c0d\u5831\u8868\u4e2d\u7684\u7279\u6b8a\u9805\u76ee\u6216\u7591\u616e\u9032\u884c\u8a73\u7d30\u89e3\u91cb\u3002\u9019\u6709\u52a9\u65bc\u52a0\u5feb\u5be9\u8a08\u9032\u7a0b\uff0c\u4e26\u964d\u4f4e\u5be9\u8a08\u4e2d\u53ef\u80fd\u51fa\u73fe\u7684\u554f\u984c\u3002<\/p>\n<h4>(3) \u8655\u7406\u5be9\u8a08\u5efa\u8b70\u8207\u610f\u898b<\/h4>\n<p>\u82e5\u5916\u90e8\u5be9\u8a08\u767c\u73fe\u554f\u984c\uff0c\u6703\u8a08\u5e2b\u6703\u6839\u64da\u5be9\u8a08\u5831\u544a\u63d0\u51fa\u7684\u5efa\u8b70\uff0c\u5354\u52a9\u516c\u53f8\u9032\u884c\u5fc5\u8981\u7684\u6574\u6539\u8207\u8abf\u6574\uff0c\u78ba\u4fdd\u6700\u7d42\u7684\u8ca1\u52d9\u5831\u8868\u7b26\u5408\u8981\u6c42\u3002<\/p>\n<h3>4. \u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u8207\u6703\u8a08\u5e2b\u7684\u89d2\u8272<\/h3>\n<p>\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u662f\u6703\u8a08\u5e2b\u5de5\u4f5c\u4e2d\u7684\u53e6\u4e00\u9805\u95dc\u9375\u9818\u57df\u3002\u5c08\u696d\u6703\u8a08\u5e2b\u5e6b\u52a9\u516c\u53f8\u8b58\u5225\u548c\u7ba1\u7406\u5404\u985e\u8ca1\u52d9\u98a8\u96aa\uff0c\u4fdd\u969c\u516c\u53f8\u8cc7\u7522\u7684\u5b89\u5168\u8207\u7a69\u5b9a\u3002\u8ca1\u52d9\u98a8\u96aa\u53ef\u5206\u70ba\u4ee5\u4e0b\u5e7e\u985e\uff1a<\/p>\n<ul>\n<li><strong>\u5e02\u5834\u98a8\u96aa<\/strong>\uff1a\u9019\u662f\u6307\u7531\u65bc\u5e02\u5834\u74b0\u5883\u8b8a\u5316\uff08\u5982\u5229\u7387\u3001\u532f\u7387\u7b49\uff09\u5c0d\u4f01\u696d\u8ca1\u52d9\u72c0\u6cc1\u7684\u5f71\u97ff\u3002\u6703\u8a08\u5e2b\u6703\u5206\u6790\u5e02\u5834\u8b8a\u52d5\u7684\u5f71\u97ff\uff0c\u63d0\u51fa\u61c9\u5c0d\u7b56\u7565\u3002<\/li>\n<li><strong>\u4fe1\u7528\u98a8\u96aa<\/strong>\uff1a\u7576\u516c\u53f8\u672a\u80fd\u6309\u6642\u6536\u5230\u61c9\u6536\u5e33\u6b3e\u6216\u7121\u6cd5\u511f\u9084\u50b5\u52d9\u6642\uff0c\u6703\u9762\u81e8\u4fe1\u7528\u98a8\u96aa\u3002\u6703\u8a08\u5e2b\u6703\u5354\u52a9\u516c\u53f8\u5efa\u7acb\u6709\u6548\u7684\u4fe1\u7528\u7ba1\u7406\u9ad4\u7cfb\u3002<\/li>\n<li><strong>\u6d41\u52d5\u6027\u98a8\u96aa<\/strong>\uff1a\u6307\u4f01\u696d\u8cc7\u91d1\u6d41\u52d5\u4e0d\u66a2\uff0c\u53ef\u80fd\u7121\u6cd5\u6309\u6642\u652f\u4ed8\u50b5\u52d9\u3002\u6703\u8a08\u5e2b\u6703\u5354\u52a9\u4f01\u696d\u5236\u5b9a\u6d41\u52d5\u6027\u7ba1\u7406\u8a08\u5283\uff0c\u78ba\u4fdd\u8cc7\u91d1\u93c8\u7684\u7a69\u5b9a\u3002<\/li>\n<\/ul>\n<h3>5. <a href=\"https:\/\/www.4545.com.tw\/newinside_company\/\">\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240<\/a>\u7684\u5c08\u696d\u670d\u52d9<\/h3>\n<p>\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u4f5c\u70ba\u5c08\u696d\u7684\u8ca1\u52d9\u8207\u7a05\u52d9\u670d\u52d9\u63d0\u4f9b\u8005\uff0c\u64c1\u6709\u8c50\u5bcc\u7684\u7d93\u9a57\u4f86\u5354\u52a9\u4f01\u696d\u5728\u6703\u8a08\u8207\u7a05\u52d9\u65b9\u9762\u9054\u5230\u9ad8\u6a19\u6e96\u3002\u4ed6\u5011\u63d0\u4f9b\u5305\u62ec<strong><a href=\"https:\/\/www.4545.com.tw\/business-registration\/\">\u516c\u53f8\u8a2d\u7acb<\/a>\u3001\u5de5\u5546\u767b\u8a18\u3001\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406<\/strong>\u7b49\u591a\u9805\u670d\u52d9\uff0c\u4e26\u5354\u52a9\u4f01\u696d\u4e86\u89e3\u4e26\u9075\u5faa\u76f8\u95dc\u6cd5\u898f\uff0c\u78ba\u4fdd\u4f01\u696d\u80fd\u5920\u9806\u5229\u5b8c\u6210<strong>\u6709\u9650\u516c\u53f8\u8a2d\u7acb\u6d41\u7a0b<\/strong>\uff0c\u5305\u62ec\u63d0\u4ea4<a href=\"https:\/\/www.4545.com.tw\/newinside_company\/\"><strong>\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/strong><\/a>\u7b49\u3002<\/p>\n<h3>\u7d50\u8ad6<\/h3>\n<p>\u5728\u9762\u5c0d\u5916\u90e8\u5be9\u8a08\u7684\u904e\u7a0b\u4e2d\uff0c\u5c08\u696d\u6703\u8a08\u5e2b\u7684\u89d2\u8272\u81f3\u95dc\u91cd\u8981\u3002\u4ed6\u5011\u4e0d\u50c5\u5354\u52a9\u516c\u53f8\u6e96\u5099\u8ca1\u52d9\u5831\u8868\uff0c\u9084\u8ca0\u8cac\u8ca1\u52d9\u98a8\u96aa\u7684\u7ba1\u7406\u8207\u5408\u898f\u6027\u7684\u4fdd\u8b49\u3002\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u63d0\u4f9b\u7684\u5c08\u696d\u670d\u52d9\u80fd\u5e6b\u52a9\u4f01\u696d\u5728\u8a2d\u7acb\u3001\u767b\u8a18\u53ca\u65e5\u5e38\u8ca1\u52d9\u7ba1\u7406\u4e2d\uff0c\u505a\u597d\u5145\u5206\u7684\u6e96\u5099\uff0c\u61c9\u5c0d\u5916\u90e8\u5be9\u8a08\u7684\u6311\u6230\u3002\u7121\u8ad6\u662f\u5c0d\u65bc\u8ca1\u52d9\u5831\u8868\u7684\u6e96\u5099\uff0c\u9084\u662f\u5c0d\u8ca1\u52d9\u98a8\u96aa\u7684\u63a7\u5236\uff0c\u5c08\u696d\u6703\u8a08\u5e2b\u90fd\u662f\u4f01\u696d\u7684\u53ef\u9760\u5925\u4f34\uff0c\u78ba\u4fdd\u4f01\u696d\u7684\u5065\u5eb7\u767c\u5c55\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u73fe\u4eca\u4f01\u696d\u74b0\u5883\u4e2d\uff0c\u6b63\u78ba\u7684\u8ca1\u52d9\u5831\u8868\u6e96\u5099\u5c0d\u4f01\u696d\u904b\u71df\u81f3\u95dc\u91cd\u8981\uff0c\u5c24\u5176\u662f\u5728\u9762\u5c0d\u5916\u90e8\u5be9\u8a08\u6642\u3002\u7121\u8ad6\u662f\u4e0a\u5e02\u516c\u53f8\u9084\u662f\u4e2d\u5c0f\u578b\u4f01\u696d\uff0c\u90fd\u9700\u8981\u78ba\u4fdd\u5176\u8ca1\u52d9\u8cc7\u6599\u7684\u6e96\u78ba\u6027\u3001\u5b8c\u6574\u6027\u8207\u900f\u660e\u5ea6\u3002\u5c08\u696d\u6703\u8a08\u5e2b\u4e0d\u50c5\u5354\u52a9\u516c\u53f8\u8a2d\u7acb\u8207\u767b\u8a18\uff0c\u9084\u5728\u8ca1\u52d9\u5831\u8868\u7684\u6e96\u5099\u904e\u7a0b\u4e2d\u626e\u6f14\u91cd\u8981\u89d2\u8272\uff0c\u78ba\u4fdd\u516c\u53f8\u80fd\u9806\u5229\u61c9\u5c0d\u5916\u90e8\u5be9\u8a08\u3002\u672c\u6587\u5c07\u6df1\u5165\u63a2\u8a0e\u5c08\u696d\u6703\u8a08\u5e2b\u5982\u4f55\u5354\u52a9\u4f01\u696d\u6e96\u5099\u8ca1\u52d9\u5831\u8868\uff0c\u4e26\u4ecb\u7d39\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u63d0\u4f9b\u7684\u76f8\u95dc\u670d\u52d9\uff0c\u4ee5\u53ca\u5982\u4f55\u7ba1\u7406\u8ca1\u52d9\u98a8\u96aa\u4ee5\u78ba\u4fdd\u4f01\u696d\u7684\u5408\u898f\u904b\u4f5c\u3002 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\u6703\u8a08\u5e2b\u6703\u6536\u96c6\u4e26\u6574\u7406\u516c\u53f8\u904e\u53bb\u4e00\u6bb5\u6642\u9593\u7684\u8ca1\u52d9\u8cc7\u6599\uff0c\u5305\u62ec\u6536\u5165\u3001\u652f\u51fa\u3001\u8cc7\u7522\u548c\u8ca0\u50b5\u7b49\u3002\u9019\u4e9b\u8cc7\u6599\u9700\u7d93\u904e\u53cd\u8986\u6838\u5c0d\uff0c\u78ba\u4fdd\u6c92\u6709\u932f\u8aa4\u6216\u907a\u6f0f\u3002 (2) \u6839\u64da\u6703\u8a08\u6e96\u5247\u7de8\u5236\u5831\u8868 \u5c08\u696d\u6703\u8a08\u5e2b\u6839\u64da\u7576\u5730\u7684\u6703\u8a08\u6e96\u5247\uff08\u5982\u53f0\u7063\u7684\u6703\u8a08\u6e96\u5247\u6216\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff09\u7de8\u5236\u8ca1\u52d9\u5831\u8868\uff0c\u9019\u6a23\u53ef\u4ee5\u4fdd\u8b49\u5831\u8868\u7684\u5408\u898f\u6027\u3002\u6703\u8a08\u5e2b\u6703\u8abf\u6574\u5e33\u76ee\uff0c\u4e26\u6839\u64da\u5fc5\u8981\u7684\u6703\u8a08\u539f\u5247\u9032\u884c\u4f30\u7b97\u548c\u8655\u7406\u3002 (3) \u6e96\u5099\u7a05\u52d9\u8cc7\u6599 \u6703\u8a08\u5e2b\u9700\u8981\u6e96\u5099\u597d\u6240\u6709\u8207\u7a05\u52d9\u76f8\u95dc\u7684\u8cc7\u6599\uff0c\u78ba\u4fdd\u516c\u53f8\u5728\u7e73\u7a05\u6642\u4e0d\u6703\u51fa\u73fe\u932f\u8aa4\u3002\u9019\u5305\u62ec\u5404\u7a2e\u53ef\u6263\u9664\u7684\u8cbb\u7528\u548c\u7a05\u52d9\u512a\u60e0\u7684\u904b\u7528\u3002 (4) \u8f14\u52a9\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406 \u5728\u6e96\u5099\u8ca1\u52d9\u5831\u8868\u6642\uff0c\u6703\u8a08\u5e2b\u540c\u6642\u6703\u5206\u6790\u516c\u53f8\u53ef\u80fd\u9762\u81e8\u7684\u8ca1\u52d9\u98a8\u96aa\uff0c\u5305\u62ec\u5e02\u5834\u98a8\u96aa\u3001\u4fe1\u7528\u98a8\u96aa\u548c\u6d41\u52d5\u6027\u98a8\u96aa\u7b49\uff0c\u4e26\u63d0\u51fa\u76f8\u61c9\u7684\u98a8\u96aa\u7ba1\u7406\u5efa\u8b70\u3002 3. \u5916\u90e8\u5be9\u8a08\u7684\u61c9\u5c0d\u7b56\u7565 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