{"id":925,"date":"2024-12-02T07:10:54","date_gmt":"2024-12-02T07:10:54","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=925"},"modified":"2024-12-02T07:10:54","modified_gmt":"2024-12-02T07:10:54","slug":"drbo-14","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/12\/02\/drbo-14\/","title":{"rendered":"\u8eab\u9ad4\u6309\u6469\u7684\u7522\u54c1\u958b\u767c\u7b56\u7565"},"content":{"rendered":"

\u96a8\u8457\u73fe\u4ee3\u751f\u6d3b\u6b65\u8abf\u7684\u52a0\u5feb\uff0c\u8eab\u9ad4\u5065\u5eb7\u6210\u70ba\u4eba\u5011\u8d8a\u4f86\u8d8a\u91cd\u8996\u7684\u8b70\u984c\u3002\u6309\u6469\u4e0d\u50c5\u662f\u653e\u9b06\u7684\u65b9\u5f0f\uff0c\u9084\u80fd\u6709\u52a9\u65bc\u8212\u7de9\u58d3\u529b\u3001\u63d0\u5347\u8840\u6db2\u5faa\u74b0\uff0c\u751a\u81f3\u91dd\u5c0d\u67d0\u4e9b\u5065\u5eb7\u554f\u984c\u9054\u5230\u7642\u6548\u3002\u56e0\u6b64\uff0c\u958b\u767c\u5275\u65b0\u4e14\u7b26\u5408\u9700\u6c42\u7684\u8eab\u9ad4\u6309\u6469\u7522\u54c1\uff0c\u6210\u70ba\u5e02\u5834\u4e0a\u4e00\u500b\u6f5b\u529b\u7121\u7aae\u7684\u9818\u57df\u3002\u9019\u7bc7\u6587\u7ae0\u5c07\u63a2\u8a0e\u8eab\u9ad4\u6309\u6469\u7522\u54c1\u7684\u958b\u767c\u7b56\u7565\uff0c\u4e26\u6df1\u5165\u4ecb\u7d39\u8207\u5404\u7a2e\u6309\u6469\u76f8\u95dc\u7684\u529f\u80fd\u6027\u7522\u54c1\uff0c\u8b93\u6d88\u8cbb\u8005\u4eab\u53d7\u5230\u8212\u9069\u3001\u6709\u6548\u7684\u6309\u6469\u9ad4\u9a57\u3002<\/p>\n

1. \u5e02\u5834\u8da8\u52e2\u8207\u6d88\u8cbb\u8005\u9700\u6c42<\/h2>\n

\u9996\u5148\uff0c\u8eab\u9ad4\u6309\u6469\u5e02\u5834\u6b63\u5728\u5feb\u901f\u6210\u9577\uff0c\u4e3b\u8981\u662f\u7531\u65bc\u6d88\u8cbb\u8005\u5c0d\u65bc\u5065\u5eb7\u3001\u653e\u9b06\u7684\u9700\u6c42\u65e5\u76ca\u589e\u52a0\u3002\u96a8\u8457\u79d1\u6280\u9032\u6b65\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u9ad8\u79d1\u6280\u6309\u6469\u7522\u54c1\u61c9\u904b\u800c\u751f\uff0c\u5305\u62ec\u667a\u80fd\u6309\u6469\u6905\u3001\u8173\u6309\u6469\u6a5f\u3001\u5168\u8eab\u6309\u6469\u5668\u7b49\u3002\u6839\u64da\u5e02\u5834\u8abf\u67e5\uff0c\u8173\u5e95\u6309\u6469\u3001\u80a9\u9838\u6309\u6469\u7b49\u9700\u6c42\u4ecd\u7136\u5360\u64da\u5e02\u5834\u7684\u4e3b\u6d41\uff0c\u5c24\u5176\u662f\u91dd\u5c0d\u9577\u6642\u9593\u5750\u8fa6\u516c\u684c\u7684\u4e0a\u73ed\u65cf\u8207\u904b\u52d5\u5f8c\u9700\u8981\u6062\u5fa9\u7684\u7fa4\u9ad4\u3002<\/p>\n

2. \u6309\u6469\u7522\u54c1\u958b\u767c\u7684\u95dc\u9375\u8981\u7d20<\/h2>\n

(1) \u529f\u80fd\u6027\u8207\u91dd\u5c0d\u6027\u8a2d\u8a08<\/h3>\n

\u8eab\u9ad4\u6309\u6469\u7522\u54c1\u7684\u958b\u767c\u61c9\u8003\u616e\u5230\u4e0d\u540c\u7684\u5065\u5eb7\u9700\u6c42\uff0c\u4e26\u6839\u64da\u6d88\u8cbb\u8005\u7684\u75db\u9ede\u8a2d\u8a08\u529f\u80fd\u3002\u4f8b\u5982\uff0c\u91dd\u5c0d\u65e5\u5e38\u75b2\u52de\u8207\u58d3\u529b\uff0c\u7522\u54c1\u53ef\u805a\u7126\u65bc\u653e\u9b06\u80a9\u8180\u3001\u8116\u5b50\u7b49\u90e8\u4f4d\uff0c\u50cf\u662f\u982d\u75db\u6309\u6469\u5668\uff0c\u5c08\u9580\u8212\u7de9\u56e0\u9577\u6642\u9593\u5de5\u4f5c\u5c0e\u81f4\u7684\u982d\u75db\u75c7\u72c0\u3002\u53c8\u5982\u91dd\u5c0d\u6d88\u5316\u554f\u984c\uff0c\u8139\u6c23\u6309\u6469\u7522\u54c1\u53ef\u4ee5\u91dd\u5c0d\u809a\u5b50\u90e8\u4f4d\u8a2d\u8a08\uff0c\u914d\u5408\u6309\u6469\u65b9\u5411\u548c\u624b\u6cd5\uff0c\u6709\u6548\u6539\u5584\u6d88\u5316\u4e0d\u826f\u554f\u984c\u3002<\/p>\n

(2) \u4f7f\u7528\u4fbf\u6377\u6027\u8207\u8212\u9069\u5ea6<\/h3>\n

\u96a8\u8457\u6d88\u8cbb\u8005\u5c0d\u4fbf\u6377\u7684\u9700\u6c42\u589e\u52a0\uff0c\u7522\u54c1\u8a2d\u8a08\u61c9\u8a72\u7c21\u55ae\u6613\u7528\uff0c\u4e26\u4e14\u80fd\u5920\u63d0\u4f9b\u5373\u6642\u7684\u8212\u9069\u9ad4\u9a57\u3002\u4f8b\u5982\uff0c\u8173\u5e95\u6309\u6469\u6a5f\u8207\u8db3\u5e95\u6309\u6469\u588a\u53ef\u4ee5\u8b93\u4f7f\u7528\u8005\u5728\u5bb6\u4e2d\u8f15\u9b06\u4eab\u53d7\u6309\u6469\u7642\u7a0b\u3002\u9019\u985e\u7522\u54c1\u8a2d\u8a08\u9700\u8981\u6ce8\u91cd\u6309\u6469\u7684\u5f37\u5ea6\u8abf\u7bc0\u3001\u64cd\u4f5c\u7684\u76f4\u89c0\u6027\u4ee5\u53ca\u6309\u6469\u982d\u7684\u8212\u9069\u6027\u3002<\/p>\n

(3) \u6301\u4e45\u8010\u7528\u8207\u9ad8\u6027\u50f9\u6bd4<\/h3>\n

\u70ba\u4e86\u6eff\u8db3\u6d88\u8cbb\u8005\u5c0d\u65bc\u6027\u50f9\u6bd4\u7684\u8981\u6c42\uff0c\u6309\u6469\u7522\u54c1\u7684\u8010\u7528\u6027\u8207\u8cea\u91cf\u4e5f\u6210\u70ba\u958b\u767c\u7684\u91cd\u8981\u6307\u6a19\u3002\u5c0d\u65bc\u50f9\u683c\u654f\u611f\u578b\u6d88\u8cbb\u8005\uff0c\u50cf\u662f\u6309\u6469\u63a8\u85a6\u5e73\u50f9\u7684\u5e02\u5834\u5c31\u986f\u5f97\u5c24\u70ba\u91cd\u8981\u3002\u7522\u54c1\u9700\u8981\u6709\u826f\u597d\u7684\u8010\u7528\u6027\uff0c\u4e26\u80fd\u5920\u5728\u9577\u671f\u4f7f\u7528\u5f8c\u4f9d\u7136\u4fdd\u6301\u9ad8\u6548\u7684\u529f\u80fd\uff0c\u907f\u514d\u904e\u65e9\u640d\u58de\uff0c\u589e\u52a0\u6d88\u8cbb\u8005\u7684\u4f7f\u7528\u6210\u672c\u3002<\/p>\n

3. \u4e0d\u540c\u90e8\u4f4d\u7684\u6309\u6469\u7522\u54c1\u8207\u61c9\u7528<\/h2>\n

(1)\u00a0\u982d\u75db\u8207\u80a9\u9838\u6309\u6469<\/h3>\n

\u8a31\u591a\u4eba\u5728\u65e5\u5e38\u751f\u6d3b\u4e2d\u56e0\u70ba\u58d3\u529b\u3001\u9577\u6642\u9593\u4f7f\u7528\u96fb\u5b50\u8a2d\u5099\u7b49\u539f\u56e0\uff0c\u5e38\u5e38\u611f\u53d7\u5230\u982d\u75db\u6216\u80a9\u8180\u50f5\u786c\u7684\u554f\u984c\u3002\u91dd\u5c0d\u9019\u4e00\u9700\u6c42\uff0c\u958b\u767c\u5c08\u70ba\u982d\u75db\u8207\u80a9\u9838\u6309\u6469\u8a2d\u8a08\u7684\u7522\u54c1\uff0c\u6210\u70ba\u4e00\u500b\u5177\u6709\u5e02\u5834\u6f5b\u529b\u7684\u65b9\u5411\u3002\u9019\u985e\u7522\u54c1\u901a\u5e38\u4ee5\u982d\u75db\u6309\u6469\u5668\u3001\u982d\u75db\u6309\u6469\u592a\u967d\u7a74\u7b49\u70ba\u4e3b\uff0c\u4e26\u7d50\u5408\u6309\u6469\u7cbe\u6cb9\u6216\u5176\u4ed6\u8212\u7de9\u624b\u6cd5\u4f86\u63d0\u9ad8\u7642\u6548\u3002<\/p>\n

(2)\u00a0\u8173\u5e95\u8207\u8db3\u5e95\u6309\u6469<\/h3>\n

\u8db3\u5e95\u6309\u6469\u5728\u653e\u9b06\u65b9\u9762\u6709\u8457\u7368\u7279\u7684\u6548\u679c\uff0c\u5c24\u5176\u662f\u7d50\u5408\u53cd\u5c04\u5340\u7406\u8ad6\u3002\u8173\u5e95\u6309\u6469\u53cd\u5c04\u5340\u4e0d\u50c5\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u9084\u80fd\u6539\u5584\u6574\u9ad4\u5065\u5eb7\u3002\u91dd\u5c0d\u9019\u4e00\u9ede\uff0c\u958b\u767c\u5982\u8db3\u5e95\u6309\u6469\u5668\u3001\u8db3\u5e95\u6309\u6469\u6a5f\u63a8\u85a6\u7684\u7522\u54c1\uff0c\u53ef\u4ee5\u5e6b\u52a9\u6d88\u8cbb\u8005\u66f4\u65b9\u4fbf\u5730\u5728\u5bb6\u4eab\u53d7\u5c08\u696d\u7d1a\u7684\u8173\u5e95\u6309\u6469\u3002\u9019\u4e9b\u8a2d\u5099\u901a\u5e38\u5177\u6709\u591a\u7a2e\u6309\u6469\u6a21\u5f0f\uff0c\u4e26\u4e14\u80fd\u5920\u63d0\u4f9b\u8212\u9069\u7684\u6309\u6469\u9ad4\u9a57\u3002<\/p>\n

(3)\u00a0\u5c0f\u817f\u3001\u5927\u817f\u8207\u5168\u8eab\u6309\u6469<\/h3>\n

\u5c0f\u817f\u548c\u5927\u817f\u6309\u6469\u5668\u5177\u7684\u9700\u6c42\u5728\u904b\u52d5\u5f8c\u6062\u5fa9\u9818\u57df\u4e2d\u6709\u8457\u6975\u5927\u7684\u5e02\u5834\u3002\u6309\u6469\u5c0f\u817f\u75db\u3001\u6309\u6469\u5c0f\u817f\u6d6e\u816b\u7b49\u9700\u6c42\uff0c\u4f7f\u5f97\u6309\u6469\u5c0f\u817f\u6a5f<\/a>\u3001\u5927\u817f\u6309\u6469\u7403\u7b49\u7522\u54c1\u7684\u958b\u767c\u8b8a\u5f97\u5c24\u70ba\u91cd\u8981\u3002\u6b64\u5916\uff0c\u91dd\u5c0d\u5168\u8eab\u653e\u9b06\u7684\u9700\u6c42\uff0c\u5168\u8eab\u6309\u6469\u6905\u8207\u9644\u8fd1\u6309\u6469SPA\u4e5f\u6b63\u9010\u6b65\u6210\u70ba\u6d88\u8cbb\u8005\u7684\u9996\u9078\u3002<\/p>\n

4. \u7522\u54c1\u63a8\u5ee3\u7b56\u7565<\/h2>\n

(1) \u5f37\u5316\u7dda\u4e0a\u8207\u7dda\u4e0b\u901a\u8def<\/h3>\n

\u8eab\u9ad4\u6309\u6469\u7522\u54c1\u7684\u63a8\u5ee3\u9700\u8981\u91dd\u5c0d\u6d88\u8cbb\u8005\u7684\u8cfc\u8cb7\u884c\u70ba\u9032\u884c\u8a2d\u8a08\u3002\u96a8\u8457\u7db2\u7d61\u8cfc\u7269\u7684\u8208\u8d77\uff0c\u7dda\u4e0a\u901a\u8def\u6210\u70ba\u4e86\u63a8\u5ee3\u7684\u4e3b\u8981\u65b9\u5f0f\u3002\u793e\u4ea4\u5a92\u9ad4\u3001Google\u641c\u5c0b\u5f15\u64ce\u7b49\u6578\u4f4d\u884c\u92b7\u5e73\u53f0\u5c07\u662f\u7522\u54c1\u63a8\u5ee3\u7684\u91cd\u5fc3\uff0c\u5229\u7528Google\u5546\u5bb6\u6a94\u6848\u4f86\u63d0\u9ad8\u54c1\u724c\u66dd\u5149\u5ea6\uff0c\u4e26\u5438\u5f15\u66f4\u591a\u76ee\u6a19\u6d88\u8cbb\u8005\u3002\u7dda\u4e0b\u7684\u5be6\u9ad4\u5e97\u9762\uff0c\u5982\u53f0\u5317\u8eca\u7ad9\u6309\u6469\u3001\u65b0\u5317<\/a>\u6309\u6469\u63a8\u85a6\u7b49\u5730\u7684\u63a8\u5ee3\uff0c\u4e5f\u662f\u63d0\u5347\u6d88\u8cbb\u8005\u4fe1\u4efb\u5ea6\u7684\u91cd\u8981\u7b56\u7565\u3002<\/p>\n

(2) \u5f37\u8abf\u7522\u54c1\u7684\u5065\u5eb7\u6548\u76ca<\/h3>\n

\u6309\u6469\u7522\u54c1\u7684\u5e02\u5834\u63a8\u5ee3\u61c9\u8a72\u8457\u91cd\u65bc\u5176\u5065\u5eb7\u6548\u76ca\u7684\u50b3\u905e\u3002\u6bd4\u5982\uff0c\u5f37\u8abf\u8173\u6309\u6469\u597d\u8655<\/a>\u3001\u8139\u6c23\u6309\u6469\u7684\u6548\u679c\uff0c\u8b93\u6d88\u8cbb\u8005\u4e86\u89e3\u9019\u4e9b\u7522\u54c1\u5982\u4f55\u5e6b\u52a9\u7de9\u89e3\u65e5\u5e38\u75b2\u52de\u3001\u6539\u5584\u5065\u5eb7\u72c0\u6cc1\uff0c\u5f9e\u800c\u63d0\u9ad8\u8cfc\u8cb7\u52d5\u6a5f\u3002<\/p>\n

5. \u672a\u4f86\u5c55\u671b<\/h2>\n

\u96a8\u8457\u6d88\u8cbb\u8005\u5c0d\u5065\u5eb7\u3001\u8212\u9069\u751f\u6d3b\u7684\u9700\u6c42\u4e0d\u65b7\u63d0\u5347\uff0c\u8eab\u9ad4\u6309\u6469\u7522\u54c1\u7684\u958b\u767c\u5c07\u5411\u8457\u66f4\u591a\u6a23\u5316\u3001\u500b\u6027\u5316\u7684\u65b9\u5411\u767c\u5c55\u3002\u4f8b\u5982\uff0c\u667a\u80fd\u5316\u6309\u6469\u7522\u54c1\u7684\u51fa\u73fe\uff0c\u53ef\u4ee5\u6839\u64da\u4f7f\u7528\u8005\u7684\u8eab\u9ad4\u72c0\u6cc1\uff0c\u8abf\u6574\u6309\u6469\u7684\u5f37\u5ea6\u548c\u983b\u7387\uff0c\u63d0\u5347\u7522\u54c1\u7684\u4f7f\u7528\u9ad4\u9a57\u3002\u6b64\u5916\uff0c\u8de8\u9818\u57df\u5408\u4f5c\uff0c\u5982\u8207\u6309\u6469\u63a8\u85a6\u3001\u5065\u5eb7\u7ba1\u7406\u7b49\u9818\u57df\u7684\u878d\u5408\uff0c\u5c07\u70ba\u5e02\u5834\u5e36\u4f86\u66f4\u591a\u5275\u65b0\u548c\u6a5f\u9047\u3002<\/p>\n

\u7d50\u8a9e<\/h2>\n

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