{"id":993,"date":"2024-12-05T06:15:30","date_gmt":"2024-12-05T06:15:30","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=993"},"modified":"2024-12-05T09:00:51","modified_gmt":"2024-12-05T09:00:51","slug":"zara-drbo-17","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/12\/05\/zara-drbo-17\/","title":{"rendered":"\u4e0a\u73ed\u65cf\u5fc5\u8a66\u7684\u6df1\u5c64\u7d44\u7e54\u6309\u6469"},"content":{"rendered":"

\u96a8\u8457\u73fe\u4ee3\u793e\u6703\u7684\u767c\u5c55\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u4eba\u9078\u64c7\u5f9e\u4e8b\u8fa6\u516c\u5ba4\u5de5\u4f5c\u3002\u9577\u6642\u9593\u5750\u5728\u8fa6\u516c\u684c\u524d\uff0c\u5c0d\u8457\u96fb\u8166\u87a2\u5e55\uff0c\u96d6\u7136\u5de5\u4f5c\u6548\u7387\u63d0\u9ad8\u4e86\uff0c\u4f46\u96a8\u4e4b\u800c\u4f86\u7684\u5065\u5eb7\u554f\u984c\u4e5f\u65e5\u76ca\u56b4\u91cd\u3002\u80a9\u9838\u50f5\u786c\u3001\u80cc\u75db\u3001\u773c\u775b\u75b2\u52de\u3001\u624b\u8155\u9178\u75db\u7b49\u554f\u984c\uff0c\u6210\u70ba\u4e86\u8a31\u591a\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u7684\u5e38\u898b\u56f0\u64fe\u3002\u70ba\u4e86\u7de9\u89e3\u9019\u4e9b\u4e0d\u9069\uff0c\u8a31\u591a\u4eba\u958b\u59cb\u5c0b\u6c42\u5404\u7a2e\u65b9\u6cd5\u4f86\u6539\u5584\u8eab\u9ad4\u72c0\u6cc1\uff0c\u5176\u4e2d\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u9010\u6f38\u6210\u70ba\u4e00\u500b\u975e\u5e38\u53d7\u6b61\u8fce\u7684\u9078\u64c7\u3002\u982d\u75db \u6309\u6469<\/a><\/p>\n

\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u662f\u4e00\u7a2e\u5c08\u9580\u91dd\u5c0d\u808c\u8089\u6df1\u5c64\u7684\u6309\u6469\u6280\u8853\uff0c\u901a\u904e\u65bd\u52a0\u8f03\u5f37\u7684\u58d3\u529b\u4f86\u653e\u9b06\u7dca\u7e43\u7684\u808c\u8089\uff0c\u7de9\u89e3\u7531\u65bc\u9577\u6642\u9593\u5750\u59ff\u3001\u59ff\u52e2\u4e0d\u6b63\u78ba\u6216\u91cd\u8907\u6027\u904b\u52d5\u5f15\u8d77\u7684\u808c\u8089\u7dca\u5f35\u548c\u75bc\u75db\u3002\u5c0d\u65bc\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u4f86\u8aaa\uff0c\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u4e0d\u50c5\u53ef\u4ee5\u6e1b\u5c11\u8eab\u9ad4\u7684\u75bc\u75db\u548c\u4e0d\u9069\uff0c\u9084\u80fd\u6539\u5584\u8eab\u9ad4\u5065\u5eb7\uff0c\u63d0\u9ad8\u5de5\u4f5c\u6548\u7387\u548c\u751f\u6d3b\u54c1\u8cea\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u5982\u4f55\u5e6b\u52a9\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u7de9\u89e3\u5e38\u898b\u7684\u8eab\u9ad4\u554f\u984c\uff0c\u4ee5\u53ca\u70ba\u4ec0\u9ebc\u5b83\u5c0d\u4ed6\u5011\u4f86\u8aaa\u662f\u4e00\u9805\u5fc5\u8a66\u7684\u6cbb\u7642\u65b9\u6cd5\u3002<\/p>\n

1. \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u662f\u4ec0\u9ebc\uff1f<\/strong><\/h3>\n

\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u662f\u4e00\u7a2e\u91dd\u5c0d\u808c\u8089\u6df1\u5c64\u5c64\u6b21\u9032\u884c\u6cbb\u7642\u7684\u6309\u6469\u6280\u8853\u3002\u8207\u4e00\u822c\u7684\u745e\u5178\u5f0f\u6309\u6469\u4e0d\u540c\uff0c\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u7684\u58d3\u529b\u8f03\u5927\uff0c\u4e3b\u8981\u901a\u904e\u65bd\u52a0\u96c6\u4e2d\u4e14\u6df1\u5c64\u7684\u58d3\u529b\u4f86\u653e\u9b06\u7dca\u7e43\u7684\u808c\u8089\u548c\u7b4b\u819c\u3002\u9019\u7a2e\u6280\u8853\u80fd\u5920\u6709\u6548\u91dd\u5c0d\u90a3\u4e9b\u56e0\u70ba\u9577\u6642\u9593\u4fdd\u6301\u67d0\u4e00\u59ff\u52e2\u3001\u91cd\u8907\u6027\u52d5\u4f5c\u6216\u9577\u6642\u9593\u7cbe\u795e\u7dca\u5f35\u6240\u5f15\u8d77\u7684\u808c\u8089\u7dca\u5f35\u3001\u50f5\u786c\u548c\u75b2\u52de\u3002<\/p>\n

\u5c0d\u65bc\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u800c\u8a00\uff0c\u9019\u7a2e\u6309\u6469\u65b9\u6cd5\u7279\u5225\u6709\u6548\uff0c\u56e0\u70ba\u4ed6\u5011\u5f80\u5f80\u9762\u81e8\u8457\u7531\u4e45\u5750\u4e0d\u52d5\u3001\u59ff\u52e2\u4e0d\u826f\u7b49\u56e0\u7d20\u5f15\u8d77\u7684\u808c\u8089\u554f\u984c\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u4e0d\u50c5\u6709\u52a9\u65bc\u8212\u7de9\u808c\u8089\uff0c\u9084\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u6539\u5584\u8eab\u9ad4\u7684\u6574\u9ad4\u5065\u5eb7\u72c0\u6cc1\u3002<\/p>\n

2. \u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u5e38\u898b\u7684\u8eab\u9ad4\u554f\u984c-\u8139\u6c23 \u6309\u6469<\/a><\/strong><\/h3>\n

2.1 \u80a9\u9838\u75db\u8207\u80cc\u90e8\u9178\u75db<\/strong><\/h4>\n

\u9577\u6642\u9593\u5750\u5728\u8fa6\u516c\u684c\u524d\uff0c\u5c24\u5176\u662f\u4f4e\u982d\u5de5\u4f5c\u6216\u4fdd\u6301\u4e0d\u826f\u59ff\u52e2\u6642\uff0c\u80a9\u8180\u548c\u8116\u90e8\u7684\u808c\u8089\u6703\u9577\u6642\u9593\u8655\u65bc\u7dca\u5f35\u72c0\u614b\uff0c\u9019\u6703\u5c0e\u81f4\u80a9\u9838\u75db\u6216\u80cc\u90e8\u9178\u75db\u3002\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u7d93\u5e38\u6703\u611f\u5230\u80a9\u8180\u50f5\u786c\uff0c\u8116\u90e8\u50f5\u76f4\uff0c\u751a\u81f3\u75bc\u75db\u653e\u5c04\u5230\u982d\u90e8\uff0c\u5f62\u6210\u982d\u75db\u6216\u504f\u982d\u75db\u3002<\/p>\n

2.2 \u773c\u775b\u75b2\u52de<\/strong><\/h4>\n

\u9577\u6642\u9593\u76ef\u8457\u96fb\u8166\u87a2\u5e55\u770b\uff0c\u773c\u775b\u7684\u808c\u8089\u6703\u904e\u5ea6\u75b2\u52de\uff0c\u5f9e\u800c\u5f15\u8d77\u773c\u775b\u4e7e\u6f80\u3001\u523a\u75db\u3001\u8996\u529b\u6a21\u7cca\u7b49\u4e0d\u9069\u3002\u9019\u7a2e\u60c5\u6cc1\u88ab\u7a31\u70ba\u201c\u6578\u5b57\u773c\u75b2\u52de\u201d\uff0c\u662f\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u4e2d\u5e38\u898b\u7684\u554f\u984c\u3002<\/p>\n

2.3 \u624b\u8155\u9178\u75db\u8207\u6ed1\u9f20\u624b<\/strong><\/h4>\n

\u9577\u6642\u9593\u4f7f\u7528\u9375\u76e4\u6216\u9f20\u6a19\uff0c\u624b\u8155\u548c\u624b\u6307\u6703\u627f\u53d7\u6301\u7e8c\u7684\u58d3\u529b\uff0c\u9019\u53ef\u80fd\u5c0e\u81f4\u624b\u8155\u9178\u75db\u3001\u9ebb\u6728\u6216\u201c\u6ed1\u9f20\u624b\u201d\u7684\u73fe\u8c61\uff0c\u9019\u4e9b\u75c7\u72c0\u82e5\u5f97\u4e0d\u5230\u6709\u6548\u7de9\u89e3\uff0c\u53ef\u80fd\u9032\u4e00\u6b65\u767c\u5c55\u70ba\u8171\u9798\u708e\u7b49\u75be\u75c5\u3002<\/p>\n

2.4 \u8170\u75db\u8207\u5750\u59ff\u554f\u984c<\/strong><\/h4>\n

\u8a31\u591a\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u7684\u5de5\u4f5c\u6642\u9593\u9577\u9054\u6578\u5c0f\u6642\uff0c\u4e26\u4e14\u9577\u6642\u9593\u4fdd\u6301\u5750\u59ff\u3002\u9019\u7a2e\u60c5\u6cc1\u6703\u5c0e\u81f4\u4e0b\u80cc\u90e8\u7684\u808c\u8089\u9577\u671f\u8655\u65bc\u7dca\u5f35\u72c0\u614b\uff0c\u5f9e\u800c\u5f15\u767c\u8170\u75db\uff0c\u5c24\u5176\u662f\u4e45\u5750\u672a\u80fd\u8abf\u6574\u59ff\u52e2\u7684\u4eba\u7fa4\uff0c\u6703\u7d93\u5e38\u611f\u5230\u8170\u90e8\u4e0d\u9069\u6216\u75bc\u75db\u3002<\/p>\n

3. \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u5982\u4f55\u7de9\u89e3\u9019\u4e9b\u554f\u984c\uff1f-<\/strong>\u6309\u6469 \u5c0f\u817f<\/a><\/h3>\n

3.1 \u7de9\u89e3\u808c\u8089\u7dca\u5f35<\/strong><\/h4>\n

\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u7684\u6700\u5927\u512a\u52e2\u662f\u80fd\u5920\u91dd\u5c0d\u6df1\u5c64\u7684\u808c\u8089\u5c64\u9032\u884c\u6cbb\u7642\u3002\u5b83\u80fd\u6709\u6548\u653e\u9b06\u80a9\u9838\u90e8\u3001\u80cc\u90e8\u7b49\u90e8\u4f4d\u7684\u7dca\u7e43\u808c\u8089\uff0c\u7de9\u89e3\u7531\u9577\u6642\u9593\u4e0d\u826f\u59ff\u52e2\u6216\u7dca\u5f35\u60c5\u7dd2\u5f15\u8d77\u7684\u808c\u8089\u9178\u75db\u3002\u6309\u6469\u5e2b\u901a\u904e\u5c0d\u808c\u8089\u65bd\u52a0\u6709\u529b\u7684\u58d3\u529b\uff0c\u80fd\u5920\u89e3\u958b\u808c\u8089\u4e2d\u7684\u7d50\u7bc0\u548c\u786c\u584a\uff0c\u6062\u5fa9\u808c\u8089\u7684\u5f48\u6027\u548c\u8212\u9069\u611f\u3002<\/p>\n

3.2 \u6539\u5584\u8840\u6db2\u5faa\u74b0<\/strong><\/h4>\n

\u4e45\u5750\u6703\u4f7f\u8840\u6db2\u5faa\u74b0\u8b8a\u6162\uff0c\u5c24\u5176\u662f\u5728\u817f\u90e8\u548c\u80cc\u90e8\u7b49\u90e8\u4f4d\uff0c\u9019\u6703\u52a0\u5287\u75b2\u52de\u611f\u548c\u4e0d\u9069\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u901a\u904e\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u5e6b\u52a9\u5c07\u66f4\u591a\u7684\u6c27\u6c23\u548c\u71df\u990a\u7269\u8cea\u9001\u5230\u9700\u8981\u4fee\u5fa9\u7684\u5340\u57df\uff0c\u5f9e\u800c\u52a0\u901f\u8eab\u9ad4\u7684\u6062\u5fa9\u904e\u7a0b\uff0c\u6e1b\u5c11\u56e0\u5faa\u74b0\u4e0d\u826f\u5f15\u8d77\u7684\u75b2\u52de\u611f\u3002<\/p>\n

3.3 \u653e\u9b06\u60c5\u7dd2\uff0c\u6e1b\u5c11\u58d3\u529b<\/strong><\/h4>\n

\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u5e38\u5e38\u9762\u81e8\u5de8\u5927\u7684\u5de5\u4f5c\u58d3\u529b\uff0c\u9019\u7a2e\u58d3\u529b\u4e0d\u50c5\u6703\u5c0d\u8eab\u9ad4\u5065\u5eb7\u9020\u6210\u8ca0\u9762\u5f71\u97ff\uff0c\u9084\u6703\u5f71\u97ff\u5fc3\u7406\u72c0\u614b\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u6709\u52a9\u65bc\u653e\u9b06\u81ea\u5f8b\u795e\u7d93\u7cfb\u7d71\uff0c\u9032\u800c\u7de9\u89e3\u7126\u616e\u3001\u58d3\u529b\u548c\u75b2\u52de\u3002\u5b83\u80fd\u5920\u4fc3\u4f7f\u8eab\u9ad4\u91cb\u653e\u5167\u5561\u80bd\u7b49\u5929\u7136\u7684\u6b62\u75db\u7269\u8cea\uff0c\u6539\u5584\u60c5\u7dd2\uff0c\u9054\u5230\u8eab\u5fc3\u653e\u9b06\u7684\u6548\u679c\u3002\u5927\u817f \u6309\u6469<\/a><\/p>\n

3.4 \u6e1b\u5c11\u904b\u52d5\u4e0d\u8db3\u5e36\u4f86\u7684\u8ca0\u9762\u5f71\u97ff<\/strong><\/h4>\n

\u5c0d\u65bc\u9577\u6642\u9593\u5750\u8fa6\u516c\u684c\u7684\u54e1\u5de5\u4f86\u8aaa\uff0c\u7f3a\u4e4f\u904b\u52d5\u53ef\u80fd\u6703\u5c0e\u81f4\u808c\u8089\u840e\u7e2e\u548c\u95dc\u7bc0\u50f5\u786c\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u80fd\u5920\u5e6b\u52a9\u653e\u9b06\u808c\u8089\uff0c\u7de9\u89e3\u9577\u6642\u9593\u975c\u614b\u5de5\u4f5c\u7684\u8ca0\u9762\u5f71\u97ff\uff0c\u4e26\u4fc3\u9032\u95dc\u7bc0\u7684\u6d3b\u52d5\u7bc4\u570d\uff0c\u4f7f\u8eab\u9ad4\u4fdd\u6301\u66f4\u52a0\u9748\u6d3b\u548c\u5065\u5eb7\u3002<\/p>\n

4. \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u7684\u597d\u8655<\/strong><\/h3>\n

4.1 \u63d0\u5347\u5de5\u4f5c\u6548\u7387<\/strong><\/h4>\n

\u901a\u904e\u653e\u9b06\u808c\u8089\u3001\u6e1b\u5c11\u75bc\u75db\u548c\u4e0d\u9069\uff0c\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u80fd\u5920\u4f7f\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u66f4\u52a0\u8212\u9069\u548c\u5c08\u6ce8\u3002\u6e1b\u5c11\u4e86\u8eab\u9ad4\u4e0d\u9069\uff0c\u80fd\u5920\u63d0\u9ad8\u5de5\u4f5c\u6548\u7387\uff0c\u4e26\u4e14\u8b93\u54e1\u5de5\u66f4\u6709\u7cbe\u529b\u61c9\u5c0d\u7e41\u5fd9\u7684\u5de5\u4f5c\u65e5\u7a0b\u3002<\/p>\n

4.2 \u6e1b\u5c11\u75c5\u5047\u548c\u52de\u52d5\u529b\u6d41\u5931<\/strong><\/h4>\n

\u6162\u6027\u75bc\u75db\u548c\u58d3\u529b\u662f\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u5e38\u898b\u7684\u5065\u5eb7\u554f\u984c\u3002\u901a\u904e\u5b9a\u671f\u63a5\u53d7\u6df1\u5c64\u7d44\u7e54\u6309\u6469\uff0c\u80fd\u5920\u6709\u6548\u6e1b\u5c11\u56e0\u70ba\u80a9\u9838\u75db\u3001\u80cc\u90e8\u4e0d\u9069\u7b49\u554f\u984c\u6240\u5c0e\u81f4\u7684\u75c5\u5047\uff0c\u5f9e\u800c\u63d0\u9ad8\u54e1\u5de5\u7684\u5065\u5eb7\u6c34\u5e73\u548c\u5de5\u4f5c\u7a69\u5b9a\u6027\u3002<\/p>\n

4.3 \u63d0\u9ad8\u751f\u6d3b\u54c1\u8cea<\/strong><\/h4>\n

\u9577\u6642\u9593\u7684\u5de5\u4f5c\u548c\u7e41\u5fd9\u7684\u751f\u6d3b\u58d3\u529b\u6703\u5f71\u97ff\u54e1\u5de5\u7684\u6574\u9ad4\u751f\u6d3b\u54c1\u8cea\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u80fd\u5920\u5e6b\u52a9\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u653e\u9b06\u8eab\u5fc3\uff0c\u6e1b\u5c11\u5de5\u4f5c\u58d3\u529b\uff0c\u5f9e\u800c\u63d0\u5347\u4ed6\u5011\u7684\u751f\u6d3b\u6eff\u610f\u5ea6\u548c\u5e78\u798f\u611f\u3002<\/p>\n

5. \u5982\u4f55\u5c07\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u878d\u5165\u65e5\u5e38\u751f\u6d3b-<\/strong>\u904b\u52d5\u6309\u6469<\/a><\/h3>\n

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6. \u7d50\u8a9e<\/strong><\/h3>\n

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1. \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u662f\u4ec0\u9ebc\uff1f \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u662f\u4e00\u7a2e\u91dd\u5c0d\u808c\u8089\u6df1\u5c64\u5c64\u6b21\u9032\u884c\u6cbb\u7642\u7684\u6309\u6469\u6280\u8853\u3002\u8207\u4e00\u822c\u7684\u745e\u5178\u5f0f\u6309\u6469\u4e0d\u540c\uff0c\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u7684\u58d3\u529b\u8f03\u5927\uff0c\u4e3b\u8981\u901a\u904e\u65bd\u52a0\u96c6\u4e2d\u4e14\u6df1\u5c64\u7684\u58d3\u529b\u4f86\u653e\u9b06\u7dca\u7e43\u7684\u808c\u8089\u548c\u7b4b\u819c\u3002\u9019\u7a2e\u6280\u8853\u80fd\u5920\u6709\u6548\u91dd\u5c0d\u90a3\u4e9b\u56e0\u70ba\u9577\u6642\u9593\u4fdd\u6301\u67d0\u4e00\u59ff\u52e2\u3001\u91cd\u8907\u6027\u52d5\u4f5c\u6216\u9577\u6642\u9593\u7cbe\u795e\u7dca\u5f35\u6240\u5f15\u8d77\u7684\u808c\u8089\u7dca\u5f35\u3001\u50f5\u786c\u548c\u75b2\u52de\u3002 \u5c0d\u65bc\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u800c\u8a00\uff0c\u9019\u7a2e\u6309\u6469\u65b9\u6cd5\u7279\u5225\u6709\u6548\uff0c\u56e0\u70ba\u4ed6\u5011\u5f80\u5f80\u9762\u81e8\u8457\u7531\u4e45\u5750\u4e0d\u52d5\u3001\u59ff\u52e2\u4e0d\u826f\u7b49\u56e0\u7d20\u5f15\u8d77\u7684\u808c\u8089\u554f\u984c\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u4e0d\u50c5\u6709\u52a9\u65bc\u8212\u7de9\u808c\u8089\uff0c\u9084\u80fd\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u6539\u5584\u8eab\u9ad4\u7684\u6574\u9ad4\u5065\u5eb7\u72c0\u6cc1\u3002 2. \u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u5e38\u898b\u7684\u8eab\u9ad4\u554f\u984c-\u8139\u6c23 \u6309\u6469 2.1 \u80a9\u9838\u75db\u8207\u80cc\u90e8\u9178\u75db \u9577\u6642\u9593\u5750\u5728\u8fa6\u516c\u684c\u524d\uff0c\u5c24\u5176\u662f\u4f4e\u982d\u5de5\u4f5c\u6216\u4fdd\u6301\u4e0d\u826f\u59ff\u52e2\u6642\uff0c\u80a9\u8180\u548c\u8116\u90e8\u7684\u808c\u8089\u6703\u9577\u6642\u9593\u8655\u65bc\u7dca\u5f35\u72c0\u614b\uff0c\u9019\u6703\u5c0e\u81f4\u80a9\u9838\u75db\u6216\u80cc\u90e8\u9178\u75db\u3002\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u7d93\u5e38\u6703\u611f\u5230\u80a9\u8180\u50f5\u786c\uff0c\u8116\u90e8\u50f5\u76f4\uff0c\u751a\u81f3\u75bc\u75db\u653e\u5c04\u5230\u982d\u90e8\uff0c\u5f62\u6210\u982d\u75db\u6216\u504f\u982d\u75db\u3002 2.2 \u773c\u775b\u75b2\u52de \u9577\u6642\u9593\u76ef\u8457\u96fb\u8166\u87a2\u5e55\u770b\uff0c\u773c\u775b\u7684\u808c\u8089\u6703\u904e\u5ea6\u75b2\u52de\uff0c\u5f9e\u800c\u5f15\u8d77\u773c\u775b\u4e7e\u6f80\u3001\u523a\u75db\u3001\u8996\u529b\u6a21\u7cca\u7b49\u4e0d\u9069\u3002\u9019\u7a2e\u60c5\u6cc1\u88ab\u7a31\u70ba\u201c\u6578\u5b57\u773c\u75b2\u52de\u201d\uff0c\u662f\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u4e2d\u5e38\u898b\u7684\u554f\u984c\u3002 2.3 \u624b\u8155\u9178\u75db\u8207\u6ed1\u9f20\u624b \u9577\u6642\u9593\u4f7f\u7528\u9375\u76e4\u6216\u9f20\u6a19\uff0c\u624b\u8155\u548c\u624b\u6307\u6703\u627f\u53d7\u6301\u7e8c\u7684\u58d3\u529b\uff0c\u9019\u53ef\u80fd\u5c0e\u81f4\u624b\u8155\u9178\u75db\u3001\u9ebb\u6728\u6216\u201c\u6ed1\u9f20\u624b\u201d\u7684\u73fe\u8c61\uff0c\u9019\u4e9b\u75c7\u72c0\u82e5\u5f97\u4e0d\u5230\u6709\u6548\u7de9\u89e3\uff0c\u53ef\u80fd\u9032\u4e00\u6b65\u767c\u5c55\u70ba\u8171\u9798\u708e\u7b49\u75be\u75c5\u3002 2.4 \u8170\u75db\u8207\u5750\u59ff\u554f\u984c \u8a31\u591a\u8fa6\u516c\u5ba4\u5de5\u4f5c\u8005\u7684\u5de5\u4f5c\u6642\u9593\u9577\u9054\u6578\u5c0f\u6642\uff0c\u4e26\u4e14\u9577\u6642\u9593\u4fdd\u6301\u5750\u59ff\u3002\u9019\u7a2e\u60c5\u6cc1\u6703\u5c0e\u81f4\u4e0b\u80cc\u90e8\u7684\u808c\u8089\u9577\u671f\u8655\u65bc\u7dca\u5f35\u72c0\u614b\uff0c\u5f9e\u800c\u5f15\u767c\u8170\u75db\uff0c\u5c24\u5176\u662f\u4e45\u5750\u672a\u80fd\u8abf\u6574\u59ff\u52e2\u7684\u4eba\u7fa4\uff0c\u6703\u7d93\u5e38\u611f\u5230\u8170\u90e8\u4e0d\u9069\u6216\u75bc\u75db\u3002 3. \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u5982\u4f55\u7de9\u89e3\u9019\u4e9b\u554f\u984c\uff1f-\u6309\u6469 \u5c0f\u817f 3.1 \u7de9\u89e3\u808c\u8089\u7dca\u5f35 \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u7684\u6700\u5927\u512a\u52e2\u662f\u80fd\u5920\u91dd\u5c0d\u6df1\u5c64\u7684\u808c\u8089\u5c64\u9032\u884c\u6cbb\u7642\u3002\u5b83\u80fd\u6709\u6548\u653e\u9b06\u80a9\u9838\u90e8\u3001\u80cc\u90e8\u7b49\u90e8\u4f4d\u7684\u7dca\u7e43\u808c\u8089\uff0c\u7de9\u89e3\u7531\u9577\u6642\u9593\u4e0d\u826f\u59ff\u52e2\u6216\u7dca\u5f35\u60c5\u7dd2\u5f15\u8d77\u7684\u808c\u8089\u9178\u75db\u3002\u6309\u6469\u5e2b\u901a\u904e\u5c0d\u808c\u8089\u65bd\u52a0\u6709\u529b\u7684\u58d3\u529b\uff0c\u80fd\u5920\u89e3\u958b\u808c\u8089\u4e2d\u7684\u7d50\u7bc0\u548c\u786c\u584a\uff0c\u6062\u5fa9\u808c\u8089\u7684\u5f48\u6027\u548c\u8212\u9069\u611f\u3002 3.2 \u6539\u5584\u8840\u6db2\u5faa\u74b0 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