娼�紒銆�63K銆� 鈥冣€冩疆锛併€愩€�
鈥冣€冣€滆繕鑳藉姩鍚楋紵锛佲€�
鈥冣€冪媯椋庣亴鍏ヨ溅鍐咃紝涓轰簡鏂逛究杩樺嚮锛孷鎵嬮噷鎹忕潃灏忓垁闅忔椂鍑嗗�鏀诲嚮韬�悗鍙�兘缁曡繃姊︽兂瀹跺拰鑽掑潅闃绘嫤閮ㄩ槦鐨勮拷鍏点€�
鈥冣€冧附璐濆崱绐濆湪鍓�┚鐢ㄩ搧鑳嗘敮鎾戠潃鑷�繁鐨勮韩浣擄紝姘磋偪鐨勭溂鐨�笅铏界劧鐪肩�娑ｆ暎浣嗚繕鏄�偣浜嗙偣澶淬€�
鈥冣€冣€滆繖甯�潅纰庯紒鈥�
鈥冣€冣€滈偅浜汚CPA鐨勯�瑕佺洰鏍囨槸浣狅紝绛変細鍎挎斁杩戠偣鍐嶆墦锛岃�璁╀粬浠�〃鐨�殑鏉愭枡瓒呰繃鎵垮彈闄愬害鈥斺€旂煡閬撲箞锛熲€�
鈥冣€僔浠庡悗瑙嗛暅閲岀湅鐫€鐐�伀杩炲ぉ鐨勪氦鐏�幇鍦哄績閲屼笉鍏嶆媴蹇ц捣鏉ヤ笌閭ｄ簺鍙ゆ€�繊鑰呮�闈㈠�鎶楃殑閾冩湪锛屽緢鏄剧劧杩欎釜濂充汉璨屼技瀵归偅浜涜秴瓒婂湴琛ㄧ�鎶€鐨凙CPA骞朵笉瑙夊緱鏈変粈涔堝彜鎬�殑鈥�
鈥冣€冧附璐濆崱鐐逛簡鐐瑰ご锛屽挰鐫€鐗欏己鎾戠簿绁炪€�
鈥冣€冨墠闈㈠嚊杩樺湪绛夌潃鍛�紝濂瑰彲涓嶆兂鍦ㄨ繖涓�叧閿�椂鍒绘帀閾惧瓙銆�
鈥冣€冧竴閽堟潵鑷�崚鍧傜殑鎬ユ晳鑽�墏琚玍鎷垮湪鎵嬮噷鎵庤繘浜嗕附璐濆崱鐨勯攣楠ㄤ箣涓娾€斺€�
鈥冣€冣€滃棳锛佲€�
鈥冣€冧附璐濆崱鐤茶蒋鐨勫壇蹇冭剰鍦ㄨ嵂鐗╃殑鍒烘縺涓嬪紑濮嬬寷鐒惰烦鍔�紝涓€鍥㈡祮绯婄殑鑴戣�閲岄毦寰楀嚭鐜颁簡涓€涓濇竻鏄庯紝鐢氳嚦鏈夌偣鏅曟檿鐨勬劅瑙夛紝浠夸經鏄�竴涓�繎瑙嗙溂绗�竴娆℃埓涓婄溂闀滀竴鑸��閲庢竻鏅般€�
鈥冣€冣€滈偅浜涗笢瑗跨珶鐒舵槸ACPA涔堬紵鈥�
鈥冣€冮拡澶磋繕鍦ㄥ柗灏勭潃缁胯壊鑽�墏鐨勯拡澶磋�V鎶涢�锛屽惉鍒颁附璐濆崱鍙戦棶鐨勫ス閲嶉噸鐐瑰ご锛屸€滈偅涓滆タ鍙�兘鏄�皝瀛樺湪杞ㄩ亾绌洪棿鐨勮崚鍧傜�鎶€浜х墿锛岃禆瀹ｅ拰鍗庡瓙鐨勪簤澶鸿�濂逛滑楦犲崰楣婂发锛屽嚑骞撮棿灏嗗叾瀹炴垬鍖栦簡銆傗€�
鈥冣€冣€滈€傞厤鎬у緢濂斤紝杩欎笢瑗夸綘鍦ㄦ柊缇庡浗涓嶇煡閬撯€﹁惃娌欏凡缁忓湪浣跨敤杩欎釜涓滆タ浜嗭紝杩樹粠鍔犲己浜嗕箟浣撶殑閲嶉敜鎵嬩笅娲荤潃銆傗€�
鈥冣€冮噸閿わ紵锛�
鈥冣€冧附璐濆崱闈㈣壊鍙ゆ€�€斺€�
鈥冣€冣€滈偅瀹朵紮鈥︹€�
鈥冣€僔鑴镐笂鏈夌潃娴撻噸鐨勫珜鎭讹紝灏卞ソ鍍忎竴鍥㈡�鑲変笉鍋滃湴琚��娲伙紝浠夸經鎻愬埌杩欏�浼欏氨鑳介椈鍒颁竴鑲″瓙閽㈤搧鍜岀�灏旈┈鏋楃殑鍛抽亾銆�
鈥冣€冣€滃崕瀛愭墠涓嶈垗寰楄繖绉嶆€�墿姝诲憿锛屼粬鐜板湪灏卞湪鍗庢矙锛屼负浜嗕綘鎴戜滑鏆傛椂鎼佺疆浜嗘�娲茬殑浜嬮」銆傗€�
鈥冣€冭�璧锋潵锛岃繖绉嶇壒娈夾CPA鐨勭伒鎰熻�璁″氨鏄�潵婧愪簬鍏�徃鎴樹簤鏃舵湡鍦ㄦ垬鍦轰笂纰惧帇鍗曞叺鐨勮毐铚�CPA锛岃交閲忓寲锛岄潬杩戠�骞荤數褰遍挗閾佷緺绫讳技鐨勫�闄勯�楠肩�鎶€鈥斺€�
鈥冣€冪撼绫虫妧鏈�€�
鈥冣€冭倝鐪煎彲鑳借�寰楅┚椹舵�娆続CPA鐨勬搷浣滃憳韬�笂瑕嗙洊浜嗕竴灞傛椿鐗╀竴鑸�殑榛戣壊閲戝睘鍏夋辰娑蹭綋锛屼絾瑕佹槸鑳藉�鍦ㄧ簿搴﹀�楂樼殑鍏夊�缁勪欢涓嬬湅灏辫兘鐭ラ亾杩欒韩ACPA宸ф€濇墍鍦ㄤ簡銆�
鈥冣€冨惉鍒癡杩欎箞璇翠簡锛屼附璐濆崱闅忕潃琚�嵂鐗╁埡婵€鐨勭�缁忓紑濮嬪彉寰楁洿鍔犳劋鎭ㄤ簡涓€浜涳紝鈥滆繄灏旀柉灏辨槸涓�€�*瀛愶紒鈥�
鈥冣€僔涓嶆兂鍦ㄥ凡缁忓嚭鐜颁簡闂��鎴栬€呮棤娉曢噸鏉ヤ竴閬嶇殑浜嬫儏涓婃氮璐规儏缁�紝濂瑰彧鐭ラ亾鑷�繁瑕佹妸杩欓�鍏崇郴鐫€涓夐儙澶嶆椿鐨勫叧閿�挜鍖欐�姝绘敟绱э紝鍙��涓�簡杩欎笢瑗匡紝娆ф床鐨勮崚鍧傚惉鍒颁笁閮庡�娲荤殑娑堟伅涓€瀹氫細澶т贡锛屽埌鏃跺€欏埆璇存秷鐏�叕鍙革紝鍏夋槸淇濅綇璧栧�杩欎釜鐩熷弸閮藉彉寰楀緢闅句簡鈥�
鈥冣€冩墍骞哥殑鏄�紝寮€鎴樼殑瑙夋偀鎵€鏈変汉閮芥湁銆�
鈥冣€冭禆瀹ｄ篃涓嶄緥澶栤€斺€�
鈥冣€冣€滄垜浠�緱鎶婅繖甯�汉寮曞埌浜斿崄鑻遍噷浠ュ�鐨勫煄閲岋紝閭ｉ噷鐨勭數鍔涘拰璁惧�瓒冲�鍑涙潵娑堢伃杩藉嚮閮ㄩ槦浜嗐€傗€�
鈥冣€冭�涓借礉鍗¤〃鎯呯姽璞�拰閿欐剷鈥斺€�
鈥冣€冣€滀粬鐜板湪寰堢敓姘旓紝杩欎釜浠囨垜浠�繀椤绘姤浜嗭紝杩堝皵鏂�笉鍙楀埌涓€浜涗唬浠风殑璇濃€﹀ス鏄�笉浼氭敹鎵嬬殑銆傗€�
鈥冣€冣€滃彟澶栬崚鍧傚拰姊︽兂瀹剁殑浜洪兘娓楅€忎簡鑱旈偊宸烇紝杩欎篃绠楁槸寮€鎴樹簡鍚р€﹀氨鏄�笉鐭ラ亾瑕佹墦澶氬皯骞淬€傗€�
鈥冣€冭�璇濋棿锛岃韩鍚庣殑鎴樺満鏃╅兘琚玍鐢╀簡寰堥暱涓€娈佃窛绂伙紝澶滅┖涓婃柟鏄�父楸间竴鑸�殑椋炲脊锛屼笅鏂圭殑鐖嗙偢澹板�鍚岄浄闇嗚埇杞伴殕闅嗗搷褰诲湪鍘熼噹涔嬩笂锛�
鈥冣€冣€滀附璐濆崱锛屾湁浜轰负浜嗕綘鍜岃剸瀛愪笂閭ｉ�鑺�墖锛岃祵涓婁互鍚庣殑鍛借繍浜嗭紝鍖呮嫭鎴戙€傗€�
鈥冣€僔鎸変綇鏂瑰悜鐩樹几鎵嬫浛涓借礉鍗℃壇鍑哄畨鍏ㄥ甫锛屸€滃潗绋筹紒鈥�
鈥冣€冩潵浜嗭紒
鈥冣€冨悗瑙嗛暅涓�嚭鐜颁簡鍒虹溂鐨勫厜鑺掞紝V鐨勭溂鐞冧竴绉掓诞鐜板嚭绾㈣壊锛岄偅浜涘湪鑽掑師涓婂�琚�殑蹇嶈€呰繕鏈夌�鎶€鎰熷崄瓒崇殑鏈鸿溅锛屽墠杩涚殑鏂瑰悜鏄�湪澶滅┖涓嬪儚涓�彂鍏夐浮铔嬪３闆捐挋钂欑殑鍩庡尯銆�
鈥冣€冭繖搴у煄甯傚彨鍟ュ悕鍎挎潵鐫€锛�
鈥冣€冪�浠栧憿鈥︿附璐濆崱鍙�煡閬撻偅閲屼細鏄�墍鏈夋伓寰掔殑鍧熷�锛�
鈥冣€冨棥锛�
鈥冣€冨悗瑙嗛暅涓€绉掗挓涔嬮棿灏辫�鍚庢柟琚�潵鐨勫瓙寮规墦纰庝簡锛�
鈥冣€冧笂鏂瑰懠鍟哥潃鐨勭考榫欐棤浜烘満鍙戝嚭姝荤�绱㈠懡涓€鑸�殑杞伴福锛岄偅浠ｈ〃鐨勬槸鏂扮編鍥界殑杩藉叺锛�
鈥冣€冧袱鏂硅拷閫愮殑鍔垮姏绔熺劧鍛堢幇浜嗙煭鏆傜殑鍜岃皭锛屼粬浠�病鏈変换浣曚簰鐩告敾鍑荤殑涓惧姩鐩稿弽鍏ㄩ儴姝绘�鐩�潃鍓嶆柟鐨勮溅杈嗐€�
鈥冣€冨棥鍡♀€斺€�
鈥冣€冩棤浜烘満缇よ窡杩囧�鐨勮潡铏�竴鑸��鏃犲尯鍒�紝瀵嗗瘑楹婚夯閲囧彇鏃犺�寰嬫姳鍥㈢殑鏂瑰紡楠ょ劧鍑虹幇鍦ㄨ溅鐏�槧灏勭殑鍓嶆柟銆�
鈥冣€冧附璐濆崱闇插嚭缁嗗瘑鐨勭墮榻匡紝榧诲瓙鐨辨垚涓€鍥�紝鐩�湨娆茶�锛�
鈥冣€冣€滄潵鍟婏紒鈥�
鈥冣€冮搧鑳嗗埡鑰崇殑杞伴福浼撮殢鐫€V涔夌溂涓�瘡涓€娆″畾鏍硷紝鎿嶄綔闈㈡澘灏变細缁欐棤浜烘満缇や腑鐨勫€掗湁楝间笂浼犮€愬弸鏂规ā寮忋€戯紝闅忕潃缈奸緳鏃犱汉鏈哄墠绔�竴鏉＄珫绾胯埇鐨勬寚绀虹伅鍜屽厜瀛︾粍浠跺彉鎴愮豢鑹诧紝鏃犱汉鏈虹兢瀵熻�鍒板唴楝煎悗寮€濮嬩簡鑷�垜鏀诲嚮銆�
鈥冣€冨彲濡傛�瀵嗛泦鐨勭兢浣撲换浣曞悜鍐呭紑鐏�兘鏄��璇�激鐨勨€斺€�
鈥冣€冭繖涓嶏紝涓借礉鍗＄殑閾佽儐鎵撹惤涓€鐗囩墖鐑х劍鐨勭數瀛愬厓浠剁�鐗囷紝V鍒欐槸纭�敓鐢熷湪鏃犱汉鏈虹兢涓�挄寮€浜嗗ソ鍑犻亾澶у彛瀛愶紒锛侊紒
鈥冣€冭桨闅嗛殕锛�
鈥冣€冪繕璧峰ご閫氫綋娴佺嚎鍨嬭疆姣備笂杩樻湁婀涜摑鑹插�鍏夌殑涔変綋蹇嶈€呮�鍒绘嫥瓒虫补闂ㄥ嚭鐜板湪浜嗚溅渚с€�
鈥冣€冣€滃棷锛熲€�
鈥冣€冨繊鑰呮樉鐒舵湁鑽掑潅鍛樺伐鐨勬暟鎹�簱鍜屼竴绉嶇壒娈婄▼搴忋€�
鈥冣€冩柟鎵嶆椂闂翠粨淇冿紝骞惰�涓€娈垫椂闂村悗鈥斺€�
鈥冣€冭繖涓�コ浜虹殑濮撳悕鍜屽畼鑱屾诞鐜板嚭鏉ョ殑閭ｄ竴鍒伙紝杩欎袱涓�繊鑰呴兘涓嬫剰璇嗘劊浜嗕竴涓嬶紒
鈥冣€冦€怴路鑽掑潅路鐗瑰埆琛屽姩閮ㄩ棬鎬荤洃锛圢C锛夈€�
鈥冣€冦€愭巿鏉冧唬鐮佲€︺€�
鈥冣€冭繖鍙�槸澶ч奔锛�
鈥冣€冨湴浣嶈繎涔庣瓑浜庢€婚儴鐨勫�涔嬪煄鍒嗛儴涓�壒鍒��鍔ㄩ儴闂ㄧ殑鎬荤洃锛岃繖璺熸姄鎹曠寧鐗╃殑鏃跺€欒幏寰椾竴鍧楀ぇ閲戝瓙鏈変粈涔堝尯鍒�紵
鈥冣€冭�鐭ラ亾澶�┖涓婇潰鏃╅兘涓嬪懡浠や簡锛屽埡鏉€鐜板湪鑽掑潅鍦拌〃浠讳綍涓嶅睘鍗庡瓙娲剧郴鍒嗛儴鐨勯珮灞傛槸鏈€甯歌�鐨勪换鍔°€�
鈥冣€冨彧鏄�コ浜虹殑灏忓垁涓€绉掗挓璁╅偅涓�繊鑰呭啀娆′綋浼氬埌浜嗕竴韬�喎姹椼€�
鈥冣€冨摢鏉ョ殑鍔涙皵锛�
鈥冣€冨繊鑰呬粠涓嶇浉淇¤繖绉嶉珮灞傝韩涓婁細鏈変細寮哄姏鐨勬垬鏂椾箟浣擄紝姣曠珶浠栦滑鐨勫畨淇濆洟闃熼兘鏄�兘姝﹁�鍒扮墮榻跨殑閭ｇ�銆�
鈥冣€冨垁灏栬繖娆￠捇鍒板繊鑰呯殑鑴栭�澶勬椂閭ｅ�浼欑殑鎵嬭噦绐佺劧褰㈠彉灏嗗皬鍒€缁欐姄浣忎簡銆�
鈥冣€僔鐪艰壊涓€娌夈€�
鈥冣€冩湰璇ヨ嚜鍔ㄥ彫鍥炵殑鍒€鍒冩�鍒讳涪澶变簡璁�彿銆�
鈥冣€僔涔熶笉搴熻瘽锛屽綋鍗崇溂鐞冧腑鍑虹幇浜嗕箟浣撹秴闄愮殑閿欎贡铏氬奖锛岃剳鏈鸿秴棰戠粰杩欏�浼欒剳琚嬩笂涓婁紶浜嗕竴涓插揩閫熺牬瑙ｃ€�
鈥冣€冨叾涓�渶涓洪槾鐙犵殑杩樻槸涔変綋杩囩儹銆�
鈥冣€冭繖涓滆タ瀵逛簬楂樻俯鐨勮€愬彈鍔涘畬鍏ㄦ病鏈夋兂璞′腑鐨勯偅涔堝ソ锛屾帓鐑�笉鑹�殑鏃跺€欎細鑷�姩鏆撮湶鏈轰綋涓嬭礋璐ｆ帓鐑�殑涔変綋缂哄彛锛孷灏辨槸鎵惧噯浜嗚繖涓�急鐐逛笓闂ㄩ拡瀵规€т笅鎵嬬殑銆�
鈥冣€冧附璐濆崱姝ゅ埢鍒欐槸涓撳績瀵瑰緟杞﹀�鍗曟墜涓惧垁璇曞浘闈犺繎鐨勫彟涓€鍚嶅繊鑰咃紝褰撳ス鐢ㄤ袱鍙戦搧鑳嗗皢鍏堕€煎紑鐨勬椂鍊欙紝鎵�ご灏辩湅鍒拌拷閫怴閭ｄ晶鐨勫繊鑰呴獞鐫€鏈鸿溅寮€濮嬭繘鍏ヤ簡姝讳骸鎽囨憜锛屽ご鐩斾笅杩樹紶鏉ラ椃闂风殑鍢跺惣鈥�
鈥冣€冨儚鏄�€﹀湪鐑ょ�閲屾專鎵庣殑绯曠偣闈㈠寘銆�
鈥冣€僔椴滅孩鐨勫槾鍞囧嬀璧锋贰婕犵殑绗戝�锛岃�绾㈢殑鐪肩潧鏇寸敋锛�
鈥冣€冭溅瀛愭憞鎽嗙殑鎯呭喌寮€濮嬫洿鍓х儓浜嗭紝V鎵嬩腑鐨勬柟鍚戠洏鑴辨墜锛岃タ瑁呬笅娲佺櫧鐨勬墜鑵曚笂鎶藉嚭浜嗕竴鏉¤蒋绾挎彃杩涗簡杩欏彴瓒呯骇瓒婇噹鐨勮溅鏈轰笂銆�
鈥冣€冨湪杞﹁韩鍗冲皢澶辨帶鐨勬椂鍊欏ス宸茬粡瀹屾垚浜嗚繖涓€绯诲垪澶嶆潅鐨勫姩浣溿€�
鈥冣€冣€滃摋鍟︼紒鈥�
鈥冣€冧竴璁板娍澶у姏娌夌殑鍔堢爫鎵撳湪杞﹀帰涓婏紝鐨囧笣鍘氶噸鐨勯槻寮规満鐢蹭簤鍙栧埌浜嗕竴浜涙満浼氾紝鍙嶅簲杩囨潵鐨勪附璐濆崱杩戣窛绂诲紑鏋�紝鑺辫姳缁跨豢澶ф灙涓婇粦婕嗘紗鐨勬灙鍙ｅ�鍑嗗繊鑰呯殑澶寸洈灏辨槸涓€鍙戯紝鍙�槸杩欐�涓借礉鍗″偦鐪间簡銆�
鈥冣€冣€滆繖浠栧�鍒板簳鏄�粈涔堢帺鎰忓効锛燂紒鈥�
鈥冣€冨繊鑰呰剸瀛愬拰韬�綋鍍忔槸鐬�棿鍗￠】浜嗕竴鑸�紝涓嶄粎韬茶繃浜嗚�瀹抽儴浣嶇殑鏁ｆ矙瀛愬脊锛屼笌姝ゅ悓鏃惰繕璋冩暣濮挎€佸悗浠拌汉鍦ㄦ懇鎵樿溅涓婃妸杩欎竴娆℃敾鍑荤粰鍖栬В鎺変簡銆�
鈥冣€僔鐨勫姩浣滅畝鍗曢珮鏁堬紝鍒╃敤鐨囧笣杞︽満濂瑰皢韬�梺鏈�氨闄峰叆姝讳骸鎽囨憜鏈鸿溅鐨勫埞杞︾郴缁熺粰鎺у埗浜嗭紝浠ヨ嚦浜庤繖涓滆タ涓嶈兘鑷�垜璋冭妭濮挎€侊紝杞﹀ご鎽囨憜鍦拌秺鏉ヨ秺鍓х儓锛�
鈥冣€冨挘鍟蜂竴澹帮紒
鈥冣€冩挒鍦ㄨ溅闂ㄤ笂鐨勫繊鑰呮墜绐佺劧鍛堢幇鐖�姸姝绘�鎶犲叆浜嗛挗閾佷箣涓�€�
鈥冣€冨湪浠栫嫚姣掔殑绗戝�涓�紝V鎵嬮噷鎶涘嚭浜嗕竴棰楅搧缃愬瓙涓€鏍风殑涓滆タ銆�
鈥冣€冭繀閫熺垎鐕冪殑鐑堢伀鍖呰９浜嗛偅瀹朵紮锛屼粬鍙戝嚭涓€闃垫偛鎯ㄧ殑鍝€鍤庢暣涓�汉鍙樻垚浜嗙伀浜轰粠杞︿笂鎺夎惤鍚庤繛缁�粴鍔ㄥ緢蹇�秷澶卞湪浜嗚溅灏剧殑鐑熷皹涓�€�
鈥冣€冪溂瑙乂鎶婅嚜宸辩殑涓婂徃瑙ｅ喅浜嗭紝鎬ョ溂鐨勯偅涓€鍚嶅繊鑰呬竴鍙�墜鎶撲綇杞﹁締椤舵�鐨勬姢鏍忥紝鎮�┖鐨勬墜鑷備竴鎶栫洿鎺ユ垚涓轰簡涓€鎶婇攱鍒╃殑铻宠瀭鍒€锛岃€屼粬鏁翠釜浜烘�鍒诲氨韪╁湪閭ｆ妸鍒€鍒冧笂鏂广€�
鈥冣€冪壒娈婃潗鏂欑殑鍒€鍒冧豢浣涘埡绌跨焊澹冲瓙涓€鑸�皢杞﹂棬鎺€椋烇紝閲岄潰鐨勪附璐濆崱灏介噺缂╃潃韬�綋蹇�€熸崲寮癸紝浜屼汉涓€鏃堕棿浜掔浉閮藉湪姣旀嫾閫熷害鈥斺€�
鈥冣€冣€淰锛佲€�
鈥冣€冧附璐濆崱鎯呮€ヤ箣涓嬪ぇ鍠娿€�
鈥冣€冪瓑蹇嶈€呮姮澶寸湅瑙佸コ浜鸿�绾跨殑鏃跺€欏績閲岃帿鍚嶄竴鎯婏紝杩欏彴杞︾殑鍚勯」娑叉櫠浠�〃寮€濮嬪け鏁堬紝鍙�湁鍔ㄥ姏绯荤粺杩樿兘姝ｅ父杩愯浆锛屽湪鍑瑰嚫涓嶅钩鍦伴潰涓婇渶瑕佷汉鎵嬫搷鎺х殑鏂瑰悜鐩樻�鍒昏�濂逛涪鎺変簡锛岀敤榛戝�鎶€鑳芥搷鎺х潃杞﹁締鐨刅閫夋嫨浜嗗湪鐙�皬绌洪棿鍐呰窡杩欎釜瀹朵紮鎷艰繎鎴橈紒
鈥冣€冭灣铻傚垁鐨勫垁鑳岃�V绔嬮┈鎸変綇锛屾�鎯婂徆浜庤繖涓�粦瀹㈠姏姘旂殑蹇嶈€呰繕鏈�潵寰楀強鎶借韩鍗村彂鐜拌嚜宸辩殑涔夌溂鍦ㄦ�鍒婚櫡鍏ヤ簡涓€鐗囬粦鏆楋紝濂藉湪ACPA鐨勮緟鍔╄�瑙夌郴缁熻�浠栨病鏈夐櫡鍏ョ洸鐪肩姸鎬佽繃涔咃紝鍙�嵆浣胯繖鏍蜂粬杩樻槸琚玍鐢ㄦ墜鎵�綇浜嗚剸瀛愬悗鏂瑰嚬鍑镐笉骞崇殑涔変綋绾硅矾鈥斺€�
鈥冣€冣€滅柉瀛愶紒鈥�
鈥冣€僔鐨勮韩浣撳湪椹鹃┒鑸卞唴鍚戜晶杈规í鐫€锛屼慨闀跨殑韬�函鍒氬ソ鍦ㄧ殗甯濊繖绉嶅�澶ц溅鍨嬬殑瓒婇噹鍐呭彲浠ユ柦灞曞紑鏉ワ紝蹇嶈€呮�鍛芥兂瑕佹專鑴憋紝鍗村彂鐜伴櫎浜嗚繖涓�喎鐫€鑴歌�涓虹柉鐙傜殑濂充汉鏃佽竟杩樻湁杩欎釜鍙岄┈灏剧柉瀛愯悵鑾夈€�
鈥冣€冭繖涔堣繎璺濈�鐨勫皠鍑伙紝涓借礉鍗′技涔庡畬鍏ㄤ笉瀹虫€曢搧鑳嗘槸鍚︿細鐐歌啗锛�
鈥冣€冣€滃揩鏉炬墜V锛佲€�
鈥冣€冪伀鍏夊湪杞﹁埍鍐呴棯鐜帮紝蹇嶈€呰韩涓婄殑榛戣壊娑蹭綋閲戝睘寮€濮嬫秾鍔ㄥ幓娑堥櫎閭ｄ簺瀛愬脊甯︽潵鐨勫彲鎬栧姏閲忥紝鍚屼竴鏃堕棿V鐢╁紑浜嗗繊鑰呯殑鍒€鍒冨拰鎵嬶紝涓庢�鍚屾椂鑴氬皷涓€鍕惧皢鏂瑰悜鐩樺線鍙宠竟鎵撲簡涓€涓嬶紒
鈥冣€冩�褰撹溅韬�寷鎽嗕竴涓嬬殑杩愬姩濮挎€佷护涓借礉鍗℃湁浜涗笉瀹夌殑鏃跺€欙紝鍦ㄩ粦鏆楃殑鑽掑師椋庡寲鐨勫博鐭冲�澹佸嚭鐜板湪杞﹁締渚ч潰鈥斺€斺€冣€冣€冣€冨繊鑰呰韩涓婂紑濮嬪啋鍑虹伀鑺憋紝鍘氶噸鐨勫叕鍙稿啗鐢ㄨ溅涓婁笉鍋滃嚮鎵撶潃鐭冲ご闂�儊鐫€鑺辩伀锛岃€屼腑闂磋�澶逛綇鐨勫繊鑰呰韩涓婄殑ACPA鍙�兘鐢ㄦ潵鎵垮彈澶栧姏锛岃繖灏卞�鑷翠粬鏁翠釜浜哄湪涓�棿鍍忔槸琚�笁鏄庢不闈㈠寘瑕嗙洊鐨勫煿鏍癸紝娌归攨鐑硅捣锛屼粬鍦ㄦ粙婊嬪啋鐑熲€�
鈥冣€冨繊鑰呭彂鍑哄樁鍚硷紒
鈥冣€僔鐨勭溂鐞冩硾璧风孩鑹诧紝涓€鐬�棿渚挎姤搴熶簡蹇嶈€匒CPA涓嬬殑涔変綋鎵嬭噦锛岀揣鎺ョ潃涓嶇敱鍒嗚�灏嗛搧鑳嗕粠涓借礉鍗℃€€涓�嬁璧凤紝澶ф灙濉炶繘蹇嶈€呭ご鐩斾笅鏆撮湶鍑烘潵鐨勫槾宸达紝鍦ㄤ竴鐗囬渿鑰虫�鑱嬪０鍜屾俯鐑�殑娑蹭綋娉兼磼闂存湁浜哄け鍘讳簡鑴栧瓙涓婇潰鐨勮剳琚嬧€�
鈥冣€冧竴姘斿懙鎴愮殑V鑵块儴鍙戝姏灏嗚嚜宸卞嬀鍥炰富椹惧骇妞咃紝澶瑰湪涓�棿姝诲緱涓嶈兘鍐嶆�鐨勫繊鑰呰窡涓€鍥㈢碂绯曠殑鐮寸儌鏈哄櫒浜轰竴鑸�帀钀藉湪鍦伴潰涓婃暎鍑轰竴鍦扮殑涔変綋闆朵欢锛岄偅鍙颁晶闈㈠嚭鐜板彲鎬栧舰鍙樼殑鐨囧笣鎽囨檭鐫€绂诲紑灞卞礀杈瑰悜鐫€瓒婃潵瓒婃竻鏅扮殑闇撹櫣鐏�厜鐞冭繘鍙戙€�
鈥冣€冣€淰灏忓�锛屾垜浠�挙閫€浜嗏€︿竴鍒囧緱闈犱綘浠�簡銆傗€�
鈥冣€冭€抽害閲屼紶鏉ラ搩鏈ㄧ簿鐤插姏灏界殑澹伴煶锛屾�鍒荤殑浠栨棭宸蹭笉鍦ㄥ垰鎵嶆帴鏁岀殑鍦扮偣锛屼粬浠�竴璺��鍐涚敤绉戞妧瀵嗛泦鐨勬�瑁呭姏閲忛€煎埌浜嗕晶闈�紝楗舵槸杩欐牱涔熶互鎺ヨ繎涓夊崄姣斾竴鐨勬偓娈婂樊璺濈‖鐢熺敓鎷栦綇浜嗚仈閭﹀窞鍐涜�鍗佸垎閽熴€�
鈥冣€冭。琛�ご瑜涚殑閾冩湪鍒氳壇鎵嬩腑鐨勫垁鍒冭�浠栧皬蹇冩敹璧凤紝鏈涚潃涓嬫柟杩樺湪鐕冪儳鍜屾畨鐖嗙殑姝﹁�杞﹁締锛屽敖澶村�鏄�捣娴�埇鎵戝悜涓€涓�皬鍏夌偣鐨勮拷鍏碉紒
鈥冣€冧粬缂撶紦鐩樺潗鍦ㄥ湴涓婏紝杩欏�鑽掑師涓婄殑鍑歌捣灏嗕細鏄�牬鏅撻奔鑲氱櫧鍒版潵鏃舵渶浣崇殑瑙傝祻鐐广€�
鈥冣€冧竴娆¤兘璁╂柊缇庡浗閾��鐨勫搷浜�反鎺屽皢浼氬埌鏉モ€�
鈥冣€冣€滅湡鐗涢€硷紝V锛佲€�
鈥冣€冨潗鍦ㄥ悗鎺掑骇妞呰剼韪╃潃涓婇潰鍍忎釜娌′簨浜虹殑寮哄凹鑷�劧鍦ㄦ�璧忚繖涓�洿瀵硅嚜宸辫儍鍙ｇ殑濮戝�銆�
鈥冣€冧粬鐮稿惂鐫€鍢达紝鈥滆�鏄�姱鐗囨彃鍒拌繖濂充汉韬�笂锛屾垜浠�繖绉嶇柉瀛愯兘澶熷碑缈诲叏涓栫晫鈥斺€斿綋鐒朵綘鐨勯偅涓�€佹澘灏辨洿濂戒簡锛屼笉杩団€﹂偅璐у埌搴曚粈涔堟潵澶达紵鈥�
鈥冣€冩樉鐒跺垰鎵嶅嚊鍏ヤ镜鐨勪簨鎯呰�寮哄凹蹇冩湁浣欐偢銆�
鈥冣€冩�鍒荤殑涓借礉鍗″嵈鏃犲績鍜屽己灏兼彃绉戞墦璇�紝鑰屾槸涓€杈逛几澶村嚭鍘荤湅瓒婃潵瓒婂揩鐨勮拷鍏碉紝涓€杈硅�闂�亾锛氣€滀綘浠��閭ｄ簺蹇嶈€呮湁鐮旂┒锛熲€�
鈥冣€冨ス鐪熸€曞啀鍑虹幇閭ｄ箞鍑犱釜鎬�墿銆�
鈥冣€冧竴鍚戝�鑷�繁涔変綋鏈夌潃缁濆�鑷�俊鐨勪附璐濆崱涓嶅緱涓嶆壙璁わ紝鍦ㄧ�鎶€闈㈠墠璨屼技鍔涢噺鏄�斁鎵嬪彲寰楃殑涓滆タ锛屼汉鏈�厤涔熷お娓哄皬浜嗕竴浜涖€�
鈥冣€冣€滈櫎浜嗗嚊浠庤崚鍧傛嬁璧扮殑閭ｄ釜鐮旂┒鍥㈤槦鍒嗘瀽杩囪繖涓滆タ浠ュ�锛屾垜浠�苟娌℃湁浜掔浉鍏变韩鎶€鏈�拰绉戞妧銆傗€�
鈥冣€冣€滄垜浠�兘鎺屾彙鎯呮姤骞惰�鎴戦『鍒╂嫤鎴�繖甯�汉娴�┖杞︾殑璁″垝閮芥槸鏉ユ簮浜庤崚鍧備笁閮庢浘缁忕殑涓€涓�翰淇♀€︹€濊�鍒拌繖鍎縑鏀ヤ綇鏂瑰悜鐩樼殑鎵嬫樉寰楁湁浜涚敤鍔涳紝鈥滄病閿欙紝浣犲ぇ姒備篃鐚滃埌浜嗏€﹁繖浜烘槸鍑涜�鎴戠暀浠栦竴鍛界殑銆傗€�
鈥冣€冣€滆�姝伙紝鎴戜笉鐭ラ亾鈥﹂偅瀹朵紮濂藉儚鑳界湅閫忎竴涓�汉鐨勬湭鏉ワ紝浣犳槑鐧藉悧涓借礉鍗★紵鈥�
鈥冣€冪�鏉戜簲閮庛€�
鈥冣€冨綋杩欎釜鍚嶅瓧琚�彁璧风殑鏃跺€欙紝涓借礉鍗″嚭鐜颁簡涓€涓濆嵃璞°€�
鈥冣€冪粈纰уぇ鍘︿簤澶簉elic鑺�墖鐨勬椂鍊欓槻鍗�姏閲忓垎鏋愭姤鍛婇噷灏辨湁杩欎釜鍏�徃鐙�嫾淇濋晼鐨勪俊鎭�紝琚�笁閮庝竴璺�粠鏃ユ湰鍏呮弧姹℃煋鐨勫簳灞傚煄甯傚甫鍒拌崚鍧傞珮灞傜殑蹇犲績姝﹀＋鈥︾湡鐨勫彉鑺備簡锛�
鈥冣€冣€滅幇鍦ㄦ病鏃堕棿璇磋繖涓�簡銆傗€�
鈥冣€僔鐪嬬潃浠�〃鐩樹笂鍚勭�杞﹁締鐨勬晠闅滅伅锛岀洰鍏夎繙杩滈攣瀹氫綇閭ｅ骇鍏夋€�檰绂诲煄甯備腑鏈€楂樼殑寤虹瓚鐗┿€�
鈥冣€冨氨宸�竴鐐癸紝涓€瀹氣€︿竴瀹氳�鎶婁汉寮曡繃鍘伙紒
鈥冣€冨綋宸﹀彸渚х考寮€濮嬪嚭鐜版柊缇庡浗鍐涚敤绉戞妧鍐涜溅璇曞浘鐢ㄥ彛琚嬪寘鍥寸殑鏃跺€欙紝V灏变細淇�敼杞︽満鐢佃剳灏嗗彂鍔ㄦ満鐨勬瀬闄愬交搴曟Θ鍙栧嚭鏉ワ紝杩欏彴杞﹁兘涓嶈兘璺戝埌閭ｆ爧澶фゼ鍓嶉兘鏄�湅鍛姐€�
鈥冣€冨け鍘昏€愬績鐨勮拷鍏靛彧瑕佸埌浜嗗皠鍑昏寖鍥村嚑涔庝笉浼氭湁浠讳綍鐘硅鲍銆�
鈥冣€冩�褰撲簩浜烘崗浜嗕竴鎶婃睏鎻愰€熻翰寮€浜嗗寘鎶勪箣鍚庯紝鍚庢柟鎴樿溅涓婄殑閲嶅瀷鏈烘灙灏辨倣鐒跺紑鐏�簡銆�
鈥冣€冧簩浜哄悓鏃剁缉涓嬭韩瀛愬惉鐫€椤舵�涓婄殑鍙�彯褰撳綋澹板垝杩囷紝鍑瑰嚫涓嶅钩鐨勭棔杩硅繕鏄�渶杩滆窛绂诲皠鍑诲甫鏉ョ殑鏁堟灉銆�
鈥冣€冨悗鏂瑰ぉ绌猴紝浠庝綆绌轰刊鍐茶€屼笂鐨勬垬鏂楁诞绌鸿溅鍛煎暩鑰屾潵銆�
鈥冣€僔鐪嬬潃灏氭湁涓€娈佃窛绂荤殑鍩庡競锛屾�鍒婚殢鐫€椋庡０杩涘叆杞﹁埍鐨勮繕鏈変竴涓濆煄甯傞潰涓存垬浜夋椂鏈熸墠鏈夌殑璀︽姤澹扳€�
鈥冣€冣€滈偅鎶婃満鏋�垜鏉ヨВ鍐炽€傗€�
鈥冣€僔璁╄溅韬�畬缇庣敥鍑轰竴涓�笉浼氫晶缈荤殑涓€鐧惧叓鍗佸害鍥炲ご锛屽彂鍔ㄦ満鍐呴儴鐨勭粨鏋勶紝榻胯疆锛岄唶浜岀噧鐑х殑娓╁害鏀€鍗囪嚦鏋佽嚧锛岃溅瀛愪竴璺�柉鐙傚€掗€€锛屼妇鏋��鍦ㄧ柉鐙傚皠鍑荤┛鐫€鍐涚敤绉戞妧闃插脊琛ｇ殑鏈烘灙鎵嬫毚闇插湪浜嗚�閲庨噷銆�
鈥冣€冮偅涓€鐬�棿锛屾捣娴�竴鑸�殑杩藉叺鍓嶆部涓嶅仠杩稿彂鍑虹伀鍏夛紝浼楃煝涔嬬殑杩欒締鐨囧笣瓒婇噹鏄惧緱鏄�偅涔堟负灏忓彲鎬溿€�
鈥冣€僔鐢ㄥ揩閫熷叆渚靛拰鍒ゆ柇灏嗘渶鏈夊▉鑳佺殑鍑犲彴閲嶆満鏋�В鍐冲悗鐚涘湴鎵�浆杞﹀０鍦ㄤ竴鐗囩垎鐐镐腑鍚戝墠鐚涘啿銆�
鈥冣€冧附璐濆崱涔熷湪涓炬灙鏀诲嚮鍚庢柟锛屽彧鍙�儨閾佽儐鍦ㄨ繖涓�窛绂讳笂鍘嬫牴鎴愪笉浜嗗�灏戜簨鍎库€斺€�
鈥冣€冩€庝箞鍔烇紵
鈥冣€冨嚊闇€瑕佸€熷姪鍩庡競鐨勭數鍔涙墠鑳藉畬鎴愭�鐏�紝鍙�墿涓嬬殑杩欏嚑鍏�噷鈥�
鈥冣€冧富椹鹃┒浣嶄笂鐨刅浜岃瘽娌¤�灏嗚溅鍐呭悗瑙嗛暅鎵�簡涓嬫潵锛屽湪涓借礉鍗￠敊鎰曠殑鐩�厜涓�啀娆℃彁閫燂紝韬�悗鐨勬灙鏋楀脊闆ㄦ槸鍦ㄤ负杩欏彴杞﹂€佽�涓€鑸�紝鍚庢柟杞�儙骞茬槳鐨勯偅涓€鍒伙紝杞﹁韩寮€濮嬫憞鏅冿紝鑰孷鍗翠緷鏃у崟鎵嬫彙鐫€鏂瑰悜鐩樺皢閭ｅ彧鎶撶潃杞﹀唴鍚庤�闀滅殑鎵嬩几浜嗗嚭鍘伙紝瑙掑害寰�井鏂滀簡鍑犲垎鐨勫ス瑙傚療璁＄畻鐫€韬�悗鐨勬诞绌鸿溅銆�
鈥冣€冧笉鍑烘墍鏂欑殑璇濓紝娴�┖杞﹀簲璇ヤ細璇曞浘鏀诲嚮鍓嶆柟杩�娇鑷�繁鍑忛€燂紝杩欓兘鏄�叕鍙告�瑁呭姏閲忕殑甯歌�鎿嶄綔銆�
鈥冣€冭€孷灏辨槸鎷兼渶鍚庝竴涓嬨€�
鈥冣€冣€滅湅閭ｉ噷锛佲€�
鈥冣€冧附璐濆崱鐨勪箟鐪艰皟鏁磋�璺濓紝鑳屽厜鐨勫ぇ妤间笂锛岄湏铏规瓕濮�櫄褰辩殑涓嬫柟绔欑珛鐫€涓€涓�ā绯婄殑褰卞瓙锛屽ス鎸囩潃鍓嶆柟鐪间腑鏄�儕鎱屽す鏉傜潃甯屾湜銆�
鈥冣€冨彧鏈夎繖涓�椂鍊欏ス鎵嶅儚涓�皬濮戝�鑰屼笉鏄�釜琛楀ご娴佹皳鈥斺€�
鈥冣€僔鎶跨潃鍞囷紝涓€鍙岄�鍏锋敾鍑诲姏鐨勭溂鐪稿井寰�湳鐫€锛屾樉鐒舵槸鍦ㄨ�鐪熸帹绠楋紒
鈥冣€冨氨鎷艰繖涓€涓嬶紒
鈥冣€僔杩欐牱鍛婅瘔鑷�繁銆�
鈥冣€冧竴鍦堢湅涓嶈�鐨勮櫄褰辩孩绾挎�鍒绘诞鐜板湪鍓嶆柟锛岄偅鏄�嚊涓婁紶鍒版墍鏈夊繁鏂圭溂涓�殑鏀诲嚮鍖哄煙鈥�
鈥冣€冧竴鐧剧背鈥�
鈥冣€冧簲鍗佺背鈥�
鈥冣€冨彂鍑轰笉鍫�噸璐熶箣闊崇殑杞�彴姝ゅ埢鍒拌揪浜嗘瀬闄愨€�
鈥冣€冭繕鏈夐偅澶╀笂鐨勬诞绌鸿溅锛岀伀鎺х郴缁熷凡鐒堕攣瀹氫簡杞﹁締琛岃繘鐨勫墠鏂光€�
鈥冣€冣€滃噯璁稿彂灏勶紒鈥�
鈥冣€冩搷浣滃憳澶у惣锛�
鈥冣€冨嚑涔庡湪娴�┖杞︽�鍣ㄥ彛浜�捣鐨勯偅涓€鐬�棿锛孷鐨勭溂鐫涢�鐒朵竴鍑濓紒
鈥冣€冭溅瀛愭渶鍚庡湪鎾曡�杞�瘋鐨勬€掑惣涓�寷鍦版彁閫熷埌浜嗘敾鍑诲尯鍩熺殑鍓嶆柟锛屾搷鎺у憳涓€闃靛喎姹楋紝杩欐剰鍛崇潃浼氭妸relic鑺�墖姣佹帀锛�
鈥冣€冪劧鑰屸€斺€�
鈥冣€冩苯杞︾殑灏鹃儴鑵捐捣鐨勭伀鐒拌９鎸熺潃宸ㄦ氮锛岃�杩欏彴鐨囧笣鐬�棿琚�巰椋烇紒
鈥冣€冨崄绫斥€�
鈥冣€冧竴绫斥€�
鈥冣€冨湪杞﹀唴琚�畨鍏ㄥ甫姝绘�閿佷綇鐨勪簩浜虹湅鍚戜笅鏂硅�鎺犺繃鐨勭孩鑹茶�鎴掔嚎锛孷鐨勫槾瑙掔粓浜庨湶鍑轰簡涓€涓濇俯鍜岀殑绗戞剰銆�
鈥冣€冨摋鍟﹀暒锛�
鈥冣€冭溅瀛愬儚鏄��鎶涘純鐨勫簾閾侊紝鍦ㄧ儹娴�腑姝绘�鎽╂摝鐫€鏌忔补椹�矾鍒掑嚭涓€閬撻亾鐏�姳锛岃€岃拷鍏垫柟鍚戝垯鏄�綈鍒峰埛鍝嶈捣鍒跺姩鍒硅溅鐨勫０闊筹紝娴�┖杞﹂檷钀界殑绾㈣壊鐭╅樀妗嗕篃姝绘�閿佸畾浣忎簡涓嬫柟渚х炕骞跺啋鍑轰竴涓濅笣娴撶儫鐨勮溅杈嗐€�
鈥冣€冩�鍒诲€掓寕鍦ㄨ溅鍐呯殑V鍗婄潄鐫€鐑熷皢瀹夊叏甯﹀壊鏂�紝鐚涘湴鐮稿湪杞﹂《涓婄殑濂逛笉椤剧柤鐥涘皬蹇冪考缈兼帴浣忔棭宸叉槒姝昏繃鍘荤殑涓借礉鍗★紝灏嗗叾淇濅綇浠庤溅鍐呬竴鐐圭偣鎸�簡鍑烘潵銆�
鈥冣€冭仛鍏夌伅姝ゅ埢鍏ㄩ儴鎵撳湪浜嗚繖杈癸紝V涓€澶撮粦鍙戝湪娴�┖杞﹀紩鎿庣殑甯�嵎涓�疀濡傜媯鑸炵殑绮剧伒锛岃繛甯︿箟浣撶汗璺�兘鍦ㄧ啝鐔犵敓杈夆€�
鈥冣€冣€滅洰鏍囩姸鍐电ǔ瀹氾紝鍙�互灏濊瘯鎷樻崟銆傗€�
鈥冣€冣€滄墜鏈�垁灏忛槦娉ㄦ剰锛屾晫鏂规槸鎴愮啛楂橀樁榛戝�锛岃�鍔″繀閲囧彇鍖呭洿鎴樻湳锛屾�瑙咺CE鈥︹€�
鈥冣€冣€滅洰鏍囦粛鍦ㄧ洃瑙嗭紒鈥�
鈥冣€冪洏鏃嬬殑娴�┖杞︿笂鍏ㄦ槸鍐涚敤棰戦亾涔嬮棿鐨勪氦娴佸０銆�
鈥冣€冭€孷鍒欐槸鐪嬬潃涓借礉鍗¤繕琛岀殑鏁版嵁锛岃笁璺勭潃寰€澶фゼ鑰屽幓锛屾�鍒诲煄鍐呭ぇ閮ㄥ垎闇撹櫣鐏�笅鐨勮�閬撶┖绌哄�涔燂紝杩欓噷鍙�湁鍒鸿€崇殑闃茬┖璀︽姤銆�
鈥冣€冨捇锛�
鈥冣€冧竴棰楁潵鑷�簬鐙欏嚮鎵嬬殑瀛愬脊鎵撳湪V鐨勮剼杈广€�
鈥冣€冭繖鏄��鍛婏紝涔熸槸鏈€鍚庝竴娆℃満浼氥€�
鈥冣€僔榛橀粯鍋滀笅鑴氭�锛屼话澶寸湅鍚戜笂鏂广€�
鈥冣€冧妇鐫€鏋�眰灞傚洿鎷�笂鏉ョ殑鏂扮編鍥藉＋鍏典滑涔熷ソ濂囧湴鎶�捣鏋�彛鐪嬬潃杩欐爧灞炰簬涓€瀹剁綉缁滃叕鍙哥殑鎽╁ぉ澶фゼ銆�
鈥冣€冣€滆緵鑻︿簡锛孷銆傗€�
鈥冣€冭€抽害閲屾湁浜鸿交澹拌�璇濄€�
鈥冣€冨綋娴�┖杞︽媺杩涜�瑙掔敤鎺㈢収鐏�湅鍚戦《灞傜殑鏃跺€欙紝涓婅韩璧よ８鐫€鍗婅竟榛戣壊涔変綋锛屼袱鍙�溂鐫涙槸绾㈣摑鍙岃壊鑲嗘剰娴佸厜鐨勫仴澹�敺浜洪粯榛樺湴绔欏湪澶фゼ杈规部锛屾墍鏈夎繕鍦ㄧ綉缁滀腑鐨勮�澶囧紑濮嬬柉鐙傛瘮瀵规�浜虹殑淇℃伅鈥�
鈥冣€冨彧鏄�繖娆★紝鎵€鏈夌殑璁惧�鍦ㄨ�鍙栫殑绗�竴鏃堕棿閮藉彧寰楀埌浜嗕竴涓蹭覆閿欎贡鐨勪唬鐮佸拰闂�彿銆�
鈥冣€冣€滄牴鎹�箟浣撳拰璇勪及椋庨櫓锛屽�鏂规殏鏃跺畾鎬т负娆х背浼界骇鍒�紝鎴戦噸澶嶁€斺€斺€�
鈥冣€冪劧鑰屾诞绌鸿溅浼间箮鏄��瀵熻繃浜庝粩缁嗕簡涓€浜涳紝涓嶇煡涓嶈�闈犺繎浜嗛偅涓�珯鍦ㄨ竟娌跨殑鐢蜂汉锛岀敺浜虹獊鐒舵姮澶寸湅鍚戜笂鏂癸紝鍦ㄦ诞绌鸿溅鎿嶄綔鍛樼殑灞忓箷涓�紝浠栫殑鑴镐豢浣涜�鏌愮�涔変綋缁欏奖鍝嶄簡鍙�湁涓€鍥㈢被浼间簬椹�禌鍏嬬殑鍏夊奖銆�
鈥冣€冧竴鍙�墜缂撶紦鎶�捣銆�
鈥冣€冨湪娴�┖杞︽搷浣滃憳涓嶆槑鎵€浠ョ殑鐩�厜涓�紝杩欏�缃戠粶鍏�徃椤跺眰璁惧�涓婄獊鐒跺紑濮嬫秾鍔ㄨ捣绾㈣壊鐨勬暟鎹�厜褰变笌鐢垫祦銆�
鈥冣€冨摋鍟︼紒
鈥冣€冩诞绌鸿溅鐬�棿琚�笉鐭ヤ粠澶╃┖鏌愪釜鏈�煡娆″厓鍑虹幇鐨勭孩榛戣壊鏁版嵁缁欏嚮绌夸簡锛�
鈥冣€冨墽鍙橀櫋鐢燂紒
鈥冣€冩诞绌鸿溅鍐掑嚭娴撶儫浠庡ぇ妤间笂涓€璺�帀钀斤紝涓庢�鍚屾椂閭ｄ釜鐢蜂汉涔熸�涓嶇姽璞�疀濡備笉鎬曟�涓€鑸�粠澶фゼ椤跺眰寰€涓嬭烦锛岃�鐭ラ亾鏁�粠杩欑�楂樺害璺充笅鐨勯櫎浜嗘煇涓�浘缁忓湪鑽掑潅渚涜亴鐨勮禌鍗氱簿绁炵梾锛堜簹褰擄級浠ュ�鍒�棤浠栦汉鈥�
鈥冣€冭�绾㈢殑鏁版嵁娴侊紝鐙傛毚鎺夎惤鐨勯€熷害锛屽彜鎬�殑婕嗛粦鎵嬭噦鍠峰皠鍑虹儹姘旓紝娑屽姩鐫€涓€涓濅笣鐢垫祦鈥�
鈥冣€冪敺浜虹敤鍖呭惈鎬掓剰鐨勭溂鐫涙�姝荤洴鐫€閭ｄ袱涓�祽韬�激鐥曠殑浜猴紝琛€鍊哄繀椤昏�鍋库€斺€�
鈥冣€冧竴鍦虹媯娼�紝鎮嶇劧鑰岃嚦锛�
鈥冣€冣€︹€�
鈥冣€冣€︹€�