2006\u5e742\u67085\u65e5\uff0c\u8d22\u653f\u90e8\u9881\u5e03\u4e86\u5305\u62ec1\u4e2a\u57fa\u672c\u51c6\u5219\u548c38\u4e2a\u5177\u4f53\u51c6\u5219\u5728\u5185\u7684\u65b0\u4f1a\u8ba1\u51c6\u5219\u4f53\u7cfb\uff0c\u5e76\u4e8e2007\u5e741\u67081\u65e5\u8d77\u5728\u4e0a\u5e02\u516c\u53f8\u4e2d\u7387\u5148\u6267\u884c\uff0c\u4e2d\u592e\u56fd\u6709\u4f01\u4e1a\u4e8e2008\u5e74\u5e74\u5e95\u4e4b\u524d\u5168\u9762\u6267\u884c\u3002\u5173\u4e8e\u65e0\u5f62\u8d44\u4ea7\u7684\u65b0\u51c6\u5219\u5728\u5173\u4e8e\u65e0\u5f62\u8d44\u4ea7\u7684\u8303\u56f4\u754c\u5b9a\u3001\u786e\u8ba4\u3001\u7814\u7a76\u5f00\u53d1\u8d39\u7528\u548c\u644a\u9500\u7b49\u65b9\u9762\u90fd\u53d1\u751f\u4e86\u8f83\u5927\u7684\u53d8\u5316\u3002<\/p>\n
\u65e7\u51c6\u5219\u7684\u5185\u5bb9\u5305\u62ec\u5f15\u8a00\u3001\u5b9a\u4e49\u3001\u786e\u8ba4\u3001\u8ba1\u91cf\u3001\u540e\u7eed\u652f\u51fa\u3001\u644a\u9500\u3001\u51cf\u503c\u3001\u5904\u7f6e\u548c\u62a5\u5e9f\u3001\u62ab\u9732\u3001\u8854\u63a5\u529e\u6cd5\u548c\u9644\u5219\u7b4911\u90e8\u5206\u5185\u5bb9\u3002\u4e0e\u65e7\u51c6\u5219\u4e0d\u540c\uff0c\u65b0\u51c6\u5219\u91c7\u7528\u7684\u662f\u4e2d\u56fd\u6cd5\u5f8b\u201c\u7ae0\u8282\u52a0\u6761\u6587\u201d\u7684\u5f62\u5f0f\u3002\u65b0\u51c6\u5219\u5206\u4e3a\u516d\u7ae0\u517125\u6761\u3002\u7b2c\u4e00\u7ae0\u603b\u5219\u3001\u7b2c\u4e8c\u7ae0\u786e\u8ba4\u3001\u7b2c\u4e09\u7ae0\u521d\u59cb\u8ba1\u91cf\u3001\u7b2c\u56db\u7ae0\u540e\u7eed\u8ba1\u91cf\u3001\u7b2c\u4e94\u7ae0\u5904\u7f6e\u548c\u62a5\u5e9f\u3001\u7b2c\u516d\u7ae0\u62ab\u9732\u3002\u5177\u4f53\u65b0\u65e7\u51c6\u5219\u7684\u4e0d\u540c\u4e4b\u5904\u8868\u73b0\u5728\u4ee5\u4e0b\u65b9\u9762\uff1a<\/p>\n
\u4e00\u3001\u65e0\u5f62\u8d44\u4ea7\u8303\u56f4\u7684\u754c\u5b9a\u53d1\u751f\u4e86\u53d8\u5316<\/b><\/p>\n
\u65e7\u51c6\u5219\u89c4\u5b9a\u65e0\u5f62\u8d44\u4ea7\u5305\u62ec\u53ef\u8fa8\u8ba4\u8d44\u4ea7\u548c\u4e0d\u53ef\u8fa8\u8ba4\u8d44\u4ea7\uff0c\u5176\u4e2d\uff0c\u4e0d\u53ef\u8fa8\u8ba4\u65e0\u5f62\u8d44\u4ea7\u6307\u7684\u662f\u5546\u8a89\u3002\u65b0\u51c6\u5219\u7b2c\u4e8c\u7ae0\u7b2c\u4e09\u6761\u4e2d\u6307\u51fa\uff1a\u201c\u65e0\u5f62\u8d44\u4ea7\u662f\u4f01\u4e1a\u62e5\u6709\u6216\u63a7\u5236\u7684\u6ca1\u6709\u5b9e\u7269\u5f62\u6001\u7684\u53ef\u8fa8\u8ba4\u975e\u8d27\u5e01\u6027\u8d44\u4ea7\u201d\u3002\u5e76\u660e\u786e\u6307\u51fa\u4e86\u4e24\u6761\u53ef\u8fa8\u8ba4\u6027\u7684\u6807\u51c6\uff0c\u5546\u8a89\u4e8e\u662f\u88ab\u6392\u9664\u5728\u5916\uff0c\u800c\u662f\u5728\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u7b2c20\u53f7\uff0d\u4f01\u4e1a\u5408\u5e76\u300b\u4e2d\u53e6\u884c\u89c4\u5b9a\u3002<\/p>\n
\u8fd9\u9879\u6539\u53d8\u4e5f\u66f4\u4e3a\u63a5\u8fd1\u56fd\u9645\u4f1a\u8ba1\u7684\u60ef\u4f8b\u3002\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a\uff08IAS\uff09\u548c\u6709\u4e9b\u56fd\u5bb6\u7684\u4f1a\u8ba1\u51c6\u5219\u673a\u6784\u5df2\u7ecf\u5c06\u5546\u8a89\u4e0e\u65e0\u5f62\u8d44\u4ea7\u8fdb\u884c\u4e86\u533a\u5206\u3002IASC\u4e8e1998\u5e74\u53d1\u5e03\u7684IAS\u7b2c38\u53f7\u300a\u65e0\u5f62\u8d44\u4ea7\u300b\u4e2d\u660e\u786e\u6307\u51fa\uff1a\u201c\u65e0\u5f62\u8d44\u4ea7\u7684\u5b9a\u4e49\u8981\u6c42\u65e0\u5f62\u8d44\u4ea7\u662f\u53ef\u8fa8\u8ba4\u7684\uff0c\u4ee5\u4fbf\u4e0e\u5546\u8a89\u80fd\u6e05\u695a\u5730\u533a\u5206\u5f00\u6765\u3002\u201dLASC\u5bf9\u5546\u8a89\u4f1a\u8ba1\u5904\u7406\u7684\u89c4\u5b9a\u4e3b\u8981\u662f\u5728LAS\u7b2c22\u53f7\u300a\u4f01\u4e1a\u5408\u5e76\u300b\u4e4b\u4e2d\u3002\u6b64\u5916\uff0c\u6fb3\u5927\u5229\u4e9a\u4e8e1983\u5e74\u4e13\u95e8\u5236\u5b9a\u4e86\u7b2c18\u53f7\u4f1a\u8ba1\u51c6\u5219\u300a\u5546\u8a89\u4f1a\u8ba1\u300b\u3002\u82f1\u56fd\u4f1a\u8ba1\u51c6\u5219\u7b2c22\u53f7\uff08SSAP22\uff09\u672c\u6765\u79f0\u4e4b\u4e3a\u300a\u5546\u8a89\u4f1a\u8ba1\u300b\uff08Accounting\u00a0Practice\u00a0for\u00a0Goodwill\uff09\uff0c\u8003\u8651\u5230\u5b83\u672a\u89c4\u5b9a\u201c\u5176\u4ed6\u65e0\u5f62\u8d44\u4ea7\u201d\u7684\u5904\u7406\u65b9\u6cd5\uff0c1996\u5e74\u53c8\u516c\u5e03\u4e86\u300a\u5546\u8a89\u4e0e\u65e0\u5f62\u8d44\u4ea7\u4f1a\u8ba1\u51c6\u5219\u8349\u6848\u300b\uff08FRED12\uff09\u3002\u53ef\u89c1\uff0c\u533a\u5206\u5546\u8a89\u4e0e\u65e0\u5f62\u8d44\u4ea7\u5df2\u7ecf\u6210\u4e3a\u56fd\u9645\u4e0a\u901a\u884c\u7684\u505a\u6cd5\u3002\u540c\u65f6\uff0c\u5728\u8d2d\u5e76\u5546\u8a89\u7684\u6570\u989d\u8d8a\u6765\u8d8a\u5927\u7684\u4eca\u5929\uff0c\u6309\u7167\u91cd\u8981\u6027\u539f\u5219\uff0c\u5c06\u5546\u8a89\u4ece\u65e0\u5f62\u8d44\u4ea7\u4e2d\u5206\u79bb\u51fa\u6765\uff0c\u6709\u5fc5\u8981\u5355\u72ec\u5236\u5b9a\u4f1a\u8ba1\u51c6\u5219\uff0c\u5e76\u4e14\u5728\u4f1a\u8ba1\u62a5\u8868\u4e2d\u5355\u5217\u9879\u76ee\u8fdb\u884c\u62ab\u9732\uff0c\u4e5f\u662f\u5408\u60c5\u5408\u7406\u7684\u3002<\/p>\n
\u4e8c\u3001\u65e0\u5f62\u8d44\u4ea7\u786e\u8ba4\u7684\u6761\u4ef6\u4e4b\u53d8\u5316<\/b><\/p>\n
\u65b0\u65e7\u51c6\u5219\u5728\u65e0\u5f62\u8d44\u4ea7\u786e\u8ba4\u5e94\u6ee1\u8db3\u7684\u4e24\u4e2a\u57fa\u672c\u6761\u4ef6\uff0c\u5373\u201c\u4e0e\u8be5\u65e0\u5f62\u8d44\u4ea7\u6709\u5173\u7684\u7ecf\u6d4e\u5229\u76ca\u5f88\u53ef\u80fd\u6d41\u5165\u4f01\u4e1a\u201d\u548c\u201c\u8be5\u65e0\u5f62\u8d44\u4ea7\u7684\u6210\u672c\u80fd\u591f\u53ef\u9760\u5730\u8ba1\u91cf\u201d\u7684\u89c4\u5b9a\u662f\u4e00\u81f4\u7684\uff0c\u4f46\u5728\u5224\u65ad\u201c\u5f88\u53ef\u80fd\u6d41\u5165\u201d\u65f6\uff0c\u65e7\u51c6\u5219\u89c4\u5b9a\uff1a\u201c\u5e94\u5bf9\u65e0\u5f62\u8d44\u4ea7\u5728\u9884\u8ba1\u4f7f\u7528\u5e74\u9650\u5185\u5b58\u5728\u7684\u5404\u79cd\u56e0\u7d20\u505a\u51fa\u7a33\u5065\u7684\u4f30\u8ba1\u201d\uff0c\u800c\u65b0\u51c6\u5219\u89c4\u5b9a\u201c\u5e94\u5bf9\u65e0\u5f62\u8d44\u4ea7\u5728\u9884\u8ba1\u4f7f\u7528\u5bff\u547d\u5185\u53ef\u80fd\u5b58\u5728\u7684\u5404\u79cd\u7ecf\u6d4e\u56e0\u7d20\u505a\u51fa\u5408\u7406\u7684\u4f30\u8ba1\uff0c\u5e76\u4e14\u5e94\u5f53\u6709\u660e\u786e\u8bc1\u636e\u652f\u6301\u201d\u3002\u4e24\u76f8\u5bf9\u7167\uff0c\u65b0\u51c6\u5219\u628a\u56e0\u7d20\u660e\u786e\u4e3a\u7ecf\u6d4e\u56e0\u7d20\uff0c\u9648\u8ff0\u66f4\u786e\u5207\uff0c\u540c\u65f6\u5f3a\u8c03\u8981\u6709\u8bc1\u636e\u652f\u6301\uff0c\u66f4\u5177\u4f53\u3001\u66f4\u5b8c\u5584\uff0c\u786e\u4fdd\u4e86\u4f1a\u8ba1\u4fe1\u606f\u7684\u53ef\u9760\u6027\u3002\u53e6\u5916\uff0c\u4ece\u65e7\u4f1a\u8ba1\u51c6\u5219\u7684\u201c\u7a33\u5065\u4f30\u8ba1\u201d\u6539\u4e3a\u65b0\u4f1a\u8ba1\u51c6\u5219\u4e2d\u7684\u201c\u5408\u7406\u4f30\u8ba1\u201d\uff0c\u4e5f\u4f53\u73b0\u65b0\u4f1a\u8ba1\u51c6\u5219\u5728\u5f3a\u8c03\u4f1a\u8ba1\u4fe1\u606f\u53ef\u9760\u6027\u7684\u540c\u65f6\uff0c\u4e5f\u63d0\u9ad8\u4e86\u4f1a\u8ba1\u4fe1\u606f\u7684\u51b3\u7b56\u76f8\u5173\u6027\uff0c\u8fd9\u7b26\u5408\u65b0\u4f1a\u8ba1\u51c6\u5219\u6539\u9769\u7684\u65b9\u5411\uff0c\u5bf9\u8d44\u4ea7\u548c\u8d1f\u503a\u4ef7\u503c\u7684\u53cd\u6620\u66f4\u516c\u5141\u3002\u540c\u65f6\uff0c\u5728\u660e\u786e\u89c4\u5b9a\u65e0\u5f62\u8d44\u4ea7\u7684\u786e\u8ba4\u6807\u51c6\u7684\u540c\u65f6\uff0c\u5e94\u5217\u4e3e\u65e0\u5f62\u8d44\u4ea7\u7684\u5177\u4f53\u7c7b\u522b\u548c\u5185\u5bb9\uff0c\u4ee5\u4fbf\u4e8e\u5b9e\u52a1\u64cd\u4f5c\u3002<\/p>\n
\u4e09\u3001\u7814\u7a76\u5f00\u53d1\u8d39\u7528\u7684\u8d39\u7528\u5316\u548c\u8d44\u672c\u5316<\/b><\/p>\n
\u539f\u51c6\u5219\u89c4\u5b9a\u201c\u81ea\u884c\u5f00\u53d1\u5e76\u4f9d\u6cd5\u7533\u8bf7\u53d6\u5f97\u7684\u65e0\u5f62\u8d44\u4ea7\uff0c\u5176\u5165\u8d26\u4ef7\u503c\u5e94\u6309\u4f9d\u6cd5\u53d6\u5f97\u65f6\u53d1\u751f\u7684\u6ce8\u518c\u8d39\u3001\u5f8b\u5e08\u8d39\u7b49\u8d39\u7528\u786e\u5b9a\uff1b\u4f9d\u6cd5\u7533\u8bf7\u53d6\u5f97\u524d\u53d1\u751f\u7684\u7814\u7a76\u4e0e\u5f00\u53d1\u8d39\u7528\uff0c\u5e94\u4e8e\u53d1\u751f\u65f6\u786e\u8ba4\u4e3a\u5f53\u671f\u8d39\u7528\u3002\u201d\u663e\u7136\u6211\u56fd\u5bf9\u7814\u53d1\u8d39\u7528\u662f\u91c7\u7528\u8d39\u7528\u5316\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u3002\u65b0\u51c6\u5219\u5bf9\u7814\u7a76\u5f00\u53d1\u8d39\u7528\u7684\u8d39\u7528\u5316\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u628a\u7814\u7a76\u5f00\u53d1\u5206\u4e3a\u4e24\u4e2a\u9636\u6bb5\uff1a\u7814\u7a76\u9636\u6bb5\u548c\u5f00\u53d1\u9636\u6bb5\u3002\u7814\u7a76\u9636\u6bb5\u652f\u51fa\u4f9d\u7136\u662f\u8d39\u7528\u5316\u5904\u7406\uff0c\u5e94\u5f53\u4e8e\u53d1\u751f\u65f6\u8ba1\u5165\u5f53\u671f\u635f\u76ca\uff1b\u5230\u4e86\u5f00\u53d1\u9636\u6bb5\u540e\uff0c\u5bf9\u5f00\u53d1\u8fc7\u7a0b\u4e2d\u7684\u8d39\u7528\u5982\u679c\u7b26\u5408\u51c6\u5219\u4e2d\u89c4\u5b9a\u7684\u4e94\u9879\u6761\u4ef6\uff0c\u5c31\u53ef\u4ee5\u8d44\u672c\u5316\u3002<\/p>\n
\u4e00\u65b9\u9762\uff0c\u65b0\u4f1a\u8ba1\u51c6\u5219\u5141\u8bb8\u5f00\u53d1\u8d39\u7528\u8d44\u672c\u5316\uff0c\u5c06\u5927\u5e45\u589e\u52a0\u79d1\u6280\u521b\u65b0\u7c7b\u4f01\u4e1a\u7684\u5229\u6da6\u3002\u5f00\u53d1\u8d39<\/p>\n
\u7528\u7684\u8d44\u672c\u5316\u65e0\u7591\u4f1a\u63d0\u5347\u79d1\u6280\u53ca\u521b\u65b0\u7c7b\u4f01\u4e1a\u7684\u4e1a\u7ee9\uff0c\u51cf\u8f7b\u7ecf\u8425\u8005\u5728\u5f00\u53d1\u9636\u6bb5\u7684\u5229\u6da6\u6307\u6807\u538b\u529b\uff0c\u4ece\u800c\u63d0\u9ad8\u4ed6\u4eec\u5728\u7814\u53d1\u6295\u5165\u4e0a\u7684\u70ed\u60c5\u3002\u65b0\u4f1a\u8ba1\u51c6\u5219\u4f53\u73b0\u4e86\u56fd\u5bb6\u5bf9\u79d1\u6280\u53ca\u521b\u65b0\u7c7b\u4f01\u4e1a\u7684\u653f\u7b56\u6276\u6301\uff0c\u5b83\u5c06\u5bf9\u9ad8\u65b0\u6280\u672f\u4f01\u4e1a\u4ea7\u751f\u8f83\u5927\u7684\u5f71\u54cd\uff0c\u6781\u5927\u7684\u6539\u5584\u5b83\u4eec\u7684\u7ecf\u8425\u6210\u679c\uff1b\u540c\u65f6\uff0c\u8fd9\u4e9b\u4f01\u4e1a\u7684\u8d44\u4ea7\u7ed3\u6784\u4e5f\u4f1a\u53d1\u751f\u53d8\u5316\uff0c\u65e0\u5f62\u8d44\u4ea7\u7684\u4ef7\u503c\u5c06\u4e0d\u65ad\u589e\u52a0\uff0c\u6709\u5229\u4e8e\u589e\u5f3a\u5b83\u4eec\u7684\u5e02\u573a\u7ade\u4e89\u529b\u3002<\/p>\n
\u53e6\u4e00\u65b9\u9762\uff0c\u5f00\u53d1\u8d39\u7528\u8d44\u672c\u5316\u5728\u5b9e\u8df5\u4e2d\u7684\u8fd0\u7528\u4e5f\u5c06\u9047\u5230\u4e00\u4e9b\u96be\u9898\u3002\u9996\u5148\uff0c\u65b0\u51c6\u5219\u89c4\u5b9a\uff0c\u7814\u7a76\u662f\u6307\u201c\u4e3a\u83b7\u53d6\u5e76\u7406\u89e3\u65b0\u7684\u79d1\u5b66\u6216\u6280\u672f\u77e5\u8bc6\u800c\u8fdb\u884c\u7684\u72ec\u521b\u6027\u7684\u6709\u8ba1\u5212\u8c03\u67e5\u201d\u3002\u5f00\u53d1\u662f\u6307\u201c\u5728\u8fdb\u884c\u5546\u4e1a\u6027\u751f\u4ea7\u6216\u4f7f\u7528\u524d\uff0c\u5c06\u7814\u7a76\u6210\u679c\u6216\u5176\u4ed6\u77e5\u8bc6\u5e94\u7528\u4e8e\u67d0\u9879\u8ba1\u5212\u6216\u8bbe\u8ba1\uff0c\u4ee5\u751f\u4ea7\u51fa\u65b0\u7684\u6216\u5177\u6709\u5b9e\u8d28\u6027\u6539\u8fdb\u7684\u6750\u6599\u3001\u88c5\u7f6e\u3001\u4ea7\u54c1\u201d\u3002\u4f46\u5728\u5b9e\u8df5\u4e2d\u8981\u628a\u7814\u7a76\u548c\u5f00\u53d1\u9636\u6bb5\u5212\u5206\u5f97\u4e00\u6e05\u4e8c\u695a\u5e76\u4e0d\u5bb9\u6613\uff0c\u5c24\u5176\u662f\u4f1a\u8ba1\u4eba\u5458\u5728\u4e0d\u61c2\u7814\u7a76\u5f00\u53d1\u7684\u6280\u672f\u65f6\uff0c\u5c06\u7814\u7a76\u548c\u5f00\u53d1\u9636\u6bb5\u4e25\u683c\u533a\u5206\u66f4\u975e\u4e00\u4ef6\u6613\u4e8b\u3002\u5176\u6b21\uff0c\u5173\u4e8e\u4f01\u4e1a\u5f00\u53d1\u9636\u6bb5\u7684\u652f\u51fa\u9700\u8981\u6ee1\u8db35\u4e2a\u6761\u4ef6\u624d\u80fd\u8fdb\u884c\u8d44\u672c\u5316\uff0c\u4e3a\u6b64\uff0c\u5bf9\u8fd95\u4e2a\u6761\u4ef6\u7684\u7406\u89e3\u548c\u628a\u63e1\u6210\u4e3a\u4f1a\u8ba1\u786e\u8ba4\u662f\u5426\u6070\u5f53\u3001\u5408\u7406\u7684\u5173\u952e\u3002\u5982\u7b2c\u4e00\u6761\u4ef6\u4e2d\u7684\u201c\u53ef\u884c\u6027\u201d\u3001\u7b2c\u56db\u4e2a\u6761\u4ef6\u4e2d\u7684\u201c\u8db3\u591f\u7684\u201d\u548c\u201c\u6709\u80fd\u529b\u201d\u7b49\uff0c\u90fd\u4f7f\u4f1a\u8ba1\u4eba\u5458\u7684\u804c\u4e1a\u5224\u65ad\u4ea7\u751f\u8f83\u5927\u7684\u4e3b\u89c2\u6027\uff0c\u8fd9\u5f88\u53ef\u80fd\u4f1a\u6210\u4e3a\u4f1a\u8ba1\u4eba\u5458\u548c\u7ba1\u7406\u4eba\u5458\u8fdb\u884c\u76c8\u4f59\u7ba1\u7406\u751a\u81f3\u64cd\u7eb5\u5229\u6da6\u7684\u5de5\u5177\uff1b\u540c\u65f6\uff0c\u4e5f\u7ed9\u6ce8\u518c\u4f1a\u8ba1\u5e08\u548c\u76d1\u7ba1\u673a\u6784\u7684\u5de5\u4f5c\u589e\u52a0\u4e86\u96be\u5ea6\u3002<\/p>\n
\u56db\u3001\u65e0\u5f62\u8d44\u4ea7\u7684\u644a\u9500<\/b><\/p>\n
1\u3001\u65e0\u5f62\u8d44\u4ea7\u7684\u644a\u9500\u671f\u9650<\/p>\n
\u6700\u5927\u7684\u6539\u53d8\u5c31\u662f\u5220\u53bb\u644a\u9500\u5e74\u9650\u4e0d\u5e94\u8d85\u8fc7\u00a010\u5e74\u7684\u9650\u5236\u3002\u65e7\u51c6\u5219\u4e2d\u5bf9\u4e8e\u65e0\u5f62\u8d44\u4ea7\u7684\u644a\u9500\u671f\u9650\u89c4\u5b9a\u4e3a\uff1a\u5408\u540c\u89c4\u5b9a\u53d7\u76ca\u5e74\u9650\u4f46\u6cd5\u5f8b\u6ca1\u6709\u89c4\u5b9a\u6709\u6548\u5e74\u9650\u7684\uff0c\u644a\u9500\u671f\u4e0d\u5e94\u8d85\u8fc7\u5408\u540c\u89c4\u5b9a\u7684\u53d7\u76ca\u5e74\u9650\uff1b\u5408\u540c\u6ca1\u6709\u89c4\u5b9a\u53d7\u76ca\u5e74\u9650\u7684\u4f46\u6cd5\u5f8b\u89c4\u5b9a\u6709\u6548\u5e74\u9650\u7684\uff0c\u644a\u9500\u671f\u4e0d\u5e94\u8d85\u8fc7\u6cd5\u5f8b\u89c4\u5b9a\u7684\u6709\u6548\u5e74\u9650\uff1b\u5408\u540c\u89c4\u5b9a\u4e86\u53d7\u76ca\u5e74\u9650\uff0c\u6cd5\u5f8b\u4e5f\u89c4\u5b9a\u4e86\u6709\u6548\u5e74\u9650\u7684\uff0c\u644a\u9500\u671f\u4e0d\u5e94\u8d85\u8fc7\u53d7\u76ca\u5e74\u9650\u548c\u6709\u6548\u5e74\u9650\u4e8c\u8005\u4e4b\u4e2d\u8f83\u77ed\u8005\uff1b\u5982\u679c\u5408\u540c\u6ca1\u6709\u89c4\u5b9a\u53d7\u76ca\u5e74\u9650\uff0c\u6cd5\u5f8b\u4e5f\u6ca1\u6709\u89c4\u5b9a\u6709\u6548\u5e74\u9650\u7684\uff0c\u644a\u9500\u671f\u4e0d\u5e94\u8d85\u8fc710\u5e74\u3002\u800c\u65b0\u51c6\u5219\u89c4\u5b9a\uff0c\u4f7f\u7528\u5bff\u547d\u6709\u9650\u7684\u65e0\u5f62\u8d44\u4ea7\uff0c\u5728\u5176\u4f7f\u7528\u5bff\u547d\u5185\u644a\u9500\uff0c\u800c\u5bf9\u4f7f\u7528\u5bff\u547d\u4e0d\u786e\u5b9a\u7684\u65e0\u5f62\u8d44\u4ea7\u4e0d\u644a\u9500\u3002\u5220\u53bb\u644a\u9500\u5e74\u9650\u4e0d\u5e94\u8d85\u8fc7\u00a010\u5e74\u7684\u9650\u5236\uff0c\u662f\u4e00\u5927\u8fdb\u6b65\uff0c\u56e0\u4e3a\u65e0\u5f62\u8d44\u4ea7\u7684\u644a\u9500\u671f\u5e94\u5f53\u53cd\u6620\u5176\u6709\u7528\u5bff\u547d\uff0c\u751a\u81f3\u53cd\u6620\u4e0e\u8be5\u8d44\u4ea7\u76f8\u5173\u7684\u73b0\u91d1\u6d41\u91cf\uff0c10\u5e74\u7684\u5047\u5b9a\u4e0e\u8be5\u89c2\u70b9\u4e0d\u76f8\u7b26\u3002\u5982\u679c\u65e0\u6cd5\u9884\u89c1\u4e3b\u4f53\u9884\u671f\u6d88\u8017\u8be5\u8d44\u4ea7\u6240\u542b\u7684\u672a\u6765\u7ecf\u6d4e\u5229\u76ca\u7684\u622a\u6b62\u671f\u9650\uff0c\u5374\u5728\u4efb\u610f\u786e\u5b9a\u7684\u6700\u5927\u671f\u95f4\u5185\u644a\u9500\uff0c\u8fd9\u663e\u7136\u662f\u4e0d\u5408\u7406\u7684\u3002<\/p>\n
2\u3001\u65e0\u5f62\u8d44\u4ea7\u7684\u644a\u9500\u57fa\u6570<\/p>\n
\u65e7\u4f1a\u8ba1\u51c6\u5219\u89c4\u5b9a\u65e0\u5f62\u8d44\u4ea7\u7684\u644a\u9500\u57fa\u6570\u662f\u65e0\u5f62\u8d44\u4ea7\u7684\u6210\u672c\uff0c\u4e0d\u8003\u8651\u6b8b\u503c\u3002\u800c\u5728\u65b0\u51c6\u5219\u4e2d\u89c4\u5b9a\u4e3a\u65e0\u5f62\u8d44\u4ea7\u7684\u6210\u672c\u6263\u9664\u9884\u8ba1\u6b8b\u503c\u540e\u7684\u91d1\u989d\u3002\u4f7f\u7528\u5bff\u547d\u6709\u9650\u7684\u65e0\u5f62\u8d44\u4ea7\uff0c\u5176\u6b8b\u503c\u5e94\u5f53\u89c6\u4e3a\u96f6\uff0c\u4f46\u4ee5\u4e0b\u4e8c\u79cd\u60c5\u51b5\u9664\u5916\uff1a(\u4e00)\u6709\u7b2c\u4e09\u65b9\u627f\u8bfa\u5728\u65e0\u5f62\u8d44\u4ea7\u4f7f\u7528\u5bff\u547d\u7ed3\u675f\u65f6\u8d2d\u4e70\u8be5\u65e0\u5f62\u8d44\u4ea7\uff1b(\u4e8c)\u53ef\u4ee5\u6839\u636e\u6d3b\u8dc3\u5e02\u573a\u5f97\u5230\u9884\u8ba1\u6b8b\u503c\u4fe1\u606f\uff0c\u5e76\u4e14\u8be5\u5e02\u573a\u5728\u65e0\u5f62\u8d44\u4ea7\u4f7f\u7528\u5bff\u547d\u7ed3\u675f\u65f6\u5f88\u53ef\u80fd\u5b58\u5728\u3002\u53ef\u89c1\uff0c\u5728\u5173\u4e8e\u65e0\u5f62\u8d44\u4ea7\u7684\u644a\u9500\u57fa\u6570\u4e0a\uff0c\u65b0\u4f1a\u8ba1\u51c6\u5219\u7684\u89c4\u5b9a\u66f4\u5408\u7406\u3001\u66f4\u5468\u5bc6\u3002<\/p>\n
3\u3001\u65e0\u5f62\u8d44\u4ea7\u644a\u9500\u7684\u65b9\u6cd5<\/p>\n
\u539f\u51c6\u5219\u53ea\u5141\u8bb8\u91c7\u7528\u76f4\u7ebf\u6cd5\u5bf9\u65e0\u5f62\u8d44\u4ea7\u4ef7\u503c\u8fdb\u884c\u644a\u9500\uff0c\u4e14\u53ea\u53cd\u6620\u6298\u4f59\u4ef7\u503c\uff0c\u4e0d\u53cd\u6620\u539f\u503c\u548c\u7d2f\u8ba1\u644a\u9500\u4ef7\u503c\uff0c\u5bf9\u65e0\u5f62\u8d44\u4ea7\u4ef7\u503c\u7684\u4fe1\u606f\u4e0d\u591f\u91cd\u89c6\u3002\u65b0\u51c6\u5219\u89c4\u5b9a\uff0c\u4f01\u4e1a\u9009\u62e9\u7684\u65e0\u5f62\u8d44\u4ea7\u644a\u9500\u65b9\u6cd5\uff0c\u5e94\u5f53\u53cd\u6620\u4e0e\u8be5\u9879\u65e0\u5f62\u8d44\u4ea7\u6709\u5173\u7684\u7ecf\u6d4e\u5229\u76ca\u7684\u9884\u671f\u5b9e\u73b0\u65b9\u5f0f\uff0c\u5305\u62ec\u76f4\u7ebf\u6cd5\u3001\u53cc\u500d\u4f59\u989d\u9012\u51cf\u6cd5\u3001\u5e74\u6570\u603b\u548c\u6cd5\u3001\u751f\u4ea7\u603b\u91cf\u6cd5\u3001\u8f66\u6d41\u91cf\u6cd5\u7b49\u3002\u4f8b\u5982\uff0c\u7535\u5f71\u3001\u7535\u89c6\u7b49\u8457\u4f5c\u6743\uff0c\u5728\u64ad\u653e\u521d\u671f\u5f80\u5f80\u4f1a\u53d6\u5f97\u8f83\u9ad8\u7684\u6536\u5165\uff0c\u800c\u968f\u7740\u64ad\u653e\u6b21\u6570\u589e\u591a\uff0c\u6536\u76ca\u9010\u5e74\u4e0b\u964d\u3002\u56e0\u6b64\uff0c\u6839\u636e\u4e0e\u8fd9\u7c7b\u65e0\u5f62\u8d44\u4ea7\u6709\u5173\u7684\u7ecf\u6d4e\u5229\u76ca\u7684\u9884\u671f\u5b9e\u73b0\u65b9\u5f0f\uff0c\u5e94\u8be5\u91c7\u7528\u52a0\u901f\u644a\u9500\u6cd5\uff0c\u5728\u65e9\u671f\u53d7\u76ca\u7a0b\u5ea6\u9ad8\u65f6\u5206\u644a\u8f83\u591a\u7684\u644a\u9500\u989d\u3002\u5982\u679c\u91c7\u7528\u76f4\u7ebf\u6cd5\u644a\u9500\uff0c\u4e0d\u7b26\u5408\u914d\u6bd4\u539f\u5219\u548c\u8c28\u614e\u539f\u5219\u3002\u4f46\u65b0\u51c6\u5219\u540c\u65f6\u53c8\u89c4\u5b9a\uff1a\u65e0\u6cd5\u53ef\u9760\u786e\u5b9a\u9884\u671f\u5b9e\u73b0\u65b9\u5f0f\u7684\uff0c\u5e94\u5f53\u91c7\u7528\u76f4\u7ebf\u6cd5\u644a\u9500\u3002\u65b0\u51c6\u5219\u5bf9\u65e0\u5f62\u8d44\u4ea7\u644a\u9500\u65b9\u6cd5\u7684\u89c4\u5b9a\uff0c\u5728\u8003\u8651\u7a33\u5065\u53ca\u7b80\u4fbf\u6838\u7b97\u7684\u524d\u63d0\u4e0b\uff0c\u53c8\u53ef\u6839\u636e\u5b9e\u9645\u60c5\u51b5\u8fdb\u884c\u9009\u62e9\uff0c\u66f4\u4f53\u73b0\u4e86\u8c28\u614e\u6027\u3001\u914d\u6bd4\u6027\u7684\u8981\u6c42\uff0c\u6bd4\u539f\u51c6\u5219\u66f4\u7075\u6d3b\u52a1\u5b9e\u3002<\/p>\n
\u00a0\u4e94\u3001\u7ed3\u8bed<\/b><\/p>\n
\u5173\u4e8e\u65e0\u5f62\u8d44\u4ea7\u5728\u65b0\u65e7\u4f1a\u8ba1\u51c6\u5219\u7684\u4e0a\u8ff0\u79cd\u79cd\u53d8\u5316\uff0c\u8bf4\u660e\u65b0\u51c6\u5219\u603b\u4f53\u4e0a\u5728\u5404\u9879\u89c4\u5b9a\u7684\u5168\u9762\u6027\u3001\u5b8c\u6574\u6027\u4e0a\u53d6\u5f97\u5f88\u5927\u8fdb\u6b65\uff0c\u53cd\u6620\u51fa\u6211\u56fd\u4f1a\u8ba1\u7684\u56fd\u9645\u8d8b\u540c\u3002\u4fee\u8ba2\u540e\u7684\u65e0\u5f62\u8d44\u4ea7\u51c6\u5219\u4e0e\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u4e4b\u95f4\u7684\u5dee\u8ddd\u7f29\u5c0f\u4e86\u8bb8\u591a\uff0c\u4f46\u5176\u5185\u5bb9\u662f\u5426\u5177\u6709\u53ef\u64cd\u4f5c\u6027\uff0c\u8fd8\u9700\u7ed3\u5408\u6211\u56fd\u7684\u5177\u4f53\u4f1a\u8ba1\u73af\u5883\u6765\u68c0\u9a8c\uff0c\u4e5f\u5bf9\u4eca\u540e\u7684\u4f1a\u8ba1\u5b9e\u8df5\u63d0\u51fa\u4e86\u65b0\u7684\u6311\u6218\u3002\u6bd4\u5982\uff0c\u5546\u8a89\u88ab\u6392\u9664\u5728\u65e0\u5f62\u8d44\u4ea7\u4e4b\u5916\uff0c\u4f46\u662f\u5728\u4eca\u5929\u5546\u8a89\u5374\u5360\u6709\u8d8a\u6765\u8d8a\u91cd\u8981\u7684\u5730\u4f4d\uff0c\u5982\u4f55\u8fdb\u4e00\u6b65\u89c4\u8303\u5546\u8a89\u7684\u4f1a\u8ba1\u51c6\u5219\u4ee5\u53ca\u5982\u4f55\u62ab\u9732\u90fd\u662f\u9700\u8981\u8fdb\u4e00\u6b65\u89c4\u8303\u7684\u5730\u65b9\uff1b\u518d\u6bd4\u5982\uff0c\u5bf9\u65e0\u5f62\u8d44\u4ea7\u7684\u786e\u8ba4\u6807\u51c6\u3001\u5982\u4f55\u533a\u5206\u7814\u53d1\u8d39\u7528\u548c\u5f00\u53d1\u8d39\u7528\u4e5f\u9700\u8981\u8fdb\u4e00\u6b65\u7684\u660e\u786e\u548c\u89c4\u8303\u7b49\u7b49\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
2006\u5e742\u67085\u65e5\uff0c\u8d22\u653f\u90e8\u9881\u5e03\u4e86\u5305\u62ec1\u4e2a\u57fa\u672c\u51c6\u5219\u548c38\u4e2a\u5177\u4f53\u51c6\u5219\u5728\u5185\u7684\u65b0\u4f1a\u8ba1\u51c6\u5219\u4f53\u7cfb\uff0c\u5e76\u4e8e2007\u5e741\u67081\u65e5\u8d77\u5728\u4e0a\u5e02\u516c\u53f8 […]<\/p>\n","protected":false},"author":1,"featured_media":14377,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,8],"tags":[27,83],"class_list":["post-14153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-research","category-financial-research","tag-27","tag-83"],"_links":{"self":[{"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/posts\/14153","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14153"}],"version-history":[{"count":1,"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/posts\/14153\/revisions"}],"predecessor-version":[{"id":14154,"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/posts\/14153\/revisions\/14154"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/media\/14377"}],"wp:attachment":[{"href":"http:\/\/www.kenov.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14153"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}