\u5927\u529b\u53d1\u5c55\u670d\u52a1\u8d38\u6613\uff0c\u6269\u5927\u670d\u52a1\u8fdb\u51fa\u53e3\uff0c\u5bf9\u4e8e\u6211\u56fd\u5b9e\u73b0\u5916\u8d38\u589e\u957f\u65b9\u5f0f\u548c\u7ecf\u6d4e\u53d1\u5c55\u65b9\u5f0f\u7684\u8f6c\u53d8\u5177\u6709\u6781\u4e3a\u91cd\u8981\u7684\u73b0\u5b9e\u610f\u4e49\u3002\u5728\u56fd\u9645\u670d\u52a1\u8d38\u6613\u5feb\u901f\u53d1\u5c55\u7684\u540c\u65f6\uff0c\u4e2d\u56fd\u7684\u670d\u52a1\u8d38\u6613\u4e5f\u5f97\u5230\u4e86\u84ec\u52c3\u53d1\u5c55\u3002<\/p>\n
\u4e00\u3001\u4e0e\u5bf9\u5916\u652f\u4ed8\u5b9e\u8df5\u76f8\u5173\u7684\u6d89\u7a0e\u6cd5\u5f8b\u89c4\u5b9a<\/b><\/p>\n
\u670d\u52a1\u8d38\u6613\u8fdb\u53e3\uff0c\u5fc5\u7136\u6d89\u53ca\u5883\u5916\u673a\u6784\u6216\u4e2a\u4eba\u5728\u6211\u56fd\u7684\u7eb3\u7a0e\u95ee\u9898\u3002\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u8425\u4e1a\u7a0e\u6682\u884c\u6761\u4f8b\u300b\u7b2c\u5341\u4e00\u6761\u3001\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u516b\u6761\u3001\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u4e09\u5341\u4e03\u6761\u548c\u7b2c\u4e09\u5341\u516b\u6761\u7b49\u5b9e\u4f53\u7a0e\u6cd5\u90fd\u4f5c\u51fa\u4e86\u5883\u5916\u673a\u6784\u6216\u4e2a\u4eba\u5728\u4e2d\u56fd\u5883\u5185\u5e94\u7a0e\u7684\uff0c\u4ee5\u652f\u4ed8\u4eba\u4e3a\u6263\u7f34\u4e49\u52a1\u4eba\u7684\u89c4\u5b9a\u3002\u5373\u5883\u5185\u673a\u6784\u548c\u4e2a\u4eba\u5411\u5883\u5916\u652f\u4ed8\u670d\u52a1\u8d38\u6613\u7b49\u9879\u76ee\u5916\u6c47\u8d44\u91d1\u65f6\u5e94\u627f\u62c5\u7a0e\u6b3e\u4ee3\u6263\u4ee3\u7f34\u4e49\u52a1\u3002<\/p>\n
1999\u5e74\u4ee5\u6765\uff0c\u56fd\u5bb6\u5916\u6c47\u7ba1\u7406\u5c40\u548c\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5148\u540e\u8054\u5408\u51fa\u53f0\u4e86\u300a\u5173\u4e8e\u975e\u8d38\u6613\u53ca\u90e8\u5206\u8d44\u672c\u9879\u76ee\u9879\u4e0b\u552e\u4ed8\u6c47\u63d0\u4ea4\u7a0e\u52a1\u51ed\u8bc1\u6709\u5173\u95ee\u9898\u7684\u901a\u77e5\u300b\uff08\u6c47\u53d1[1999]372\u53f7\uff0c\u4ee5\u4e0b\u7b80\u79f0372\u53f7\u300a\u901a\u77e5\u300b\uff09\u548c\u300a\u5173\u4e8e\u8bd5\u884c\u670d\u52a1\u8d38\u6613\u5bf9\u5916\u652f\u4ed8\u7a0e\u52a1\u5907\u6848\u6709\u5173\u95ee\u9898\u7684\u901a\u77e5\u300b\uff08\u6c47\u53d1[2008]8\u53f7\uff09\uff0c\u4e24\u6587\u4ef6\u73b0\u5df2\u4f5c\u5e9f\u3002<\/p>\n
2008\u5e7411\u6708\u300a\u56fd\u5bb6\u5916\u6c47\u7ba1\u7406\u5c40\u3001\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u670d\u52a1\u8d38\u6613\u7b49\u9879\u76ee\u5bf9\u5916\u652f\u4ed8\u63d0\u4ea4\u7a0e\u52a1\u8bc1\u660e\u6709\u5173\u95ee\u9898\u7684\u901a\u77e5\u300b\uff08\u6c47\u53d1[2008]64\u53f7\uff0c\u4ee5\u4e0b\u7b80\u79f064\u53f7\u300a\u901a\u77e5\u300b\uff09\u51fa\u53f0\uff0c\u89c4\u5b9a\u5bf9\u670d\u52a1\u8d38\u6613\u7b49\u9879\u76ee\u5bf9\u5916\u652f\u4ed8\u5e94\u5f53\u6309\u56fd\u5bb6\u6709\u5173\u89c4\u5b9a\u529e\u7406\u548c\u63d0\u4ea4\u300a\u670d\u52a1\u8d38\u6613\u3001\u6536\u76ca\u3001\u7ecf\u5e38\u8f6c\u79fb\u548c\u90e8\u5206\u8d44\u672c\u9879\u76ee\u5bf9\u5916\u652f\u4ed8\u7a0e\u52a1\u8bc1\u660e\u300b\uff08\u4ee5\u4e0b\u7b80\u79f0\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\uff09\u30022009\u5e7411\u6708\u300a\u56fd\u5bb6\u5916\u6c47\u7ba1\u7406\u5c40\u3001\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u8fdb\u4e00\u6b65\u660e\u786e\u670d\u52a1\u8d38\u6613\u7b49\u9879\u76ee\u5bf9\u5916\u652f\u4ed8\u63d0\u4ea4\u7a0e\u52a1\u8bc1\u660e\u6709\u5173\u95ee\u9898\u7684\u901a\u77e5\u300b\uff08\u6c47\u53d1[2009]52\u53f7\uff0c\u4ee5\u4e0b\u7b80\u79f052\u53f7\u300a\u901a\u77e5\u300b\uff09\u51fa\u53f0\uff0c\u5bf964\u53f7\u300a\u901a\u77e5\u300b\u6267\u884c\u4e2d\u7684\u6709\u5173\u4e8b\u5b9c\u4e88\u4ee5\u660e\u786e\u3002\u76f8\u5173\u7684\u89c4\u5b9a\u8fd8\u67092008\u5e7412\u6708\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5236\u5b9a\u7684\u300a\u670d\u52a1\u8d38\u6613\u7b49\u9879\u76ee\u5bf9\u5916\u652f\u4ed8\u51fa\u5177\u7a0e\u52a1\u8bc1\u660e\u7ba1\u7406\u529e\u6cd5\u300b\u7b49\u3002<\/p>\n
\u4e8c\u3001\u6587\u4ef6\u89c4\u5b9a\u7684\u516b\u5927\u95ee\u9898<\/b><\/p>\n
\uff08\u4e00\uff09\u95ee\u9898\u4e4b\u4e00\uff1a\u5bf9\u5916\u652f\u4ed8\u91d1\u989d\u7684\u6807\u51c6<\/p>\n
\u6839\u636e64\u53f7\u300a\u901a\u77e5\u300b\u89c4\u5b9a\uff0c\u9700\u8981\u529e\u7406\u548c\u63d0\u4ea4\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u5bf9\u5916\u652f\u4ed8\u91d1\u989d\u6807\u51c6\u4e3a\u5355\u7b14\u652f\u4ed8\u7b49\u503c3\u4e07\u7f8e\u5143\u4ee5\u4e0a\uff08\u4e0d\u542b\u7b49\u503c3\u4e07\u7f8e\u5143\uff09\u3002\u5728\u6b64\uff0c\u201c\u5355\u7b14\u652f\u4ed8\u7b49\u503c3\u4e07\u7f8e\u5143\u4ee5\u4e0a\u201d\u4e0d\u662f\u6307\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u6587\u672c\u4e2d\u7684\u201c\u5408\u540c\u603b\u91d1\u989d\u201d\uff0c\u800c\u662f\u201c\u672c\u6b21\u652f\u4ed8\u91d1\u989d\u201d\u3002<\/p>\n
\uff08\u4e8c\uff09\u95ee\u9898\u4e4b\u4e8c\uff1a\u5bf9\u5916\u652f\u4ed8\u9879\u76ee\u7684\u754c\u5b9a<\/p>\n
1\u3001\u670d\u52a1\u8d38\u6613\uff08ServiceTrade\uff09\uff0c\u6307\u56fd\u4e0e\u56fd\u4e4b\u95f4\u4e92\u76f8\u63d0\u4f9b\u670d\u52a1\u7684\u7ecf\u6d4e\u4ea4\u6362\u6d3b\u52a8\u300264\u53f7\u300a\u901a\u77e5\u300b\u5c06\u5883\u5916\u673a\u6784\u6216\u4e2a\u4eba\u4ece\u5883\u5185\u83b7\u5f97\u7684\u9700\u8981\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u670d\u52a1\u8d38\u6613\u6536\u5165\u5217\u4e3e\u4e3a\u4ece\u4e8b\u8fd0\u8f93\u3001\u65c5\u6e38\u3001\u901a\u4fe1\u3001\u5efa\u7b51\u5b89\u88c5\u53ca\u52b3\u52a1\u627f\u5305\u3001\u4fdd\u9669\u670d\u52a1\u3001\u91d1\u878d\u670d\u52a1\u3001\u8ba1\u7b97\u673a\u548c\u4fe1\u606f\u670d\u52a1\u3001\u4e13\u6709\u6743\u5229\u4f7f\u7528\u548c\u7279\u8bb8\u3001\u4f53\u80b2\u6587\u5316\u548c\u5a31\u4e50\u670d\u52a1\u3001\u5176\u4ed6\u5546\u4e1a\u670d\u52a1\u3001\u653f\u5e9c\u670d\u52a1\u7b49\u4ea4\u6613\u884c\u4e3a\u6240\u53d6\u5f97\u7684\u6536\u5165\u3002<\/p>\n
2\u3001\u6536\u76ca\uff08Receipts\uff09\u300264\u53f7\u300a\u901a\u77e5\u300b\u4e2d\u5c06\u9700\u8981\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u6536\u76ca\u5217\u4e3e\u4e3a\u5883\u5916\u4e2a\u4eba\u5728\u5883\u5185\u7684\u5de5\u4f5c\u62a5\u916c\u3001\u5883\u5916\u673a\u6784\u6216\u4e2a\u4eba\u4ece\u5883\u5185\u83b7\u5f97\u7684\u80a1\u606f\u3001\u7ea2\u5229\u3001\u5229\u6da6\u3001\u76f4\u63a5\u503a\u52a1\u5229\u606f\u3001\u62c5\u4fdd\u8d39\u7b49\u6536\u76ca\uff0c\u5305\u62ec\u804c\u5de5\u62a5\u916c\u3001\u6295\u8d44\u6536\u76ca\u7b49\u300252\u53f7\u300a\u901a\u77e5\u300b\u89c4\u5b9a\uff0c\u6295\u8d44\u6027\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u6240\u6295\u8d44\u7684\u4f01\u4e1a\u4ee5\u5916\u6c47\u5411\u6295\u8d44\u6027\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u5212\u8f6c\u5229\u6da6\u3001\u5408\u683c\u5883\u5916\u673a\u6784\u6295\u8d44\u8005\u5bf9\u5916\u652f\u4ed8\u5176\u6295\u8d44\u6536\u76ca\u4ee5\u53ca\u4f9d\u6cd5\u53d6\u5f97\u5883\u5185\u4e0a\u5e02\u516c\u53f8A\u80a1\u80a1\u4efd\u7684\u5883\u5916\u6295\u8d44\u8005\u51cf\u6301A\u80a1\u4e0a\u5e02\u516c\u53f8\u6d41\u901a\u80a1\u4efd\u53ca\u5206\u7ea2\u6240\u5f97\u8d44\u91d1\u7684\u8d2d\u6c47\u6c47\u51fa\u65f6\u5e94\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u3002<\/p>\n
3\u3001\u7ecf\u5e38\u8f6c\u79fb\uff08CurrentTransfers\uff09\uff0c\u53c8\u79f0\u65e0\u507f\u8f6c\u79fb\u6216\u5355\u9879\u8f6c\u79fb\uff0c\u662f\u6307\u53d1\u751f\u5728\u5c45\u6c11\u4e0e\u975e\u5c45\u6c11\u95f4\u65e0\u7b49\u503c\u4ea4\u6362\u7269\u7684\u5b9e\u9645\u8d44\u6e90\u6216\u91d1\u878d\u9879\u76ee\u6240\u6709\u6743\u7684\u53d8\u66f4\u300264\u53f7\u300a\u901a\u77e5\u300b\u4e2d\u5c06\u5176\u5217\u4e3e\u4e3a\u5883\u5916\u673a\u6784\u6216\u4e2a\u4eba\u4ece\u5883\u5185\u83b7\u5f97\u7684\u5305\u62ec\u975e\u8d44\u672c\u8f6c\u79fb\u7684\u6350\u8d60\u3001\u8d54\u507f\u3001\u7a0e\u6536\u3001\u5076\u7136\u6027\u6240\u5f97\u7b49\u7ecf\u5e38\u8f6c\u79fb\u9879\u76ee\u6536\u5165\u3002<\/p>\n
4\u3001\u8d44\u672c\u9879\u76ee\uff08CapitalAccount\uff09\uff0c\u662f\u6307\u56fd\u9645\u6536\u652f\u4e2d\u56e0\u8d44\u672c\u8f93\u51fa\u548c\u8f93\u5165\u800c\u4ea7\u751f\u7684\u8d44\u672c\u4e0e\u8d1f\u503a\u7684\u589e\u51cf\u9879\u76ee\uff0c\u5305\u62ec\u76f4\u63a5\u6295\u8d44\u3001\u5404\u7c7b\u8d37\u6b3e\u3001\u8bc1\u5238\u6295\u8d44\u7b49\u3002\u6839\u636e52\u53f7\u300a\u901a\u77e5\u300b\uff0c\u5e94\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u8d44\u672c\u9879\u76ee\u5305\u62ec\uff1a\u7b2c\u4e00\uff0c\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u7684\u5916\u56fd\u6295\u8d44\u8005\u4ee5\u5176\u5728\u5883\u5185\u6240\u5f97\u5229\u6da6\u4ee5\u53ca\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u5c06\u5c5e\u4e8e\u5916\u56fd\u6295\u8d44\u8005\u7684\u8d44\u672c\u516c\u79ef\u91d1\u3001\u76c8\u4f59\u516c\u79ef\u91d1\u3001\u672a\u5206\u914d\u5229\u6da6\u7b49\u5728\u5883\u5185\u8f6c\u589e\u8d44\u672c\u6216\u518d\u6295\u8d44\uff1b\u7b2c\u4e8c\uff0c\u5916\u56fd\u6295\u8d44\u8005\u4ece\u5176\u5df2\u6295\u8d44\u7684\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u4e2d\u56e0\u5148\u884c\u56de\u6536\u6295\u8d44\u3001\u6e05\u7b97\u3001\u80a1\u6743\u8f6c\u8ba9\u3001\u51cf\u8d44\u7b49\u6240\u5f97\u8d22\u4ea7\u5728\u5883\u5185\u518d\u6295\u8d44\u3002<\/p>\n
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1\u3001\u5bf9\u5916\u652f\u4ed8\u6309\u89c4\u5b9a\u9700\u8981\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u4e2a\u4eba\u6982\u5ff5<\/p>\n
\u5173\u4e8e\u8fd9\u4e00\u95ee\u9898\uff0c\u6587\u4ef6\u89c4\u5b9a\u8f83\u4e3a\u6a21\u7cca\u300264\u53f7\u300a\u901a\u77e5\u300b\u5bf9\u5bf9\u5916\u652f\u4ed8\u6309\u89c4\u5b9a\u9700\u8981\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u4e3b\u4f53\u8868\u8ff0\u6709\u4e24\u79cd\uff1a\u201c\u5883\u5185\u673a\u6784\u548c\u4e2a\u4eba\u201d\uff0c\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u6587\u672c\u4e2d\u548c52\u53f7\u300a\u901a\u77e5\u300b\u4e2d\u7684\u8868\u8ff0\u4e3a\u201c\u5883\u5185\u673a\u6784\u6216\u4e2a\u4eba\u201d\uff0c\u5728\u8fd9\u91cc\uff0c\u201c\u4e2a\u4eba\u201d\u662f\u6307\u4ec5\u201c\u5883\u5185\u4e2a\u4eba\u201d\u8fd8\u662f\u5305\u62ec\u5728\u4e2d\u56fd\u5883\u5185\u7684\u201c\u5883\u5916\u4e2a\u4eba\u201d\uff0c\u201c\u5883\u5185\u201d\u662f\u6307\u884c\u4e3a\u53d1\u751f\u5730\u5728\u5883\u5185\u8fd8\u662f\u4e3b\u4f53\u8eab\u4efd\u5c5e\u5883\u5185\uff0c\u5bb9\u6613\u4ea7\u751f\u6b67\u4e49\u3002<\/p>\n
372\u53f7\u300a\u901a\u77e5\u300b\u5bf9\u4e3b\u4f53\u95ee\u9898\u8868\u8ff0\u4e3a\u201c\u5883\u5185\u673a\u6784\u53ca\u4e2a\u4eba\u201d\u3002\u5bf9\u6b64\uff0c\u300a\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u975e\u8d38\u6613\u53ca\u90e8\u5206\u8d44\u672c\u9879\u76ee\u9879\u4e0b\u552e\u4ed8\u6c47\u63d0\u4ea4\u7a0e\u52a1\u51ed\u8bc1\u6709\u5173\u95ee\u9898\u7684\u901a\u77e5\u300b\uff08\u56fd\u7a0e\u53d1[2000]66\u53f7\uff09\u89c4\u5b9a\uff0c372\u53f7\u300a\u901a\u77e5\u300b\u4e2d\u89c4\u5b9a\u8d2d\u4ed8\u6c47\u5bf9\u5916\u652f\u4ed8\u987b\u63d0\u4ea4\u6709\u5173\u7a0e\u52a1\u51ed\u8bc1\u7684\u8303\u56f4\uff0c\u662f\u6307\u300a\u901a\u77e5\u300b\u9644\u4ef6\u6240\u6307\u660e\u7684\u5883\u5916\u4f01\u4e1a\u53ca\u5916\u7c4d\u4e2a\u4eba\u4e3a\u6211\u56fd\u5883\u5185\u4f01\u4e1a\u6216\u4e2a\u4eba\u63d0\u4f9b\u5404\u79cd\u670d\u52a1\u7b49\u800c\u53d6\u5f97\u5e76\u7531\u6211\u56fd\u5883\u5185\u4f01\u4e1a\u6216\u4e2a\u4eba\u652f\u4ed8\u7684\u6b3e\u9879\u3002\u8fd9\u91cc\u5bf9\u5916\u652f\u4ed8\u7684\u201c\u4e2a\u4eba\u201d\u5e94\u4e3a\u201c\u5883\u5185\u4e2a\u4eba\u201d\u3002\u540c\u4e3a\u201c\u6c47\u53d1\u201d\u7cfb\u5217\u7684\u6587\u4ef6\u5982\u300a\u56fd\u5bb6\u5916\u6c47\u7ba1\u7406\u5c40\u5173\u4e8e\u8c03\u6574\u7ecf\u5e38\u9879\u76ee\u5916\u6c47\u7ba1\u7406\u653f\u7b56\u7684\u901a\u77e5\u300b\uff08\u6c47\u53d1[2006]19\u53f7\uff09\u4e2d\u8868\u8ff0\u7684\u201c\u5883\u5185\u673a\u6784\u548c\u4e2a\u4eba\u201d\u4e3a\u201c\u5883\u5185\u5c45\u6c11\u4e2a\u4eba\u201d\u3002\u7b14\u8005\u8ba4\u4e3a\u4ece\u6cd5\u89c4\u7684\u5ef6\u7eed\u6027\u6765\u770b\uff0c64\u53f7\u300a\u901a\u77e5\u300b\u4e2d\u5bf9\u5916\u652f\u4ed8\u6309\u89c4\u5b9a\u9700\u8981\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u201c\u4e2a\u4eba\u201d\u4e5f\u5e94\u4e3a\u201c\u5883\u5185\u4e2a\u4eba\u201d\u3002<\/p>\n
2\u3001\u76f8\u5173\u5916\u6c47\u7ba1\u7406\u6cd5\u89c4\u4e2d\u201c\u5883\u5185\u4e2a\u4eba\u201d\u7684\u6982\u5ff5<\/p>\n
1996\u53d1\u5e03\u5e76\u7ecf2008\u5e74\u4fee\u8ba2\u7684\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u5916\u6c47\u7ba1\u7406\u6761\u4f8b\u300b\uff08\u4ee5\u4e0b\u7b80\u79f0\u300a\u5916\u7ba1\u6761\u4f8b\u300b\uff09\u5bf9\u201c\u5883\u5185\u4e2a\u4eba\u201d\u7684\u89e3\u91ca\u662f\uff0c\u4e2d\u56fd\u516c\u6c11\u548c\u5728\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u5883\u5185\u8fde\u7eed\u5c45\u4f4f\u6ee11\u5e74\u7684\u5916\u56fd\u4eba\uff0c\u5916\u56fd\u9a7b\u534e\u5916\u4ea4\u4eba\u5458\u548c\u56fd\u9645\u7ec4\u7ec7\u9a7b\u534e\u4ee3\u8868\u9664\u5916\u30022007\u5e742\u67081\u65e5\u8d77\u5b9e\u65bd\u7684\u300a\u4e2a\u4eba\u5916\u6c47\u7ba1\u7406\u529e\u6cd5\u300b\u5bf9\u201c\u5883\u5185\u4e2a\u4eba\u201d\u7684\u89e3\u91ca\u662f\uff0c\u6301\u6709\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u5c45\u6c11\u8eab\u4efd\u8bc1\u3001\u519b\u4eba\u8eab\u4efd\u8bc1\u4ef6\u3001\u6b66\u88c5\u8b66\u5bdf\u8eab\u4efd\u8bc1\u4ef6\u7684\u4e2d\u56fd\u516c\u6c11\u3002<\/p>\n
3\u3001\u76f8\u5173\u5916\u6c47\u7ba1\u7406\u6cd5\u89c4\u4e2d\u201c\u5883\u5185\u673a\u6784\u201d\u7684\u6982\u5ff5<\/p>\n
\u300a\u5916\u7ba1\u6761\u4f8b\u300b\u5bf9\u201c\u5883\u5185\u673a\u6784\u201d\u7684\u89e3\u91ca\u662f\uff0c\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u5883\u5185\u7684\u56fd\u5bb6\u673a\u5173\u3001\u4f01\u4e1a\u3001\u4e8b\u4e1a\u5355\u4f4d\u3001\u793e\u4f1a\u56e2\u4f53\u3001\u90e8\u961f\u7b49\uff0c\u5916\u56fd\u9a7b\u534e\u5916\u4ea4\u9886\u4e8b\u673a\u6784\u548c\u56fd\u9645\u7ec4\u7ec7\u9a7b\u534e\u4ee3\u8868\u673a\u6784\u9664\u5916\u3002372\u53f7\u300a\u901a\u77e5\u300b\u89c4\u5b9a\uff0c\u6211\u56fd\u5883\u5185\u673a\u6784\u6307\u516c\u53f8\u3001\u4f01\u4e1a\u3001\u673a\u5173\u56e2\u4f53\u53ca\u5404\u79cd\u7ec4\u7ec7\u7b49\u3002<\/p>\n
4\u3001\u5883\u5916\u4e2a\u4eba\u5bf9\u5916\u652f\u4ed8\u4e0d\u9700\u8981\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b<\/p>\n
52\u53f7\u300a\u901a\u77e5\u300b\u89c4\u5b9a\uff0c\u5883\u5916\u4e2a\u4eba\u5728\u5883\u5185\u529e\u7406\u670d\u52a1\u8d38\u6613\u7b49\u9879\u76ee\u5bf9\u5916\u652f\u4ed8\u65f6\u5e94\u6309\u7167\u4e2a\u4eba\u5916\u6c47\u7ba1\u7406\u7684\u76f8\u5173\u89c4\u5b9a\u529e\u7406\u3002\u5373\u5e94\u4f9d\u636e\u300a\u4e2a\u4eba\u5916\u6c47\u7ba1\u7406\u529e\u6cd5\u300b\u3001\u300a\u4e2a\u4eba\u5916\u6c47\u7ba1\u7406\u529e\u6cd5\u5b9e\u65bd\u7ec6\u5219\u300b\u7b49\u5916\u6c47\u7ba1\u7406\u76f8\u5173\u89c4\u5b9a\u529e\u7406\u53ca\u63d0\u4ea4\u8d44\u6599\u3002<\/p>\n
5\u3001\u90e8\u5206\u5883\u5916\u673a\u6784\u5bf9\u5916\u652f\u4ed8\u9700\u8981\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b<\/p>\n
52\u53f7\u300a\u901a\u77e5\u300b\u89c4\u5b9a\uff0c\u5408\u683c\u5883\u5916\u673a\u6784\u6295\u8d44\u8005\u5bf9\u5916\u652f\u4ed8\u5176\u6295\u8d44\u6536\u76ca\u4ee5\u53ca\u4f9d\u6cd5\u53d6\u5f97\u5883\u5185\u4e0a\u5e02\u516c\u53f8A\u80a1\u80a1\u4efd\u7684\u5883\u5916\u6295\u8d44\u8005\u51cf\u6301A\u80a1\u4e0a\u5e02\u516c\u53f8\u6d41\u901a\u80a1\u4efd\u53ca\u5206\u7ea2\u6240\u5f97\u8d44\u91d1\u7684\u8d2d\u6c47\u6c47\u51fa\u65f6\uff0c\u5e94\u5411\u4e3b\u7ba1\u56fd\u7a0e\u673a\u5173\u548c\u5730\u7a0e\u673a\u5173\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u3002\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u5141\u8bb8\u5728\u4e2d\u56fd\u5883\u5185\u8fdb\u884cA\u80a1\u6295\u8d44\u7684\u5883\u5916\u6295\u8d44\u8005\u4ec5\u5305\u62ec\u5408\u683c\u5883\u5916\u673a\u6784\u6295\u8d44\u8005\uff0c\u537352\u53f7\u901a\u77e5\u628a\u5bf9\u5916\u652f\u4ed8\u6309\u89c4\u5b9a\u9700\u8981\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u4e3b\u4f53\u6269\u5927\u4e3a\u90e8\u5206\u5883\u5916\u673a\u6784\uff0c\u662f\u5426\u8fd8\u5305\u62ec\u5176\u4ed6\u5883\u5916\u673a\u6784\u6216\u4e2a\u4eba\uff0c\u6709\u5f85\u56fd\u5bb6\u5916\u6c47\u7ba1\u7406\u5c40\u548c\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u4e0b\u4e00\u6b65\u7684\u6587\u4ef6\u660e\u786e\u3002<\/p>\n
\uff08\u56db\uff09\u95ee\u9898\u4e4b\u56db\uff1a\u51fa\u5177\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u7a0e\u52a1\u673a\u5173<\/p>\n
2008\u5e7412\u6708\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5236\u5b9a\u4e86\u300a\u670d\u52a1\u8d38\u6613\u7b49\u9879\u76ee\u5bf9\u5916\u652f\u4ed8\u51fa\u5177\u7a0e\u52a1\u8bc1\u660e\u7ba1\u7406\u529e\u6cd5\u300b\uff08\u4ee5\u4e0b\u7b80\u79f0\u300a\u7ba1\u7406\u529e\u6cd5\u300b\uff09\uff0c\u8be5\u529e\u6cd5\u89c4\u5b9a\uff0c\u5883\u5185\u673a\u6784\u548c\u4e2a\u4eba\u5bf9\u5916\u652f\u4ed8\u524d\uff0c\u5e94\u5f53\u5206\u522b\u5411\u652f\u4ed8\u5730\u4e3b\u7ba1\u56fd\u7a0e\u673a\u5173\u548c\u4e3b\u7ba1\u5730\u7a0e\u673a\u5173\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u3002\u5b9e\u8df5\u4e2d\uff0c\u5e94\u9996\u5148\u5411\u4e3b\u7ba1\u56fd\u7a0e\u673a\u5173\u63d0\u51fa\u7533\u8bf7\uff0c\u5728\u53d6\u5f97\u4e3b\u7ba1\u56fd\u7a0e\u673a\u5173\u51fa\u5177\u7684\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u540e\uff0c\u518d\u5411\u4e3b\u7ba1\u5730\u7a0e\u673a\u5173\u63d0\u51fa\u7533\u8bf7\uff1b\u652f\u4ed8\u5730\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u4e0e\u5f81\u7a0e\u673a\u5173\u4e0d\u5728\u540c\u4e00\u5730\u533a\u7684\uff0c\u5883\u5185\u673a\u6784\u548c\u4e2a\u4eba\u5e94\u5f53\u6301\u5f81\u7a0e\u673a\u5173\u7684\u5b8c\u7a0e\u8bc1\u660e\uff0c\u5230\u652f\u4ed8\u5730\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u3002\u53ef\u89c1\uff0c\u300a\u7ba1\u7406\u529e\u6cd5\u300b\u5bf9\u51fa\u5177\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u7a0e\u52a1\u673a\u5173\u7684\u754c\u5b9a\u4e3a\u652f\u4ed8\u5730\u4e3b\u7ba1\u56fd\u7a0e\u673a\u5173\u548c\u4e3b\u7ba1\u5730\u7a0e\u673a\u5173\u3002<\/p>\n
\u5bf9\u4e8e\u5bf9\u5916\u4ed8\u6c47\u7684\u5883\u5185\u673a\u6784\uff0c\u57fa\u4e8e\u5176\u7a0e\u52a1\u5f81\u7ba1\u7684\u7279\u70b9\uff0c\u4e3a\u4e86\u4fbf\u5229\u5176\u7533\u8bf7\u529e\u7406\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\uff0c\u300a\u5173\u4e8e\u8fdb\u4e00\u6b65\u660e\u786e\u670d\u52a1\u8d38\u6613\u7b49\u9879\u76ee\u5bf9\u5916\u652f\u4ed8\u63d0\u4ea4\u7a0e\u52a1\u8bc1\u660e\u6709\u5173\u95ee\u9898\u7684\u901a\u77e5\u300b\uff08\u6c47\u53d1[2009]52\u53f7\uff0c\u4ee5\u4e0b\u7b80\u79f052\u53f7\u300a\u901a\u77e5\u300b\uff09\u7279\u522b\u89c4\u5b9a\uff0c\u539f\u5219\u4e0a\u7531\u5bf9\u5916\u4ed8\u6c47\u7684\u5883\u5185\u673a\u6784\u6240\u5728\u5730\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u51fa\u5177\uff0c\u5883\u5185\u673a\u6784\u6240\u5728\u5730\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u548c\u5f81\u7a0e\u673a\u5173\u4e0d\u5728\u540c\u4e00\u5730\u533a\u7684\uff0c\u7531\u5f81\u7a0e\u673a\u5173\u51fa\u5177\u3002\u5e94\u8be5\u6ce8\u610f\u7684\u662f\uff0c\u5916\u6c47\u6307\u5b9a\u94f6\u884c\u5728\u5ba1\u6838\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u65f6\uff0c\u65e0\u9700\u5bf9\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u51fa\u5177\u673a\u5173\u4e3a\u5883\u5185\u673a\u6784\u6240\u5728\u5730\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u6216\u5f81\u7a0e\u673a\u5173\u8fdb\u884c\u5224\u522b\u3002<\/p>\n
\u8fd8\u5e94\u6ce8\u610f\u7684\u662f\uff0c\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u4e3a\u6d77\u6d0b\u77f3\u6cb9\u7a0e\u52a1\uff08\u5206\uff09\u5c40\u7684\u5883\u5185\u673a\u6784\u5728\u529e\u7406\u5bf9\u5916\u4ed8\u6c47\u65f6\u6240\u63d0\u4ea4\u7684\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\uff0c\u4ec5\u9700\u4e3b\u7ba1\u6d77\u6d0b\u77f3\u6cb9\u7a0e\u52a1\uff08\u5206\uff09\u5c40\u76d6\u7ae0\uff0c\u65e0\u9700\u4e3b\u7ba1\u5730\u65b9\u7a0e\u52a1\u5c40\u76d6\u7ae0\u3002<\/p>\n
\uff08\u4e94\uff09\u95ee\u9898\u4e4b\u4e94\uff1a\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u5ba1\u6838\u673a\u6784\u7684\u754c\u5b9a<\/p>\n
1\u3001\u9664\u6309\u89c4\u5b9a\u7531\u5916\u6c47\u5c40\u5ba1\u6838\u7684\u5916\uff0c\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7531\u5916\u6c47\u6307\u5b9a\u94f6\u884c\u5ba1\u6838<\/p>\n
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2\u3001\u6309\u89c4\u5b9a\u7531\u5916\u6c47\u5c40\u5ba1\u6838\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u5bf9\u5916\u652f\u4ed8\u7684\u60c5\u5f62<\/p>\n
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64\u53f7\u300a\u901a\u77e5\u300b\u53ca52\u53f7\u300a\u901a\u77e5\u300b\u89c4\u5b9a\uff0c\u5883\u5185\u673a\u6784\u6216\u4e2a\u4eba\u5bf9\u5916\u652f\u4ed8\u5916\u6c47\u8d44\u91d1\uff0c\u65e0\u987b\u529e\u7406\u548c\u63d0\u4ea4\u300a\u7a0e\u52a1\u8bc1\u660e\u300b\u7684\u60c5\u5f62\u5305\u62ec\uff1a1\u3001\u5883\u5185\u673a\u6784\u5728\u5883\u5916\u53d1\u751f\u7684\u5dee\u65c5\u3001\u4f1a\u8bae\u3001\u5546\u54c1\u5c55\u9500\u7b49\u5404\u9879\u8d39\u7528\uff1b2\u3001\u5883\u5185\u673a\u6784\u5728\u5883\u5916\u4ee3\u8868\u673a\u6784\u7684\u529e\u516c\u7ecf\u8d39\uff0c\u4ee5\u53ca\u5883\u5185\u673a\u6784\u5728\u5883\u5916\u627f\u5305\u5de5\u7a0b\u6240\u57ab\u4ed8\u7684\u5de5\u7a0b\u6b3e\uff1b3\u3001\u5883\u5185\u673a\u6784\u53d1\u751f\u5728\u5883\u5916\u7684\u8fdb\u51fa\u53e3\u8d38\u6613\u4f63\u91d1\u3001\u4fdd\u9669\u8d39\u3001\u8d54\u507f\u6b3e\uff1b4\u3001\u8fdb\u53e3\u8d38\u6613\u9879\u4e0b\u5883\u5916\u673a\u6784\u83b7\u5f97\u7684\u56fd\u9645\u8fd0\u8f93\u8d39\u7528\uff1b5\u3001\u5883\u5185\u8fd0\u8f93\u4f01\u4e1a\u5728\u5883\u5916\u4ece\u4e8b\u8fd0\u8f93\u4e1a\u52a1\u53d1\u751f\u7684\u4fee\u7406\u3001\u6cb9\u6599\u3001\u6e2f\u6742\u7b49\u5404\u9879\u8d39\u7528\uff1b6\u3001\u5883\u5185\u4e2a\u4eba\u5883\u5916\u7559\u5b66\u3001\u65c5\u6e38\u3001\u63a2\u4eb2\u7b49\u56e0\u79c1\u7528\u6c47\uff1b7\u3001\u5883\u5185\u65c5\u884c\u793e\u4ece\u4e8b\u51fa\u5883\u65c5\u6e38\u4e1a\u52a1\u7684\u56e2\u8d39\u4ee5\u53ca\u4ee3\u8ba2\u3001\u4ee3\u529e\u7684\u4f4f\u5bbf\u3001\u4ea4\u901a\u7b49\u76f8\u5173\u8d39\u7528\uff1b8\u3001\u4ece\u4e8b\u8fdc\u6d0b\u6e14\u4e1a\u7684\u5883\u5185\u673a\u6784\u5728\u5883\u5916\u53d1\u751f\u7684\u4fee\u7406\u3001\u6cb9\u6599\u3001\u6e2f\u6742\u7b49\u5404\u9879\u8d39\u7528\uff1b9\u3001\u56fd\u9645\u7a7a\u8fd0\u548c\u9646\u8fd0\u9879\u4e0b\u8fd0\u8d39\u53ca\u76f8\u5173\u8d39\u7528\uff1b10\u3001\u4fdd\u9669\u9879\u4e0b\u4fdd\u8d39\u3001\u4fdd\u9669\u91d1\u7b49\u76f8\u5173\u8d39\u7528\uff1b11\u3001\u5883\u5185\u673a\u6784\u5728\u5883\u5916\u627f\u5305\u5de5\u7a0b\u7684\u5de5\u7a0b\u6b3e\uff1b12\u3001\u4e9a\u6d32\u5f00\u53d1\u94f6\u884c\u548c\u4e16\u754c\u94f6\u884c\u96c6\u56e2\u4e0b\u5c5e\u7684\u56fd\u9645\u91d1\u878d\u516c\u53f8\u4ece\u6211\u56fd\u53d6\u5f97\u7684\u6240\u5f97\u6216\u6536\u5165\uff0c\u5305\u62ec\u6295\u8d44\u5408\u8425\u4f01\u4e1a\u5206\u5f97\u7684\u5229\u6da6\u548c\u8f6c\u8ba9\u80a1\u4efd\u6240\u5f97\u3001\u5728\u534e\u8d22\u4ea7\uff08\u542b\u623f\u4ea7\uff09\u51fa\u79df\u6216\u8f6c\u8ba9\u6536\u5165\u4ee5\u53ca\u8d37\u6b3e\u7ed9\u6211\u56fd\u5883\u5185\u673a\u6784\u53d6\u5f97\u7684\u5229\u606f\uff1b13\u3001\u5916\u56fd\u653f\u5e9c\u548c\u56fd\u9645\u91d1\u878d\u7ec4\u7ec7\u5411\u6211\u56fd\u63d0\u4f9b\u7684\u5916\u56fd\u653f\u5e9c\uff08\u8f6c\uff09\u8d37\u6b3e\uff08\u542b\u5916\u56fd\u653f\u5e9c\u6df7\u5408\uff08\u8f6c\uff09\u8d37\u6b3e\uff09\u548c\u56fd\u9645\u91d1\u878d\u7ec4\u7ec7\u8d37\u6b3e\u9879\u4e0b\u7684\u5229\u606f\uff1b14\u3001\u5916\u6c47\u6307\u5b9a\u94f6\u884c\u9664\u4e0a\u4e00\u6761\u60c5\u5f62\u5916\u7684\u5176\u4ed6\u81ea\u8eab\u5bf9\u5916\u878d\u8d44\u5982\u5883\u5916\u501f\u6b3e\u3001\u5883\u5916\u540c\u4e1a\u62c6\u501f\u3001\u6d77\u5916\u4ee3\u4ed8\u4ee5\u53ca\u5176\u4ed6\u503a\u52a1\u7b49\u9879\u4e0b\u7684\u5229\u606f\uff1b15\u3001\u6211\u56fd\u7701\u7ea7\u4ee5\u4e0a\u56fd\u5bb6\u673a\u5173\u5bf9\u5916\u65e0\u507f\u6350\u8d60\u63f4\u52a9\u8d44\u91d1\uff1b16\u3001\u5883\u5185\u8bc1\u5238\u516c\u53f8\u6216\u767b\u8bb0\u7ed3\u7b97\u516c\u53f8\u5411\u5883\u5916\u673a\u6784\u6216\u5883\u5916\u4e2a\u4eba\u652f\u4ed8\u5176\u4f9d\u6cd5\u83b7\u5f97\u7684\u80a1\u606f\u3001\u7ea2\u5229\u3001\u5229\u606f\u6536\u5165\u53ca\u6709\u4ef7\u8bc1\u5238\u5356\u51fa\u6240\u5f97\u6536\u76ca\uff1b17\u3001\u56fd\u5bb6\u89c4\u5b9a\u7684\u5176\u4ed6\u60c5\u5f62\u3002<\/p>\n
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1\u3001\u5bf9\u5916\u652f\u4ed8\u5916\u56fd\u516c\u53f8\u8239\u8236\u8fd0\u8f93\u6536\u5165<\/p>\n
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