{"id":110619,"date":"2024-06-03T09:56:59","date_gmt":"2024-06-03T01:56:59","guid":{"rendered":"http:\/\/www.youtupa.com\/gonglue\/110619.html"},"modified":"2024-06-03T10:07:29","modified_gmt":"2024-06-03T02:07:29","slug":"%e7%9f%a5%e5%90%8d%e6%97%85%e6%b8%b8%e4%bc%81%e4%b8%9a%ef%bc%8c%e6%97%85%e6%b8%b8%e4%b8%9a%e7%9a%84%e7%9f%a5%e5%90%8d%e4%bc%81%e4%b8%9a","status":"publish","type":"post","link":"https:\/\/www.youtupa.com\/gonglue\/110619.html","title":{"rendered":"\u77e5\u540d\u65c5\u6e38\u4f01\u4e1a\uff0c\u65c5\u6e38\u4e1a\u7684\u77e5\u540d\u4f01\u4e1a"},"content":{"rendered":"

\"\u77e5\u540d\u65c5\u6e38\u4f01\u4e1a\uff0c\u65c5\u6e38\u4e1a\u7684\u77e5\u540d\u4f01\u4e1a\"<\/p>\n

1. \u65c5\u6e38\u4e1a\u7684\u77e5\u540d\u4f01\u4e1a<\/h2>\n

\u6709\u5546\u52a1\u65c5\u6e38\u7684\u9700\u6c42\u7684\u516c\u53f8\u3002\u4e1a\u52a1\u7e41\u591a\u7684\u4f01\u4e1a\u3002\u5546\u52a1\u65c5\u6e38\u867d\u7136\u5728\u8fd1\u51e0\u5e74\u53d1\u5c55\u6700\u5feb\uff0c\u4f46\u4ecd\u5c5e\u4e8e\u4f20\u7edf\u7684\u65c5\u6e38\u5f62\u5f0f\u4e4b\u4e00\u3002\u5546\u4eba\u5728\u7ecf\u5546\u8fc7\u7a0b\u4e2d\u6709\u610f\u8bc6\u5730\u5f00\u5c55\u4e00\u4e9b\u65c5\u6e38\u89c2\u8d4f\u6d3b\u52a8\u81ea\u53e4\u81f3\u4eca\u5e76\u4e0d\u5c11\u89c1\u3002<\/p>\n

\u5546\u52a1\u65c5\u6e38\u4e4b\u6240\u4ee5\u65e5\u6e10\u76db\u884c\uff0c\u5173\u952e\u5728\u4e8e\u5f53\u4eca\u5546\u52a1\u6d3b\u52a8\u5185\u5bb9\u548c\u8303\u56f4\u7684\u4e0d\u65ad\u62d3\u5c55\u3002\u7531\u4e8e\u7b2c\u4e8c\u6b21\u4e16\u754c\u5927\u6218\u540e\u6709\u4e86\u76f8\u5bf9\u6301\u4e45\u7684\u56fd\u9645\u548c\u5e73\u73af\u5883\uff0c\u4f7f\u4e16\u754c\u5404\u56fd\u4e4b\u95f4\u7684\u7ecf\u6d4e\u8d38\u6613\u548c\u53cb\u597d\u4ea4\u5f80\u65e5\u6e10\u9891\u7e41\u3002\u540c\u65f6\uff0c\u968f\u7740\u4e16\u754c\u7ecf\u6d4e\u4e00\u4f53\u5316\u7684\u52a0\u5feb\uff0c\u8de8\u56fd\u6280\u672f\u5408\u4f5c\u3001\u4f01\u4e1a\u5f00\u62d3\u5e02\u573a\u7b49\u6d3b\u52a8Et\u6e10\u589e\u591a\u3002\u56e0\u6b64\uff0c\u5f53\u4eca\u7684\u5546\u52a1\u6d3b\u52a8\u5929\u5730\u5341\u5206\u5e7f\u9614\uff0c\u5b83\u5305\u62ec\u5546\u52a1\u8003\u5bdf\u3001\u8c03\u67e5\u6295\u8d44\u6216\u5408\u4f5c\u673a\u4f1a\u3001\u8fdb\u884c\u5177\u4f53\u9879\u76ee\u7684\u4e1a\u52a1\u6d3d\u8c08\u3001\u89c6\u5bdf\u6240\u5c5e\u516c\u53f8\u4f01\u4e1a\u7684\u7ecf\u8425\u6d3b\u52a8\u3001\u53c2\u52a0\u5404\u79cd\u5c42\u6b21\u548c\u89c4\u6a21\u7684\u8d38\u6613\u5c55\u793a\u4f1a\uff0c\u4e43\u81f3\u62dc\u8bbf\u5ba2\u6237\u6216\u4f9b\u8d27\u5546\uff0c\u7b49\u7b49\u3002\u8fd9\u5c31\u80fd\u4e3a\u5546\u52a1\u65c5\u884c\u8005\u5728\u516c\u52a1\u4e4b\u4f59\u63d0\u4f9b\u66f4\u591a\u7684\u65c5\u6e38\u673a\u4f1a\u548c\u66f4\u5e7f\u9614\u7684\u6e38\u89c8\u7a7a\u95f4\uff0c\u56e0\u800c\uff0c\u4fc3\u8fdb\u4e86\u5546\u52a1\u65c5\u6e38\u7684\u5feb\u901f\u53d1\u5c55\uff0c\u5e76\u6210\u4e3a\u65c5\u6e38\u4e1a\u8d56\u4ee5\u751f\u5b58\u7684\u4e00\u4e2a\u4e3b\u8981\u5e02\u573a\u3002<\/p>\n

(2)\u4f1a\u8bae\u65c5\u6e38\u3002\u4f1a\u8bae\u65c5\u6e38\u662f\u7b2c\u4e8c\u6b21\u4e16\u754c\u5927\u6218\u540e\u5174\u8d77\u5e76\u8fc5\u901f\u53d1\u5c55\u7684\u4e00\u79cd\u91cd\u8981\u65c5\u6e38\u5f62\u5f0f\uff0c\u4e5f\u662f\u4f7f\u65c5\u6e38\u4e1a\u754c\u77a9\u76ee\u548c\u7ade\u76f8\u53d1\u5c55\u7684\u7ecf\u8425\u9879\u76ee\u3002\u4f1a\u8bae\u65c5\u6e38\u7684\u5185\u6db5\u65e8\u5728\u5f3a\u8c03\u4f1a\u8bae\u4e4b\u4f59\u6216\u5728\u4f1a\u8bae\u8fdb\u7a0b\u4e2d\u622a\u53d6\u4e00\u6bb5\u65f6\u95f4\u6240\u5f00\u5c55\u7684\u65c5\u6e38\u6d3b\u52a8\uff0c\u5176\u5b9e\u8d28\u5c31\u662f\u5f00\u4f1a\u4e0e\u65c5\u6e38\u76f8\u7ed3\u5408\u7684\u4e00\u79cd\u793e\u4f1a\u6d3b\u52a8\u3002<\/p>\n

\u5728\u56fd\u9645\u6709\u5404\u79cd\u4e13\u4e1a\u4f1a\u8bae\u3001\u653f\u52a1\u4f1a\u8bae\u3001\u534f\u4f1a\u4f1a\u8bae\u3001\u96c6\u56e2\u516c\u53f8\u4f1a\u8bae\uff0c\u4ee5\u53ca\u5404\u79cd\u5c55\u9500\u4f1a\u3001\u5546\u52a1\u6d3d\u8c08\u4f1a\uff0c\u7b49\u7b49\u3002\u7531\u4e8e\u56fd\u9645\u6027\u4f1a\u8bae\u51fa\u5e2d\u89c4\u683c\u9ad8\uff0c\u800c\u4e14\u5fc5\u987b\u63d0\u524d\u7b79\u5907\uff0c\u56e0\u800c\u5177\u6709\u6d88\u8d39\u5927\u3001\u65f6\u95f4\u957f\u3001\u8ba1\u5212\u6027\u5f3a\u7b49\u7279\u70b9\uff0c\u6bd4\u4e00\u822c\u7684\u65c5\u6e38\u63a5\u5f85\u80fd\u83b7\u5f97\u8f83\u9ad8\u7684\u7ecf\u6d4e\u6548\u76ca\uff0c\u6545\u6210\u4e3a\u4e16\u754c\u5404\u56fd\u5c24\u5176\u662f\u65c5\u6e38\u4e1a\u53d1\u8fbe\u56fd\u5bb6(\u5730\u533a)\u7ade\u76f8\u53d1\u5c55\u7684\u4e00\u4e2a\u65c5\u6e38\u9879\u76ee\u3002\u5176\u4e2d\u7f8e\u56fd\u3001\u745e\u58eb\u3001\u6cd5\u56fd\u3001\u82f1\u56fd\u3001\u610f\u5927\u5229\u3001\u5fb7\u56fd\u3001\u5965\u5730\u5229\u7b49\u56fd\u662f\u56fd\u9645\u4f1a\u8bae\u65c5\u6e38\u7684\u4e3b\u8981\u63a5\u5f85\u56fd\uff0c\u800c\u4e9a\u6d32\u7684\u6cf0\u56fd\u3001\u83f2\u5f8b\u5bbe\u3001\u65b0\u52a0\u5761\u4e5f\u5df2\u6210\u4e3a\u63a5\u5f85\u56fd\u9645\u4f1a\u8bae\u65c5\u6e38\u7684\u540e\u8d77\u4e4b\u79c0\u3002<\/p>\n

\u9700\u8981\u6307\u51fa\u7684\u662f\uff0c\u4f1a\u8bae\u65c5\u6e38\u4e0d\u4ec5\u6307\u56fd\u9645\u6027\u4f1a\u8bae\u65c5\u6e38\uff0c\u968f\u7740\u5404\u56fd\u65c5\u6e38\u4e1a\u7684\u666e\u904d\u53d1\u5c55\uff0c\u56fd\u5185\u4f1a\u8bae\u65c5\u6e38\u4e5f\u6210\u4e3a\u56fd\u5185\u65c5\u6e38\u7684\u4e00\u79cd\u5f62\u5f0f\uff0c\u5e76\u6210\u4e3a\u5404\u7701\u5e02\u5c24\u5176\u662f\u98ce\u666f\u65c5\u6e38\u57ce\u5e02\u65c5\u6e38\u4e1a\u91cd\u70b9\u5f00\u53d1\u7684\u65c5\u6e38\u9879\u76ee\u4e4b\u4e00\u3002<\/p>\n

2. \u65c5\u6e38\u4e1a\u7684\u4f01\u4e1a\u6709\u54ea\u4e9b<\/h2>\n

\u65c5\u6e38\u4e1a\uff0c\u56fd\u9645\u4e0a\u79f0\u4e3a\u65c5\u6e38\u4ea7\u4e1a\uff0c\u662f\u51ed\u501f\u65c5\u6e38\u8d44\u6e90\u548c\u8bbe\u65bd\uff0c\u4e13\u95e8\u6216\u8005\u4e3b\u8981\u4ece\u4e8b\u62db\u5f95\u3001\u63a5\u5f85\u6e38\u5ba2\u3001\u4e3a\u5176\u63d0\u4f9b\u4ea4\u901a\u3001\u6e38\u89c8\u3001\u4f4f\u5bbf\u3001\u9910\u996e\u3001\u8d2d\u7269\u3001\u6587\u5a31\u7b49\u516d\u4e2a\u73af\u8282\u7684\u7efc\u5408\u6027\u884c\u4e1a\u3002<\/p>\n

\u3000\u3000\u65c5\u6e38\u4e1a\u52a1\u8981\u6709\u4e09\u90e8\u5206\u6784\u6210\uff1a\u65c5\u6e38\u4e1a\u3001\u4ea4\u901a\u5ba2\u8fd0\u4e1a\u548c\u4ee5\u996d\u5e97\u4e3a\u4ee3\u8868\u7684\u4f4f\u5bbf\u4e1a\u3002\u4ed6\u4eec\u662f\u65c5\u6e38\u4e1a\u7684\u4e09\u5927\u652f\u67f1\u3002<\/p>\n

3. \u65c5\u6e38\u4e1a\u516c\u53f8\u6392\u540d<\/h2>\n

\u5317\u4eac\uff0c\u91cd\u5e86\uff0c\u4e0a\u6d77\uff0c\u5e7f\u5dde\uff0c\u5929\u6d25\uff0c\u5357\u4eac\uff0c\u65e0\u9521\uff0c\u82cf\u5dde\uff0c\u4e09\u4e9a\uff0c\u5927\u8fde\uff0c\u897f\u5b89\uff0c\u6210\u90fd\uff0c\u676d\u5dde\uff0c\u5408\u80a5\uff0c\u8d35\u9633\uff0c\u6df1\u5733\uff0c\u9752\u5c9b\uff0c\u4e91\u5357\uff0c\u53f0\u5dde\uff0c\u4e3d\u6c5f\uff0c\u65e5\u7167\uff0c\u70df\u53f0\uff0c\u5317\u6d77\uff0c\u53a6\u95e8\uff0c\u4f5b\u5c71\uff0c\u626c\u5dde\uff0c\u592a\u591a\u4e86\uff0c\u6570\u90fd\u6570\u4e0d\u8fc7\u6765\uff0c\u4e2d\u56fd\u5730\u5927\u7269\u535a\uff0c\u5f88\u591a\u65c5\u6e38\u666f\u70b9\uff0c\u5305\u62ec\u897f\u5b89\uff0c\u6211\u90fd\u5fd8\u8bf4\u4e86\uff0c\u8fd8\u6709\u5c71\u897f\u8fd0\u57ce\uff0c\u5927\u540c\u7684\u9f99\u95e8\u77f3\u7a9f\uff0c\u90fd\u662f\u5f88\u597d\u7684\u65c5\u6e38\u666f\u70b9\u3002<\/p>\n

4. \u65c5\u6e38\u4e1a\u8457\u540d\u4f01\u4e1a<\/h2>\n

\u6839\u636e\u6700\u65b0\u300a\u56fd\u6c11\u7ecf\u6d4e\u884c\u4e1a\u5206\u7c7b\u300b(GB\/T 4754-2011)\u65c5\u6e38\u4e1a\u5c5e\u4e8eL\u95e8\u7c7b \u79df\u8d41\u548c\u5546\u52a1\u670d\u52a1\u4e1a \uff1b72\u5927\u7c7b \u5546\u52a1\u670d\u52a1\u4e1a \uff0c \u4e0b\u9762\u5206\u7c7b\u660e\u7ec6\u5982\u4e0b\uff1a727\u4e2d\u7c7b \u65c5\u884c\u793e\u53ca\u76f8\u5173\u670d\u52a1 \u6307\u4e3a\u793e\u4f1a\u5404\u754c\u63d0\u4f9b\u5546\u52a1\u3001\u7ec4\u56e2\u548c\u6563\u5ba2\u65c5\u6e38\u7684\u670d\u52a1\uff0c\u5305\u62ec\u5411\u987e\u5ba2\u63d0\u4f9b\u54a8\u8be2\u3001\u65c5\u6e38\u8ba1\u5212\u548c\u5efa\u8bae\u3001\u65e5\u7a0b\u5b89\u6392\u3001\u5bfc\u6e38\u3001\u98df\u5bbf\u548c\u4ea4\u901a\u7b49\u670d\u52a1 \uff1b\u518d\u4e0b\u9762\u7684\u5c0f\u7c7b\u5177\u4f53\u6709\u4e09\u9879\uff1a7271 \u65c5\u884c\u793e\u670d\u52a1\u3001 7272 \u65c5\u6e38\u7ba1\u7406\u670d\u52a1 \u30017279 \u5176\u4ed6\u65c5\u884c\u793e\u76f8\u5173\u670d\u52a1\u3002\u8bf7\u53c2\u7167\u5177\u4f53\u7ecf\u8425\u8303\u56f4\u8fdb\u884c\u5f52\u7c7b\u3002<\/p>\n

5. \u65c5\u6e38\u4e1a\u6700\u5927\u7684\u516c\u53f8<\/h2>\n

1\u3001\u5305\u5934\u94a2\u94c1\uff08\u96c6\u56e2\uff09\u6709\u9650\u8d23\u4efb\u516c\u53f8 <\/p>\n

2\u3001 \u5185\u8499\u53e4\u7535\u529b\uff08\u96c6\u56e2\uff09\u6709\u9650\u8d23\u4efb\u516c\u53f8 <\/p>\n

3 \u3001\u5185\u8499\u53e4\u80fd\u6e90\u53d1\u7535\u6295\u8d44\u96c6\u56e2\u6709\u9650\u516c\u53f8 <\/p>\n

4 \u3001\u5185\u8499\u53e4\u80fd\u6e90\u5efa\u8bbe\u6295\u8d44\uff08\u96c6\u56e2\uff09\u6709\u9650\u516c\u53f8 <\/p>\n

5 \u3001\u5185\u8499\u53e4\u6c11\u822a\u673a\u573a\u96c6\u56e2\u516c\u53f8 <\/p>\n

6 \u3001\u5185\u8499\u53e4\u81ea\u6cbb\u533a\u76d0\u4e1a\u516c\u53f8 <\/p>\n

7 \u3001\u5185\u8499\u53e4\u65b0\u57ce\u5bbe\u9986\u65c5\u6e38\u4e1a\u96c6\u56e2\u6709\u9650\u8d23\u4efb\u516c\u53f8 <\/p>\n

8\u3001 \u5185\u8499\u53e4\u65e5\u4fe1\u62c5\u4fdd\u6295\u8d44\uff08\u96c6\u56e2\uff09\u6709\u9650\u516c\u53f8 <\/p>\n

9 \u3001\u534e\u5bb8\u4fe1\u6258\u6709\u9650\u8d23\u4efb\u516c\u53f8 <\/p>\n

10 \u3001\u5185\u8499\u53e4\u56fd\u6709\u8d44\u672c\u8fd0\u8425\u6709\u9650\u516c\u53f8\u3002<\/p>\n

6. \u65c5\u6e38\u77e5\u540d\u4f01\u4e1a\u6709\u54ea\u4e9b<\/h2>\n

\u6392\u540d\u6bd4\u8f83\u9760\u524d\u7684\u6709\uff1a PWC\u666e\u534e\u6c38\u9053\u3001Deloitte\u5fb7\u52e4\u3001KPMG\u6bd5\u9a6c\u5a01\u3001EY\u5b89\u6c38\u3001\u7acb\u4fe1BDO\u3001\u5929\u5065\u3001\u4fe1\u6c38\u4e2d\u548c\u3001\u5927\u534e\u3001\u81f4\u540cGrantThornton\u3001\u5929\u804c\u56fd\u9645\u3002<\/p>\n

1. \u666e\u534e\u6c38\u9053\uff08PriceWaterhouseCoopers\uff09\u662f\u4e13\u4e1a\u670d\u52a1\u673a\u6784\u3002\u5b83\u662f\u666e\u534e\uff08PriceWaterhouse\uff09\u548c\u6c38\u9053\uff08Coopers&Lybrand\uff09\u4e8e1998\u5e74\u5408\u5e76\u7ec4\u5efa\u800c\u6210\u3002\u666e\u534e\u6c38\u9053\u548c\u6bd5\u9a6c\u5a01\uff08KPMG\uff09\u3001\u5b89\u6c38\uff08Ernst&Young\uff09\u4ee5\u53ca\u5fb7\u52e4\uff08DeloitteToucheTohmatsu\uff09\u5408\u79f0\u4e3a\u56db\u5927\u56fd\u9645\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u3002<\/p>\n

\u666e\u534e\u6c38\u9053\uff08PriceWaterhouseCoopers\uff09\u662f\u56db\u5927\u56fd\u9645\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u4e4b\u4e00\uff0c\u4e3b\u8981\u670d\u52a1\u9886\u57df\u5305\u62ec\u5ba1\u8ba1\u3001\u7a0e\u52a1\u3001\u4eba\u529b\u8d44\u6e90\u3001\u4ea4\u6613\u3001\u5371\u673a\u7ba1\u7406\u7b49\u3002\u666e\u534e\u6c38\u9053\u901a\u8fc7\u5236\u5b9a\u89e3\u51b3\u65b9\u6848\u53ca\u63d0\u4f9b\u5b9e\u7528\u6027\u610f\u89c1\uff0c\u4e0d\u65ad\u4e3a\u5ba2\u6237\u53ca\u80a1\u4e1c\u63d0\u5347\u4ef7\u503c\u3002\u666e\u534e\u6c38\u9053\u63d0\u4f9b\u5207\u5408\u5404\u884c\u4e1a\u6240\u9700\u8981\u7684\u5ba1\u8ba1\u3001\u7a0e\u52a1\u53ca\u8c18\u8be2\u670d\u52a1\uff0c\u4ee5\u63d0\u5347\u5ba2\u6237\u7684\u4ef7\u503c\u3002\u666e\u534e\u6c38\u9053\u5728154\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\u8d85\u8fc7161,000\u4eba\u7684\u4e13\u4e1a\u56e2\u961f\u6240\u7ec4\u6210\u7684\u5168\u7403\u7f51\u7edc\u5185\uff0c\u5bf922\u4e2a\u884c\u4e1a\u8fdb\u884c\u4e13\u4e1a\u7814\u7a76\uff0c\u5206\u4eab\u5176\u601d\u7ef4\u6210\u679c\uff0c\u884c\u4e1a\u7ecf\u9a8c\u548c\u89e3\u51b3\u65b9\u6848\uff0c\u5e76\u4e3a\u5ba2\u6237\u5f00\u62d3\u65b0\u89c6\u91ce\u53ca\u63d0\u4f9b\u5b9e\u7528\u7684\u5efa\u8bae\u3002<\/p>\n

2.\u5fb7\u52e4\u521b\u7acb\u4e8e1868\u5e74\u7f8e\u56fd\uff0c\u5168\u7403\u77e5\u540d\u7684\u4e8b\u52a1\u6240\u673a\u6784\uff0c1917\u5e74\u8fdb\u5165\u4e2d\u56fd\uff0c\u63d0\u4f9b\u5ba1\u8ba1\u3001\u4f01\u4e1a\u7ba1\u7406\u54a8\u8be2\u3001\u8d22\u52a1\u54a8\u8be2\u3001\u98ce\u9669\u7ba1\u7406\u3001\u7a0e\u52a1\u53ca\u76f8\u5173\u670d\u52a1<\/p>\n

Deloitte\uff08\u201c\u5fb7\u52e4\u201d\uff09\u662f\u4e00\u4e2a\u54c1\u724c\uff0c\u5728\u8fd9\u4e2a\u54c1\u724c\u4e0b\uff0c\u5177\u72ec\u7acb\u6cd5\u5f8b\u5730\u4f4d\u7684\u5168\u7403\u5404\u5730\u4e8b\u52a1\u6240\u5c5e\u4e0b\u6570\u4ee5\u4e07\u8ba1\u7684\u5fb7\u52e4\u4e13\u4e1a\u4eba\u58eb\u8054\u5408\u5411\u7ecf\u7b5b\u9009\u7684\u5ba2\u6237\u63d0\u4f9b\u5ba1\u8ba1\u53ca\u9274\u8bc1\u3001\u7ba1\u7406\u54a8\u8be2\u3001\u8d22\u52a1\u54a8\u8be2\u3001\u98ce\u9669\u54a8\u8be2\u3001\u7a0e\u52a1\u53ca\u76f8\u5173\u670d\u52a1\u3002<\/p>\n

\u8fd9\u4e9b\u4e8b\u52a1\u6240\u5747\u4e3a\u5fb7\u52e4\u6709\u9650\u516c\u53f8\uff08\u4e00\u5bb6\u6839\u636e\u82f1\u56fd\u6cd5\u5f8b\u7ec4\u6210\u7684\u79c1\u4eba\u7684\u62c5\u4fdd\u6709\u9650\u516c\u53f8\uff0c\u4ee5\u4e0b\u79f0\u201c\u5fb7\u52e4\u6709\u9650\u516c\u53f8\u201d\uff09 \u7684\u6210\u5458\u3002\u5fb7\u52e4\u6709\u9650\u516c\u53f8\u7684\u6bcf\u4e00\u4e2a\u6210\u5458\u6240\u5728\u5176\u6240\u5728\u7684\u7279\u5b9a\u5730\u533a\u63d0\u4f9b\u670d\u52a1\u5e76\u9075\u5b88\u6240\u5728\u56fd\u5bb6\u7684\u6cd5\u5f8b\u53ca\u4e13\u4e1a\u89c4\u5219\u3002\u5fb7\u52e4\u6709\u9650\u516c\u53f8\u7684\u6bcf\u4e00\u4e2a\u6210\u5458\u6240\u90fd\u662f\u6839\u636e\u5176\u6240\u5728\u56fd\u5bb6\u7684\u6cd5\u5f8b\u3001\u6cd5\u89c4\u53ca\u60ef\u4f8b\u7ed3\u5408\u8003\u8651\u5176\u4ed6\u6709\u5173\u56e0\u7d20\u800c\u8bbe\u7acb\u7684\uff0c\u5e76\u4e14\u53ef\u4ee5\u5728\u5176\u7ecf\u8425\u6240\u5728\u5730\u900f\u8fc7\u4ece\u5c5e\u673a\u6784\u3001\u5173\u8054\u673a\u6784\u53ca\u5176\u4ed6\u76f8\u5173\u5b9e\u4f53\u63d0\u4f9b\u4e13\u4e1a\u670d\u52a1\u3002\u5e76\u975e\u6bcf\u4e00\u4e2a\u5fb7\u52e4\u6709\u9650\u516c\u53f8\u7684\u6210\u5458\u6240\u90fd\u63d0\u4f9b\u6240\u6709\u670d\u52a1\uff0c\u4e14\u6839\u636e\u516c\u5171\u4f1a\u8ba1\u89c4\u5219\u548c\u89c4\u5b9a\uff0c\u67d0\u4e9b\u7279\u5b9a\u670d\u52a1\u53ef\u80fd\u65e0\u6cd5\u5411\u9274\u8bc1\u5ba2\u6237\u63d0\u4f9b\u3002\u5fb7\u52e4\u6709\u9650\u516c\u53f8\u53ca\u5176\u6bcf\u4e00\u4e2a\u6210\u5458\u6240\u4e43\u4e0d\u540c\u7684\u5e76\u4e14\u72ec\u7acb\u7684\u6cd5\u5f8b\u5b9e\u4f53\uff0c\u76f8\u4e92\u4e4b\u95f4\u4e0d\u56e0\u5bf9\u65b9\u800c\u627f\u62c5\u4efb\u4f55\u8d23\u4efb\u3002\u5fb7\u52e4\u6709\u9650\u516c\u53f8\u53ca\u5176\u6bcf\u4e00\u4e2a\u6210\u5458\u6240\u4ec5\u5bf9\u5176\u81ea\u8eab\u7684\u884c\u4e3a\u53ca\u9057\u6f0f\u627f\u62c5\u8d23\u4efb\uff0c\u800c\u5bf9\u76f8\u4e92\u7684\u884c\u4e3a\u53ca\u9057\u6f0f\u4e0d\u627f\u62c5\u4efb\u4f55\u6cd5\u5f8b\u8d23\u4efb\u3002\u5fb7\u52e4\u6709\u9650\u516c\u53f8\uff08\u53c8\u79f0\u201c\u5fb7\u52e4\u5168\u7403\u201d\uff09\u5e76\u4e0d\u53c2\u4e0e\u5411\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\u3002<\/p>\n

3.\u6bd5\u9a6c\u5a01\u521b\u4e8e1917\u5e74\u8377\u5170\u963f\u59c6\u65af\u7279\u4e39\uff0c\u4e16\u754c\u4e0a\u8f83\u5927\u7684\u4e13\u4e1a\u670d\u52a1\u673a\u6784\uff0c\u4e13\u95e8\u63d0\u4f9b\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u54a8\u8be2\u7b49\u670d\u52a1\uff0c1983\u5e74\u5728\u4e2d\u56fd\u8bbe\u7acb\u529e\u4e8b\u5904<\/p>\n

\u6bd5\u9a6c\u5a01\u5728\u4e2d\u56fd\u5341\u516b\u4e2a\u57ce\u5e02\u8bbe\u6709\u529e\u4e8b\u673a\u6784\uff0c\u5408\u4f19\u4eba\u53ca\u5458\u5de5\u7ea612,000\u540d\uff0c\u5206\u5e03\u5728\u5317\u4eac\u3001\u5317\u4eac\u4e2d\u5173\u6751\u3001\u957f\u6c99\u3001\u6210\u90fd\u3001\u91cd\u5e86\u3001\u4f5b\u5c71\u3001\u798f\u5dde\u3001\u5e7f\u5dde\u3001\u676d\u5dde\u3001\u5357\u4eac\u3001\u9752\u5c9b\u3001\u4e0a\u6d77\u3001\u6c88\u9633\u3001\u6df1\u5733\u3001\u5929\u6d25\u3001\u6b66\u6c49\u3001\u53a6\u95e8\u3001\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u548c\u6fb3\u95e8\u7279\u522b\u884c\u653f\u533a\u3002\u6bd5\u9a6c\u5a01\u4ee5\u7edf\u4e00\u7684\u7ecf\u8425\u65b9\u5f0f\u6765\u7ba1\u7406\u4e2d\u56fd\u7684\u4e1a\u52a1\uff0c\u80fd\u591f\u8fc5\u901f\u5730\u8c03\u52a8\u5404\u65b9\u9762\u7684\u8d44\u6e90\uff0c\u4e3a\u5ba2\u6237\u63d0\u4f9b\u9ad8\u8d28\u91cf\u7684\u670d\u52a1\u3002<\/p>\n

\u6bd5\u9a6c\u5a01\u662f\u4e00\u4e2a\u7531\u4e13\u4e1a\u670d\u52a1\u6210\u5458\u6240\u7ec4\u6210\u7684\u5168\u7403\u7f51\u7edc\u3002\u6210\u5458\u6240\u904d\u5e03\u5168\u7403154\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\uff0c\u62e5\u6709\u4e13\u4e1a\u4eba\u5458200,000\u540d\uff0c\u63d0\u4f9b\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u54a8\u8be2\u7b49\u4e13\u4e1a\u670d\u52a1\u3002\u6bd5\u9a6c\u5a01\u72ec\u7acb\u6210\u5458\u6240\u7f51\u7edc\u4e2d\u7684\u6210\u5458\u4e0e\u745e\u58eb\u5b9e\u4f53 \u2014 \u6bd5\u9a6c\u5a01\u56fd\u9645\u5408\u4f5c\u7ec4\u7ec7\uff08\u201c\u6bd5\u9a6c\u5a01\u56fd\u9645\u201d\uff09\u76f8\u5173\u8054\u3002\u6bd5\u9a6c\u5a01\u5404\u6210\u5458\u6240\u5728\u6cd5\u5f8b\u4e0a\u5747\u5c5e\u72ec\u7acb\u53ca\u5206\u8bbe\u7684\u6cd5\u4eba\u3002<\/p>\n

1992\u5e74\uff0c\u6bd5\u9a6c\u5a01\u5728\u4e2d\u56fd\u5185\u5730\u6210\u4e3a\u83b7\u51c6\u5408\u8d44\u5f00\u4e1a\u7684\u56fd\u9645\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u30022012\u5e748\u67081\u65e5\uff0c\u6bd5\u9a6c\u5a01\u6210\u4e3a\u56db\u5927\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u4e4b\u4e2d\uff0c\u4ece\u4e2d\u5916\u5408\u4f5c\u5236\u8f6c\u4e3a\u7279\u6b8a\u666e\u901a\u5408\u4f19\u7684\u4e8b\u52a1\u6240\u3002\u6bd5\u9a6c\u5a01\u9999\u6e2f\u7684\u6210\u7acb\u66f4\u65e9\u57281945\u5e74\u3002\u6253\u5165\u4e2d\u56fd\u5e02\u573a\u7684\u5148\u673a\u4ee5\u53ca\u5bf9\u8d28\u91cf\u7684\u4e0d\u61c8\u8ffd\u6c42\uff0c\u4f7f\u6211\u4eec\u79ef\u7d2f\u4e86\u4e30\u5bcc\u7684\u884c\u4e1a\u7ecf\u9a8c\uff0c\u4e2d\u56fd\u591a\u5bb6\u4f01\u4e1a\u8058\u8bf7\u6bd5\u9a6c\u5a01\u63d0\u4f9b\u4e13\u4e1a\u670d\u52a1\uff0c\u4e5f\u53cd\u6620\u4e86\u6bd5\u9a6c\u5a01\u7684\u9886\u5bfc\u5730\u4f4d\u3002<\/p>\n

4.\u5b89\u6c38\u59cb\u4e8e1903\u5e74\u7f8e\u56fd\uff0c\u4e16\u754c\u77e5\u540d\u7684\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff0c\u4e3b\u8981\u4ece\u4e8b\u4fdd\u8bc1\u53ca\u54a8\u8be2\u670d\u52a1\/\u7a0e\u52a1\u670d\u52a1\/\u54a8\u8be2\u670d\u52a1\u7b49\uff0c\u5168\u7403\u9886\u5148\u7684\u4e13\u4e1a\u670d\u52a1\u516c\u53f8\u3002<\/p>\n

\u5b89\u6c38\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff08\u82f1\u8bed\uff1aErnst & Young\uff09\u662f\u4e00\u95f4\u603b\u90e8\u4f4d\u4e8e\u82f1\u56fd\u4f26\u6566\u7684\u8de8\u56fd\u6027\u4e13\u4e1a\u670d\u52a1\u516c\u53f8\uff0c\u4e3a\u56db\u5927\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u4e4b\u4e00\u3002 \u5b89\u6c38\u7684\u524d\u8eab\u662f1903\u5e74\u6210\u7acb\u4e8e\u7f8e\u56fd\u514b\u5229\u592b\u5170\u7684Ernst & Ernst(1979\u5e74\u540e\u5408\u5e76\u4e3aErnst & Whinney)\u4f1a\u8ba1\u516c\u53f8\u548c1894\u5e74\u6210\u7acb\u4e8e\u7f8e\u56fd\u7ebd\u7ea6\u7684Arthur Young\u4f1a\u8ba1\u516c\u53f8\u30021989\u5e74\uff0c\u539f\u516b\u5927\u4f1a\u8ba1\u4e8b\u52a1\u6240\u4e4b\u4e2d\u7684Arthur Young\u53caErnst & Whinney\u4e4b\u95f4\u7684\u517c\u5e76\u9020\u5c31\u4e86\u73b0\u5728\u7684Ernst & Young\u3002<\/p>\n

\u5b89\u6c38\u5728\u4e2d\u56fd\uff1a<\/p>\n

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\u5b89\u6c38\u5927\u4e2d\u534e\u533a\u7684\u5458\u5de5\u7ea616,000\u540d\uff0c\u81f4\u529b\u5728\u9002\u5f53\u65f6\u5019\uff0c\u5728\u9002\u5f53\u5730\u70b9\u914d\u7f6e\u9002\u5f53\u4eba\u5458\uff0c\u5411\u8d35\u516c\u53f8\u63d0\u4f9b\u6240\u9700\u7684\u65e0\u7f1d\u8854\u63a5\u53ca\u4f18\u8d28\u670d\u52a1\u3002\u8fd9\u5c31\u662f\u5b89\u6c38\u5728\u884c\u4e1a\u4e2d\u522b\u6811\u4e00\u5e1c\u7684\u5730\u65b9\u3002 <\/p>\n

5.\u7acb\u4fe1\u521b\u529e\u4e8e1927\u5e74\u4e0a\u6d77\uff0c\u56fd\u5185\u8f83\u65e9\u5efa\u7acb\u548c\u6709\u5f71\u54cd\u7684\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff0c\u4e3a\u5927\u578b\u592e\u4f01\/\u56fd\u6709\u96c6\u56e2\/\u94f6\u884c\/\u8bc1\u5238\u516c\u53f8\u7b49\u63d0\u4f9b\u5ba1\u8ba1\u53ca\u76f8\u5173\u4e1a\u52a1<\/p>\n

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7.\u4fe1\u6c38\u4e2d\u548c\u56fd\u5185\u6210\u7acb\u8f83\u65e9\/\u5b58\u7eed\u65f6\u95f4\u957f\/\u8f83\u5177\u58f0\u671b\u7684\u5927\u578b\u7efc\u5408\u6027\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff0c\u5728\u5883\u5916\u8bbe\u7acb\u5206\u652f\u673a\u6784\uff0c\u5177\u5907\u56fd\u9645\u670d\u52a1\u80fd\u529b\u7684\u54c1\u724c\u4e8b\u52a1\u6240<\/p>\n

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7. \u65c5\u6e38\u4e1a\u6709\u54ea\u4e9b\u4f01\u4e1a<\/h2>\n

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1. \u65c5\u6e38\u4e1a\u7684\u77e5\u540d\u4f01\u4e1a \u6709\u5546\u52a1\u65c5\u6e38\u7684\u9700\u6c42\u7684\u516c\u53f8\u3002\u4e1a\u52a1\u7e41\u591a\u7684\u4f01\u4e1a\u3002\u5546\u52a1\u65c5\u6e38\u867d\u7136\u5728\u8fd1\u51e0\u5e74\u53d1\u5c55\u6700\u5feb\uff0c\u4f46\u4ecd\u5c5e\u4e8e\u4f20\u7edf\u7684\u65c5 […]<\/p>\n","protected":false},"author":1,"featured_media":110760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/posts\/110619"}],"collection":[{"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/comments?post=110619"}],"version-history":[{"count":1,"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/posts\/110619\/revisions"}],"predecessor-version":[{"id":110763,"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/posts\/110619\/revisions\/110763"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/media\/110760"}],"wp:attachment":[{"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/media?parent=110619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/categories?post=110619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.youtupa.com\/wp-json\/wp\/v2\/tags?post=110619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}