现在读什么专业好很多人对这个问题比较感兴趣,下面让我们一起来看板ㄥ浠涔涓涓濂/h1> ョ棣椤/a>ㄦspan class="new-icon">璁よㄦ/a>瑙棰浣甯府/a>璁よ㈤浼浜img class="triangle_icon" src="https://iknow-zhidao.bdimg.com/static/common-new/widget/menu/img/triangle.47e7008.svg" alt="">浼涓濯浣垮朵缁缁娉寰虹棰惧害ラ> 绫/nav>板ㄥ浠涔涓涓濂/span>,希望可以帮助到你。
?板?ㄥ?浠?涔?涓?涓?濂?/h1> ???ョ?棣?椤?/a>?ㄦ??span class="new-icon">璁よ??ㄦ??/a>瑙?棰?浣???甯?府??/a>璁よ??㈤????浼?浜?img class="triangle_icon" src="https://iknow-zhidao.bdimg.com/static/common-new/widget/menu/img/triangle.47e7008.svg" alt="">浼?涓?濯?浣??垮??朵?缁?缁?????娉?寰????虹?棰??????惧害?ラ??> ????绫?/nav>?板?ㄥ?浠?涔?涓?涓?濂?/span>
瀛﹀?涓???涓?涓?濂姐??
1??缁?娴?瀛︿?涓?
缁?娴?瀛︿?涓?姣?澶╅?藉?ㄥ?????辨??浜ら??锛??d??稿??ヨ?涔?姣?杈?璧??憋?浣?????杩??ㄤ?涓?????瀛︿?瑕?????锛???涓洪??甯歌??楠????ф??缁达???浠ユ?板????瀹?瑕?杩??崇??骞朵????磋叮??锛?姣?涓?????瀵瑰?e??浣?涓?????????锛?涓昏?????靛???搞????璧????革????朵???互杩??ヤ?浜??ㄨ????革?濯?浣????革??瑰????储缁?绫诲?浣???
2??寤虹?绫讳?涓?
杩?涓ゅ勾?ワ?璺?ˉ寤鸿?绛??稿?充?涓?寮?濮???娓╋?杩?浣胯矾妗ヨ???浜哄????寰?????璧锋?ャ???ㄤ汉??浣?琛ㄧず锛?杩?涓昏?涓??堕??涓???绾ф??唬????????甯??虹?璁炬?藉缓璁惧??搴﹀??澶ф???炽???堕??涓???绾ф??唬?ラ??琛ュ???伴?琛?娑诧??虹?璁炬?藉缓璁惧??搴﹀??澶у???ラ??涓?涓?浜烘????
3??浜???缃?IT
璁$??轰?涓?骞冲??璧锋????跺?ヨ?楂?锛?灏ゅ?舵??????被浜烘??????涔?????澶у?????告??浼?涓??介??瑕?璁$??轰?涓???????汉??锛?灏ゅ?舵???ㄧ??涓?瑙??板?哄??娌挎捣??甯???浣?杞?欢宸ョ?甯???缃?缁?瀹??ㄥ?绛??藉?ㄥ??轰??稿???棣???
4??宸ュ??绠$??涓?涓?
宸ュ??绠$??瀛︽????绌剁???╂?х?缁?缁??ユ椿?ㄨ?寰?浠ュ??浼?涓?绠$??????璁恒???规?涓???????瀛︾???杩?涓??涓??????存?杈?骞匡???瀛﹁?绋?涔?杈?澶?锛?娑电??浜?缁?娴?瀛︺??绠$??瀛︾??寰?澶?璇剧???
??姝わ?宸ュ??绠$??????ㄥ?虹?瀹界??瀛︾?锛?涓?汉??互灏辨??规????繁???卞ソ???╀?涓??瑰????姣?濡?浼?涓?绠$????甯??鸿?ラ????浜哄??璧?婧???璐㈠?$?????浼?璁°??浼?涓???璧?绛???
5??璐㈠?$???涓?涓?
璐㈠?$???涓?涓??瑰?诲?峰?绠$??瀛︺??缁?娴?瀛︺??娉?寰?????璐€??????绛??归?㈢???虹??ヨ????藉??锛??锋????瀹???璐㈠?$????ヨ??????姐??
??搴??垮?缁?娴?绠$???ㄩ?ㄣ??浼?浜?涓???浣???????涓?璇??告?烘??浠ュ??浼?璁′??℃????璧?浜ц?浼颁??℃??绛?涓???烘?????稿?充??″伐浣?锛??藉?ㄥ伐????????浼?涓???浜?涓???浣????垮??ㄩ?ㄤ?浜?璐㈠?°??????绠$??浠ュ???ㄥぇ涓??㈡?°??绉?????浣?浠?浜???瀛︺??绉????归?㈠伐浣???宸ュ??绠$??瀛︾?楂?绱?璐ㄥ?????涓??ㄤ汉????
6???诲?绫讳?涓?
?????荤??浣??舵?归?╃??涓???繁??锛?灏?浼????村???绉?绔??婚???杩?浣垮?诲?绫讳?涓???瀛︾???翠负?㈡??????涓?锛??变?浜轰滑宸ヤ?????娲荤??????涓????澶э??g????涔??ㄥ???锛??版?????荤??绯荤?涓??藉??ㄦ弧瓒崇ぞ浼?????瑕?锛?杩?灏卞舰??浜??荤??琛?涓??????瑰??恒????浠ワ??诲?绫讳?涓?浜烘??灏?浼?瓒??ヨ???棣???
7??甯???绫讳?涓?
璋??ユ?剧ず锛?宸ヤ???绋冲??у????富?с??寰?????????楂?绛?淇?浣挎??甯???涓烘????娆㈣?????涓?涔?涓???浠?澶у??甯???灏变??跺?垫?ョ??锛?甯???绫诲?????渚?姹???瓒?杩?骞宠 锛??朵腑姘??????叉?烘??(?????硅??烘??)瀵瑰???绫讳汉??????姹?????浜?寰?澶ф?渚???
?板?ㄨ?浠?涔?涓?涓?姣?杈?濂?/h1> ???ョ?棣?椤?/a>?ㄦ??span class="new-icon">璁よ??ㄦ??/a>瑙?棰?浣???甯?府??/a>璁よ??㈤????浼?浜?img class="triangle_icon" src="https://iknow-zhidao.bdimg.com/static/common-new/widget/menu/img/triangle.47e7008.svg" alt="">浼?涓?濯?浣??垮??朵?缁?缁?????娉?寰????虹?棰??????惧害?ラ??> ????绫?/nav>?板?ㄨ?浠?涔?涓?涓?姣?杈?濂?/span>
????楂?涓??涓?????瀛︿滑???﹂?藉???繁?????ヨ????╀?涔?涓?涓????拌糠?????浠?涔?涓?涓?灏变?????ソ?€??浠ヤ????辨??涓哄ぇ瀹舵?寸???????板?ㄨ?浠?涔?涓?涓?姣?杈?濂解??锛?浠?渚?????锛?娆㈣?澶у???璇汇??
?????板?ㄨ?浠?涔?涓?涓?姣?杈?濂?/strong>
????1?????ユ????????ㄥ??
?????烘?璁捐??堕??绫讳?涓??????虹??????ユ?????????ㄥ??涓?涓?????璁烘??ぉ涓?椋???杩????颁?璺???锛????虫?哄?ㄤ汉锛????涓??烘??稿?筹?灏遍??瑕????ユ????汉????浠?涓??????甸?荤?电???颁???瑙?????宸ョ??烘?浜?姘у??纰虫?浣?淇??ょ??锛???绫烩???卞??????ユ?????瀵硅?芥弧瓒冲伐涓?浼?涓???涓?????姹???
????2???虹?典?浣???????/strong>
???????虹?典?浣???????????涓?涓?浜烘????1涓?绾??????芥?ラ??????ぇ绱х己浜烘??涔?涓?锛?灏变??????????????涓???瀛﹀??瀹瑰??????烘????靛???璁$??恒??浼?????淇℃?????绛?搴??ㄦ?????????版????锛??ㄩ?㈠?瑰?诲???????涓????斤?浣垮????峰?绯荤?璋?璇???缂?绋???缁存?ょ淮淇??璁惧?绠$?????藉??锛???涓鸿?棰?????楂?绾ф??????ㄥ??浜烘????
????3???鸿?戒骇??寮???
????????灏?绫虫??????鸿?戒骇??澶х????鸿?戒骇??寮???杩?涓??涓???浜烘??涔???寰??翠负?㈡????杩?涓?涓?涓?瑕?姹?瀛︾?????℃?鸿?界?靛?浜у????杞?‖浠惰?璁°??璋?璇???缁存?ゆ???戒互??璁$??哄??ㄣ??璁$??虹郴缁?缁存?よ?藉????涔?姝e??濡?姝わ???缁存?翠负???х???风??灏辫?姣?濂崇???存??绔?浜?????
????4??宸ヤ?????????/strong>
????灞?浜????╀???宸ュぇ绫汇??璇ヤ?涓?娉ㄩ???瑰?绘???″伐涓?????涓?妫?楠?涓?涓?蹇??????虹???璁虹?ヨ????烘?????斤?浠?浜?宸ヤ???????浜у????瀛︽??????缁?????????姹℃????娴?绛?宸ヤ???楂?绾ф??????ㄦ?т??ㄤ汉????
??????灞???璇伙?灏变?????ソ??涓?涓?
????1??浜???缃????¤?涓?
????????浜???缃???蹇?????灞?锛???澶т?涓?瀵圭?缁??ラ??璁ょ?ョ????瑕?绋?搴?涓???????锛?缃?缁??ラ??宸ョ?甯?灏变????????澶уソ??缃?缁??ラ??宸ョ?甯????骞存?ヤ???缃?琛?涓??磋捣??寤剁????涓?涓??板????涓???????浜???缃?淇℃????????蹇?????灞?锛?缃?缁??ㄥ箍?ラ????褰卞?????撮??娓???澶э?缃?缁??ラ??宸ョ?甯?灏?浼??ユ??涓???澶уソ??绋?锛???浜????℃?洪????浜烘?硅?芥??涓鸿?浜哄?辩????????????
????浜???缃?甯︾??翠釜涓??界?娴?妯″????瑰??宸茬?褰卞???颁?绀句????规?归?㈤?€??浜???缃???澶у?版?瑰??浜?涓??斤?杩?绉??瑰??杩??ㄧ户缁???缃?缁?骞垮??????绱㈠??????靛????°??缃?缁????绛?涓??℃?琚?汉?ュ??锛???澶т???缃????镐??????稿?棰???浼??垮??杩???涓??归?㈡???锛?褰㈡????搴?绔?浜?锛?甯﹀?ㄤ???缃?琛?涓????у??灞?????娆★?涓??界?缁??虹?璁炬?界??寤鸿???3G浜???缃?????灞????藉??跨????舵??瑙???锛???缁??翠釜浜???缃?琛?涓?????浜?涓?涓???甯稿ソ????????
????2??????琛?涓?
????????涓????涓??缁?琛?涓?锛????跺?ㄦ???戒????涓???灞?涓???琛?涓?锛?涓???浠?????娲绘?????稿?炽??棣???绀句????跺???琛?涓?????浜猴??介??瑕?璧???????锛?涓?璁洪?挎????????????璧?????姹?锛?涓?璁哄?藉??????娴峰????伴????姹?锛?涓?璁哄?虫??????杩?????璧?????姹?锛?????涓??藉??互婊¤冻杩?浜???瑕???
????????涓??介????涓???寮??撅?澶?璧??惰???杩??ワ??藉???????哄?剁???归?╋?姘??ョ???????烘????淇??╂?烘??涔?浼??ㄥ???锛?????涓??ㄦ???藉?锋??寰?濂界????灞?????????璐х????涓??????ㄥ??锛???璐х????姹?婀???涔?浼???锛???姹?婀???????瑕???浜烘???翠???????????璐ф?朵唬瀵逛汉????瑕?姹????稿???寮?濮??ュ?ф?惧ぇ锛?杩?????璐у???稿ぇ瑙?妯℃???典拱椹?氨???瀛???
????????瀛︾?澹?氨涓?浜烘??????姹?涓昏???涓??ㄩ?绔???猴?渚?濡?楂??℃??甯???澶у???稿??虹??绌跺???????洪??缁???????璧?缁?????璇??稿???搞??淇??╁???搞??淇℃????璧????哥????????藉??????甯??猴?瀵归????浜烘??????姹?寰?澶э?灏ゅ?舵???ョ己????????甯???????宸ョ?甯????硅?璐㈠?绠$??甯????洪??缁?????绮剧?甯??????昏?绾ч?绠°??绋芥?ョ??绠′汉????浜у??寮???浜哄???????板伐浣?浜哄??(?ㄨ储?°??缁?绠???绋??℃?归?㈡??缁?楠?)绛?涔?澶х被浜烘????
????3???╂?蹇???琛?涓?
?????靛????″??灞???涓??伴?锛?缃?缁?娑?璐规?村????灏兼?????绾??锛?渚挎?风??缃?缁?璐??╋?涓板????介???藉??璧?婧?锛?娣?瀹?澶╃??含涓?绛??靛????″??戒汉???插?伙?浣垮??╂?杩?杈????????伴?锛??辨?甯︽?ョ???╂?婊???锛???瑁逛涪澶憋?蹇?欢??绉????瑕??村???浠?涓?浜哄???ョ?瑙h??╁????甯???/p>
????4???芥?琛?涓?
???????瀹??ㄧ?璁★??诲勾涓??虫补??涓??冲????涓?捣娌归?????澶ф补浼??????╂鼎涔???杈惧??327浜垮??锛??稿?浜?姣?澶╄?璐?.11浜垮????
????涓?澶у法澶翠腑锛???璧??辩??杩???互涓?娓稿????负涓昏?涓??$??涓??虫补???€??涓??虫补???㈢???ヤ??跺?ヨ揪??.36涓?浜匡????╂鼎杈惧??304浜匡??稿?浜??ヨ?3.57浜垮????浠ヤ?娓搁????负涓昏?涓??$??涓??冲?????㈠??拌?ヤ??跺??.55涓?浜匡??ㄤ?宸ㄥご涓???楂?锛?浣???162浜垮???????╂鼎???惧?浜?涓??虫补???€??涓?宸ㄥご涓?????灏?寮???涓?捣娌归???㈠??拌?ヤ??跺??484浜垮??锛????╂鼎861浜垮????
????5???荤?????′?
???????????界??缁?娴???缁?揩??澧??垮??灞?姘???娲绘按??????楂?锛?浜轰滑瀵瑰?ュ悍????姹?涔?瓒??ヨ?澶э?杩???浜哄?h??榫?????澧???????????璇????瑰?????绾ф??唬甯︽?ュ?昏???涓???????澧??匡?璐㈡?挎???ョ????澶с??娑?璐圭????绾у??浜т?杞?Щ绛???绱???缁????藉?昏???涓?甯︽?ュ????搴︼?涓??界???荤???扮?惰?姝ュ?澶э?涓昏?婧?浜?涓??藉?荤??浣??剁???归?╋??瑰????腑澶???瑙?姘???锛?甯﹀?ㄤ??荤??浜т?????灞?锛????ヨ?浼??村ソ??
????6????娓歌?涓?
????杩?骞存?ワ???娲绘按骞崇??杩?涓?姝ユ??楂?锛???娓告?′欢??瀹???锛??戒汉瀵规??娓哥??????涔?????ヨ?楂?锛????惰?????哄?浜???娓镐骇涓?????璧?????楂?娑??涔??????烘??娓镐骇涓??ㄤ腑?界??宸ㄥぇ??灞?娼??????荤???ヨ????藉?藉????娓稿??哄????箍??锛???姹?娼???澶э????跺???娓哥?稿?充骇涓???浠?涓?浜哄???ヨ?涔????娆″ぇ???洪????
????7??缃?缁?瀹???/strong>
?????颁唬浜虹????娲讳?缃?缁??????稿?筹?涓?汉??浼?涓?淇℃????瀹??ㄦ?剧ず灏や负??瑕?锛??ュ????淇℃????ㄦ?诲?绘??诲勾澧???51%锛?涓?骞存?ュ??瀹??ㄦ?诲?绘??板????涓?娆★?搴?瀵圭?缁?瀹??ㄦ????锛?宸茶??ヨ?琚???瑙????????藉???ㄧ?缁?瀹??ㄩ???杩?澶?浜???灞??舵?锛?瀵逛俊????ㄦ?归??汉??缂哄?e?澶э??????????ョ?缁???涓?????灞?锛?淇℃????ㄤ??惧?瓒??ヨ???瑕???
????8??????濞变?琛?涓?
????浠ュ??涓??ㄥぇ??锛??借?涓????句??介??甯镐?瀹规?????板???涓??ㄦ????????涓???灏???锛?涔??借?涓?????浜跨エ?裤??杩?涓?エ?挎?板???????锛?璇存???板?ㄧ??浜轰滑瀵规??????姹???娓存????
????涓?涓????锛?缁???澹??涓????甯︽?ュ?ㄧ???х??褰卞????锛?骞剁?褰??扮????娓搞????璐搞??????????搴?涓?甯︽?ュ法澶х???ㄥ?ㄣ??涓??藉?澶??版?逛???瀹㈣??′欢澶у????灞?浼?灞?????缁?娴?锛?浣?甯哥己涔?瀹?瑙?澶ф??璺????颁唬淇℃?????朵唬??浼????浠?锛?浼???蹇??绉??版???????╁???搴︼?浼?杩???浜х???ㄥ?芥?х??锛????充????х??褰卞??????
????9????濡??????よ?ゅ??(涓??告???崇??琛?涓?)
????浜轰滑?昏?杩?涓???涓???濂借???灏辨??コ浜虹???憋?灏ゅ?舵????濂逛滑???告???崇??涓?瑗匡?杩?涔???コ?ф????寰??遍?辩???版?广??????ㄥス浠???缁?娴??垮?????村??锛?涓?瀹??ㄥ敖??濂界????濂虫?ф?骞村?ㄨ?镐??辩???变?璁告?琛f???村?锛???绉?绮?????绉??g孩????绉??㈣????姘淬????绛?绛???
?板?ㄥ?浠?涔?涓?涓?姣?杈?濂斤?
1??杞ㄩ??浜ら??杩?杈?涓?绠$??涓?涓?锛?
??杞ㄥ?伴??寤虹??ㄨ???骞存?ヨ?峰?浜?绐?椋???杩???寮?灞?锛?璁稿???甯????伴??寤虹?涔??ㄧ揣?e?榧?????姝?腑锛???杞ㄥ?伴??宸叉??涓轰?璁稿???甯?浜ら??????瑕?缁???灞??ㄣ??涓?姝ゅ???讹???杞ㄥ?伴??寤虹?浜烘????姹???婵?澧?锛???甯?杞ㄩ??浜ら??涓?涓?姣?涓???渚?涓?搴?姹?锛?灏变???????甯稿?骞裤??
2??骞煎?涓?涓?
?板?ㄤ????跨?寮??撅??藉?澶у????灞?骞煎?挎???诧?骞煎?挎?烘????????锛?浠ュ??骞煎?跨?绋?骞煎?垮?ュ悍骞煎?跨???ょ?琛???宀?浣?????姹?涔??ㄤ?????澶э?骞煎?挎???叉???煎???寰???琛?涓?
3??璁$??轰?涓?
璁$??轰?涓?????蒋浠跺伐绋??瑰????缃?缁??????瑰????淇℃????ㄦ?瑰?????板?濯?浣??????瑰????璁$??虹?瀛︿??????瑰??绛?绛?锛?????绀句??ユ?版??寮?????灞?锛?瀵硅?绠??烘?????浜х??浜??扮????姹?锛?璁$??轰?涓?涔??ㄤ????ㄩ???烘?帮?琛???璁稿??扮???瑰????
4??缇?瀹圭??茬被
杩??归?㈠氨姣?杈?????濂崇??浜?锛??跺?????缇?瀹圭??茬???汗缁g??芥????甯哥????????姣?绔?娌℃??浠讳?涓?涓?コ瀛╁?涓??辩?锛????板?ㄥコ瀛╁????辫???濂借???????互?句?涓??涓????硅??烘??瀛︿?锛?涓????ヨ?瀛︽?跺苟涓??匡????璁ょ??瀛︼??惧伐浣?寰?瀹规???????′欢浜?涔??借??繁??涓?锛????ヤ?涓?澶с??
浠ヤ?涓?涓?浠?渚?????锛?濡??藉府?颁?锛?????绾筹?
璇诲ぇ涓???浠?涔?涓?涓?濂斤?
1. 璇诲ぇ涓?瀛︿?涔?涓?涓?姣?杈?濂?/p>
澶у?瀛︿?涔?涓?涓?濂藉氨涓?锛?浼????ㄧ?ワ????ㄧ??涓?涓?浼??稿?濂藉氨涓????板?ㄧ?????ㄤ?涓?浠?澶х被涓??ヨ???????绉???锛??昏???ュ悍锛??芥?浜ら??锛?寤虹?璁捐?锛?淇℃??伐绋?绛?绛???
?﹀?锛???浠??瑕?瀛︿??ゆ??????ㄤ?涓?????灞??舵?锛????浜????芥??锛???灞???锛???????锛?楗卞????杩???お????锛?瀛︿?姝g‘?板?ゆ????璁よ????藉???姝i??瀵圭???ㄤ?涓?锛??峰????ㄤ?涓???绾㈠?╅?宄版??锛?瀹??颁汉??浠峰?肩????澶у????
??涓?涓?锛?瀹??瑰??锛??跺????跺????互灏芥?╂??瀹?锛?瓒??╄????瓒?瀛﹁?绮撅?涓????版繁??锛?瓒????ュ勾灏???浣冲?涔?骞撮???澶?娣卞?ョ??绌讹?灏??ュ???琛?涓?绮惧???涔?璁告??浜?浜烘???垮?缁村害锛?骞挎??缃?锛??藉?灏???琛???涓??藉?寰???澹版???诧?浣????杩?浜?浜哄???芥????浠?尽????涓??锛???甯告???典?锛?????瀛﹁????互????浠ヤ?姝ラ??ヨ?????繁?????ワ?
2. 涓?绉???浠?涔?涓?涓?濂?/p>
1????璺???妗?/p>
??璺?????妗ュ伐绋?涓?涓?涓????藉?璁惧?ㄤ?绉?锛???涓?瀹???绋????э?绔?浜??????稿?灏?涓??癸???涓?涓????绉???涓??????????戒???璺?????寤洪?戒?瀹?????浣?锛?瀛︾??姣?涓??????轰??拌?浜?宀?浣??诲?涔?锛?濡?瓒冲?浼?绉???缁?????互??涓??ョ????
2???╂?绠$??
??娲诲?ㄧ?缁????哥???朵唬涓?锛?浜轰滑????娲荤?涓?寮?缃?璐??绂讳?寮??靛??锛?缃?璐????靛????绂讳?寮?蹇???锛???浠ヨ??╂?涓?灏辨??涓轰?涓?涓??板?磋?涓?锛????╂?涓?涓??ㄤ?绉???寮?璁剧??涔?姣?杈?楂?锛?涓?浼?瀛??ㄨ????????绌剁??绛?????绔?浜???
3???烘?宸ョ?
?烘?宸ョ????????垫????ㄥ?????版?с??妯″?枫???板?风?绛?锛?杩?涓?绫讳?涓?姣?杈??????风???ラ??锛???瑕???璁哄??瀹??????藉??锛?姣?涓??????戒?杩??ュ伐??瀹?涔?锛?寮?濮????跺???垮??涓?浜?瑕?骞蹭?浜?娴?姘寸嚎??宸ヤ?锛?浣??????浣????跺?俱????缂?绋??????垫???锛??㈡?㈣???浼?寰??伴???ㄣ??
4??瀛﹀??????/p>
濡???璇存?烘?宸ョ?????ㄩ??ぇ涓??风????澶???锛??d??????插氨??负濂崇??涓?灞???锛?寰?澶?濂崇????娆㈠???甯?锛?浣??????扮嚎涓?澶?锛????介???╀?绉???甯???绫诲??★??d?瀛﹀?????插氨????濂界?????╋?澶у??板辜?垮?????ㄦ?涓????瑰?????
5???诲?褰卞??
?ょ?????诲?褰卞???????涓????????互?ㄥぇ涓????╁?诲??归?㈢??涓?涓?锛??朵?涓?涓?涔???涓?绉?瀛︽?″?璁撅?浣????寰?涓?杩?淇??寰?寰?娌′?涔?????锛??ょ??宸ヨ?姣?杈?浣?锛?涓???瑕?涓?澶?????
3. 瑕?璇诲ぇ瀛︿?锛?浣???釜涓?绉?锛???浠?涔?涓?涓?姣?杈?濂?/p>
??杩?濉???跨???堕?达??芥???澶?瀹跺涵??绾?缁????跺????
姣?骞磋?涓??跺???戒??凤???瀹舵?????瀹舵??????寰?婊℃????瀹跺涵锛?涔?涓????澶???楂??????虫?撮???锛?濂戒?瀹规???戒????????瀚?瀛﹁垂澶?吹锛???涓?涓?浜??????锛????ㄧ尽??浜哄??借??涓?????
??杩?濉???挎??绾?缁????版?癸?杩????涓????╃???????
????瀛╁???????甯告??纭???d?锛?灏辨??瀹规??浜?锛?????澶??遍?憋??藉???????娆㈢??涓?涓??惧?ㄦ?????€????杩??ㄥ??瀛╁?姣?绔?杩?????扮??锛?杩?涓?勾榫???瀛︾??锛??芥???ㄧ?舵???缇界考涓????匡?绐??堕?磋???复??繁浜虹????????瑕????╋??借?????甯哥?缁??????d?锛?杩?涓??绉?锛?璇ュ?浣???涓?涓????
?跺?浠?涔?涓?涓??芥????璋?锛?棣??????╀???娆㈢??锛????磋叮????
濡???涓?纭????繁??娆㈢??涓?涓?锛??d?锛??靛惊??瑙???涓???氨??strong>??甯???瀛︽?°??涓?涓???
杩???锛?涓轰?涔???瀛︽?″?????惧?ㄧ?涓?浣????
涓轰?涔?浣????涓?涓?锛?浣???????浠????颁??????????涓哄???浣?涓??ユ??繁??锛?涔?涓??????朵????硅?????i???╀?涔?涓?涓?锛??跺?瀵逛?涓?绉??ヨ???病??寰?澶х??灏变?褰卞????????涓?????绌剁????
灏ゅ?跺?ㄤ?姣?涓?涔???锛?澶у?灏辫?????甯?锛?寰?澶ф???浼???涓轰?绗??浠藉伐浣???棣????帮?????璇达?浣???瑕??ㄤ?绗??浠藉伐浣???棣????拌?琛?澶у???娲汇?????╁???瀛︽?★????╀?宸ヤ???灞????挎??灞?浣???
瀛︽?″?冲?浜?浣?澶у???娲荤??澶х???锛?瀛︽?$???浼?褰卞??浣?涓?汉璋?????瑙?璇?????俊蹇?锛????虫?ф?硷???杩??????涓??涓??藉??涓?寮虹??澶т?搴?灞???????瑕??峰?????
瀛︽?★????跺?冲?浜?涓?骞寸??娲昏川??锛?瀵逛?澶т???瑷?锛??″?????????芥?涓?涓??藉???村?????╀?瀛︾????澶у??芥??ぇ涓?锛?涓?涓?寮鸿?藉己?板????锛??藉?版???姘村钩锛?宸??藉樊?板????锛??藉?拌????涓??姘村钩锛?
瀛﹀??瓒?浣?锛?浠?浜????涓?宸ヤ???姣?渚?涔?灏辫?浣?锛?澶т????充???0%锛???浠ュ???????浣????磋叮??锛???涓??????ㄤ?涓???锛?璇村?璇??戒?濂藉氨涓?锛?宸ヨ??戒?楂?????浠ラ???╀?涓?????磋叮??锛?杩????藉?瀛︿?涓?浜?锛???涓?涔??磋交?俱??渚?濡?杩?骞存?????ㄧ??浜哄伐?鸿?斤?浣?濡???涓???绠?涓?????????涓??????瑕?姣??????浜烘?翠?绉?锛?????杩??风??浜轰???灏?涓??ㄥ??浜虹????
?跺?锛?棰?涓荤??虹??淇℃????甯稿?锛???涓??ラ??浣???コ瀛╄????峰?锛?浣??ㄥ?????ㄥ????锛??ㄦ???烘?????磋叮?卞ソ锛???浠ワ?????娌″??娉?缁??鸿?濂界??寤鸿???
涓?汉???虫?锛?濡?????コ瀛╁?锛?娌′?涔?纭??????????璇?锛???互???╁??????甯???绫讳?涓?锛??荤?????????姗辩?璁捐?涔???互锛?杩?浜??芥?????崇郴姘?????锛??稿??ヨ?锛?浠ュ??姣?涓??村????惧?板??d?涓?????涓?锛?
???峰?瀛???璇?锛???互????璁$??恒?????ㄥ缓璁俱??淇℃????ㄧ???
?讳?锛?锛?涓?瀹?瑕?????繁???ゆ?????涓烘????浜洪?戒?浼?姣?浣??翠?瑙d???繁锛?璺??绌舵?????繁璧扮??锛???娲绘?????繁??锛????冲?杩?瑕?????繁锛????﹁???韩绂??芥?????繁??浜???
???规????锛?
1???藉?????瀹???????藉?????瀹??????涓?绉?绾挎????姘??????浜ゅ????锛?姘??????涔??????锛?涓?瑕???涓虹???遍??涓?绉?锛?杩?涓??????辩???跺??锛???互?宠??╁?璐锋???
2??澶у?灏介????澶у??甯?锛?瑙???锛??轰?????澶?寰?澶???
涓??板?︼??存?ヤ?骞茶揣锛?
????2??3??4?版???ヨ??害????腑?姐??2020骞翠腑?藉ぇ瀛︾??灏变??ュ??????
1???跺?ユ??楂???涓?涓???
?? 2020骞寸豢??涓?涓?
浠ヤ?锛?渚?棰?涓诲??????
4. 澶т????╀?涔?涓?涓?灏变?????ソ
1??????宸ョ??????涓?
婀???????????????杩????????甯稿??澶у?娆㈣???涓?绉?瀛︽?★???互???洪????宸ョ??????涓?????娆㈣?绋?搴︼?寰?澶?涓?绉????????芥??涓轰?杞ㄩ??涓?瀹躲??宸ョ?甯?锛?杩?涓??涓???瀛︾??姣?涓???灏变???????寰?楂?锛??界?跺???藉伐浣?杈??︼?浣?寰???????甯镐???????
2????甯?杞ㄩ??浜ら??宸ョ??????涓?
杩?涓????????????涓????涓??风??锛?杩?涓?富瑕?????杞ㄥ?伴??绫荤??锛??稿?崇????涓?宀?浣??芥???杩??瑰??硅???锛?涓?涓???????甯稿己锛?姣?涓????烘???芥???存?ュ????浣?绛捐?????锛??芥??ぇ???革?寰???寰?涓?????
3???靛????′?涓?
浜???缃?????灞?浣跨?靛??杩?????灞?璧锋?ワ??靛????′?涓?涔????????璧锋?ワ??靛????′?涓?姣?涓???褰??朵?涓?浠?浠?灞???浜?寮?娣?瀹?搴?锛?杩???互杩??ヤ???缃????稿???靛??杩??ワ?瀛﹁捣?ュ???锛?灏变???涔?楂???
4?????¤?辫?涓?涓?
璇??绫荤??涓?涓?瀵逛?瀛﹀????瑕?姹?涓?楂?锛?????h?琛ㄨ揪杩??冲氨娌′?涔????锛???浠ユ??涓?瀹??辫??虹????????辫?辫???瀛︾??????互?ヨ?????¤?辫?杩?涓??涓?????
5??璁$??轰?涓?
杩??????绠??轰?涓?锛?濡?缃?缁?宸ョ???淇℃????ㄧ???璁$??轰?涓?姣?骞撮?芥???涓??濂界??灏变?涓?涓?锛?姣?骞撮?借???涓虹???ㄤ?涓???浣???蹇?杩????︿?瀵艰?村伐浣?楗卞????浣??ㄤ???缃?椋?????灞????朵唬锛?澶у???互瀹??ㄦ?惧?锛?瀵逛?杩??归?㈢??浜烘??????姹?瀹??ㄦ???澶?????
5. ????澶т?瀛︿?涔?涓?涓???濂?/p>
姹戒慨??锛?涓???涓?涓???姹戒慨琚?????汉??锛?宸ヨ???互涓??介???宸ヨ?濯茬?锛????抽?浜??介???
????ワ?楂?绾ф苯淇?????汉????骞冲??骞磋????涓???浠ヤ???璇??ㄦ????寰???涓?????000浠ヤ?锛?浼?涓???椋?瀹裤??杞????锛?琛ㄧ?颁?寮???涓?涓?????互?垮?颁?涓???锛?涓?涓???涓?????涔?????浜?????
?冲?姹戒慨????蹇???骞翠?搴?褰????帮?楂??????????′欢锛????ユ??涓?涓???姹戒慨???斤??﹀??涓????芥??诞浜????d?锛????锋???戒?璇??芥?垮?伴???涓?瀹惰〃绀猴????抽??????????╀???濂界??姹戒慨瀛︽?★??ュ??绯荤?涓?涓????硅?锛????′?涓???姹戒慨?ヨ????斤??????ㄦ?涓???璧㈠?楂??
6. 澶т???浠?涔?涓?涓?濂藉??/p>
????浣????磋叮???涔?浜?锛?濡???????灏变???????涓???璇?锛???互????瀛︿釜姹戒慨涓?涓?????板?ㄦ苯杞﹀??鸿?妯″ぇ锛?浜烘??缂哄?eぇ锛???灞??????寰?濂斤???互???╁ソ??瀛︽?″?涔???
7. 璇讳?绉???浠?涔?涓?涓?濂?/p>
浼????ㄧ?ワ?涓?涓??ㄦ??浠????ュ??灞?????璺??璧风??涓???(????浣??????瀵逛?涓?ソ??涓?涓?灏辩?稿?浜?姣???汉?ユ??涓?涓??村ソ???????浣???ソ?????ヤ???瑕????????藉??帮???浠ユ??浠??寰?涓??虫敞杩?涓?涓??浣????卞???ㄧ??涓?涓?锛??板?ㄨ????ュ??璇?浣?涓?浜????ㄧ??淇℃???э?
璐㈠?¢????涓?涓?
杩?绫讳?涓????ユ???杈????ㄧ??涓?涓?锛?濡???浠?姣?杈?????姘???瀹???姣?杈?濂界??璐㈢?澶у?姣?涓???璇?锛?姣?涓???杩?????甯稿??璁ゅ????锛??????繁涓?涓?瀹???杩?涓?????璇?锛?灏变?杩???病???????
?硅????浼?璁″????(The Association of Chartered Certified Accountants锛?绠?绉?CCA锛???绔?浜?1904骞达???????涓???涓?涓?涓?浼?璁″????锛?涔????介??瀛﹀??浼?澶???瀛﹀??瑙?妯″??灞?杩?????涓?涓?浼?璁″?缁?缁???
ACCA??988骞磋??ヤ腑?戒互?ワ?缁???杩?30骞村揩????灞?锛??????ㄥ?藉??瀛﹀????浼???浜烘?板凡?????杩?10涓?浜哄??8000浜猴?涓??????娓??锛?骞跺?ㄥ??浜???涓?娴枫?????姐??骞垮???娣卞?炽??娌??炽????宀???姝︽????挎???棣?娓?互??婢抽?ㄨ?????1涓???浜?澶?锛?ACCA?婚?ㄤ?浜?110 Queen Street,Glasgow,United Kingdom??
?ㄨ?卞?斤?绔?娉?璁稿??CCA浼???浠?浜?瀹¤?????璧?椤鹃?????翠骇?ц???宸ヤ???ACCA浼???璧??煎??版???绔?娉?浠ュ??璁稿??藉????告????胯???ACCA?ㄦ?娲蹭?璁′?瀹跺??浼?(FEE)??浜?澶??璁″?????浼?(CAPA)??????姣??硅?浼?璁″???浼?(ICAC)绛?浼?璁$?缁?涓?捣????甯搁??瑕???浣??ㄣ???ㄥ?介??涓?锛?ACCA???介??浼?璁″??????浜?浼?(IASB)????濮?????锛?涔????介??浼?璁″?????浼?(IFAC)????????
浼?璁?CCA?瑰??灏辨???涓???甯哥???ㄧ??涓?涓???杩?涓?娓?妤???繁??涓?????瀛︿?ACCA锛?ACCA瀛﹀??璇?浼帮?娴?涓?娴?浜?瑙h??繁???﹂????瀛︿?ACCA锛?????锛??筹?瀛﹀??璇?浼?/p>
浼?璁′?涓?ACCA锛?绠????ヨ?锛?灏辨???涓??瑰??CCA瀵瑰?f?瑰????浜烘????
浼?璁″?ACCA?瑰?????ㄦ?ュ?舵?瑰??????瑰?????跺?浜?瀛︽?′?璁″???瀹¤???璐㈠?$???绛?涓?涓?锛?瀛﹀?跺??骞淬??澶т??ュ??崇?????ㄦ?ュ?舵?甯镐?璇俱??
??ぇ瀛︽??????插?瑰?诲?介????澶?????浜烘????涓?绉????版???叉ā寮?锛???杩???ACCA璇剧?澶х翰宓??ヨ储浼?涓?涓??????瀛︿腑锛?
瀛︾??涓?浠??藉?涔???????茬???虹??ヨ?锛?杩???互瀛︿??藉?????杩???璐????绠$???归?㈢??涓?涓??ヨ??????姐??灏辫?浼?璁″?ACCA?瑰??????瀛︾??锛?
姣?涓??朵?浠???互?峰????姣?涓?璇???瀛﹀+瀛︿?璇?涔︼?杩??藉???惰?????ㄧ??璁ゅ????ACCA璧??艰?涔︺??
涓????ヨ?锛?ACCA?瑰?????卞??″??逛妇??锛?骞堕??瀵瑰?ㄦ?″??涓?涓??扮??缁?涓???????瀛︾?杞??㈠??绠$??锛???????????ㄦ?ュ?舵?甯歌?璇撅?骞堕???ㄩ??韬???剁???瑰?绘?规???
ACCA璇剧?灏?琚???ュ?颁?璁″?涓?涓?璇剧?涓??绾冲?ュ?淇???????达?骞跺?琛?瀛﹀???讹?瀛︾???????杩???绉?????????璇?锛??冲???峰??稿?瀛﹀??锛?椤哄?╂?涓???
?╂?绠$??涓?涓?
?板?ㄥ?澶?浜洪?介??杩?缃?璐??ヨ喘涔板?拌??繁?宠???涓?瑗匡???浠ョ?╂?杩?涓?涓??板?磋?涓?寮?濮?浜???灞?锛?????寰?澶????告?缂哄??╂?涓?涓???浜烘??锛?涓轰??稿??村???浜哄???ワ?瀹?浠???虹???????甯搁?戒?澶????浣????绉?宸ヤ?澶????纰?锛?姝e父涓????芥???绉?濂㈡?锛???浠ヨ???皑?????┿??
?伴?诲?涓?涓?
杩?涓??涓?涔????涓????疯??楠???????浣?????宸ヤ?锛????扮ぞ浼????锛?寰?寰?浠?浠??娆′?璀﹀?绛?搴??ラ?ㄩ?ㄨ刀?扮?板?猴?涓?璁哄???涓????杩????瀹????ワ?浠?浠??戒????板伐浣?锛?浣?????????繁??涓??????锛?涔?瑙?寰??间???
瀵兼父涓?涓?
??涓?涓??娓革???互??璐规父瑙???绉?缇???????楂?锛?寰?寰????澶?浜烘ⅵ瀵?浠ユ???宸ヤ?锛?浣????翠??ラ????涓?浣?瀵兼父锛?瑕??ㄥぇ??ぉ涓烘父瀹㈣?瑙e?????よ抗???拌?锛?姣?娆¤?????ラ?芥????蹇?纰????跺??锛??藉?灏????堕?撮??即瀹朵汉??
涓村??诲?涓?涓?
杩?涓???涓??ㄨ?锛?澶у??戒?瑙d??癸?杩?涓??涓?瀹??ㄩ??涓???汉??互瀛︿??ョ??锛?姣?涓?浠ュ??浠?浜??荤??杩?涓??涓?锛??荤???界?跺伐璧?楂?锛??颁?濂斤???浜哄????浣???伐浣???澶э???涓????╄???璐d换??澶э???浠ヤ?澶╁伐浣?涓??ワ??烘???绱???浜???锛???浠ヨ?锛?瀛﹀?昏?界?朵互??宸ヨ?楂?锛?浣????寰?绱??韬???????藉??涓?娑???
璁$??虹被??涓?涓?
浜???涓?涓?绾????涓?俊?????朵唬锛?澶уぇ灏?灏???浜??╅?戒?涓?淇℃???缃?缁?锛?澶ф?版???稿?宠??锛????ヤ汉绫诲??灞???杩?绋?涓??涓?瀹?浼?缁х画??瑕?淇℃?????????琛???涓?????灞????蜂???瑕?杩??归?㈢??浜烘??锛???浠ュ???浣????绠??虹被????姣?涓???锛????镐俊浼??村????版?惧?颁护??繁婊℃????宸ヤ?锛?浣????变?宸ヤ???姣?杈?澶э????????甯稿??????浜???锛???浠ヤ?灏?浜洪?句??冲????╄?涓??涓???
?烘???璁′?涓?
杩?涓??涓?姣?涓?浠ュ????浠?浜???宸ヤ?杈?涓哄?娉?锛???浠ヨ?涓哄????惧?板伐浣?锛???涓??烘????芥??ぇ?????搁??瑕?杩?绫讳汉??锛???浠ュ伐浣????杩????涓鸿??????锛?浣????涓??涓??烘?ョ??锛??烘????负瀹㈡?锋?????$??锛???繁杈??﹀??挎?舵?????规?锛?瀹㈡?蜂??︿?婊℃??灏辫??ㄥ?????ワ???杩?涓????颁慨?规???借揪?板??风??婊℃??锛???浠ヤ?浜???蹇?涓?澶?????瀛︾?存?ユ?惧???
??杩???浠?缁?杩?涓?涓??涓?锛????镐俊澶у?蹇???澶?灏???浜?????锛?瑙?寰?瀛︿?杩?浜?涓?涓?锛?浠ュ??灏变?涔?????鸿?拌?︽??锛?杩?涓?濡???涓?浜??朵?涓?涓?锛?杩??峰氨??互灏变?绠???锛?杩?寰?娼?娲?锛?娲诲?杞绘?撅?浣??????宠?涓??ワ?骞磋交浜哄???︿??????︼?????绂?姘?锛??板?ㄧ??????伴?撅??垮?????叉???????负浜?寮哄ぇ??繁锛???瀹???繁锛???浠ヤ?瑕???涓鸿?︾疮灏辨?惧?锛?缇?濂界?????ュ?ㄤ?杩????版?圭???浣???
?ラ?????宠??? ACCA?ㄧ??绉???? 澶у?????涓荤?撮??杞﹁??? ?ㄦ???㈡??? 瀵??????插?虹? ?朵?璇剧?
8. 澶т???浠?涔?涓?涓?濂?/p>
1??缁х画瀛︽???涓???璇?锛?濡???浠?涓?涓???瑙?搴﹀?哄??锛?寤鸿?浣?杩????ㄦ???ょ??涓?涓?涔?涓???杩?琛?????????涓虹?板?ㄥぇ?婚?㈢??楂??よ??????棣???锛?姣?绔??板?ㄧ??????瀛﹀????腑涓?锛?????瀛﹀???????瑕???锛?寤鸿?涓?澶т?锛?涓?瀹?澶т???????涓?涓????璇???瀛﹀?????澶?杈?濂藉??浣????查?ㄧ??锛?杩??疯??繁??涓?涓??ヨ??ㄥ???涓板?涓?浜?锛??镐俊?荤?绔??婚?㈡????濂戒??圭??????婚?㈠??涓????ゅ+杩????涓???????
2?????????涓?锛??㈣?涓???璇?锛?濂冲?瀛?寤鸿?瀛︿?涓???璺??稿?充?涓?锛??板?ㄥ??甯?寤鸿?涓??伴??浜烘??缂哄?f?杈?澶э?涓????涓?????涓???℃?????朵?????宀?浣?瀵瑰コ瀛╁???瑷?杩????涓????????朵?????娓哥被?板?ㄧ??瀵兼父涔?姣?杈???棣?锛?????瀛︿釜骞煎??芥??????????┿???朵???璐㈡?垮???浼?璁″???璐㈠?$?????涓?涓?涔?寰?涓?????
3???ㄨ??涓?涓?锛?骞垮??瀛︿?涓???寰?灏?浜?璁诧?澶у?涓?涓??存?ュ?崇郴?颁?????骞寸??骞哥????般??寰?澶т?璁诧?澶у?涓?涓??崇郴?颁???涓?杈?瀛???
?惰??锛?瀵逛?杩?涔???瑕???涓?涓????╋?澶у??颁汉?ㄨ?????骞翠腑?存病????杩?浠讳?璁??锛?瑕??ㄨ?涔???????澶╁?????鸿?涔?澶х???冲?锛???纭???浜??伴?俱??
骞垮??瀛︿?涓?瀛︾??姣?涓??????ㄦ?伴?诲?浠?骞垮???ㄩ?ㄣ??骞垮?????搞??甯??鸿??ュ??淇℃???ㄨ?琛?涓?浠ュ??浼?浜?涓???浣?浠?浜?骞垮??缁??ョ?????骞垮??绛?????????璁捐??朵???甯??鸿?ラ??绛?????甯??鸿??ュ????宸ヤ???
浠?浜?琛?涓?锛?
姣?涓???涓昏??ㄤ???缃????拌?芥???骞垮??绛?琛?涓?宸ヤ?锛?澶ц?村?涓?锛?
1 浜???缃?/?靛?????br />2 ?拌?芥?
3 骞垮??
4 ????甯??烘?ㄥ箍/浼?灞?
5 璐告??/杩??哄??br />浠?浜?宀?浣?锛?
姣?涓???涓昏?浠?浜???妗?绛?????骞抽?㈣?璁″???甯??轰???绛?宸ヤ?锛?澶ц?村?涓?锛?
1 ??妗?绛???
2 骞抽?㈣?璁″?
3 骞抽?㈣?璁?br />4 甯??轰???
5 缇?宸?br />甯???甯??颁?锛?
9. 澶т?璇讳?涔?涓?涓?濂藉??/p>
澶т?姣?杈?濂界??涓?涓???锛?瀹ゅ??璁捐??????涓???浜ら??杩??ョ???涓?涓???璁$??哄??ㄦ?????涓???浼?璁$?电???涓?涓?????搴?绠$????
1??瀹ゅ??璁捐??????涓?
???涓?涓昏??瑰?昏?藉????瀹???瀹ゅ???????惧?朵???瀹跺涵瑁?淇??璁°??浼?璁?????璁捐???瀹ゅ????璁句?????璁捐???瀹ゅ???插僵璁捐???瀹跺?璁捐???灞?绀鸿?璁°??瑁?楗拌?淇?????涓?宸ョ?棰?绠???妯″???朵?绛?瀹??ㄩ?绾ф??????ㄥ??浜烘????
2??浜ら??杩??ョ???涓?涓?
浜ら??杩??ョ???涓?涓??ㄥ?ㄥ?瑰?婚??搴???璺??涓?锛?灏ゅ?舵???骞存?ラ?????璺?揩????灞???瑕?姹?锛??锋??涓?瀹?璁$??哄??澶?璇??烘????ㄨ?藉??锛????¢?????璺??杈??烘????璁虹?ヨ????烘???涓????斤??锋????璺??杈?缁?缁????ャ??搴??ㄦ??浣????烘???璁¤?藉??锛??藉?ㄩ?????璺??稿?冲??浣?浠?浜?杩?杈?缁?缁?????浜с???????????搴??ㄦ?т??ㄤ汉????
3??璁$??哄??ㄦ?????涓?
???涓??瑰?诲痉???恒??浣???缇??ㄩ?㈠??灞?锛??锋????ソ??涓???寰峰??浜烘??绱??伙????¤?绠??虹郴缁?涓?淇℃??????ヨ?锛??峰??版???绠$?????版???????澶ф?版????ㄧ郴缁???缓??澶ф?版??????澶??????藉??锛?浠?浜?淇℃??骇涓??????℃???′?淇℃????????澶?????????宸ヤ???楂?绱?璐ㄦ???????戒汉????
4??浼?璁$?电???涓?涓?
?瑰?诲?锋????ソ????涓???寰峰?????扮簿绁?锛?????浼?璁″?烘????璁哄???稿?崇?娴?绠$???ヨ?锛?杩??ㄨ?绠??鸿?琛?浼?璁℃??浣??????斤??介??搴???绫讳?浜?涓???浣?瑕?姹?锛???浠诲?虹撼??瀹¤???绋??°???????╄??哥???宸ヨ??哥????????哥????跺?ュ???╂鼎?哥????昏处?ヨ〃绛?浼?璁″?浣?宸ヤ???楂????藉??ㄥ??浜烘????
5????搴?绠$??
???涓??瑰?婚??搴???绾ч??搴???灞???瑕?锛??峰?杈?楂???绠$????璁虹??诲????瀹?????搴?绠$?? 涓?涓??ヨ?锛??锋??浜烘??绱?璐ㄣ???介??瑙?????棰?瀵艰?烘???????版??璇?????涓?绮剧???绀句?璐d换锛?
?????颁唬??绾ч?? 搴?缁??ョ????规?????娈碉??藉??ㄩ???绾ч??搴???楂?绾т?瀹夸??烘????楂?绾ч?楗???烘???????茬????烘??绛? 浠?浜???搴?绠$?????ュ????″????瀛︾?瀛︾??绌跺伐浣???搴??ㄥ????澶?????涓?涓?浜烘????
?板?ㄥ?浠?涔?涓?涓?濂藉氨涓?锛?
绗??绫昏?绠??虹被涓?涓?
濡???瀹??ㄤ??ラ?????╀?涔??风??涓?涓?锛??d??ヨ??璁$??鸿?涓?绫荤??涓?涓??т环姣?????楂???锛???涓鸿?绠??轰?涓?娑电??浜???涓????锛??ㄥ?澶?琛?涓??芥??瀵瑰?e????????宸ヤ?锛??充究??浆??涔???寰?澶????瑰??锛?涓?绠℃???????″??锛?杩??????甯?锛?涔????锋??涓?瀹???浼??跨????
璁$??虹被??涓?涓??????绠??虹?瀛︿???????杞?欢宸ョ???澶ф?版????浜哄伐?鸿?姐??淇℃????ㄨ???涓??涓?锛?濡????虫???灏辨?冲氨涓?锛??d?浣?灏遍??杞?欢宸ョ?锛?杩???璁$??虹?瀛︿??????灏变?杩????????锛?璧疯???楂?锛?濡????冲?涓?璇荤??绌剁??锛??冲?涓?浜?娣卞害??绠?娉?锛?灏遍??澶ф?版????浜哄伐?鸿?姐??淇℃??????杩?浜??芥??ぞ浼???澶ц??裤??
绗??绫荤?娴?绫讳?涓?
?????娴?瀛︺??????瀛︺??????宸ョ?绛?锛????灏辫?借?????惰?绯荤?锛??跺?ユ?杈?绋冲?锛??跺?ヤ?涓???锛???绌剁??涔???互?昏??稿???搞??淇℃????璧????搞????????璧????哥?绛?锛??ㄥ??琛?涓???????í??瀵规??撅?????涓???骞冲???????绂??╂????濂界????
????瀛︿?涓??板?濂界????瀛﹀??互?昏???????ョ????灞?锛????????稿?涓?????锛?褰??朵????╅????瀛︿?涓??????濂戒互???绘繁??锛????ュ氨涓???骞冲?拌????稿?涓???????
绗??绫荤?靛???淇$被涓?涓?
姣?濡?璇撮??淇°???靛????垫??????ㄥ??杩?涓?绫荤??涓?涓?锛???搴??㈡?杈?骞匡?涓?涓???蒋浠讹?涓?涓???‖浠惰蒋浠讹?姣?濡?璇寸?缁???璁捐???搴??ㄨ蒋浠剁??缂?璇?绛?绛?锛?纭?欢?归?㈠??互?荤?靛???璁??ㄦ?????革????寰???????灞?瓒??夸?????甯镐???????
?靛?淇℃???涓???灏变????????涓???锛?绗肩????ヨ?杩?涓??涓???璁$??轰?涓???浜?绫讳技锛?涓?绠℃???浜?瀵瑰?g??杩???浆琛???????琛?涓?锛??借?芥?惧?颁???????灞??瑰??锛???浠???????互?????ラ???┿??
绗???绫昏储?$???绫讳?涓?
?????璁°??璐㈠?$???锛?杩???瀹¤?锛?杩????涓????娌瑰??e???涓?涓?锛???濂借??涓?浜?CPA娉ㄥ??浼?璁″?绛?杩?浜?璇?涔︽???灏卞??互灏变?锛???绌剁??灏变?灏辨?村ソ浜???
绗??绫诲???绫讳?涓?
姣?濡?璇存?板???璇?????澶?璇????╃??绛?涓?浜?涓绘????涓?涓?锛?杩????硅??烘???硅???澶???绉?????卞?充娇杩?涓?浜???????瀛︽?★??变???互?绘???瀛︽?″?硅?锛??烘??宸ヨ?寰???涔?????甯镐???????
绗???被?h???诲?绫讳?涓?
?ㄥ?变滑?藉??????h??姣?渚?姣?杈?楂?锛??伴????甯稿ぇ锛?????????浜轰?瓒??ヨ?澶?锛????h??绉??荤????涓ラ??涓?瓒筹???姝ゅ?h???诲?涓?涓??ㄥ?变滑?藉?浼?????甯稿ぇ????灞?绌洪?达?灏变??????寰????介??甯哥??涓???锛?濡???浣??冲?涓?涓??浜鸿???????跺?ヤ??村?????????
?冲??讳???涓?甯?????宸ヤ????????d?澶э???互?????h???诲?锛?浠?涓???涓村??诲??f?峰?ㄦ??姣?杈??匡?杩?涓??涓?寰?澶??????????杈???娆㈢??锛?褰??跺???颁?涓?浣???
绗??绫诲???ㄥ伐绋?涓?涓?
???ㄥ伐绋?涓?涓?寰?澶???瀛︽?¢?芥??寮?璁撅??瑰?????浜?宸ョ?绫荤???㈡?★?杩?涓??涓??瑰???????风???ヨ??锛?宸ヤ???姹???姣?杈?澶э???????蜂?涓??涓?宸ヤ?璧锋?ョ?稿?杈??︿?浜?锛????????跺?ヨ?界?朵?楂?锛?浣???氨涓?娌℃??浠讳??????锛?杩?涓??规??浠???????互?昏??????
绗???被寤虹?瀛︿?涓?
??浠??????ㄦ?ヨ?????跺??涓?瀹?瑕?????浣????︽??缁??诲?虹?锛???涓鸿??蜂?涓??涓?瀛﹀?剁?稿??夸??癸????ョ??姣?杈?澶т??癸????ョ??灏变?杩????稿?涓?????涓?涓??涓?锛???互璇存???涓??杈???棣???涓?涓?锛??变滑??????互?ヨ????寤虹?瀛︽?归?㈢??涓?涓???
绗??绫荤?垫?宸ョ????惰???ㄥ??涓?涓?
杩?涓?涓??涓?灏变????瑰??涔????稿?澶???锛?灏ゅ?舵???宠??藉??电?杩?涓?绫荤????灞??瑰????瀛︾????互?ヨ??杩??蜂?涓??涓?锛?浠???瀵瑰?g?????稿?楂???锛?杩?涓??涓?涔???コ???ヨ??姣?杈?澶???涓?涓??涓?锛???灞??瑰?????杈?澶???锛?涓????ヨ?瀹跺涵娌℃???鸿矾锛?娌℃????????瀛︾????互???╄??蜂?涓??涓????ヨ????
???ㄥ??涓?涓?杩??蜂?涓??涓?楂?浣?????瀛︾???藉??互????锛????ョ??灏变?杩????稿?涓?????锛?瀛﹁???ㄥ????瀛︾??涓?灏???涓??圭?浜???锛?浣??????浣?瀛﹀?涓???锛?杩?????互寰?濂藉?版?惧?拌??繁??宸ヤ?锛?姣?绔????ㄥ??涓?涓?琚?О涓轰???娌圭??涓?涓?锛????ュ氨涓?杩????稿?涓???????

绗???绫讳氦??杩?杈?宸ョ?
杩?涓??涓??????婚??璺????杩????杈?澶???锛??????跺?ヨ?界?朵???お楂?锛?浣??????ヤ??村?煎?????杈???灏变???灞?杩?????互??????????锛?濡??????╀???绌剁??灏辫????瑰???绘繁??锛????ョ????灞?浼??村ソ??
绗???涓?绫诲氨??按?╁伐绋?涓?涓?
姘村?╁伐绋?涓?涓?杩???骞存???杈????ㄧ??涓?涓??涓?锛?寰?澶????????介???╂???ョ??灏变?杩????稿?涓?????锛??跺?ヨ????濂界????

??浠??ョ??涓?涓??????圭???㈡?″??涓?涓??????锛?
绗??绫诲氨????浜??靛?绉???瀛﹂???杩???瀛︽?℃????甯稿?煎?澶у??诲?虫敞??锛?瀛︽?$??瀹?浣?????ㄥ?界?????挎?哄?冲?瑰?绘?鸿?瀵???浜烘??锛??虫??涓哄???″????瀛︾??涓?浜????╋??蜂????ヨ???′欢???ヨ??娴?绋???宸ヤ??诲??锛?杩??????扮嚎绛?绛?锛?澶у???互?版??涓?汉涓婚〉?ョ??涓???
绗??绫婚?e氨???娴锋捣?冲????濡???????瀛︾?蹇??虫??涓轰???娴峰?充汉??锛??ヨ??涓?娴锋捣?冲??㈡捣?崇???涓?涓?锛??ㄨ???????″??娴峰?充??★?杩?涓???浣????跺????宸ㄥぇ??浼??匡?澶у???互?荤??涓?涓???涓?汉涓婚〉锛?渚??跺?伴?i??璇︾??讳?瑙d?涓???

绗??绫诲氨?????★????″??瀛﹁垂??????锛??ュ?杩??ヤ?姣?涓?涔???灏变???涓???????锛????蹇???涓轰?????浜哄??瀛︾????濂介???╋??充????$???ヨ???′欢???ヨ??娴?绋???宸ヤ??诲??浠ュ??杩???骞寸?????扮嚎锛?澶у??藉??互???瑰?虫敞涓?涓???
绗???绫诲氨????★???涓轰????ㄥ?璀︽?★?杩????ゅ?绘捣??涔?澶???姣?涓????戒?涓烘?????????涓?绉???????㈡?℃?涓?涔???浼???涓?娆″???????锛??ヨ?????0%浠ヤ?锛????虫??涓轰汉姘?璀﹀?????瀛︾????濂介???╋?璀︽?$???ヨ???′欢???ヨ??娴?绋???宸ヤ??诲??锛?杩???杩?涓?骞寸?????扮嚎锛?澶у???互?版??涓?汉涓婚〉?ョ??涓???
涓?杩拌?浜?涓?涓????㈡?★????ュ氨涓??芥???稿?涓???锛?绠???????ㄧ??涓?涓?锛???浠???????互?ヨ?????ラ???┿???变滑?ㄨ??浜???涓??涓?????灞??瑰??锛??蜂???瑕??规???瀛????磋叮???ф?笺???藉??浠ュ??浜虹??浠峰?艰?锛??变滑??涓?涓?绛?????