銆€銆€浼佹キ(y猫)鍦�(gu贸)鏈夌敘(ch菐n)娆�(qu谩n)鐨勭劇鍎熷妰杞�(zhu菐n)

銆€銆€1銆佹竻鐢�(ch菐n)鏍歌硣(P78)

銆€銆€鍔冭綁(zhu菐n)闆欐柟鎳�(y墨ng)鐣�(d膩ng)绲勭箶琚妰杞�(zhu菐n)浼佹キ(y猫)鎸夌収鏈夐棞(gu膩n)瑕�(gu墨)瀹氶枊灞曞瑷�(j矛)鎴栨竻鐢�(ch菐n)鏍歌硣锛屼互涓粙姗�(j墨)妲�(g貌u)鍑哄叿鐨勫瑷�(j矛)鍫�(b脿o)鍛婃垨缍�(j墨ng)鍔冨嚭鏂瑰湅(gu贸)璩囩洠(ji膩n)绠℃(j墨)妲�(g貌u)鎵规簴(zh菙n)鐨勬竻鐢�(ch菐n)鏍歌硣绲�(ji茅)鏋滀綔鐐轰紒妤�(y猫)鍦�(gu贸)鏈夌敘(ch菐n)娆�(qu谩n)鐒″劅鍔冭綁(zhu菐n)鐨勪緷鎿�(j霉)銆� 2銆佸鎵�(P78)

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銆€銆€浼佹キ(y猫)鍦�(gu贸)鏈夌敘(ch菐n)娆�(qu谩n)鍦ㄤ笉鍚屽湅(gu贸)璩囩洠(ji膩n)绠℃(j墨)妲�(g貌u)鎵€鍑鸿硣浼佹キ(y猫)涔嬮枔鐒″劅鍔冭綁(zhu菐n)鐨�锛屼緷鎿�(j霉)鍔冭綁(zhu菐n)闆欐柟鐨勭敘(ch菐n)娆�(qu谩n)姝稿爆闂�(gu膩n)绯�锛岀敱鎵€鍑鸿硣浼佹キ(y猫)鍒嗗垾鍫�(b脿o)鍚岀礆(j铆)鍦�(gu贸)璩囩洠(ji膩n)绠℃(j墨)妲�(g貌u)鎵规簴(zh菙n)銆�

銆€銆€瀵�(sh铆)鏂芥斂浼佸垎闁嬬殑浼佹キ(y猫)锛屽叾鍦�(gu贸)鏈夌敘(ch菐n)娆�(qu谩n)鐒″劅鍔冭綁(zhu菐n)鎵€鍑鸿硣浼佹キ(y猫)鎴栧叾瀛愪紒妤�(y猫)鎸佹湁鐨�锛岀敱鍚岀礆(j铆)鍦�(gu贸)璩囩洠(ji膩n)绠℃(j墨)妲�(g貌u)鍜屼富绠￠儴闁€鍒嗗垾鎵规簴(zh菙n);涓嬬礆(j铆)鏀垮簻鍦�(gu贸)璩囩洠(ji膩n)绠℃(j墨)妲�(g貌u)鎵€鍑鸿硣浼佹キ(y猫)鍦�(gu贸)鏈夌敘(ch菐n)娆�(qu谩n)鐒″劅鍔冭綁(zhu菐n)涓婄礆(j铆)鏀垮簻鍦�(gu贸)璩囩洠(ji膩n)绠℃(j墨)妲�(g貌u)鎵€鍑鸿硣浼佹キ(y猫)鎴栧叾瀛愪紒妤�(y猫)鎸佹湁鐨�锛岀敱涓嬬礆(j铆)鏀垮簻鍜屼笂绱�(j铆)鏀垮簻鍦�(gu贸)璩囩洠(ji膩n)绠℃(j墨)妲�(g貌u)鍒嗗垾鎵规簴(zh菙n)銆�

銆€銆€3銆佷笉寰楃劇鍎熷妰杞�(zhu菐n)鐨勬儏褰�(P79)

銆€銆€(1) 琚妰杞�(zhu菐n)浼佹キ(y猫)涓绘キ(y猫)涓嶇鍚堝妰鍏ユ柟涓绘キ(y猫)鍙婄櫦(f膩)灞曡(gu墨)鍔冪殑;(2)涓粙姗�(j墨)妲�(g貌u)灏�(du矛)琚妰杞�(zhu菐n)浼佹キ(y猫)鍔冭綁(zhu菐n)鍩烘簴(zh菙n)鏃ョ殑璨�(c谩i)鍕�(w霉)鍫�(b脿o)鍛婂嚭鍏峰惁瀹氭剰瑕�銆佺劇娉曡〃绀烘剰瑕嬫垨淇濈暀鎰忚鐨勫瑷�(j矛)鍫�(b脿o)鍛婄殑;(3)鐒″劅鍔冭綁(zhu菐n)娑夊強鐨勮伔宸ュ垎娴佸畨缃簨闋�(xi脿ng)鏈稉(j墨ng)琚妰杞�(zhu菐n)浼佹キ(y猫)鐨勮伔宸ヤ唬琛ㄥぇ鏈�(hu矛)瀵╄閫氶亷鐨�;(4)琚妰杞�(zhu菐n)浼佹キ(y猫)鎴栨湁璨�(f霉)鍌垫湭鏈夊Ε鍠勮В姹烘柟妗堢殑;(5)鍔冨嚭鏂瑰偟鍕�(w霉)鏈湁濡ュ杽铏曠疆鏂规鐨�;

銆€銆€銆愪緥椤屻€戞牴鎿�(j霉)浼佹キ(y猫)鍦�(gu贸)鏈夌敘(ch菐n)娆�(qu谩n)鐒″劅鍔冭綁(zhu菐n)鐨勬湁闂�(gu膩n)瑕�(gu墨)瀹氾紝涓嬪垪閬搁爡(xi脿ng)涓�锛屼紒妤�(y猫)鍦�(gu贸)鏈夌敘(ch菐n)娆�(qu谩n)涓嶅緱瀵�(sh铆)鏂界劇鍎熷妰杞�(zhu菐n)鐨勬儏褰㈡湁( )銆�(2006骞�)

銆€銆€A銆佽鍔冭綁(zhu菐n)浼佹キ(y猫)鐨勬垨鏈夎矤(f霉)鍌垫湭鏈夊Ε鍠勮В姹烘柟妗�

銆€銆€B銆佽鍔冭綁(zhu菐n)浼佹キ(y猫)鑱峰伐浠ｈ〃澶ф渻(hu矛)鏈€氶亷鐒″劅鍔冭綁(zhu菐n)娑夊強鐨勮伔宸ュ垎娴佸畨缃簨闋�(xi脿ng)

銆€銆€C銆佽鍔冭綁(zhu菐n)浼佹キ(y猫)涓绘キ(y猫)涓嶇鍚堝妰鍏ユ柟涓绘キ(y猫)鍙婄櫦(f膩)灞曡(gu墨)鍔�

銆€銆€D銆佷腑浠嬫(j墨)妲�(g貌u)灏�(du矛)琚妰杞�(zhu菐n)浼佹キ(y猫)鍔冭綁(zhu菐n)鍩烘簴(zh菙n)鏃ョ殑璨�(c谩i)鍕�(w霉)鍫�(b脿o)鍛婂嚭鍏蜂簡淇濈暀鎰忚鐨勫瑷�(j矛)鍫�(b脿o)鍛�

銆€銆€銆愮瓟妗堛€慉BCD

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銆€銆€2008骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯�(CPA)鑰冭│鎴愮妇(j墨)鏌ヨ鍖附

銆€銆€09骞�2鏈�1鏃ュ墠瀛�(xu茅)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯紨灏�(d菐o) 鍏ㄩ儴浜旀姌鍎�(y艒u)鎯�!
銆€銆€2008骞村害鍏ㄥ湅(gu贸)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│澶х侗鍖附