鐩搁棞(gu膩n)鎺ㄨ枽锛�2019鍜ㄨ宸ョ▼甯€婂垎鏋愯垏瑭�(p铆ng)鍍�(ji脿)銆嬬涔濈珷鑰冮粸(di菐n)鍖附

绗節绔犮€€璨�(c谩i)鍕�(w霉)鍒嗘瀽

绗洓绡€(ji茅)銆€璨�(c谩i)鍕�(w霉)鐩堝埄鑳藉姏鍒嗘瀽

璨�(c谩i)鍕�(w霉)鐩堝埄鑳藉姏鍒嗘瀽鏄爡(xi脿ng)鐩病(c谩i)鍕�(w霉)鍒嗘瀽鐨勯噸瑕佺祫鎴愰儴鍒�锛屽緸鏄惁鑰冩叜璩囬噾鏅�(sh铆)闁撳児(ji脿)鍊艰搴﹀垎鐐哄嫊(d貌ng)鎱�(t脿i)鍒嗘瀽(鐝�(xi脿n)閲戞祦閲忓垎鏋�)鍜岄潨鎱�(t脿i)鍒嗘瀽锛屽緸鏄惁鍦ㄨ瀺璩囨柟妗堝熀绀�(ch菙)涓婇€�(j矛n)琛屽垎鏋愮殑瑙掑害鍒嗙偤铻嶈硣鍓嶅垎鏋愬拰铻嶈硣鍚庡垎鏋�銆�

涓€銆佸嫊(d貌ng)鎱�(t脿i)鍒嗘瀽(08-10/13骞村柈銆佸)

鍚京锛氳▓(j矛)绠楃従(xi脿n)閲戞祦閲�锛岀法鍒剁従(xi脿n)閲戞祦閲忚〃锛岄噰鐢ㄦ姌鐝�(xi脿n)鏂规硶瑷�(j矛)绠楀噲鐝�(xi脿n)鍊�銆佸収(n猫i)閮ㄦ敹鐩婄巼绛夋寚妯�(bi膩o)锛岀敤浠ュ垎鏋愯€冨療闋�(xi脿ng)鐩姇璩囩泩鍒╄兘鍔涖€�

涓夊€�(g猫)灞ゆ锛氶爡(xi脿ng)鐩姇璩囩従(xi脿n)閲戞祦閲忓垎鏋�(铻嶈硣鍓嶅垎鏋�)銆侀爡(xi脿ng)鐩硣鏈噾鐝�(xi脿n)閲戞祦閲忓垎鏋愬拰鎶曡硣鍚勬柟鐝�(xi脿n)閲戞祦閲忓垎鏋愩€�

(涓€)闋�(xi脿ng)鐩姇璩囩従(xi脿n)閲戞祦閲忓垎鏋�

1.鍚京锛氫笉鑰冩叜鍌靛嫏(w霉)铻嶈硣鐨勬儏娉佷笅锛岄€�(j矛n)琛岄爡(xi脿ng)鐩姇璩囩泩鍒╄兘鍔涘垎鏋�锛岃€冨療闋�(xi脿ng)鐩皪(du矛)璨�(c谩i)鍕�(w霉)涓婚珨鍜屾姇璩囪€呯附楂旂殑鍍�(ji脿)鍊艰并鐛�(xi脿n)銆�

寰為爡(xi脿ng)鐩姇璩囩附鐛插埄鑳藉姏鐨勮搴�锛岃€冨療闋�(xi脿ng)鐩柟妗堣ō(sh猫)瑷�(j矛)鐨勫悎鐞嗘€с€傜浉闂�(gu膩n)鎸囨(bi膩o)鍙綔鐐哄垵姝ユ姇璩囨焙绛栫殑渚濇摎(j霉)鍜岃瀺璩囨柟妗堢爺绌剁殑鍩虹(ch菙)銆�

鍙緸鎵€寰楃▍鍓嶅拰(鎴�)鎵€寰楃▍鍚庡叐鍊�(g猫)瑙掑害閫�(j矛n)琛岃€冨療銆�

2.闋�(xi脿ng)鐩姇璩囩従(xi脿n)閲戞祦閲忚瓨(sh铆)鍒ヨ垏鍫�(b脿o)琛ㄧ法鍒�

鑸囪瀺璩囨柟妗堢劇(w煤)闂�(gu膩n)锛屾寜涓嶅惈澧炲€肩▍鍍�(ji脿)鏍艰▓(j矛)绠�

(1)鐝�(xi脿n)閲戞祦鍏ワ細

鈶犵嚐(y铆ng)妤�(y猫)鏀跺叆

鈶″繀瑕佹檪(sh铆)鍖呮嫭瑁�(b菙)璨兼敹鍏�

鈶㈤姺(xi膩o)闋�(xi脿ng)绋呴(楂旂従(xi脿n)鍥哄畾璩囩敘(ch菐n)閫�(j矛n)闋�(xi脿ng)绋呮姷鎵ｅ皫(d菐o)鑷存噳(y墨ng)绱嶅鍊肩▍闄嶄綆鑰屼娇鍑堢従(xi脿n)閲戞祦閲忓鍔犵殑浣滅敤)

鈶ｈ▓(j矛)绠楁湡鏈€鍚庝竴骞村洖鏀惰硣鐢�(ch菐n)浣欏€煎強鍥炴敹娴佸嫊(d貌ng)璩囬噾

娉細涓嶅悓浜庤瀺璩囧悗鍒嗘瀽锛屽洖鏀惰硣鐢�(ch菐n)浣欏€间笉鍙楀埄鎭奖闊�

(2)鐝�(xi脿n)閲戞祦鍑猴細

鈶犲缓瑷�(sh猫)鎶曡硣(鍚浐瀹氳硣鐢�(ch菐n)閫�(j矛n)闋�(xi脿ng)绋�)

鈶℃祦鍕�(d貌ng)璩囬噾

鈶㈢稉(j墨ng)鐕�(y铆ng)鎴愭湰

鈶ｇ嚐(y铆ng)妤�(y猫)绋呴噾鍙婇檮鍔�

鈶ら亱(y霉n)鐕�(y铆ng)鎶曞叆鐨勯€�(j矛n)闋�(xi脿ng)绋呴+鎳�(y墨ng)绱嶅鍊肩▍

鈶ョ董鎸侀亱(y霉n)鐕�(y铆ng)鎶曡硣

鈶︽墍寰楃▍鍚庡垎鏋愰倓瑕佸寘鎷(di脿o)鏁存墍寰楃▍=涓嶅彈鍒╂伅褰遍熆鐨勬伅绋呭墠鍒╂饯(r霉n)(EBIT)×鎵€寰楃▍绋呯巼

鎭▍鍓嶅埄娼�(r霉n)=绋呭墠鍒╂饯(r霉n)(鍒╂饯(r霉n)绺介)+鍒╂伅

绋呭墠鍒╂饯(r霉n)=鐕�(y铆ng)妤�(y猫)鏀跺叆-鐕�(y铆ng)妤�(y猫)绋呴噾鍙婇檮鍔�-绺芥垚鏈不(f猫i)鐢�

鎭▍鍓嶅埄娼�(r霉n)=鐕�(y铆ng)妤�(y猫)鏀跺叆-缍�(j墨ng)鐕�(y铆ng)鎴愭湰-鎶樿垔-鏀ら姺(xi膩o)-鐕�(y铆ng)妤�(y猫)绋呴噾鍙婇檮鍔�

娉細鍥哄畾璩囩敘(ch菐n)鍘熷€�=褰㈡垚鍥哄畾璩囩敘(ch菐n)璨�(f猫i)鐢�+闋�(y霉)鍌欒不(f猫i)-鍙姷鎵ｅ浐璩囩敘(ch菐n)閫�(j矛n)闋�(xi脿ng)绋呴

鎴�=寤鸿ō(sh猫)鎶曡硣-鐒�(w煤)褰㈣硣鐢�(ch菐n)-鍏朵粬璩囩敘(ch菐n)-鍙姷鎵ｅ浐璩囩敘(ch菐n)閫�(j矛n)闋�(xi脿ng)绋呴

(3)鍑堢従(xi脿n)閲戞祦閲�=鐝�(xi脿n)閲戞祦鍏�-鐝�(xi脿n)閲戞祦鍑猴紝瑷�(j矛)绠楄⿻(p铆ng)鍍�(ji脿)鎸囨(bi膩o)鐨勫熀绀�(ch菙)銆�

(4)闋�(xi脿ng)鐩姇璩囩従(xi脿n)閲戞祦閲忚〃瑕�(ji脿n)琛�9-7(P322)

3.闋�(xi脿ng)鐩姇璩囩従(xi脿n)閲戞祦閲忓垎鏋愮殑鎸囨(bi膩o)

鈶犻爡(xi脿ng)鐩姇璩囪病(c谩i)鍕�(w霉)鍑堢従(xi脿n)鍊�(FNPV)锛氳€冨療闋�(xi脿ng)鐩泩鍒╄兘鍔涚殑绲曞皪(du矛)閲忔寚妯�(bi膩o)锛岃垏瑷�(sh猫)瀹氭姌鐝�(xi脿n)鐜囨墍瑕佹眰鐨勭泩鍒╂按骞虫瘮杓�銆�

鈶￠爡(xi脿ng)鐩姇璩囪病(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼(FIRR)锛氳€冨療闋�(xi脿ng)鐩泩鍒╄兘鍔涚殑鐩稿皪(du矛)閲忔寚妯�(bi膩o)锛岃垏瑷�(sh猫)瀹氱殑鍩烘簴(zh菙n)鍙冩暩(sh霉)閫�(j矛n)琛屾瘮杓冦€�

鈶㈤爡(xi脿ng)鐩姇璩囧洖鏀舵湡(鎴戝湅(gu贸)鍙▓(j矛)绠楅潨鎱�(t脿i)鎶曡硣鍥炴敹鏈�)

鍙鍚勫勾鐝�(xi脿n)閲戞祦閲忕櫦(f膩)鐢熺殑鏅�(sh铆)榛�(di菐n)鍜屾暩(sh霉)鍊肩浉鍚�锛屽叐绋(xi臎)娉曡▓(j矛)绠楃殑鍑堢従(xi脿n)鍊奸兘鏄浉鍚岀殑銆傝硣閲戞檪(sh铆)闁撳児(ji脿)鍊肩殑绛夊€兼彌绠楀叕寮忎腑锛宼=0琛ㄧず鐝�(xi脿n)閲戞祦閲忓湒鐨勮捣榛�(di菐n)锛岃┎榛�(di菐n)鐧�(f膩)鐢熺殑鐝�(xi脿n)閲戞祦閲忓嵆鐐虹従(xi脿n)鍊糚銆�

鐣�(d膩ng)鍦ㄥ缓瑷�(sh猫)璧烽粸(di菐n)(鍗�“0”榛�(di菐n))铏曟湁鐝�(xi脿n)閲戞祦閲忕櫦(f膩)鐢熸檪(sh铆)锛岃▓(j矛)绠楀噲鐝�(xi脿n)鍊兼檪(sh铆)瑭叉祦閲忕殑鎶樼従(xi脿n)绯绘暩(sh霉)鎳�(y墨ng)瑭插彇鐐�1;濡傛灉瑭茬従(xi脿n)閲戞祦閲忚純灏�锛屼篃鍙寜鍏剁櫦(f膩)鐢熷湪1骞存湯渚�(l谩i)閫�(j矛n)琛屾姌鐝�(xi脿n)銆�

4.鎵€寰楃▍鍓嶅垎鏋愬拰鎵€寰楃▍鍚庡垎鏋愮殑浣滅敤

(1)鎵€寰楃▍鍓嶆寚妯�(bi膩o)锛屾槸鎶曡硣鐩堝埄鑳藉姏鐨勫畬鏁撮珨鐝�(xi脿n)锛岀敤浠ヨ€冨療闋�(xi脿ng)鐩殑鍩烘湰闈�銆�

鍗充笉鍙楄瀺璩囨柟妗堝拰鎵€寰楃▍鏀跨瓥鐨勫奖闊�锛屽儏鍍呴珨鐝�(xi脿n)闋�(xi脿ng)鐩柟妗堟湰韬殑鍚堢悊鎬с€�

鍙綔鐐哄垵姝ユ姇璩囨焙绛栫殑涓昏鎸囨(bi膩o)锛屽垽鏂烽爡(xi脿ng)鐩槸鍚﹀熀鏈彲琛岋紝骞跺€煎緱铻嶈硣;閭勭壒鍒ラ仼鐢ㄤ簬寤鸿ō(sh猫)鏂规鐮旂┒涓殑鏂规姣旈伕銆�

鏀垮簻鎶曡硣鍜屾斂搴滈棞(gu膩n)娉ㄩ爡(xi脿ng)鐩繀闋堥€�(j矛n)琛屾墍寰楃▍鍓嶅垎鏋�銆�

(2)鎵€寰楃▍鍚庢寚妯�(bi膩o)

涔熸槸铻嶈硣鍓嶅垎鏋愶紝鍙槸鍦ㄧ従(xi脿n)閲戞祦鍑轰腑澧炲姞浜嗚(di脿o)鏁存墍寰楃▍銆�

鏄墍寰楃▍鍓嶅垎鏋愮殑寤朵几;鐢变簬鍓旈櫎浜嗘墍寰楃▍锛屾湁鍔╀簬鍒ゆ柗鍦ㄤ笉鑰冩叜铻嶈硣鏂规鐨勬浠朵笅闋�(xi脿ng)鐩姇璩囧皪(du矛)浼佹キ(y猫)鍍�(ji脿)鍊肩殑璨㈢嵒(xi脿n)銆�

(浜�)闋�(xi脿ng)鐩硣鏈噾鐝�(xi脿n)閲戞祦閲忓垎鏋�

1.鍚京鍜屼綔鐢�

鍦ㄦ摤瀹氱殑铻嶈硣鏂规涓�锛屽緸闋�(xi脿ng)鐩硣鏈噾鍑鸿硣鑰呮暣楂旂殑瑙掑害锛岃€冨療璩囨湰閲戠嵅寰楃殑鏀剁泭姘村钩銆�

铻嶈硣鍚庡垎鏋愶紝鍏舵寚妯�(bi膩o)鎳�(y墨ng)鑳藉弽鏄犲緸闋�(xi脿ng)鐩瑠(qu谩n)鐩婃姇璩囪€呮暣楂旇搴﹁€冨療鐩堝埄鑳藉姏鐨勮姹�銆�

鏄瘮杓冨拰鍙栬垗铻嶈硣鏂规鐨勯噸瑕佷緷鎿�(j霉)銆傚嵆鏄瀺璩囨焙绛栫殑渚濇摎(j霉)锛屾湁鍔╀簬鎶曡硣鑰呮渶绲傛焙绛栧嚭璩�銆�

2.闋�(xi脿ng)鐩硣鏈噾鐝�(xi脿n)閲戞祦閲忚瓨(sh铆)鍒ュ拰鍫�(b脿o)琛ㄧ法鍒�

(1)鐝�(xi脿n)閲戞祦鍏ワ細

鈶犵嚐(y铆ng)妤�(y猫)鏀跺叆

鈶″繀瑕佹檪(sh铆)鍖呮嫭瑁�(b菙)璨兼敹鍏�

鈶㈤姺(xi膩o)闋�(xi脿ng)绋呴

鈶ｈ▓(j矛)绠楁湡鏈€鍚庝竴骞村洖鏀惰硣鐢�(ch菐n)浣欏€煎強鍥炴敹娴佸嫊(d貌ng)璩囬噾

娉細鍥哄畾璩囩敘(ch菐n)鍘熷€间腑鍚缓瑷�(sh猫)鏈熷埄鎭€�

(2)鐝�(xi脿n)閲戞祦鍑猴細

鈶犲缓瑷�(sh猫)鎶曡硣鍜屾祦鍕�(d貌ng)璩囬噾涓殑闋�(xi脿ng)鐩硣鏈噾(娆�(qu谩n)鐩婅硣閲�)

鈶￠倓鏈粯鎭�

鈶㈢稉(j墨ng)鐕�(y铆ng)鎴愭湰

鈶ｇ嚐(y铆ng)妤�(y猫)绋呴噾鍙婇檮鍔�

鈶ら亱(y霉n)鐕�(y铆ng)鎶曞叆鐨勯€�(j矛n)闋�(xi脿ng)绋呴+鎳�(y墨ng)绱嶅鍊肩▍

鈶ョ董鎸侀亱(y霉n)鐕�(y铆ng)鎶曡硣

鈶︽墍寰楃▍=鍒╂饯(r霉n)绺介×鎵€寰楃▍绋呯巼

(3)鍑堢従(xi脿n)閲戞祦閲�=鐝�(xi脿n)閲戞祦鍏�-鐝�(xi脿n)閲戞祦鍑�

鍖呮嫭浜嗙钩绋呭拰閭勬湰浠樻伅涔嬪悗鎵€鍓╀綑鐨勬敹鐩�锛屽嵆浼佹キ(y猫)鐨勫噲鏀剁泭锛屽張鏄姇璩囪€呯殑娆�(qu谩n)鐩婃€ф敹鐩娿€�

(4)闋�(xi脿ng)鐩硣鏈噾鐝�(xi脿n)閲戞祦閲忚〃瑕�(ji脿n)琛�9-8(P324)

3.闋�(xi脿ng)鐩硣鏈噾鐝�(xi脿n)閲戞祦閲忓垎鏋愭寚妯�(bi膩o)

涓€鑸彲浠ュ彧瑷�(j矛)绠楅爡(xi脿ng)鐩硣鏈噾璨�(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼鎸囨(bi膩o)锛屽叾琛ㄩ仈(d谩)寮忓拰瑷�(j矛)绠楁柟娉曞悓闋�(xi脿ng)鐩姇璩囪病(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼锛屽彧鏄墍渚濇摎(j霉)鐨勮〃鏍煎拰鍑堢従(xi脿n)閲戞祦閲忕殑鍏�(n猫i)娑典笉鍚�锛屽垽鏂风殑鍩烘簴(zh菙n)鍙冩暩(sh霉)涔熶笉鍚屻€�

鍩烘簴(zh菙n)鏀剁泭鐜囨噳(y墨ng)楂旂従(xi脿n)闋�(xi脿ng)鐩櫦(f膩)璧蜂汉(浠ｈ〃闋�(xi脿ng)鐩墍鏈夋瑠(qu谩n)鐩婃姇璩囪€�)灏�(du矛)鎶曡硣鐛插埄鐨勬渶浣庢湡鏈涘€�銆�

(涓�)鎶曡硣鍚勬柟鐝�(xi脿n)閲戞祦閲忓垎鏋�

1.鍚京锛氬緸鎶曡硣鍚勬柟瀵�(sh铆)闅涙敹鍏ュ拰鏀嚭鐨勮搴︼紝纰哄畾鐝�(xi脿n)閲戞祦鍏ュ拰鐝�(xi脿n)閲戞祦鍑�锛屽垎鍒ョ法鍒跺牨(b脿o)琛�锛岃▓(j矛)绠楁姇璩囧悇鏂硅病(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼鎸囨(bi膩o)锛岃€冨療鎶曡硣鍚勬柟鍙兘鐛插緱鐨勬敹鐩婃按骞�銆�

鍒╃泭鍧囩瓑鏅�(sh铆)锛屽彲涓嶉€�(j矛n)琛屾姇璩囧悇鏂圭従(xi脿n)閲戞祦閲忓垎鏋�

2.浣滅敤锛氬彲浠ョ湅鍑哄悇鏂规敹鐩婄殑闈炲潎琛℃€ф槸鍚﹀湪涓€鍊�(g猫)鍚堢悊鐨勬按骞充笂锛屾湁鍔╀簬淇冩垚鎶曡硣鍚勬柟鍦ㄥ悎浣滆珖鍒や腑閬�(d谩)鎴愬钩绛変簰鍒╃殑鍗�(xi茅)璀�銆�

3.骞存墍寰楃▍

骞存墍寰楃▍=鍒╂饯(r霉n)绺介×鎵€寰楃▍鐜�

=(鏀跺叆-绺芥垚鏈�-鐕�(y铆ng)妤�(y猫)绋呴噾鍙婇檮鍔�)×鎵€寰楃▍鐜�

=(鏀跺叆-缍�(j墨ng)鐕�(y铆ng)鎴愭湰-鎶樿垔-鏀ら姺(xi膩o)-鍒╂伅-鐕�(y铆ng)妤�(y猫)绋呴噾鍙婇檮鍔�)×鎵€寰楃▍鐜�

鍏朵腑鎶樿垔瑷�(j矛)绠楀熀鏁�(sh霉)=褰㈡垚鍥哄畾璩囩敘(ch菐n)璨�(f猫i)鐢�+闋�(y霉)鍌欒不(f猫i)-鍙姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋�+寤鸿ō(sh猫)鏈熷埄鎭�

(鍥�)鐝�(xi脿n)閲戞祦閲忓垎鏋愬熀婧�(zh菙n)鍙冩暩(sh霉)

1.鐝�(xi脿n)閲戞祦閲忓垎鏋愬熀婧�(zh菙n)鍙冩暩(sh霉)鐨勫惈缇╁拰浣滅敤

鍗崇従(xi脿n)閲戞祦閲忓垎鏋愭寚妯�(bi膩o)鐨勫垽鍒ュ熀婧�(zh菙n)锛屾渶閲嶈鐨勫熀婧�(zh菙n)鍙冩暩(sh霉)鏄病(c谩i)鍕�(w霉)鍩烘簴(zh菙n)鏀剁泭鐜�锛屽畠鐢ㄤ簬鍒ゅ垾璨�(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼鏄惁婊胯冻瑕佹眰锛屽悓鏅�(sh铆)涔熸槸瑷�(j矛)绠楄病(c谩i)鍕�(w霉)鍑堢従(xi脿n)鍊肩殑鎶樼従(xi脿n)鐜囥€�

閲囩敤鍩烘簴(zh菙n)鏀剁泭鐜囦綔鐐烘姌鐝�(xi脿n)鐜�锛屽彲浣胯病(c谩i)鍕�(w霉)鍑堢従(xi脿n)鍊艰垏璨�(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼鍏╄€呭皪(du矛)闋�(xi脿ng)鐩病(c谩i)鍕�(w霉)鍙鎬х殑鍒ゆ柗绲�(ji茅)鏋滀竴鑷淬€備篃鍙彇涓嶅悓浜庡熀婧�(zh菙n)鏀剁泭鐜囩殑鏁�(sh霉)鍊肩偤鎶樼従(xi脿n)鐜�锛屽彇骞惧€�(g猫)涓嶅悓鍊�锛岃▓(j矛)绠楀鍊�(g猫)鍑堢従(xi脿n)鍊�锛屼互绲︽焙绛栬€呮彁渚涘叏闈㈢殑淇℃伅銆�

2.璨�(c谩i)鍕�(w霉)鍩烘簴(zh菙n)鏀剁泭鐜囩殑纰哄畾

(1)瑕佽垏鎸囨(bi膩o)鐨勫収(n猫i)娑电浉灏�(du矛)鎳�(y墨ng)銆傛墍璎傚熀婧�(zh菙n)锛屽嵆鏄ō(sh猫)瀹氱殑鎶曡硣鎴鐜�(鏈€浣庡彲鎺ュ彈鏀剁泭鐜�);鎳�(y墨ng)鏄庣⒑灏�(du矛)瑾�(shu铆)鑰岃█锛屾噳(y墨ng)鏈夐嚌灏�(du矛)鎬�锛屼笉鎳�(y墨ng)鐢ㄥ悓涓€鍙冩暩(sh霉)浣滅偤鍚勭ó璨�(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼鐨勫垽鍒ュ熀婧�(zh菙n)銆�

(2)瑕佽垏鎵€閲囩敤鍍�(ji脿)鏍奸珨绯荤浉鍗�(xi茅)瑾�(di脿o)銆傚叾閲囩敤鍍�(ji脿)鏍兼槸鍚﹀寘鍚€氳波鑶ㄨ劰鍥犵礌锛屾噳(y墨ng)鑸囨寚妯�(bi膩o)瑷�(j矛)绠楁檪(sh铆)灏�(du矛)閫氳波鑶ㄨ劰鍥犵礌鐨勮檿鐞嗙浉涓€鑷�銆�

(3)瑕佽€冩叜璩囬噾鎴愭湰銆傞€氬父鎶婅硣閲戞垚鏈綔鐐鸿病(c谩i)鍕�(w霉)鍩烘簴(zh菙n)鏀剁泭鐜囩殑纰哄畾鍩虹(ch菙)锛屾垨绋辩涓€鍙冭€冨€�銆�

(4)瑕佽€冩叜璩囬噾姗�(j墨)鏈�(hu矛)鎴愭湰銆�(姣旇純鍍�(ji脿)鍊�)閫氬父涔熸妸璩囬噾姗�(j墨)鏈�(hu矛)鎴愭湰浣滅偤璨�(c谩i)鍕�(w霉)鍩烘簴(zh菙n)鏀剁泭鐜囩殑纰哄畾鍩虹(ch菙)銆�

(5)闋�(xi脿ng)鐩姇璩囪病(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼鐨勫熀婧�(zh菙n)鍙冩暩(sh霉)锛氬彲閲囩敤鍦�(gu贸)瀹�銆佽妤�(y猫)鎴�?q奴)顥滻(y猫)鍏徃绲�(t菕ng)涓€鐧�(f膩)甯冨煼(zh铆)琛岀殑璨�(c谩i)鍕�(w霉)鍩烘簴(zh菙n)鏀剁泭鐜�锛屾垨鐢辫⿻(p铆ng)鍍�(ji脿)鑰呮牴鎿�(j霉)鎶曡硣鏂圭殑瑕佹眰瑷�(sh猫)瀹�銆�

涓€鑸彲鍦ㄥ姞娆�(qu谩n)骞冲潎璩囬噾鎴愭湰鍩虹(ch菙)涓婂啀鍔犱笂瑾�(di脿o)鎺ф剰鎰跨瓑鍥犵礌渚�(l谩i)纰哄畾;

瑕佹敞鎰忔墍寰楃▍鍓嶅拰鎵€寰楃▍鍚庢寚妯�(bi膩o)鐨勪笉鍚�銆�

(6)闋�(xi脿ng)鐩硣鏈噾璨�(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼鐨勫垽鍒ュ熀婧�(zh菙n)锛氭噳(y墨ng)鐐洪爡(xi脿ng)鐩硣鏈噾鎵€鏈夎€呮暣楂旂殑鏈€浣庡彲鎺ュ彈鏀剁泭鐜囥€�

涓昏鍙栨焙浜庤硣閲戞垚鏈�銆佽硣鏈敹鐩婃按骞炽€侀ⅷ(f膿ng)闅�(xi菐n)鍙婇爡(xi脿ng)鐩硣鏈噾鎵€鏈夎€呭皪(du矛)娆�(qu谩n)鐩婅硣閲戞敹鐩婄殑瑕佹眰锛屽皪(du矛)棰�(f膿ng)闅�(xi菐n)鐨勬厠(t脿i)搴�;

鍙噰鐢ㄧ浉闂�(gu膩n)鍏紡瑷�(j矛)绠�锛屼篃鍙弮鐓у悓椤�(l猫i)闋�(xi脿ng)鐩殑鍑堣硣鐢�(ch菐n)鏀剁泭鐜囩⒑瀹�銆�

(7)鎶曡硣鍚勬柟璨�(c谩i)鍕�(w霉)鍏�(n猫i)閮ㄦ敹鐩婄巼鐨勫垽鍒ュ熀婧�(zh菙n)锛氱偤鎶曡硣鍚勬柟灏�(du矛)鎶曡硣鏀剁泭姘村钩鐨勬渶浣庢湡鏈涘€兼噳(y墨ng)瑭茬敱鍚勬姇璩囪€呰嚜琛岀⒑瀹�;鎶曡硣鑰呭彲鑳芥渻(hu矛)灏�(du矛)涓嶅悓闋�(xi脿ng)鐩湁涓嶅悓鐨勬敹鐩婃按骞宠姹�銆�

鐩搁棞(gu膩n)鎺ㄨ枽锛�2019鍜ㄨ宸ョ▼甯€婂垎鏋愯垏瑭�(p铆ng)鍍�(ji脿)銆嬬涔濈珷鑰冮粸(di菐n)鍖附

浜屻€侀潨鎱�(t脿i)鍒嗘瀽(11骞村柈)

涓嶈€冩叜璩囬噾鏅�(sh铆)闁撳児(ji脿)鍊�锛岀洿鎺ョ敤鏈稉(j墨ng)鎶樼従(xi脿n)鐨勬暩(sh霉)鎿�(j霉)閫�(j矛n)琛屽垎鏋�;閮芥槸铻嶈硣鍚庡垎鏋�銆�

(涓€)闈滄厠(t脿i)鍒嗘瀽鐨勬寚妯�(bi膩o)

闈滄厠(t脿i)鎶曡硣鍥炴敹鏈�銆佺附鎶曡硣鏀剁泭鐜�銆侀爡(xi脿ng)鐩硣鏈噾鍑堝埄娼�(r霉n)鐜�

1.闋�(xi脿ng)鐩姇璩囧洖鏀舵湡(Pt)

浠ラ爡(xi脿ng)鐩殑鍑堟敹鐩婂洖鏀堕爡(xi脿ng)鐩姇璩囨墍闇€瑕佺殑鏅�(sh铆)闁�锛屼竴鑸緸闋�(xi脿ng)鐩缓瑷�(sh猫)闁�(k膩i)濮嬪勾绠楄捣?锛熷北鏌氼尲?xi脿ng)鐩姇璩囩従(xi脿n)閲戞祦閲忚〃锛岀偤绱▓(j矛)鍑堢従(xi脿n)閲戞祦閲忕敱璨�(f霉)鍊艰畩?y艒u)姒遍姕r(sh铆)鐨勬檪(sh铆)榛�(di菐n)銆�

鎶曡硣鍥炴敹鏈熺煭锛岃〃鏄庢姇璩囧洖鏀跺揩锛屾姉棰�(f膿ng)闅�(xi菐n)鑳藉姏寮�(qi谩ng)銆傚皬浜庢垨绛変簬瑷�(sh猫)瀹氱殑鍩烘簴(zh菙n)鎶曡硣鍥炴敹鏈熸檪(sh铆)锛岃〃鏄庢姇璩囧洖鏀堕€熷害绗﹀悎瑕佹眰;鍩烘簴(zh菙n)鏁�(sh霉)鍊煎彲鏍规摎(j霉)琛屾キ(y猫)姘村钩鎴栨姇璩囪€呯殑瑕佹眰纰哄畾銆傚埄鐢ㄦ姇璩囧洖鏀舵湡閫�(j矛n)琛屾姇璩囨焙绛栨湁鍙兘灏�(d菐o)鑷存焙绛栧け瑾�銆�

2.绺芥姇璩囨敹鐩婄巼锛氳〃绀虹附鎶曡硣鐨勭泩鍒╂按骞虫槸闋�(xi脿ng)鐩仈(d谩)鍒拌ō(sh猫)瑷�(j矛)鑳藉姏鍚庢甯稿勾浠界殑骞存伅绋呭墠鍒╂饯(r霉n)鎴栭亱(y霉n)鐕�(y铆ng)鏈熷収(n猫i)骞村钩鍧囧€艰垏闋�(xi脿ng)鐩附鎶曡硣鐨勬瘮鐜�

绺芥姇璩囨敹鐩婄巼楂樹簬鍚岃妤�(y猫)鐨勬敹鐩婄巼鍙冭€冨€�锛岃〃鏄庣敤绺芥姇璩囨敹鐩婄巼琛ㄧず鐨勭泩鍒╄兘鍔涙豢瓒宠姹傘€�

3.闋�(xi脿ng)鐩硣鏈噾鍑堝埄娼�(r霉n)鐜囷細琛ㄧず闋�(xi脿ng)鐩硣鏈噾鐨勭泩鍒╂按骞虫槸闋�(xi脿ng)鐩仈(d谩)鍒拌ō(sh猫)瑷�(j矛)鑳藉姏鍚庢甯稿勾浠界殑骞村噲鍒╂饯(r霉n)鎴栭亱(y霉n)鐕�(y铆ng)鏈熷収(n猫i)骞村钩鍧囧€艰垏闋�(xi脿ng)鐩硣鏈噾鐨勬瘮鐜�銆�

闋�(xi脿ng)鐩硣鏈噾鍑堝埄娼�(r霉n)鐜囬珮浜庡悓琛屾キ(y猫)鐨勫噲鍒╂饯(r霉n)鐜囧弮鑰冨€�锛岃〃鏄庣敤闋�(xi脿ng)鐩硣鏈噾鍑堝埄娼�(r霉n)鐜囪〃绀虹殑鐩堝埄鑳藉姏婊胯冻瑕佹眰銆�

(浜�)闈滄厠(t脿i)鍒嗘瀽渚濇摎(j霉)鐨勫牨(b脿o)琛�

闄ゆ姇璩囧洖鏀舵湡澶栵紝涓昏渚濇摎(j霉)“闋�(xi脿ng)鐩附鎶曡硣浣跨敤瑷�(j矛)鍔冭垏璩囬噾绫屾帾琛�”(P245)鍜�“鍒╂饯(r霉n)琛�”(P327)锛屾寜鑰冩叜铻嶈硣鏂规鍚庣殑鏁�(sh霉)鍊艰▓(j矛)绠�銆�

涓�銆佹敼銆佹摯(ku貌)寤洪爡(xi脿ng)鐩泩鍒╄兘鍔涘垎鏋愮殑鐗归粸(di菐n)

(12骞村柈銆佸)

(涓€)澧為噺鍒嗘瀽鐐轰富

鍦ㄦ槑纰洪爡(xi脿ng)鐩寖鍦嶅拰纰哄畾浜嗗墠杩颁簲濂楁暩(sh霉)鎿�(j霉)鐨勫熀绀�(ch菙)涓婇€�(j矛n)琛屻€�

寮�(qi谩ng)瑾�(di脿o)浠ユ湁闋�(xi脿ng)鐩拰鐒�(w煤)闋�(xi脿ng)鐩皪(du矛)姣斿緱鍒扮殑澧為噺鏁�(sh霉)鎿�(j霉)閫�(j矛n)琛屽閲忕従(xi脿n)閲戞祦閲忓垎鏋�锛屼互澧為噺鐝�(xi脿n)閲戞祦閲忓垎鏋愮殑绲�(ji茅)鏋滀綔鐐鸿⿻(p铆ng)鍒ら爡(xi脿ng)鐩泩鍒╄兘鍔涚殑涓昏渚濇摎(j霉)銆�

(浜�)杓斾互绺介噺鍒嗘瀽

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绶ㄥ埗鏈夐爡(xi脿ng)鐩埄娼�(r霉n)琛ㄨ€冨療鏄惁鎵櫑鐐虹泩鍗冲彲锛屽苟闈炲繀闋堥€�(j矛n)琛岀従(xi脿n)閲戞祦閲忓垎鏋�銆�

(涓�)鏀�銆佹摯(ku貌)寤洪爡(xi脿ng)鐩泩鍒╄兘鍔涘垎鏋愬牨(b脿o)琛�

鑸囨柊寤洪爡(xi脿ng)鐩殑璨�(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄥ熀鏈浉鍚�锛屽彧鏄几鍏ユ暩(sh霉)鎿�(j霉)鍙互涓嶅悓锛岀鐩彲鑳界暐鏈夊鍔犮€備富瑕佸牨(b脿o)琛ㄦ湁锛氶爡(xi脿ng)鐩姇璩囩従(xi脿n)閲戞祦閲忚〃(澧為噺)鍜屽埄娼�(r霉n)琛�(鏈夐爡(xi脿ng)鐩�)銆�

(鍥�)鏀广€佹摯(ku貌)寤洪爡(xi脿ng)鐩泩鍒╄兘鍔涘閲忓垎鏋愮殑绨�(ji菐n)鍖栧嵆鎸夌収“鏈夌劇(w煤)灏�(du矛)姣�”鍘熷墖锛岀洿鎺ュ垽瀹氬閲忔暩(sh霉)鎿�(j霉)鐢ㄤ簬鍫�(b脿o)琛ㄧ法鍒�锛屽苟閫�(j矛n)琛屽閲忓垎鏋�銆�

1.鐩存帴鍒ゅ畾澧為噺鏁�(sh霉)鎿�(j霉)鐨勫墠鎻愭浠讹細

闋�(xi脿ng)鐩垏鑰佸粻鐣岄檺娓呮櫚;

浣滅偤灞€閮ㄦ敼閫犻爡(xi脿ng)鐩�锛屾秹鍙婅寖鍦嶈純灏�锛屽皪(du矛)鍏朵粬閮ㄥ垎褰遍熆寰堝皬銆�

鍦ㄤ笂杩板叐绋儏娉佷笅锛屾湁鍏呭垎鐨勭悊鐢辫ō(sh猫)瀹�“鐒�(w煤)闋�(xi脿ng)鐩�”鏁�(sh霉)鎿�(j霉)绛変簬鐝�(xi脿n)鐙€鏁�(sh霉)鎿�(j霉);鎴栫劇(w煤)闋�(xi脿ng)鐩暩(sh霉)鎿�(j霉)寰堝鏄撶悊娓呫€�

2.鎳�(y墨ng)娉ㄦ剰鐨勫晱(w猫n)椤�

(1)鏂板鎶曡硣鍖呮嫭鏂板缓鎴栨摯(ku貌)寤鸿缃殑鎶曡硣鍜屽皪(du矛)鑰佸粻鍘熸湁瑷�(sh猫)鏂藉～骞宠(b菙)榻婄櫦(f膩)鎻兘鍔涚偤鏂伴爡(xi脿ng)鐩厤濂楃殑鎶曡硣锛岄倓鍙兘鍖呮嫭鐐洪ò鍑哄牬(ch菐ng)鍦板繀闋堝皪(du矛)鍘熸湁寤虹瓚鐗┿€佹(g貌u)绛戠墿鐨勬媶闄ゅ拰閭勫缓璨�(f猫i)鐢�銆�

(2)姝ｇ⒑璀�(sh铆)鍒ュ閲忔晥鐩婂拰璨�(f猫i)鐢�

鈶犲鍥犻爡(xi脿ng)鐩殑寤鸿ō(sh猫)浣胯€佸粻鐨勭敓鐢�(ch菐n)鍙楀埌浜嗗奖闊�锛屽墖鍋滅敘(ch菐n)銆佹笡鐢�(ch菐n)鎼嶅け鎳�(y墨ng)瑷�(j矛)鐐哄閲忚不(f猫i)鐢�锛屼綔鐐轰竴闋�(xi脿ng)鐝�(xi脿n)閲戞祦鍑�銆�

鈶″寤鸿ō(sh猫)鏂伴爡(xi脿ng)鐩埄鐢ㄤ簡鍘熸湁浼佹キ(y猫)鐨勮硣鐢�(ch菐n)锛岃€岃┎璩囩敘(ch菐n)鏈夋槑纰虹殑姗�(j墨)鏈�(hu矛)鎴愭湰锛屽墖瑭叉(j墨)鏈�(hu矛)鎴愭湰鏄劇(w煤)闋�(xi脿ng)鐩殑鏀跺叆锛岄€�(j矛n)琛屽閲忓垎鏋愭檪(sh铆)鎳�(y墨ng)浣滅偤澧為噺璨�(f猫i)鐢�锛屼綔鐐轰竴闋�(xi脿ng)鐝�(xi脿n)閲戞祦鍑�銆�

鈶㈢洿鎺ラ€�(j矛n)琛屽閲忕泩鍒╄兘鍔涘垎鏋愮殑鍫�(b脿o)琛ㄦ牸寮忚垏鏂板缓闋�(xi脿ng)鐩殑璨�(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄥ熀鏈浉鍚岋紝鍙槸杓稿叆鐨勬槸澧為噺鏁�(sh霉)鎿�(j霉)銆�