20鍊�(g猫)鍟�(w猫n)寰楁渶澶氱殑鍟�(w猫n)椤�

1.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯殑鍓嶆櫙鎬庝箞妯�?

绛旓細灏辩洰鍓嶄締(l谩i)瑾�(shu艒)锛屾敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯倓鏄潪甯告湁鐧�(f膩)灞曠殑锛屼竴鏂归潰锛岃€冭│閫氶亷(gu貌)鍚庨€�(j矛n)鍏ユ渻(hu矛)瑷�(j矛)甯簨鍕�(w霉)鎵€锛屾湁鍏╁勾鐛�(d煤)绔嬪瑷�(j矛)宸ヤ綔缍�(j墨ng)椹�(y脿n)鍚庡彲鐢冲牨(b脿o)杞�(zhu菐n)鐐哄煼(zh铆)妤�(y猫)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯�;浜屾槸涓嶉€�(j矛n)鍏ヤ簨鍕�(w霉)鎵€锛屽彲鍏堝姞鍏ユ渻(hu矛)瑷�(j矛)甯崝(xi茅)鏈�(hu矛)锛屾垚鐐洪潪鍩�(zh铆)妤�(y猫)鏈�(hu矛)鍝�锛岄潪鍩�(zh铆)妤�(y猫)鏈�(hu矛)鍝″叆鏈�(hu矛)鍚庤鍙冨姞绻肩簩(x霉)鏁欒偛锛屾墠鑳戒娇璩囨牸姘镐箙淇濈暀銆傚惁鍓�锛岃瓑鏇�5骞村悗浣滃虎銆傚煼(zh铆)妤�(y猫)璀夋浉鍙栧緱鍚庡彲浠ラ€�(j矛n)琛屾敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯殑鏈琛屾キ(y猫)锛屼竴鑸幓鏈�(hu矛)瑷�(j矛)浜嬪嫏(w霉)鎵€锛屽彲閫�(j矛n)琛岄憭璀�銆�

鐣�(d膩ng)鐒跺鏋滄兂鍦ㄥ瑷�(j矛)琛屾キ(y猫)鐧�(f膩)灞曪紝閫�(j矛n)鍏ユ渻(hu矛)瑷�(j矛)甯簨鍕�(w霉)鎵€鎴愮偤鍩�(zh铆)妤�(y猫)鏈�(hu矛)鍝�锛屽叿鏈夌敖瀛楁瑠(qu谩n)锛岄€欐墠楂旂従(xi脿n)浜嗘敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯殑鐪熸鍍�(ji脿)鍊�銆�

2.鑰冩敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯湁鐢ㄥ棊?

绛旓細閫欒鐪嬭嚜宸辩殑鑱锋キ(y猫)瑕�(gu墨)鍔冧簡锛屽鏋滄兂寰炰簨瀵╄▓(j矛)琛屾キ(y猫)锛屾敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯瓑鏇哥暥(d膩ng)鐒舵槸鏈夌敤鐨�锛屼笉閬�(gu貌)涔熻鐪嬪€�(g猫)浜鸿兘鍔涳紝娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯槸涓€璀夋浉锛屽畠骞朵笉鏄惉(w脿n)鑳界殑銆傛棩鍓嶅湪缍�(w菐ng)涓婄湅瑕�(ji脿n)鏈変汉瑾�(shu艒)“CPA鐒�(w煤)鐢ㄨ珫”锛屾湰浜轰笉鏁㈣實鍚�锛孋PA琛屾キ(y猫)鐩墠閭勬槸绶婄己浜烘墠鐨勩€傚叾瀵�(sh铆)锛屾敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯瓑鏇稿彧鏄竴濉婃暡闁€纾氾紝鏈変簡瀹冧究鏈変簡鏇村ソ鐨勯伕鎿�銆�

3.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯殑寰呴亣濡備綍?

绛旓細娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯緟閬囧埌搴曟€庝箞妯ｏ紝閫欒鍙栨焙浜庢墍鍦ㄥ煄甯�銆佷簨鍕�(w霉)鎵€鐨勮(gu墨)妯″強鍊�(g猫)浜鸿兘鍔涖€傚儚鍖�銆佷笂銆佸唬銆佹繁涓€绶氬煄甯傚緟閬囪濂戒竴浜涳紝闈炲父鏈夌(j矛ng)鐖�(zh膿ng)鍔�銆傚鏋滄槸澶ф墍锛屾瘮濡傚洓澶�锛屽緟閬囩暥(d膩ng)鐒堕潪甯稿ソ銆備絾鏈€绲傚緟閬囬倓瑕佸彇姹轰簬鍊�(g猫)浜鸿兘鍔涚殑銆備竴鑸湴锛屽垵鍏ユ渻(hu矛)瑷�(j矛)甯簨鍕�(w霉)鎵€鍓嶅叐骞�锛屽伐璩囦笉绠楅珮锛屼絾涓夊勾鍚庨毃钁楀€�(g猫)浜鸿兘鍔涚殑鎻愬崌锛屽伐璩囧緟閬囨渻(hu矛)鏈夊ぇ骞呭害鎻愰珮銆�

4.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯槸浠€涔堣伔绋�?

绛旓細娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯笉灞簬鑱风ū绯诲垪锛屽畠鏄竴绋煼(zh铆)妤�(y猫)璩囨牸銆傛渻(hu矛)瑷�(j矛)绯诲垪鐨勮伔绋辨湁鏈�(hu矛)瑷�(j矛)鍝�銆佸姪鐞嗘渻(hu矛)瑷�(j矛)甯�銆佹渻(hu矛)瑷�(j矛)甯拰楂樼礆(j铆)鏈�(hu矛)瑷�(j矛)甯咕绋紝涓嶅寘鎷敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯�銆傚煼(zh铆)妤�(y猫)鐨勬敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯彲浠ョ敖缃插瑷�(j矛)鍫�(b脿o)鍛�;闈炲煼(zh铆)妤�(y猫)鐨勬敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯笉鍙敖缃插瑷�(j矛)鍫�(b脿o)鍛�锛屽彲浠ュ埌浼佹キ(y猫)鍋氳病(c谩i)鍕�(w霉)缍�(j墨ng)鐞嗘垨璨�(c谩i)鍕�(w霉)绺界洠(ji膩n)?锛熷倞?锛屾敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯殑鍓嶆櫙鏄潪甯稿彲瑙€鐨�銆�

5.濡備綍鎴愮偤涓€鍚嶆敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯�?

绛旓細鑰冪敓棣栧厛鎳�(y墨ng)鍙冨姞娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦�(gu贸)绲�(t菕ng)涓€鑰冭│锛屽湪閫ｇ簩(x霉)浜斿€�(g猫)骞村害鍏�(n猫i)閫氶亷(gu貌)灏堟キ(y猫)闅庢鍏杸鑰冭│锛屼箣鍚庨€氶亷(gu貌)缍滃悎闅庢鑰冭│锛屽嵆鍙嵅寰楁敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鍏ㄧ鍚堟牸璀夋浉銆傚啀?g貌u)姘栭檵?d煤)绔嬪瑷�(j矛)妤�(y猫)鍕�(w霉)宸ヤ綔鍏╁勾浠ヤ笂锛屽彲浠ュ悜鐪�銆佽嚜娌诲崁(q奴)銆佺洿杞勫競娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯崝(xi茅)鏈�(hu矛)鐢宠珛(q菒ng)娉ㄥ唺(c猫)銆傛敞鍐�(c猫)閫氶亷(gu貌)鍚庝究鎴愮偤浜嗗煼(zh铆)妤�(y猫)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€�

6.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯帥闈犲灏戦將?

绛旓細娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯帥闈�?j墨)r(ji脿)鏍奸€欏咕骞翠竴鐩村湪涓嬮檷銆傛湰浜哄毚(y谩n)閲嶄笉鍚屾剰灏嘋PA璀夋浉鎺涢潬锛屾帥闈犳槸鏈夐ⅷ(f膿ng)闅�(xi菐n)鐨�锛屽鏋滄帥闈犳垚鍩�(zh铆)妤�(y猫)鐨�锛屼汉瀹剁敤浣犵殑绔犺搵鍫�(b脿o)鍛�锛屽嚭浜嗕簨浣犺鎵挎摂(d膩n)璨�(z茅)浠伙紝鎺涢潬棰�(f膿ng)闅�(xi菐n)澶珮锛岃珛(q菒ng)涓夋€濊€屽悗琛屻€傞棞(gu膩n)浜庢帥闈�?j墨)r(ji脿)鏍�锛屾瘡鍊�(g猫)鍦板崁(q奴)閮戒笉涓€妯ｏ紝澶у閮戒笉楂�銆傛敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯湰韬氨闆ｈ€�锛屾墍浠ユ嬁钁桟PA璀夐倓鏄煼(zh铆)妤�(y猫)鍚�銆�

7.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯殑鑱锋キ(y猫)瑕�(gu墨)鍔冩槸鎬庢ǎ鐨�?

绛旓細涓€鏄€冭│閫氶亷(gu貌)鍚庨€�(j矛n)鍏ユ渻(hu矛)瑷�(j矛)甯簨鍕�(w霉)鎵€锛屾湁鍏╁勾鐛�(d煤)绔嬪瑷�(j矛)宸ヤ綔缍�(j墨ng)椹�(y脿n)鍚庡彲鐢冲牨(b脿o)杞�(zhu菐n)鐐哄煼(zh铆)妤�(y猫)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯�;浜屾槸涓嶉€�(j矛n)鍏ヤ簨鍕�(w霉)鎵€锛屽彲鍏堝姞鍏ユ渻(hu矛)瑷�(j矛)甯崝(xi茅)鏈�(hu矛)锛屾垚鐐洪潪鍩�(zh铆)妤�(y猫)鏈�(hu矛)鍝★紝鍙埌浼佹キ(y猫)鍋氳病(c谩i)鍕�(w霉)缍�(j墨ng)鐞嗘垨璨�(c谩i)鍕�(w霉)绺界洠(ji膩n)锛岄潪鍩�(zh铆)妤�(y猫)鏈�(hu矛)鍝″叆鏈�(hu矛)鍚庤鍙冨姞绻肩簩(x霉)鏁欒偛锛屾墠鑳戒娇璩囨牸姘镐箙淇濈暀銆傚惁鍓囷紝璀夋浉5骞村悗浣滃虎銆�

8.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯暀鏉愬収(n猫i)瀹规瘡骞磋畩鍖栧ぇ鍡�?

绛旓細璁婂寲澶ц垏鍚﹀苟涓嶆槸鍥哄畾鐨勶紝鏈�(hu矛)瑷�(j矛)鐨勮畩鍖栨槸鍙栨焙浜庛€婁紒妤�(y猫)鏈�(hu矛)瑷�(j矛)婧�(zh菙n)鍓囥€嬬殑锛屽瑷�(j矛)鐨勮畩鍖栨槸鍙栨焙浜庛€婂瑷�(j矛)婧�(zh菙n)鍓囥€嬬殑锛岀▍娉曠殑璁婂寲鏄彇姹轰簬鎴戝湅(gu贸)鐨勭▍鏀舵斂绛栫殑銆備笉閬�(gu貌)锛屾瘡骞存暀鏉愰兘鏈�(hu矛)鐧�(f膩)鐢熸垨澶氭垨灏戠殑璁婂寲銆傜浉灏�(du矛)渚�(l谩i)瑾�(shu艒)锛岃病(c谩i)绠℃暀鏉愭槸CPA鍏杸涓渶绌�(w臎n)瀹氱殑锛屾埌(zh脿n)鐣ユ暀鏉愬墖鏄疌PA鍏杸涓渶涓嶇┅(w臎n)瀹氱殑锛屾渻(hu矛)瑷�(j矛)鍜屽瑷�(j矛)鍩烘湰淇濇寔绌�(w臎n)瀹�锛岀▍娉曞拰缍�(j墨ng)婵�(j矛)娉曟瘡骞撮兘鏈�(hu矛)鏈夊緢澶氱窗(x矛)寰殑璁婂寲銆�

9.鍫�(b脿o)鑰僀PA鏄惁闇€瑕佸垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū?

绛旓細涓嶉渶瑕�锛屽彧瑕佸ぇ灏堜互涓婂(xu茅)姝锋垨鑰呭叿鏈夋渻(hu矛)瑷�(j矛)鎴栬€呯浉闂�(gu膩n)灏堟キ(y猫)涓礆(j铆)浠ヤ笂鎶€琛�(sh霉)鑱风ū鍗冲彲鍫�(b脿o)鍚�銆傞洊鐒堕浂鍩虹(ch菙)鏈夊緢澶氭垚鍔熼€氶亷(gu貌)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鐨勶紝闆跺熀绀�(ch菙)鎳�(y墨ng)棣栭伕鑰冩渻(hu矛)瑷�(j矛)锛岃€屽湪瀛�(xu茅)鏈�(hu矛)瑷�(j矛)涔嬪墠锛屾噳(y墨ng)鍏堝皣鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)瀵�(sh铆)鍕�(w霉)鐪嬩竴閬嶆垨鏄牨(b脿o)鑰冧竴鍏╅杸鍩硅〒(x霉n)鐝�锛屽儏闈犺嚜宸辩湅鏇哥殑瑭�锛屽叆闁€姣旇純鍥伴洠銆�

10.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鐨勫厤瑭︽浠舵槸浠€涔�?

绛旓細(1)鍏嶈│瑕�(gu墨)瀹氾細鍏锋湁鏈�(hu矛)瑷�(j矛)鎴栫浉闂�(gu膩n)灏堟キ(y猫)楂樼礆(j铆)鎶€琛�(sh霉)鑱风ū鐨勪汉鍝�(鍖呮嫭瀛�(xu茅)鏍″強绉戠爺鍠綅涓叿鏈夋渻(hu矛)瑷�(j矛)鎴栫浉闂�(gu膩n)灏堟キ(y猫)鍓暀鎺�銆佸壇鐮旂┒鍝′互涓婅伔绋辫€�)锛屽彲浠ョ敵璜�(q菒ng)鍏嶈│涓€闁€灏堥暦(zh菐ng)绉戠洰銆傜敵璜�(q菒ng)鑰呮噳(y墨ng)濉銆�202X骞村害娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦�(gu贸)绲�(t菕ng)涓€鑰冭│鍏嶈│鐢宠珛(q菒ng)琛ㄣ€�锛屽苟鍚戝牨(b脿o)鍚嶆墍鍦ㄥ湴鐪佺礆(j铆)璨�(c谩i)鏀块儴闁€娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│濮斿摗鏈�(hu矛)杈﹀叕瀹�(浠ヤ笅绨�(ji菐n)绋卞湴鏂硅€冭│濮斿摗鏈�(hu矛)杈﹀叕瀹�)鎻愪氦楂樼礆(j铆)灏堟キ(y猫)鎶€琛�(sh霉)鑱风ū璀夋浉锛岀稉(j墨ng)鍦版柟鑰冭│濮斿摗鏈�(hu矛)鍙婃湁闂�(gu膩n)閮ㄩ杸瀵╂牳纰哄畾骞跺牨(b脿o)璨�(c谩i)鏀块儴娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│濮斿摗鏈�(hu矛)(浠ヤ笅绨�(ji菐n)绋卞叏鍦�(gu贸)鑰冭│濮斿摗鏈�(hu矛))鏍告簴(zh菙n)鍚�锛屾柟鍙厤瑭�銆�

11.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鎴愮妇(j墨)骞惧勾鏈夋晥?

绛旓細CPA鑰冭│鍒嗙偤灏堟キ(y猫)闅庢鍜岀稖鍚堥殠娈�锛屽皥妤�(y猫)闅庢闇€瑕佸湪閫ｇ簩(x霉)浜斿€�(g猫)鑰冭│骞村害鍏�(n猫i)鍏ㄩ儴閫氶亷(gu貌)(浠ョ涓€绉戦€氶亷(gu貌)骞寸偤璧风畻榛�(di菐n))锛屽皥妤�(y猫)闅庢閫氶亷(gu貌)鍚庡彲鍙冨姞缍滃悎闅庢鑰冭│锛岀稖鍚堥殠娈佃€冭│鐝�(xi脿n)鍦ㄦ矑(m茅i)鏈夊勾闄�銆傚鏋滄檪(sh铆)闁撴瘮杓冨厖瑁曪紝鎺ㄨ枽姣忓勾鍫�(b脿o)鑰�2~3闁€锛岄€欐ǎ鍙互鍦�3骞翠箣鍏�(n猫i)閫氶亷(gu貌)灏堟キ(y猫)闅庢锛岄伩鍏嶅皣鎴�(zh脿n)绶氭媺寰楀お闀�(zh菐ng)鑰岄€犳垚鐤叉唺銆�

12.鍦ㄦ牎鐢熷彲浠ヨ€冩敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯棊?

绛旓細濡傛灉鏄ぇ灏堛€佹湰绉戝湪鏍＄敓锛屽墖涓嶅彲浠ヨ€僀PA锛屼絾鎳�(y墨ng)灞嗙暍妤�(y猫)鐢熷彲浠ュ牨(b脿o)鑰冿紝闇€瑕侀€�(j矛n)琛屽叐娆″鏍�銆傚湪鏍＄爺绌剁敓鍜屽皥鍗囨湰鑰冪敓鍙互鍫�(b脿o)鑰僀PA銆傚皪(du矛)浜庝笉绗﹀悎鍫�(b脿o)鑰冭姹傜殑鍦ㄦ牎鐢�锛屽彲浠ュ厛瀛�(xu茅)缈�(x铆)寰呮豢瓒冲牨(b脿o)鍚嶈硣鏍艰姹傛檪(sh铆)鍐嶅牨(b脿o)鑰冿紝鎻愬墠瀛�(xu茅)缈�(x铆)灏�(du矛)浜庨瀼鍥哄熀绀�(ch菙)鏄潪甯告湁鍒╃殑锛屽緟婊胯冻鍫�(b脿o)鍚嶈硣鏍兼檪(sh铆)鍙竴娆″牨(b脿o)鑰冨闁€锛岃€屼笖灏�(du矛)浜庝互鍚庣稖鍚堥殠娈电殑鑰冭│涔熸槸鏈変竴瀹氱殑骞姪鐨�銆�

13.姹傛敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鏂规硶?

绛旓細CPA灏堟キ(y猫)闅庢鍏杸鍚勬湁鍏剁壒榛�(di菐n)锛屾渻(hu矛)瑷�(j矛)鍋�(c猫)閲嶄簬鐞嗚В锛屽瑷�(j矛)鍜屾埌(zh脿n)鐣ュ伌(c猫)閲嶇悊瑙ｅ拰瑷樻喍锛岃病(c谩i)绠″伌(c猫)閲嶄簬鐞嗚В鍜岃▓(j矛)绠楋紝绋呮硶鍋�(c猫)閲嶄簬瑷樻喍鍜岃▓(j矛)绠�锛岀稉(j墨ng)婵�(j矛)娉曞伌(c猫)閲嶄簬瑷樻喍銆傚倷鑰冩檪(sh铆)鎳�(y墨ng)鍏堥爯(y霉)缈�(x铆)锛岀劧鍚庡牨(b脿o)鐝伣(t墨ng)瑾�锛岃伣(t墨ng)瑾蹭箣鍚庤鐪嬫暀鏉愭秷鍖栵紝涓€绔犱箣鍚庤澶氬仛缈�(x铆)椤�銆傚畾鏈熷京(f霉)缈�(x铆)鏄帇閬�銆傛敞鎰忛伩鍏嶅彧闈犺伣(t墨ng)瑾茶€屼笉鐪嬫浉涔熶笉鍋氶鐨勮鍗€(q奴)锛岃€佸斧鍙槸闋�(l菒ng)璺汉锛岄棞(gu膩n)閸垫槸鎴戝€戞噳(y墨ng)瑭插皣鑰佸斧鎵€鎺堢煡璀�(sh铆)绲�(ji茅)鍚堟暀鏉愯綁(zhu菐n)鍖栫偤鎴戝€戣嚜宸辩殑鐭ヨ瓨(sh铆)銆�

14.CPA绉戠洰鑰冭│闋嗗簭濡備綍瀹夋帓?

绛旓細娌�(m茅i)鏈夌禃灏�(du矛)鐨勯爢搴忥紝浣嗗皪(du矛)浜庨浂鍩虹(ch菙)鑰冪敓锛屼竴瀹氳鍏堣€冩渻(hu矛)瑷�(j矛)锛屽洜?y脿n)闂€?hu矛)瑷�(j矛)鏄疌PA鍏杸鐨勫熀绀�(ch菙)锛屽瑷�(j矛)銆佽病(c谩i)绠″拰绋呮硶鍧囨秹鍙婂緢澶氭渻(hu矛)瑷�(j矛)鐭ヨ瓨(sh铆)銆備竴鑸紝鏈�(hu矛)瑷�(j矛)鑸囧瑷�(j矛)鎴栫▍娉曟惌閰�锛岃病(c谩i)绠¤垏鎴�(zh脿n)鐣ユ惌閰嶏紝缍�(j墨ng)婵�(j矛)娉曞墖鐩稿皪(du矛)鐛�(d煤)绔�銆�

姣旇純鎺ㄨ枽涓€娆″牨(b脿o)鑰�2~3闁€锛岄€欐ǎ鍙互鍦�3骞翠箣鍏�(n猫i)閫氶亷(gu貌)灏堟キ(y猫)闅庢銆傚牨(b脿o)鑰冨叐闁€鐨勬渶浣崇祫鍚堟槸鏈�(hu矛)瑷�(j矛)鍜屽瑷�(j矛)鎴栨渻(hu矛)瑷�(j矛)鍜岀▍娉曪紝鍫�(b脿o)鑰冧笁闁€鐨勬渶浣崇祫鍚堟槸鏈�(hu矛)瑷�(j矛)銆佸瑷�(j矛)鍜岀▍娉曟垨?q奴)寰�?j矛)銆佽病(c谩i)绠″拰鎴�(zh脿n)鐣�(瑕佹湁涓€瀹氱殑鏈�(hu矛)瑷�(j矛)鍩虹(ch菙))銆傜暥(d膩ng)鐒�锛屼竴娆″牨(b脿o)浜旈杸鎴栧叚闁€鐨勪汉涔熷緢澶氾紝浣嗚姹傛檪(sh铆)闁撹瓒冲鍏呰銆�

15.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯厛鑰冨摢鍏╅杸濂�?

绛旓細灏�(du矛)浜庨浂鍩虹(ch菙)鑰冪敓锛屽厛鑰冩渻(hu矛)瑷�(j矛)鍜屽瑷�(j矛)鏈€濂姐€傛湰韬€欏叐闁€鑱�(li谩n)绯绘瘮杓冨ぇ锛岃€屼笖鍙堥兘鏄洠搴︿綅鍒楃涓€鐨勭鐩紝濡傛灉鍏堝皣閫欏叐闁€鎷夸笅渚�(l谩i)锛孋PA璀夋浉鎸囨棩鍙緟銆備篃鍙互鍏堣€冩渻(hu矛)瑷�(j矛)鍜岀▍娉�锛岄洠搴﹁姣旀渻(hu矛)瑷�(j矛)鍜屽瑷�(j矛)绲勫悎灏忎竴浜涖€傜劇(w煤)璜栧浣�锛屽缓璀伴浂鍩虹(ch菙)鑰冪敓鍏堣€冩渻(hu矛)瑷�(j矛)銆傚皪(du矛)浜庢檪(sh铆)闁撴瘮杓冪穵寮电殑鑰冪敓锛屽厛鍫�(b脿o)鑰冪▍娉曞拰缍�(j墨ng)婵�(j矛)娉曚篃鏄竴鍊�(g猫)涓嶉尟(cu貌)鐨勯伕鎿�銆�

涓€娆″牨(b脿o)浜旈杸鎴栧叚闁€鐨勪汉涔熷緢澶�锛屼絾瑕佹眰鏅�(sh铆)闁撹瓒冲鍏呰銆�

16.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│闆ｅ棊?

绛旓細CPA鏈�(hu矛)瑷�(j矛)甯璀�(y霉)鐐�“澶╀笅绗竴鑰�”锛屾槸姣旇純鏈夐洠搴︾殑銆備絾鑷�2012骞存敼闈╃偤姗�(j墨)鑰冨悗锛岄洠搴︽湁鎵€涓嬮檷锛屼絾閭勬槸鏈変竴瀹氶洠搴︾殑銆傞洊鐒舵敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯瘮杓冮洠鑰冿紝浣嗘敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯瓑鏇镐篃鏄潪甯告湁鍍�(ji脿)鍊肩殑锛岀洰鍓嶆垜鍦�(gu贸)灏�(du矛)浜庢敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯殑闇€姹傞噺閭勬槸寰堝ぇ鐨�銆�

闆栫劧娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯浉灏�(du矛)浜庡叾浠栬€冭│姣旇純闆�锛屼絾鍙鎺屾彙瀛�(xu茅)缈�(x铆)鏂规硶锛屽啀鍔犱笂鍔姏鑸囧爡(ji膩n)鎸�锛屼篃涓€瀹氭渻(hu矛)鎷垮埌鍏ㄧ鍚堟牸璀夌殑锛岀暍绔熷畠鍐嶉洠涔熷彧鏄€冭│鑰屽凡銆�

17.CPA鍝竴绉戞渶闆�?鍝竴绉戞渶绨�(ji菐n)鍠�?

绛旓細闆ｆ槗涔熸槸鐩稿皪(du矛)鑰岃█锛岀暍绔烠PA鐨勬瘡涓€闁€閮戒笉鏄櫧绲﹀垎鐨勩€傜浉灏�(du矛)渚�(l谩i)瑾�(shu艒)锛屽緸鐭ヨ瓨(sh铆)榛�(di菐n)鐨勯洠搴︿締(l谩i)鐪�锛屾渻(hu矛)瑷�(j矛)銆佸瑷�(j矛)鍜岃病(c谩i)绠￠兘姣旇純闆ｈ€�锛岃€岀▍娉曘€佺稉(j墨ng)婵�(j矛)娉曞拰鎴�(zh脿n)鐣ユ瘮杓冪啊(ji菐n)鍠�銆傚湪鍫�(b脿o)鑰冩檪(sh铆)锛屽彲灏囩鐩洠鏄撴惌閰�锛屾瘮濡傚牨(b脿o)鑰冩渻(hu矛)瑷�(j矛)鍜屽瑷�(j矛)鐨勫悓鏅�(sh铆)锛屽啀鑰冧竴闁€鐩稿皪(du矛)绨�(ji菐n)鍠殑绋呮硶;鎴栬€呭牨(b脿o)鑰冧竴闁€杓冮洠鐨勬渻(hu矛)瑷�(j矛)鍔犱笂鍏╅杸姣旇純绨�(ji菐n)鍠殑绋呮硶鍜岀稉(j墨ng)婵�(j矛)娉�锛岄€欐ǎ鏇村悎鐞嗕竴浜涖€�

18.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯瘮涓礆(j铆)鏈�(hu矛)瑷�(j矛)甯洠澶氬皯?

绛旓細寰炶€冭│褰㈠紡涓婄湅锛孋PA鍒嗙偤灏堟キ(y猫)闅庢鍜岀稖鍚堥殠娈�锛屼腑绱�(j铆)鍓囨矑(m茅i)鏈夊妰鍒�;寰炶€冭│骞撮檺涓婄湅锛孋PA灏堟キ(y猫)闅庢闇€瑕佸湪閫ｇ簩(x霉)浜斿€�(g猫)骞村害鍏�(n猫i)鍏ㄩ儴鑰冨畬锛岀劧鍚庡湪閫氶亷(gu貌)灏堟キ(y猫)闅庢鍚庣殑浜斿勾鍏�(n猫i)鑰冨畬缍滃悎闅庢鎵嶈兘鎷垮埌CPA鍏ㄧ鍚堟牸璀�锛岃€屼腑绱�(j铆)鏈�(hu矛)瑷�(j矛)甯湪鍏╁勾鍏�(n猫i)鑰冨畬鍏ㄩ儴涓夌渚垮彲浠ユ嬁鍒颁腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū璀夋浉;寰炵煡璀�(sh铆)榛�(di菐n)闆ｅ害涓婁締(l谩i)鐪嬶紝CPA娑夊強鐨勭煡璀�(sh铆)榛�(di菐n)闆ｅ害姣斾腑绱�(j铆)鏈�(hu矛)瑷�(j矛)甯€冭│娑夊強鐨勭煡璀�(sh铆)榛�(di菐n)鏇存繁锛屾洿寤ｆ硾銆�

19.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯垏鏅€氭渻(hu矛)瑷�(j矛)甯湁浠€涔堝崁(q奴)鍒�?

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