鐣�(d膩ng)鍓嶄綅缃細 棣栭爜(y猫) > 涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū > 涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍌欒€冭硣鏂� > 涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婁腑绱�(j铆)璨�(c谩i)鍕�(w霉)绠$悊銆嬬涓夌珷鐭ヨ瓨(sh铆)榛�(di菐n)锛氱睂璩囩鐞�

涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婁腑绱�(j铆)璨�(c谩i)鍕�(w霉)绠$悊銆嬬涓夌珷鐭ヨ瓨(sh铆)榛�(di菐n)锛氱睂璩囩鐞�

鏇存柊鏅�(sh铆)闁擄細2013-01-31 13:41:32 渚�(l谩i)婧愶細|0 鐎忚0鏀惰棌0

涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍫�(b脿o)鍚�銆佽€冭│銆佹煡鍒嗘檪(sh铆)闁� 鍏嶈不(f猫i)鐭俊鎻愰啋

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銆€銆€銆愯(b菙)鍏呫€�

銆€銆€鈶犱竴鑸儏娉佷笅锛岀偤鏂逛究璧疯锛岄€氬父鐢ㄧ煭鏈熷湅(gu贸)搴�(k霉)鍒哥殑鍒╃巼杩戜技浠f浛鐒�(w煤)棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰巼銆�

銆€?銆�?szlig;绯绘暩(sh霉)鍙嶆槧鍠爡(xi脿ng)璩囩敘(ch菐n)棰�(f膿ng)闅�(xi菐n)鏀剁泭鐜囪垏甯傚牬(ch菐ng)骞冲潎棰�(f膿ng)闅�(xi菐n)鏀剁泭鐜囦箣闁撹畩鍕�(d貌ng)闂�(gu膩n)绯�銆傚畠琛ㄧず鍠爡(xi脿ng)璩囩敘(ch菐n)棰�(f膿ng)闅�(xi菐n)鏀剁泭鐜囨槸甯傚牬(ch菐ng)骞冲潎棰�(f膿ng)闅�(xi菐n)鏀剁泭鐜囩殑鍊嶆暩(sh霉)銆�

銆€銆€鈶㈠叕寮忎腑鈥滃競鍫�(ch菐ng)骞冲潎鍫�(b脿o)閰巼-鐒�(w煤)棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰巼鈥�锛岃〃绀哄競鍫�(ch菐ng)骞冲潎棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰巼銆�

銆€?銆佽妱顐囪灏忚偖鍠勫繀鎰冾挅绂�?sh霉)脳(甯傚牬(ch菐ng)骞冲潎鍫�(b脿o)閰巼-鐒�(w煤)棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰巼)鈥濊〃绀烘煇绋偂绁�(鎴栬硣鐢�(ch菐n))鐨勯ⅷ(f膿ng)闅�(xi菐n)鍫�(b脿o)閰巼銆�

銆€銆€(鍏�)閭婇殯璩囨湰鎴愭湰

銆€銆€閭婇殯璩囨湰鎴愭湰鏄紒妤�(y猫)杩藉姞绫岃硣鐨勬垚鏈紝鏄€�(j矛n)琛岃拷鍔犵睂璩囩殑姹虹瓥渚濇摎(j霉)銆�

銆€銆€绫岃硣鏂规绲勫悎鏅�(sh铆)锛岄倞闅涜硣鏈垚鏈殑娆�(qu谩n)鏁�(sh霉)閲囩敤鐩(bi膩o)鍍�(ji脿)鍊兼瑠(qu谩n)鏁�(sh霉)銆�

銆€銆€浜屻€佹潬妗挎晥鎳�(y墨ng)

銆€銆€璨�(c谩i)鍕�(w霉)绠$悊涓殑鏉犳】鏁堟噳(y墨ng)锛岃〃鐝�(xi脿n)鐐猴細鐢变簬鐗瑰畾鍥哄畾鏀嚭鎴栬不(f猫i)鐢ㄧ殑瀛樺湪锛屽皫(d菐o)鑷寸暥(d膩ng)鏌愪竴璨�(c谩i)鍕�(w霉)璁婇噺浠ヨ純灏忓箙搴﹁畩鍕�(d貌ng)鏅�(sh铆)锛屽彟涓€璁婇噺鏈�(hu矛)浠ヨ純澶у箙搴﹁畩鍕�(d貌ng)銆傝病(c谩i)鍕�(w霉)绠$悊涓殑鏉犳】鏁堟噳(y墨ng)鍖呮嫭缍�(j墨ng)鐕�(y铆ng)鏉犳】銆佽病(c谩i)鍕�(w霉)鏉犳】鍜岀附鏉犳】涓夌ó褰㈠紡銆�

銆€銆€(涓€)缍�(j墨ng)鐕�(y铆ng)鏉犳】鏁堟噳(y墨ng)

銆€銆€1銆佺稉(j墨ng)鐕�(y铆ng)鏉犳】鐨勫惈缇�

銆€銆€缍�(j墨ng)鐕�(y铆ng)鏉犳】鏄寚鐢变簬鍥哄畾缍�(j墨ng)鐕�(y铆ng)鎴愭湰鐨勫瓨鍦ㄨ€屼娇寰椾紒妤�(y猫)璩囩敘(ch菐n)鍫�(b脿o)閰�(鎭▍鍓嶅埄娼�(r霉n))璁婂嫊(d貌ng)鐜囧ぇ浜庢キ(y猫)鍕�(w霉)閲忚畩鍕�(d貌ng)鐜囩殑鐝�(xi脿n)璞°€�

銆€銆€缍�(j墨ng)鐕�(y铆ng)鏉犳】鍙嶆槧浜嗚硣鐢�(ch菐n)鍫�(b脿o)閰殑娉㈠嫊(d貌ng)鎬�锛岀敤浠ヨ⿻(p铆ng)鍍�(ji脿)浼佹キ(y猫)鐨勭稉(j墨ng)鐕�(y铆ng)棰�(f膿ng)闅�(xi菐n)銆�

銆€銆€銆愯(b菙)鍏呫€� 骞惧€�(g猫)姒傚康锛�

銆€銆€(1)閭婇殯璨㈢嵒(xi脿n)(M)

銆€銆€閭婇殯璨㈢嵒(xi脿n)鏄寚閵峰敭鏀跺叆娓涘幓璁婂嫊(d貌ng)鎴愭湰浠ュ悗鐨勫樊椤�锛岃▓(j矛)绠楀叕寮忕偤锛�

銆€銆€閭婇殯璨㈢嵒(xi脿n)=閵峰敭鏀跺叆-璁婂嫊(d貌ng)鎴愭湰

銆€銆€=(閵峰敭鍠児(ji脿)-鍠綅璁婂嫊(d貌ng)鎴愭湰)脳鐢�(ch菐n)閵烽噺

銆€銆€= 鍠綅閭婇殯璨㈢嵒(xi脿n)脳鐢�(ch菐n)閵烽噺

銆€銆€(2)鎭▍鍓嶅埄娼�(r霉n)(EBIT)

銆€銆€鎭▍鍓嶅埄娼�(r霉n)鏄寚浼佹キ(y猫)鏀粯鍒╂伅鍜屼氦绱嶆墍寰楃▍鍓嶇殑鍒╂饯(r霉n)锛屽叾瑷�(j矛)绠楀叕寮忕偤锛�

銆€銆€鎭▍鍓嶅埄娼�(r霉n)EBIT

銆€銆€=閵峰敭鏀跺叆绺介-璁婂嫊(d貌ng)鎴愭湰绺介-鍥哄畾鎴愭湰

銆€銆€=鐢�(ch菐n)閵烽噺Q(鍠児(ji脿)P-鍠綅璁婂嫊(d貌ng)鎴愭湰V)-鍥哄畾缍�(j墨ng)鐕�(y铆ng)鎴愭湰F

銆€銆€=鐢�(ch菐n)閵烽噺Q*鍠綅閭婇殯璨㈢嵒(xi脿n)-鍥哄畾缍�(j墨ng)鐕�(y铆ng)鎴愭湰F

銆€銆€=閭婇殯璨㈢嵒(xi脿n)绺介M-鍥哄畾缍�(j墨ng)鐕�(y铆ng)鎴愭湰F

銆€銆€(3)绋呭墠鍒╂饯(r霉n)= 閭婇殯璨㈢嵒(xi脿n)M-鍥哄畾缍�(j墨ng)鐕�(y铆ng)鎴愭湰F-鍒╂伅I

銆€銆€=鎭▍鍓嶅埄娼�(r霉n)EBIT-鍒╂伅I

銆€銆€缍�(j墨ng)鐕�(y铆ng)鏉犳】鏁堟噳(y墨ng)鐨勭悊瑙o細鐣�(d膩ng)鐢�(ch菐n)鍝佷腑瀛樺湪鍥哄畾缍�(j墨ng)鐕�(y铆ng)鎴愭湰鏅�(sh铆)锛屽鏋滃叾浠栨浠朵笉璁�锛岀敘(ch菐n)閵锋キ(y猫)鍕�(w霉)閲忕殑澧炲姞闆栫劧涓嶆渻(hu矛)鏀硅畩鍥哄畾缍�(j墨ng)鐕�(y铆ng)鎴愭湰绺介浣嗘渻(hu矛)闄嶄綆鍠綅鐢�(ch菐n)鍝佸垎?j菒n)鍋熷娼�?j墨ng)鐕�(y铆ng)鎴愭湰锛屽緸鑰屾彁楂樺柈浣嶇敘(ch菐n)鍝佸埄娼�(r霉n)锛屼娇鎭▍鍓嶅埄娼�(r霉n)鐨勫闀�(zh菐ng)鐜囧ぇ浜庣敘(ch菐n)閵烽噺鐨勫闀�(zh菐ng)鐜囥€�

銆€銆€2銆佺稉(j墨ng)鐕�(y铆ng)鏉犳】鐨勮▓(j矛)閲�

銆€銆€鍙浼佹キ(y猫)瀛樺湪鍥哄畾缍�(j墨ng)鐕�(y铆ng)鎴愭湰锛屽氨瀛樺湪缍�(j墨ng)鐕�(y铆ng)鏉犳】鏁堟噳(y墨ng)銆備絾涓嶅悓鐢�(ch菐n)閵锋キ(y猫)鍕�(w霉)閲忥紝鍏剁稉(j墨ng)鐕�(y铆ng)鏉犳】鏁堟噳(y墨ng)鐨勫ぇ灏忕▼搴︽槸涓嶄竴鑷寸殑銆�

銆€銆€灏�(du矛)缍�(j墨ng)鐕�(y铆ng)鏉犳】鐨勬脯(c猫)搴︽渶甯哥敤鐨勬槸缍�(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)銆�

銆€銆€缍�(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)锛屾槸鎸囨伅绋呭墠鍒╂饯(r霉n)璁婂嫊(d貌ng)鐜囩浉鐣�(d膩ng)浜庣敘(ch菐n)閵锋キ(y猫)鍕�(w霉)閲忚畩鍕�(d貌ng)鐜囩殑鍊嶆暩(sh霉)銆�

銆€銆€(1).鏍规摎(j霉)瀹氱京瑷�(j矛)绠楀叕寮忕偤锛�

   

銆€銆€瑷�(j矛)鍔冩湡鎭▍鍓嶅埄娼�(r霉n)璁婂嫊(d貌ng)鐜�=缍�(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)(DOL)脳鐢�(ch菐n)閵烽噺璁婂嫊(d貌ng)鐜�

銆€銆€鎴栵細

銆€銆€瑷�(j矛)鍔冩湡鐢�(ch菐n)閵烽噺璁婂嫊(d貌ng)鐜�=鎭▍鍓嶅埄娼�(r霉n)璁婂嫊(d貌ng)鐜嚸风稉(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)(DOL)

銆€銆€(2).绨�(ji菐n)鍖栧叕寮忥細

   

銆€銆€3銆佺稉(j墨ng)鐕�(y铆ng)鏉犳】鑸囩稉(j墨ng)鐕�(y铆ng)棰�(f膿ng)闅�(xi菐n)鐨勯棞(gu膩n)绯�

銆€銆€(1)寮曡捣浼佹キ(y猫)缍�(j墨ng)鐕�(y铆ng)棰�(f膿ng)闅�(xi菐n)鐨勪富瑕佸師鍥犳槸甯傚牬(ch菐ng)闇€姹傚拰鎴愭湰绛夊洜绱犵殑涓嶇⒑瀹氭€�锛岀稉(j墨ng)鐕�(y铆ng)鏉犳】鏈韩骞朵笉鏄埄娼�(r霉n)涓嶇┅(w臎n)瀹氱殑鏍规簮锛屽彧鏄硣鐢�(ch菐n)鍫�(b脿o)閰尝鍕�(d貌ng)鐨勮〃鐝�(xi脿n)銆備絾鏄稉(j墨ng)鐕�(y铆ng)鏉犳】鎿�(ku貌)澶т簡甯傚牬(ch菐ng)鍜岀敓鐢�(ch菐n)绛変笉纰哄畾鍥犵礌灏�(du矛)鍒╂饯(r霉n)璁婂嫊(d貌ng)鐨勫奖闊�銆�

銆€銆€(2)缍�(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)瓒婇珮锛岃〃鏄庤硣鐢�(ch菐n)鍫�(b脿o)閰瓑鍒╂饯(r霉n)娉㈠嫊(d貌ng)绋嬪害瓒婂ぇ锛屼紒妤�(y猫)鐨勭稉(j墨ng)鐕�(y铆ng)棰�(f膿ng)闅�(xi菐n)瓒婂ぇ.

銆€銆€(3)鍦ㄤ紒妤�(y猫)涓嶇櫦(f膩)鐢熺稉(j墨ng)鐕�(y铆ng)鎬ц櫑鎼�銆佹伅绋呭墠鍒╂饯(r霉n)鐐烘鐨勫墠鎻愪笅锛岀稉(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)鏈€浣庣偤1锛屼笉鏈�(hu矛)鐐鸿矤(f霉)鏁�(sh霉)锛屽彧瑕佹湁鍥哄畾缍�(j墨ng)鐕�(y铆ng)鎴愭湰瀛樺湪锛岀稉(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)绺芥槸澶т簬1.

       

銆€銆€(4)褰遍熆缍�(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)鐨勫洜绱犲寘鎷紒妤�(y猫)鎴愭湰绲�(ji茅)妲�(g貌u)涓浐瀹氭垚鏈瘮閲�锛屾伅绋呭墠鍒╂饯(r霉n)鐨勬按骞�銆傚叾涓�锛屾伅绋呭墠鍒╂饯(r霉n)姘村钩鍙堝彈鍒扮敘(ch菐n)鍝侀姺鍞暩(sh霉)閲�锛岀敘(ch菐n)鍝侀姺鍞柈鍍�(ji脿)锛屽柈浣嶈畩鍕�(d貌ng)鎴愭湰鍜屽浐瀹氭垚鏈瓑鍥犵礌鐨勫奖闊�銆傚浐瀹氭垚鏈瘮閲嶈秺楂樸€佹垚鏈按骞宠秺楂�銆佺敘(ch菐n)鍝侀姺鍞暩(sh霉)閲忓拰閵峰敭鍍�(ji脿)鏍兼按骞宠秺浣庯紝缍�(j墨ng)鐕�(y铆ng)鏉犳】鏁堟噳(y墨ng)瓒婂ぇ锛屽弽涔嬩緷鐒躲€�

   

銆€銆€寰炰笂寮忓彲鐪嬪嚭锛孭, Q鑸囩稉(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)DOL鍙嶅悜璁婂寲銆�

銆€銆€F锛宐鑸囩稉(j墨ng)鐕�(y铆ng)鏉犳潬绯绘暩(sh霉)DOL鍚屽悜璁婂寲銆�

銆€銆€(浜�)銆佽病(c谩i)鍕�(w霉)鏉犳】

銆€銆€1銆佽病(c谩i)鍕�(w霉)鏉犳】鐨勫惈缇�

銆€銆€璨�(c谩i)鍕�(w霉)鏉犳】鏄寚鐢变簬鍥哄畾鎬ц硣鏈垚鏈殑瀛樺湪鑰屽皫(d菐o)鑷存櫘閫氳偂鏀剁泭(鎴栨瘡鑲℃敹鐩�)璁婂嫊(d貌ng)鐜囧ぇ浜庢伅绋呭墠鍒╂饯(r霉n)璁婂嫊(d貌ng)鐜囩殑鐝�(xi脿n)璞�銆�

銆€銆€璨�(c谩i)鍕�(w霉)鏉犳】鍙嶆槧鑲℃瑠(qu谩n)璩囨湰鍫�(b脿o)閰殑娉㈠嫊(d貌ng)鎬�锛岀敤浠ヨ⿻(p铆ng)鍍�(ji脿)浼佹キ(y猫)鐨勮病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)銆�

銆€銆€銆愭敞銆戞櫘閫氳偂鏀剁泭=(鎭▍鍓嶅埄娼�(r霉n)-鍌靛嫏(w霉)璩囨湰鍒╂伅)(1-鎵€寰楃▍绋呯巼)

銆€銆€鏅€氳偂姣忚偂鏀剁泭=鏅€氳偂鏀剁泭/鏅€氳偂鑲℃暩(sh霉)

銆€銆€璨�(c谩i)鍕�(w霉)鏉犳】鏁堟噳(y墨ng)鐨勭悊瑙o細

銆€銆€鐣�(d膩ng)鏈夊浐瀹氬埄鎭不(f猫i)鐢ㄧ瓑璩囨湰鎴愭湰瀛樺湪鏅�(sh铆)锛屽鏋滃叾浠栨浠朵笉璁�锛屾伅绋呭墠鍒╂饯(r霉n)鐨勫鍔犻洊鐒朵笉鏈�(hu矛)鏀硅畩鍥哄畾鍒╂伅璨�(f猫i)鐢ㄧ附椤嶏紝浣嗘渻(hu矛)闄嶄綆姣忎竴鍏冩伅绋呭墠鍒╂饯(r霉n)鍒�?j菒n)鍋熺潶顛尖憼M(f猫i)鐢�锛屽緸鑰屾彁楂樻瘡鑲℃敹鐩�銆備娇寰楁櫘閫氳偂鏀剁泭鐨勫闀�(zh菐ng)鐜囧ぇ浜庢伅绋呭墠鍒╂饯(r霉n)鐨勫闀�(zh菐ng)鐜�锛岄€�(j矛n)鑰岀敘(ch菐n)鐢熻病(c谩i)鍕�(w霉)鏉犳】鏁堟噳(y墨ng)銆�

銆€銆€鏅€氳偂鏀剁泭=(鎭▍鍓嶅埄娼�(r霉n)-鍌靛嫏(w霉)璩囨湰鍒╂伅)(1-鎵€寰楃▍绋呯巼)

   

銆€銆€2銆佽病(c谩i)鍕�(w霉)鏉犳】鐨勮▓(j矛)閲�

銆€銆€鍙浼佹キ(y猫)铻嶈硣鏂瑰紡涓瓨鍦ㄥ浐瀹氭€ц硣鏈垚鏈�锛屽氨瀛樺湪璨�(c谩i)鍕�(w霉)鏉犳】鏁堟噳(y墨ng)銆傚鍥哄畾鍒╂伅銆佸浐瀹氳瀺璩囩璩冭不(f猫i)绛夌殑瀛樺湪锛岄兘鏈�(hu矛)鐢�(ch菐n)鐢熻病(c谩i)鍕�(w霉)鏉犳】鏁堟噳(y墨ng)銆�

銆€銆€灏�(du矛)璨�(c谩i)鍕�(w霉)鏉犳】娓�(c猫)搴︾殑涓昏鎸囨(bi膩o)鏄病(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)銆�

銆€銆€璨�(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)鏄寚鏅€氳偂姣忚偂鏀剁泭鐨勮畩鍕�(d貌ng)鐜囩浉鐣�(d膩ng)浜庢伅绋呭墠鍒╂饯(r霉n)璁婂嫊(d貌ng)鐜囩殑鍊嶆暩(sh霉)銆�

銆€銆€3銆佽病(c谩i)鍕�(w霉)鏉犳】鑸囪病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)

銆€銆€璨�(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)鏄寚浼佹キ(y猫)鐢变簬绫岃硣鍘熷洜鐢�(ch菐n)鐢熺殑璩囨湰鎴愭湰璨�(f霉)鎿�(d膩n)鑰屽皫(d菐o)鑷寸殑鏅€氳偂鏀剁泭娉㈠嫊(d貌ng)鐨勯ⅷ(f膿ng)闅�(xi菐n)銆�

銆€銆€(1)寮曡捣璨�(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)鐨勪富瑕佸師鍥犳槸璩囩敘(ch菐n)鍫�(b脿o)閰殑涓嶅埄璁婂寲鍜岃硣鏈垚鏈殑鍥哄畾璨�(f霉)鎿�(d膩n)銆傝病(c谩i)鍕�(w霉)鏉犳】鏀惧ぇ浜嗚硣鐢�(ch菐n)鍫�(b脿o)閰畩鍖栧皪(du矛)鏅€氳偂鏀剁泭鐨勫奖闊�銆傝病(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)瓒婇珮锛岃〃鏄庢櫘閫氳偂鏀剁泭鐨勬尝鍕�(d貌ng)绋嬪害瓒婂ぇ锛岃病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)涔熷氨瓒婂ぇ銆�

銆€銆€(2)鍙鍥哄畾鎬ц硣鏈垚鏈瓨鍦�锛岃病(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)绺芥槸澶т簬1.

銆€銆€(3)褰遍熆璨�(c谩i)鍕�(w霉)鏉犳】鐨勫洜绱犲寘鎷細浼佹キ(y猫)璩囨湰绲�(ji茅)妲�(g貌u)涓偟鍕�(w霉)璩囨湰姣旈噸;鏅€氳偂鏀剁泭姘村钩;鎵€寰楃▍绋呯巼姘村钩銆傚叾涓櫘鑲℃敹鐩婃按骞冲張鍙楁伅绋呭墠鍒╂饯(r霉n)銆佸浐瀹氳硣鏈垚鏈珮浣庣殑褰遍熆銆傚偟鍕�(w霉)姣旈噸瓒婇珮銆佸浐瀹氱殑璩囨湰鎴愭湰鏀粯椤嶈秺楂�銆佹伅绋呭墠鍒╂饯(r霉n)瓒婁綆锛岃病(c谩i)鍕�(w霉)鏉犳】鏁堟噳(y墨ng)瓒婂ぇ锛屽弽涔嬩緷鐒躲€�

銆€銆€(涓�)銆佺附鏉犳】

銆€銆€1銆佺附鏉犳】鐨勬蹇�

銆€銆€绺芥潬妗挎槸鎸囩敱浜庡浐瀹氱稉(j墨ng)鐕�(y铆ng)鎴愭湰鍜屽浐瀹氳硣鏈垚鏈殑瀛樺湪鑰屽皫(d菐o)鑷寸殑鏅€氳偂姣忚偂鏀剁泭璁婂嫊(d貌ng)鐜囧ぇ浜庣敘(ch菐n)閵烽噺璁婂嫊(d貌ng)鐜囩殑鐝�(xi脿n)璞°€�

銆€銆€2銆佺附鏉犳】鐨勮▓(j矛)閲�

銆€銆€鍙瀛樺湪鍥哄畾鎬х稉(j墨ng)鐕�(y铆ng)鎴愭湰鍜屽浐瀹氭€ц硣鏈垚鏈紝灏卞瓨鍦ㄧ附鏉犳】鏁堟噳(y墨ng)銆�

銆€銆€灏�(du矛)绺芥潬妗挎脯(c猫)搴︾殑涓昏鎸囨(bi膩o)鏄附鏉犳】绯绘暩(sh霉)銆�

銆€銆€绺芥潬妗跨郴鏁�(sh霉)鏄寚鏅€氳偂姣忚偂鏀剁泭璁婂嫊(d貌ng)鐜囩浉鐣�(d膩ng)浜庣敘(ch菐n)閵烽噺璁婂嫊(d貌ng)鐜囩殑鍊嶆暩(sh霉)銆�

銆€銆€涓�銆佽硣鏈祼(ji茅)妲�(g貌u)

銆€銆€(涓€)璩囨湰绲�(ji茅)妲�(g貌u)鐨勬杩�

璩囨湰绲�(ji茅)妲�(g貌u)鍚京
 璩囨湰绲�(ji茅)妲�(g貌u)鏄寚浼佹キ(y猫)璩囨湰绺介涓悇绋硣鏈殑妲�(g貌u)鎴愬強鍏舵瘮渚嬮棞(gu膩n)绯�銆傝硣鏈祼(ji茅)妲�(g貌u)鏈夊唬缇╄垏鐙圭京涔嬪垎锛�
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銆€銆€(浜�)褰遍熆璩囨湰绲�(ji茅)妲�(g貌u)鐨勫洜绱�

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    浼佹キ(y猫)璨�(c谩i)鍕�(w霉)鐙€娉佽壇濂�锛屼紒妤�(y猫)瀹规槗鐛插緱鍌靛嫏(w霉)璩囨湰锛屽弽涔嬪墖鐩稿弽銆�
3銆佷紒妤�(y猫)璩囩敘(ch菐n)绲�(ji茅)妲�(g貌u)
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4銆佷紒妤�(y猫)鎶曡硣浜哄拰绠$悊鐣�(d膩ng)灞€鐨勬厠(t脿i)搴�
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5銆佽妤�(y猫)鐗瑰緛鍜屼紒妤�(y猫)鐧�(f膩)灞曞懆鏈�
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銆€銆€(涓�)璩囨湰绲�(ji茅)妲�(g貌u)鍎�(y艒u)鍖�(姣忚偂鏀剁泭鍒嗘瀽娉�;骞冲潎璩囨湰鎴愭湰姣旇純娉�;鍏徃鍍�(ji脿)鍊煎垎鏋愭硶)

銆€銆€1銆佹瘡鑲℃敹鐩婂垎鏋愭硶

鏂规硶
鍘熺悊
姣忚偂鏀剁泭鐒�(w煤)宸垾榛�(di菐n)鏄笉鍚岀睂璩囨柟寮忎笅姣忚偂鏀剁泭鐩哥瓑鏅�(sh铆)鐨勬伅绋呭墠鍒╂饯(r霉n)鎴栨キ(y猫)鍕�(w霉)閲忔按骞�銆�  
姣忚偂鏀剁泭鐒�(w煤)宸垾榛�(di菐n)娉曟槸閫氶亷鍒嗘瀽璩囨湰绲�(ji茅)妲�(g貌u)鑸囨瘡鑲℃敹鐩婁箣闁撶殑闂�(gu膩n)绯�锛岃▓(j矛)绠楀悇绋睂璩囨柟妗堢殑姣忚偂鏀剁泭鐨勭劇(w煤)宸垾榛�(di菐n)锛岄€�(j矛n)鑰岀⒑瀹氬悎鐞嗙殑璩囨湰绲�(ji茅)妲�(g貌u)鐨勬柟娉曘€�
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