浅议如何加强和改进会计集中核算在行政事业单位财务管理中的应用 如何加强和改进会计集中核算管理
\u5982\u4f55\u52a0\u5f3a\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u7684\u8d22\u52a1\u7ba1\u7406\u4e00\u3001\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u7684\u8d22\u52a1\u7ba1\u7406\u4e0a\u5b58\u5728\u8bf8\u591a\u95ee\u9898\u8fd1\u5e74\u6765\uff0c\u6211\u56fd\u76f8\u7ee7\u63a8\u51fa\u4e86\u4e00\u7cfb\u5217\u8d22\u653f\u652f\u51fa\u65b9\u9762\u7684\u6539\u9769\uff0c\u8fd9\u4e9b\u6539\u9769\u63aa\u65bd\u5f15\u8d77\u4e86\u8d22\u653f\u9884\u7b97\u7ba1\u7406\u548c\u5404\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u8d22\u52a1\u6d3b\u52a8\u7684\u91cd\u5927\u53d8\u9769\uff0c\u5f71\u54cd\u5230\u4f1a\u8ba1\u6838\u7b97\u7684\u5185\u5bb9\u548c\u65b9\u6cd5\u3002\u4f46\u73b0\u884c\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u4f1a\u8ba1\u5236\u5ea6\u5e76\u672a\u56e0\u6b64\u8fdb\u884c\u76f8\u5e94\u7684\u6539\u9769\uff0c\u5df2\u4e0d\u9002\u5e94\u6211\u56fd\u8d22\u653f\u7ba1\u7406\u4f53\u5236\u6539\u9769\u7684\u8981\u6c42\uff0c\u4f1a\u8ba1\u5236\u5ea6\u6ede\u540e\u4e8e\u4f1a\u8ba1\u5b9e\u52a1\u7684\u60c5\u51b5\u8d8a\u6765\u8d8a\u7a81\u51fa\uff0c\u76f8\u5173\u7684\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u7684\u8d22\u52a1\u7ba1\u7406\u4e0a\u5b58\u5728\u8bf8\u591a\u95ee\u9898\u30021.\u8d22\u7269\u7ba1\u7406\u4e0d\u5065\u5168\u4e00\u662f\u5728\u4e13\u9879\u8d44\u91d1\u7684\u7ba1\u7406\u4e0a\u4e0d\u5065\u5168\u3002\u4e00\u65b9\u9762\u628a\u5173\u4e0d\u4e25\uff0c\u4f9b\u5e94\u8303\u56f4\u8fc7\u5bbd\u3002\u7531\u4e8e\u8d22\u653f\u90e8\u95e8\u6216\u4e0a\u7ea7\u5355\u4f4d\u5728\u6838\u62e8\u4e13\u9879\u8d44\u91d1\u524d\uff0c\u9879\u76ee\u7f3a\u4e4f\u5fc5\u8981\u7684\u8bba\u8bc1\uff0c\u4f7f\u8d44\u91d1\u548c\u5e94\u529e\u7684\u9879\u76ee\u8131\u8282\uff0c\u4ece\u800c\u5728\u5404\u7ea7\u8d22\u653f\u7684\u9884\u7b97\u3001\u51b3\u7b97\u4e2d\u51e0\u4e4e\u6240\u6709\u7684\u652f\u51fa\u79d1\u76ee\u90fd\u5217\u6709\u4e13\u9879\u7ecf\u8d39\uff0c\u4f7f\u7528\u8303\u56f4\u5e26\u6709\u6781\u5927\u7684\u6a21\u7cca\u6027\u548c\u4e0d\u786e\u5b9a\u6027\uff0c\u7f3a\u5c11\u201c\u5ea6\u201d\u7684\u9650\u5b9a\u3002\u53e6\u4e00\u65b9\u9762\u8d44\u91d1\u5206\u914d\u5b58\u5728\u4e25\u91cd\u7684\u968f\u610f\u6027\u3002\u201c\u4f1a\u54ed\u7684\u5b69\u5b50\u591a\u5403\u5976\u201d\u7684\u60c5\u51b5\u5e26\u6709\u666e\u904d\u6027\uff0c\u5728\u4e00\u5b9a\u7a0b\u5ea6\u4e0a\u5f71\u54cd\u4e86\u5206\u7a0e\u5236\u8d22\u653f\u4f53\u5236\u7684\u65bd\u884c\uff0c\u540c\u65f6\u4e5f\u7ed9\u6324\u5360\u632a\u7528\u4e13\u9879\u8d44\u91d1\u4ee5\u53ef\u4e58\u4e4b\u673a\u3002\u4e8c\u662f\u5728\u5f80\u6765\u6b3e\u9879\u7684\u7ba1\u7406\u4e0a\u4e0d\u5065\u5168\u3002\u636e\u8c03\u67e5\uff0c\u73b0\u5728\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u5f80\u6765\u6b3e\u9879\u7684\u8d26\u9762\u4f59\u989d\u5360\u6d41\u52a8\u8d44\u4ea7\u768450%\u4ee5\u4e0a\uff0c\u800c\u4e14\u6709\u76f8\u5f53\u4e00\u90e8\u5206\u5c5e\u4e8e\u5446\u8d26\u3001\u574f\u8d26\u3002\u4e3b\u8981\u8868\u73b0\u5728\uff1a\u91c7\u8d2d\u8d22\u4ea7\u7269\u8d44\u5546\u54c1\u7684\u9884\u4ed8\u8d27\u6b3e\u56e0\u4e0d\u53ca\u65f6\u6e05\u7b97\u6216\u8d37\u6b3e\u62c5\u4fdd\u786c\u6027\u6263\u56de\u5f62\u6210\u5446\u574f\u8d26\uff1a\u5355\u4f4d\u8d2d\u8f66\u3001\u4e70\u8bbe\u5907\u6216\u5176\u4ed6\u7269\u54c1\uff0c\u6c47\u7ed9\u5546\u5bb6\u7684\u94b1\u591a\uff0c\u8d2d\u7269\u91d1\u989d\u5c11\uff0c\u56e0\u7ed3\u7b97\u4e0d\u53ca\u65f6\uff0c\u4ea7\u751f\u503a\u52a1\u7ea0\u7eb7\uff0c\u65e0\u6cd5\u6536\u56de\u5f62\u6210\u5446\u8d26\uff1b\u4e2a\u522b\u5355\u4f4d\u8fdd\u89c4\u4e3a\u5176\u4ed6\u5355\u4f4d\u6216\u4e2a\u4eba\u63d0\u4f9b\u8d37\u6b3e\u62c5\u4fdd\uff0c\u7531\u4e8e\u501f\u6b3e\u4eba\u4e0d\u80fd\u5230\u671f\u6e05\u507f\u800c\u627f\u62c5\u8fde\u5e26\u8d23\u4efb\u88ab\u94f6\u884c\u786c\u6027\u5c06\u6b3e\u9879\u6263\u56de\uff0c\u5355\u4f4d\u6c42\u507f\u672a\u679c\u5f62\u6210\u5446\u8d26\uff0c\u800c\u76f4\u63a5\u8d23\u4efb\u4eba\u5f97\u4e0d\u5230\u76f8\u5e94\u7684\u60e9\u7f5a\u3002\u4e09\u662f\u5728\u5e74\u7ec8\u6e05\u7406\u7ed3\u7b97\u548c\u8d22\u52a1\u7ed3\u8d26\u4e0a\u4e0d\u5065\u5168\u3002\u5e74\u5ea6\u7ec8\u4e86\uff0c\u5bf9\u5168\u90e8\u4f1a\u8ba1\u6838\u7b97\u8fdb\u884c\u6e05\u7406\u7ed3\u7b97\u548c\u8d26\u52a1\u7ed3\u8d26\u662f\u7f16\u62a5\u5e74\u5ea6\u51b3\u7b97\u7684\u91cd\u8981\u73af\u8282\uff0c\u4e5f\u662f\u4fdd\u8bc1\u5355\u4f4d\u51b3\u7b97\u62a5\u8868\u51c6\u786e\u3001\u771f\u5b9e\u3001\u5b8c\u6574\u7684\u4e00\u9879\u57fa\u7840\u5de5\u4f5c\u3002\u7a81\u51fa\u8868\u73b0\u5728\uff1a\u5355\u4f4d\u8d22\u52a1\u6ca1\u6709\u53ca\u65f6\u6e05\u7406\u7ed3\u7b97\uff0c\u5f80\u6765\u6b3e\u9879\u5f80\u5f80\u7531\u4e8e\u8de8\u5e74\u5ea6\uff0c\u5bfc\u81f4\u8d23\u4efb\u4e0d\u6e05\uff0c\u5f62\u6210\u5446\u8d26\u574f\u8d26\u30022.\u8d22\u52a1\u7ba1\u7406\u804c\u80fd\u8f83\u5f31\uff0c\u8d44\u91d1\u4f7f\u7528\u6548\u76ca\u4f4e\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u7684\u90e8\u95e8\u9884\u7b97\u4e0d\u662f\u592a\u89c4\u8303\uff0c\u7ecf\u8d39\u76f8\u4e92\u6324\u5360\uff0c\u8d39\u7528\u652f\u51fa\u65e0\u8ba1\u5212\u3001\u65e0\u5b9a\u989d\uff0c\u6216\u662f\u6709\u8ba1\u5212\u5b9a\u989d\u4f46\u6d41\u4e8e\u5f62\u5f0f\u3002\u8d22\u52a1\u90e8\u95e8\u5bf9\u7ecf\u8d39\u7684\u7ba1\u7406\u5e38\u5e38\u662f\u4e8b\u540e\u6838\u7b97\uff0c\u5ffd\u89c6\u4e86\u8d44\u91d1\u4f7f\u7528\u524d\u7684\u9884\u6d4b\u548c\u4f7f\u7528\u4e2d\u7684\u63a7\u5236\uff0c\u5bf9\u7ecf\u8d39\u6536\u652f\u7684\u8003\u6838\u4e5f\u53ea\u662f\u505c\u7559\u5728\u8868\u9762\u5e73\u8861\u4e0a\uff0c\u5f88\u5c11\u5bf9\u8d44\u91d1\u4f7f\u7528\u6548\u7387\u8fdb\u884c\u8003\u6838\u3002\u56e0\u6b64\uff0c\u8d44\u91d1\u7684\u4f7f\u7528\u6548\u7387\u4e0d\u9ad8\u3002 3.\u4f1a\u8ba1\u6838\u7b97\u4e0d\u6070\u5f53\u6211\u56fd\u9884\u7b97\u4f1a\u8ba1\u662f\u4ee5\u73b0\u91d1\u5236\u4e3a\u57fa\u7840\uff0c\u5176\u76ee\u7684\u662f\u6c47\u62a5\u652f\u51fa\uff0c\u4e3a\u51b3\u7b97\u670d\u52a1\uff0c\u4f46\u4e0d\u8fdb\u884c\u6210\u672c\u6838\u7b97\uff0c\u56e0\u800c\u65e0\u6cd5\u8ba1\u7b97\u548c\u7edf\u8ba1\u884c\u653f\u6210\u672c\uff0c\u4e5f\u65e0\u6cd5\u8bc4\u4ef7\u8d44\u91d1\u7684\u4f7f\u7528\u6548\u76ca\u3002\u73b0\u884c\u9884\u7b97\u5355\u4f4d\u4f1a\u8ba1\u5236\u5ea6\u5728\u4f1a\u8ba1\u79d1\u76ee\u7684\u8bbe\u7f6e\u548c\u6838\u7b97\u5185\u5bb9\u4e0a\uff0c\u4e0e\u90e8\u95e8\u9884\u7b97\u7f16\u62a5\u53e3\u5f84\u4e0d\u4e00\u81f4\uff1b\u4e00\u822c\u9884\u7b97\u652f\u51fa\u79d1\u76ee\u4e0e\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u79d1\u76ee\u4e0d\u4e00\u81f4\uff0c\u5bfc\u81f4\u5728\u7f16\u5236\u51b3\u7b97\u65f6\uff0c\u9884\u7b97\u5355\u4f4d\u5fc5\u987b\u5c06\u4f1a\u8ba1\u79d1\u76ee\u5408\u5e76\u6216\u62c6\u5206\u540e\u624d\u80fd\u5f97\u51fa\u9884\u7b97\u79d1\u76ee\u3002\u6709\u7684\u9884\u7b97\u5355\u4f4d\u5bf9\u9879\u76ee\u652f\u51fa\u7684\u6838\u7b97\u4e0d\u533a\u5206\u4e0d\u540c\u7684\u4e13\u9879\u9879\u76ee\u8d44\u91d1\uff0c\u7edf\u4e00\u4f7f\u7528\u89c4\u5b9a\u7684\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u7684\u79d1\u76ee\u6838\u7b97\uff0c\u4e0d\u5229\u4e8e\u4e13\u9879\u9879\u76ee\u8d44\u91d1\u7684\u7ba1\u7406\uff1b\u800c\u6709\u7684\u5355\u4f4d\u5219\u53ea\u6309\u4e13\u9879\u9879\u76ee\u5f52\u96c6\u5404\u9879\u8d39\u7528\uff0c\u4e0d\u6309\u79d1\u76ee\u6838\u7b97\uff0c\u4e0d\u5229\u4e8e\u5355\u4f4d\u5404\u9879\u8d39\u7528\u7684\u6574\u4f53\u63a7\u5236\u7ba1\u7406\u30024.\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u5728\u9884\u7b97\u6267\u884c\u65b9\u9762\uff0c\u7f3a\u4e4f\u5e94\u6709\u7684\u7ea6\u675f\u529b\u548c\u4e25\u8083\u6027\u4e00\u662f\u6709\u7684\u9884\u7b97\u5355\u4f4d\u5728\u8d44\u91d1\u4f7f\u7528\u4e2d\uff0c\u652f\u51fa\u63a7\u5236\u4e0d\u4e25\uff0c\u8d85\u652f\u6d6a\u8d39\u73b0\u8c61\u4e25\u91cd\uff0c\u8d85\u6807\u8d2d\u4e70\u5c0f\u6c7d\u8f66\u3001\u516c\u6b3e\u65c5\u6e38\u3001\u516c\u6b3e\u5403\u559d\u3001\u516c\u6b3e\u8fdb\u884c\u9ad8\u6863\u6d88\u8d39\uff0c\u81f4\u4f7f\u5355\u4f4d\u7684\u4f1a\u8bae\u8d39\u3001\u62db\u5f85\u8d39\u3001\u8f66\u8f86\u71c3\u4fee\u8d39\u5c45\u9ad8\u4e0d\u4e0b\uff0c\u4e25\u91cd\u5f71\u54cd\u4e86\u653f\u5e9c\u90e8\u95e8\u7684\u516c\u4f17\u5f62\u8c61\u3002\u4e8c\u662f\u6709\u7684\u9884\u7b97\u5355\u4f4d\u5728\u9879\u76ee\u652f\u51fa\u8d44\u91d1\u7ba1\u7406\u4f7f\u7528\u4e2d\uff0c\u57fa\u672c\u652f\u51fa\u548c\u9879\u76ee\u652f\u51fa\u754c\u5b9a\u4e0d\u6e05\uff0c\u7528\u9879\u76ee\u652f\u51fa\u6765\u5f25\u8865\u57fa\u672c\u652f\u51fa\u7ecf\u8d39\u7684\u4e0d\u8db3\uff0c\u7528\u4e8e\u7ef4\u6301\u65e5\u5e38\u516c\u7528\u652f\u51fa\uff0c\u6ca1\u6709\u505a\u5230\u4e13\u6b3e\u4e13\u7528\u3002\u4e09\u662f\u6709\u7684\u9884\u7b97\u5355\u4f4d\u5728\u4e13\u9879\u8d44\u91d1\u4f7f\u7528\u8fc7\u7a0b\u4e2d\uff0c\u6ca1\u6709\u6811\u7acb\u8bb2\u6c42\u7ecf\u6d4e\u6548\u76ca\u7684\u7406\u8d22\u7406\u5ff5\uff0c\u91cd\u62e8\u6b3e\u800c\u8f7b\u7ba1\u7406\uff0c\u91cd\u9884\u7b97\u5ba1\u6838\u800c\u8f7b\u5b9e\u9645\u6548\u679c\uff0c\u5bf9\u9879\u76ee\u8d44\u91d1\u5b9e\u9645\u4f7f\u7528\u7ee9\u6548\u7f3a\u4e4f\u6709\u6548\u5730\u76d1\u7763\u548c\u8003\u6838\u3002\u7a76\u5176\u6839\u6e90\uff0c\u4e3b\u8981\u662f\u5404\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u5728\u90e8\u95e8\u9884\u7b97\u7f16\u5236\u4e2d\u5b58\u5728\u7f3a\u9677\u3002\u867d\u7136\u8d22\u653f\u90e8\u95e8\u8981\u6c42\u90e8\u95e8\u9884\u7b97\u7f16\u5236\u91c7\u7528\u96f6\u57fa\u9884\u7b97\u6cd5\uff0c\u4f46\u5728\u5b9e\u9645\u64cd\u4f5c\u8fc7\u7a0b\u4e2d\uff0c\u57fa\u6570\u6cd5\u4ecd\u666e\u904d\u88ab\u6cbf\u7528\uff0c\u5728\u5f88\u5927\u7a0b\u5ea6\u4e0a\u76f4\u63a5\u5f71\u54cd\u4e86\u8d44\u91d1\u7684\u4f7f\u7528\u6548\u7387\u3002\u53e6\u5916\uff0c\u90e8\u95e8\u9884\u7b97\u7f16\u5236\u5728\u9879\u76ee\u652f\u51fa\u7684\u7ec6\u5316\u7a0b\u5ea6\u3001\u57fa\u672c\u652f\u51fa\u5b9a\u989d\u5236\u5b9a\u7684\u79d1\u5b66\u6027\u7b49\u65b9\u9762\u505a\u5f97\u8fd8\u5f88\u4e0d\u591f\uff0c\u4e3a\u4e00\u4e9b\u5355\u4f4d\u632a\u7528\u8d44\u91d1\u3001\u94fa\u5f20\u6d6a\u8d39\u7559\u4e0b\u4e86\u9690\u60a3\u3002\u7531\u4e8e\u90e8\u95e8\u9884\u7b97\u7f16\u5236\u4e0d\u591f\u7ec6\u81f4\u4e25\u8c28\uff0c\u6240\u4ee5\u5728\u5b89\u6392\u9879\u76ee\u652f\u51fa\u9884\u7b97\u65f6\u4eba\u4e3a\u56e0\u7d20\u8f83\u591a\uff0c\u5b58\u5728\u4e00\u5b9a\u7684\u968f\u610f\u6027\u548c\u76f2\u76ee\u6027\u3002\u4e0d\u5e94\u5b89\u6392\u7684\u9879\u76ee\u4eba\u4e3a\u5b89\u6392\u8d44\u91d1\uff0c\u81f4\u4f7f\u5e94\u8be5\u5b89\u6392\u7684\u9879\u76ee\u9884\u7b97\u4e0d\u80fd\u6253\u8db3\uff0c\u5f71\u54cd\u4e86\u9884\u7b97\u7f16\u62a5\u7684\u51c6\u786e\u6027\uff0c\u5bfc\u81f4\u5728\u9884\u7b97\u6267\u884c\u8fc7\u7a0b\u4e2d\u8ffd\u52a0\u9884\u7b97\u6bd4\u8f83\u666e\u904d\uff0c\u5f71\u54cd\u4e86\u9884\u7b97\u7684\u4e25\u8083\u6027\uff0c\u4e5f\u7ed9\u9879\u76ee\u7684\u7ee9\u6548\u8003\u6838\u5e26\u6765\u4e00\u5b9a\u7684\u96be\u5ea6\u3002\u4e8c\u3001\u907f\u514d\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u8d22\u52a1\u7ba1\u7406\u7684\u95ee\u9898\u7684\u5bf9\u7b56\u9996\u5148\uff0c\u5efa\u7acb\u6709\u6548\u7684\u8d22\u52a1\u652f\u51fa\u7ea6\u675f\u673a\u5236\u3002\u6bd4\u5982\u52a0\u5f3a\u7ecf\u8d39\u7ba1\u7406\u5236\u5ea6\u3001\u8d22\u52a1\u4eba\u5458\u5c97\u4f4d\u804c\u8d23\u7b49\u7efc\u5408\u6027\u7684\u7ba1\u7406\u5236\u5ea6\uff0c\u52a0\u5f3a\u529e\u516c\u8d39\u3001\u7535\u8bdd\u8d39\u3001\u90ae\u8d44\u8d39\u7b49\u5355\u9879\u7684\u7ba1\u7406\u5236\u5ea6\uff0c\u52a0\u5f3a\u63a5\u5f85\u3001\u8f66\u8f86\u7b49\u76f8\u5173\u6027\u7684\u7ba1\u7406\u5236\u5ea6\u3002\u8fd9\u6837\uff0c\u53ef\u4ee5\u4ece\u5355\u4f4d\u5185\u90e8\u5efa\u7acb\u8d77\u6709\u6548\u7684\u652f\u51fa\u7ea6\u675f\u673a\u5236\uff0c\u505a\u5230\u6709\u7ae0\u53ef\u5faa\uff0c\u6309\u5236\u529e\u4e8b\uff0c\u4ee5\u5835\u585e\u6f0f\u6d1e\uff0c\u8282\u7ea6\u8d44\u91d1\uff0c\u9632\u6b62\u7ecf\u8d39\u652f\u51fa\u4e2d\u7684\u8dd1\u3001\u5192\u3001\u6ef4\u3001\u6f0f\uff0c\u6700\u5927\u9650\u5ea6\u5730\u63d0\u9ad8\u5404\u9879\u8d44\u91d1\u7684\u4f7f\u7528\u6548\u76ca\u3002\u5176\u6b21\uff0c\u7ec6\u5316\u90e8\u95e8\u9884\u7b97\uff0c\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u7684\u8ba1\u5212\u4e0e\u9884\u6d4b\u80fd\u529b\u3002\u5e94\u843d\u5b9e\u56fd\u5e93\u96c6\u4e2d\u652f\u4ed8\u5236\u5ea6\u7684\u6539\u9769\uff0c\u5efa\u7acb\u79d1\u5b66\u7684\u90e8\u95e8\u9884\u7b97\u3002\u6bcf\u4e2a\u5355\u4f4d\u5e94\u5f53\u5bf9\u9884\u7b97\u6267\u884c\u7684\u60c5\u51b5\u8fdb\u884c\u5206\u6790\u7814\u7a76\uff0c\u5bf9\u4e8e\u9002\u5f53\u7684\u5dee\u5f02\uff0c\u53ef\u4ee5\u9002\u5f53\u8c03\u6574\u9884\u7b97\u5b9a\u989d\u6807\u51c6\uff0c\u4f7f\u90e8\u95e8\u9884\u7b97\u7b26\u5408\u5355\u4f4d\u7684\u5b9e\u9645\u60c5\u51b5\u3002\u7b2c\u4e09\uff0c\u6539\u9769\u9884\u7b97\u4f1a\u8ba1\u5236\u5ea6\u3002\u4e00\u65b9\u9762\uff0c\u6309\u7167\u516c\u5171\u8d22\u653f\u7ba1\u7406\u7684\u8981\u6c42\uff0c\u5efa\u7acb\u8d77\u89c4\u8303\u3001\u7edf\u4e00\u7684\u9884\u7b97\u4f1a\u8ba1\u4f53\u7cfb\uff0c\u540c\u65f6\u5c06\u6743\u8d23\u53d1\u751f\u5236\u786e\u8ba4\u57fa\u7840\u5f15\u5165\u9884\u7b97\u4f1a\u8ba1\u3002\u540c\u65f6\uff0c\u63a8\u8fdb\u9884\u7b97\u6536\u652f\u79d1\u76ee\u6539\u9769\uff0c\u5bf9\u4e8e\u73b0\u884c\u884c\u653f\u4e8b\u4e1a\u5355\u4f4d\u4f1a\u8ba1\u5236\u5ea6\u4e2d\u4e0d\u9002\u5e94\u90e8\u95e8\u9884\u7b97\u6539\u9769\u9700\u8981\u7684\u79d1\u76ee\uff0c\u8981\u6839\u636e\u73b0\u884c\u9884\u7b97\u7ba1\u7406\u7684\u8981\u6c42\u8fdb\u884c\u4fee\u8ba2\uff0c\u4e3a\u5404\u9879\u7ba1\u7406\u63d0\u4f9b\u6709\u5229\u7684\u57fa\u7840\u6761\u4ef6\u3002\u6700\u540e\uff0c\u4e25\u683c\u9884\u7b97\u5f00\u652f\uff0c\u5efa\u7acb\u8d22\u52a1\u7ba1\u7406\u7684\u5185\u90e8\u63a7\u5236\u5236\u5ea6\u3002\u9884\u7b97\u4e00\u7ecf\u4e0b\u8fbe\uff0c\u5c31\u8981\u4e25\u683c\u6267\u884c\u3002\u5728\u6267\u884c\u8fc7\u7a0b\u4e2d\uff0c\u53ef\u7528\u5b8c\u5584\u7684\u5185\u90e8\u63a7\u5236\u5236\u5ea6\u7ea6\u675f\u8d22\u52a1\u884c\u4e3a\uff0c\u4e3b\u8981\u65b9\u6cd5\u662f\uff1a1.\u5c97\u4f4d\u5206\u5de5\u63a7\u5236\uff0c\u4fdd\u8bc1\u4e0d\u76f8\u5bb9\u804c\u52a1\u76f8\u4e92\u5206\u79bb\u30022.\u6388\u6743\u6279\u51c6\u63a7\u5236\uff0c\u4e25\u683c\u9075\u5faa\u6388\u6743\u8303\u56f4\u548c\u6743\u9650\uff0c\u91cd\u5927\u4f1a\u8ba1\u4e8b\u9879\u5efa\u7acb\u96c6\u4f53\u5ba1\u6279\u5236\u5ea6\u30023.\u4f1a\u8ba1\u7cfb\u7edf\u63a7\u5236\uff0c\u5236\u5b9a\u7b26\u5408\u5355\u4f4d\u7684\u4f1a\u8ba1\u5236\u5ea6\u548c\u5c97\u4f4d\u8d23\u4efb\u5236\u7b49\u30024.\u8d22\u4ea7\u6e05\u67e5\u63a7\u5236\uff0c\u91c7\u53d6\u5b9a\u671f\u76d8\u70b9\u7684\u63aa\u65bd\u786e\u4fdd\u8d44\u4ea7\u7684\u5b89\u5168\u5b8c\u6574\u30025.\u5185\u90e8\u62a5\u544a\u63a7\u5236\uff0c\u53ca\u65f6\u5168\u9762\u5730\u53cd\u6620\u7ecf\u6d4e\u6d3b\u52a8\u7684\u60c5\u51b5\u30026.\u7535\u5b50\u4fe1\u606f\u6280\u672f\u63a7\u5236\uff0c\u52a0\u5f3a\u7535\u5b50\u4fe1\u606f\u7cfb\u7edf\u7684\u5f00\u53d1\u548c\u7ef4\u62a4\uff0c\u5c3d\u91cf\u51cf\u5c11\u4eba\u4e3a\u64cd\u7eb5\u56e0\u7d20\u7684\u5f71\u54cd\u3002\u5185\u5ba1\u90e8\u95e8\u8fd8\u5e94\u7ecf\u5e38\u5bf9\u5185\u90e8\u63a7\u5236\u5236\u5ea6\u8fdb\u884c\u8bc4\u4ef7\uff0c\u53ca\u65f6\u53d1\u73b0\u5185\u90e8\u63a7\u5236\u7684\u8584\u5f31\u73af\u8282\uff0c\u5236\u5b9a\u6539\u8fdb\u63aa\u65bd\u3002\u8d22\u653f\u7ba1\u7406\u662f\u4e00\u4e2a\u5355\u4f4d\u7684\u201c\u7ba1\u5bb6\u201d\uff0c\u5f97\u5f53\u4e0e\u5426\u5173\u7cfb\u5355\u4f4d\u7684\u76db\u8870\u3001\u5bcc\u8d2b\u548c\u5bbd\u7a98\u3002\u7279\u522b\u5728\u76ee\u524d\u7ecf\u6d4e\u4e0d\u592a\u666f\u6c14\u7684\u5f62\u52bf\u4e0b\uff0c\u63a2\u7a76\u8d22\u653f\u7ba1\u7406\u5bf9\u7b56\u5c24\u663e\u91cd\u8981\u3002
\u968f\u7740\u793e\u4f1a\u4e3b\u4e49\u5e02\u573a\u7ecf\u6d4e\u4f53\u5236\u7684\u5efa\u7acb\u548c\u5b8c\u5584\uff0c \u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u6709\u5229\u4e8e\u52a0\u5f3a\u8d22\u653f\u8d44\u91d1\u6536\u652f\u7684\u7ba1\u7406\u548c\u76d1\u7763\uff0c\u89c4\u8303\u8d22\u52a1\u7ba1\u7406\u548c\u4f1a\u8ba1\u884c\u4e3a\uff0c\u63d0\u9ad8\u8d22\u653f\u8d44\u91d1\u4f7f\u7528\u6548\u76ca\uff0c\u4e3a\u6784\u7b51\u516c\u5171\u8d22\u653f\u6846\u67b6\u3001\u5b9e\u73b0\u56fd\u5e93\u96c6\u4e2d\u6536\u4ed8\u5236\u5ea6\u5960\u5b9a\u57fa\u7840\uff0c\u5efa\u7acb\u516c\u5f00\u3001\u9ad8\u6548\u3001\u5ec9\u6d01\u3001\u52a1\u5b9e\u7684\u8d22\u653f\u7ba1\u7406\u8fd0\u884c\u673a\u5236\u3002\u56e0\u6b64\uff0c\u5168\u9762\u5f00\u5c55\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u5de5\u4f5c\u52bf\u5728\u5fc5\u884c\u3002 \u4e00\u3001\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u7684\u6210\u6548 \u6211\u6821\u4f5c\u4e3a\u6559\u80b2\u7cfb\u7edf\u7b2c\u4e8c\u6279\u8bd5\u70b9\u5355\u4f4d\u7eb3\u5165\u4f1a\u8ba1\u6838\u7b97\u4e2d\u5fc3\u2026\u2026\u901a\u8fc7\u4e00\u5e74\u591a\u7684\u5b9e\u8df5\uff0c\u5df2\u7ecf\u5728\u52a0\u5f3a\u8d22\u653f\u8d44\u91d1\u7684\u7ba1\u7406\uff0c\u4fc3\u8fdb\u515a\u98ce\u5ec9\u653f\u5efa\u8bbe\uff0c\u4ece\u6e90\u5934\u4e0a\u9632\u6b62\u8150\u8d25\u73b0\u8c61\u7684\u4ea7\u751f\u7b49\u65b9\u9762\u8d77\u5230\u4e86\u660e\u663e\u7684\u4f5c\u7528\uff0c\u4e3a\u8fdb\u4e00\u6b65\u5b9e\u65bd\u56fd\u5e93\u96c6\u4e2d\u6536\u4ed8\u5236\u5ea6\u5960\u5b9a\u4e86\u57fa\u7840\uff0c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u7684\u4f5c\u7528\u6b63\u9010\u6e10\u5f97\u5230\u4e86\u663e\u73b0\u3002\u5177\u4f53\u8868\u73b0\u5728\uff1a \uff08\u4e00\uff09\u89c4\u8303\u4e86\u4f1a\u8ba1\u6838\u7b97\uff0c\u63d0\u9ad8\u4e86\u4f1a\u8ba1\u4fe1\u606f\u8d28\u91cf\u548c\u5de5\u4f5c\u6548\u7387 \u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u540e\uff0c\u6211\u6821\u7684\u4f1a\u8ba1\u4e1a\u52a1\u7eb3\u5165\u4e86\u4f1a\u8ba1\u4e2d\u5fc3\u7edf\u4e00\u6838\u7b97\uff0c\u4e2d\u5fc3\u9009\u914d\u4e86\u4e1a\u52a1\u7d20\u8d28\u8f83\u9ad8\u7684\u4e13\u804c\u4f1a\u8ba1\uff0c\u8fd0\u7528\u4f1a\u8ba1\u7535\u7b97\u5316\u7cfb\u7edf\uff0c\u4e25\u683c\u6309\u7167\u56fd\u5bb6\u7edf\u4e00\u4f1a\u8ba1\u5236\u5ea6\u8fdb\u884c\u6838\u7b97\uff0c\u5927\u5927\u63d0\u9ad8\u4e86\u4f1a\u8ba1\u6838\u7b97\u5de5\u4f5c\u7684\u8d28\u91cf\u548c\u4f1a\u8ba1\u5de5\u4f5c\u6548\u7387\uff0c\u4fdd\u8bc1\u4e86\u4f1a\u8ba1\u6838\u7b97\u8d44\u6599\u7684\u771f\u5b9e\u6027\u3001\u5b8c\u6574\u6027\u3001\u53ca\u65f6\u6027\u548c\u7edf\u4e00\u6027 \uff08\u4e8c\uff09\u8d22\u653f\u8d44\u91d1\u7684\u8c03\u5ea6\u8d8b\u4e8e\u5408\u7406\uff0c\u63d0\u9ad8\u4e86\u8d44\u91d1\u4f7f\u7528\u6548\u76ca \u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u540e\uff0c\u652f\u51fa\u5355\u4f4d\u7684\u8d22\u653f\u8d44\u91d1\u96c6\u4e2d\u5728\u4f1a\u8ba1\u4e2d\u5fc3\u7684\u5355\u4e00\u8d26\u6237\u4e0a\uff0c\u6709\u5229\u4e8e\u8d22\u653f\u90e8\u95e8\u5bf9\u8d44\u91d1\u52a0\u5f3a\u7edf\u4e00\u8c03\u5ea6\u548c\u7ba1\u7406\uff0c\u4f7f\u8d44\u91d1\u8c03\u5ea6\u66f4\u52a0\u7075\u6d3b\uff0c\u4ece\u6839\u672c\u4e0a\u6539\u53d8\u4e86\u8d22\u653f\u8d44\u91d1\u7ba1\u7406\u5206\u6563\uff0c\u5404\u652f\u51fa\u5355\u4f4d\u591a\u5934\u5f00\u6237\u3001\u91cd\u590d\u5f00\u6237\u7684\u6df7\u4e71\u5c40\u9762\uff0c\u675c\u7edd\u4e86\u9884\u7b97\u6267\u884c\u4e2d\u514b\u6263\u622a\u7559\u3001\u632a\u7528\u8d22\u653f\u8d44\u91d1\u7b49\u73b0\u8c61\uff0c\u6709\u6548\u5730\u63d0\u9ad8\u4e86\u8d44\u91d1\u4f7f\u7528\u6548\u76ca\uff0c\u4fdd\u8bc1\u4e86\u8d22\u653f\u8d44\u91d1\u7684\u5b89\u5168\u3002 \uff08\u4e09\uff09\u52a0\u5f3a\u4e86\u4f1a\u8ba1\u76d1\u7763\uff0c\u51cf\u5c11\u4e86\u8d22\u52a1\u652f\u51fa\u4e2d\u53ef\u80fd\u53d1\u751f\u7684\u8fdd\u89c4\u8fdd\u6cd5\u884c\u4e3a \u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u540e\uff0c\u7eb3\u5165\u4f1a\u8ba1\u4e2d\u5fc3\u7ba1\u7406\u7684\u5355\u4f4d\u6240\u6709\u652f\u51fa\u90fd\u901a\u8fc7\u4f1a\u8ba1\u4e2d\u5fc3\u4e00\u4e2a\u8d26\u6237\u8fdb\u51fa\uff0c\u8fdb\u884c\u7edf\u4e00\u6838\u7b97\uff0c\u4f1a\u8ba1\u4e2d\u5fc3\u6709\u6743\u5bf9\u5404\u5355\u4f4d\u7684\u652f\u51fa\u4e8b\u9879\u548c\u51ed\u8bc1\u8fdb\u884c\u5408\u7406\u6027\u3001\u5408\u6cd5\u6027\u5ba1\u67e5\uff0c\u5bf9\u4e0d\u7b26\u5408\u653f\u7b56\u3001\u6cd5\u89c4\u89c4\u5b9a\u7684\u652f\u51fa\u548c\u51ed\u8bc1\u8981\u6c42\u6709\u5173\u5355\u4f4d\u7ea0\u6b63\u6216\u8865\u529e\u624b\u7eed\uff0c\u5728\u4e00\u5b9a\u7a0b\u5ea6\u4e0a\u675c\u7edd\u4e86\u8fc7\u53bb\u7528\u767d\u6761\uff0c\u4e09\u8054\u5355\u7b49\u975e\u6b63\u5f0f\u53d1\u7968\u5165\u5e10\u7684\u60c5\u51b5\uff0c\u540c\u65f6\u63d0\u9ad8\u4e86\u53d1\u7968\u5229\u7528\u7684\u900f\u660e\u5ea6\uff0c\u675c\u7edd\u5546\u5bb6\u591a\u5f00\uff0c\u9020\u5047\uff0c\u5077\u9003\u7a0e\u6b3e\u7684\u53d1\u751f\uff0c\u51cf\u5c11\u4e86\u90e8\u5206\u5355\u4f4d\u5728\u4f7f\u7528\u56fd\u5bb6\u8d44\u91d1\u4e0a\u7684\u968f\u610f\u6027\uff0c\u7ed9\u8d2a\u6c61\u72af\u7f6a\u548c\u6325\u970d\u6d6a\u8d39\u884c\u4e3a\u4eae\u8d77\u4e86\u7ea2\u706f\u3002 \uff08\u56db\uff09\u4fc3\u8fdb\u4e86\u8d22\u653f\u9884\u7b97\u5236\u5ea6\u6539\u9769\uff0c\u786e\u4fdd\u653f\u5e9c\u91c7\u8d2d\u5de5\u4f5c\u7684\u987a\u5229\u5b9e\u65bd \u4f1a\u8ba1\u4e2d\u5fc3\u63a5\u53d7\u652f\u4ed8\u7533\u8bf7\u7684\u4f9d\u636e\u662f\u5355\u4f4d\u7684\u9884\u7b97\u6307\u6807\uff0c\u6ca1\u6709\u9884\u7b97\u6307\u6807\u6216\u8d85\u9884\u7b97\u6307\u6807\u7684\u652f\u4ed8\u7533\u8bf7\uff0c\u4f1a\u8ba1\u4e2d\u5fc3\u6709\u6743\u4e88\u4ee5\u62d2\u7edd\uff0c\u6240\u6709\u5f00\u652f\u5728\u5355\u4f4d\u5ba1\u6838\u7684\u57fa\u7840\u4e0a\u518d\u7ecf\u4f1a\u8ba1\u4e2d\u5fc3\u5ba1\u6838\u5165\u8d26\uff0c\u4ece\u800c\u8d77\u5230\u5f3a\u5316\u90e8\u95e8\u9884\u7b97\u7ea6\u675f\u7684\u4f5c\u7528\uff0c\u4fdd\u8bc1\u4e86\u5404\u9879\u5f00\u652f\u7b26\u5408\u4f1a\u8ba1\u5236\u5ea6\u548c\u90e8\u95e8\u9884\u7b97\u7684\u8981\u6c42\u3002\u800c\u653f\u5e9c\u91c7\u8d2d\u8d44\u91d1\u7531\u4f1a\u8ba1\u6838\u7b97\u4e2d\u5fc3\u7edf\u4e00\u652f\u4ed8\uff0c\u8d44\u91d1\u76f4\u8fbe\u4f9b\u5e94\u5546\uff0c\u51cf\u5c11\u4e86\u4e2d\u95f4\u73af\u8282\uff0c\u675c\u7edd\u4e86\u56de\u6263\u7b49\u95ee\u9898\uff0c\u52a0\u5feb\u4e86\u8d44\u91d1\u5468\u8f6c\uff0c\u65e2\u4fdd\u8bc1\u4e86\u4e13\u6b3e\u4e13\u7528\uff0c\u53c8\u63d0\u9ad8\u4e86\u8d44\u91d1\u4f7f\u7528\u6548\u76ca\u3002 \u4e8c\u3001\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u5b58\u5728\u7684\u95ee\u9898 \u4f1a\u8ba1\u7684\u96c6\u4e2d\u6838\u7b97\u662f\u52a0\u5f3a\u8d22\u52a1\u3001\u8d22\u653f\u8d44\u91d1\u7ba1\u7406\u7684\u4e00\u9879\u65b0\u4e3e\u63aa\uff0c\u5728\u5b83\u7684\u521d\u59cb\u9636\u6bb5\u548c\u4efb\u4f55\u65b0\u751f\u4e8b\u7269\u4e00\u6837\uff0c\u4e5f\u5fc5\u7136\u5b58\u5728\u5176\u5c40\u9650\u6027\u548c\u4e0d\u591f\u5b8c\u5584\u7684\u5730\u65b9\u3002\u5f52\u7ed3\u8d77\u6765\u6709\u4ee5\u4e0b\u51e0\u70b9\uff1a \uff08\u2014\uff09\u8ba4\u8bc6\u4e0a\u7684\u9519\u4f4d \u9996\u5148\u5bf9\u7edf\u7ba1\u5355\u4f4d\u6765\u8bb2\uff0c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u540e\uff0c\u6539\u53d8\u4e86\u8fc7\u53bb\u652f\u51fa\u53ea\u8981\u5355\u4f4d\u9886\u5bfc\u201c\u4e00\u652f\u7b14\u201d\u5c31\u53ef\u62a5\u9500\uff0c\u96c6\u4e2d\u6838\u7b97\u540e\uff0c\u5355\u4f4d\u9886\u5bfc\u7b7e\u4e86\u5b57\u8fd8\u987b\u4e2d\u5fc3\u603b\u4f1a\u8ba1\u5ba1\u6838\u540e\u624d\u80fd\u62a5\u9500\u3002\uff0c\u64a4\u6d88\u4f1a\u8ba1\u673a\u6784\u540e\uff0c\u4f1a\u8ba1\u5de5\u4f5c\uff0c\u8d22\u52a1\u7ba1\u7406\u7684\u4e3b\u52a8\u6027\u3001\u79ef\u6781\u6027\u53d7\u5230\u5f71\u54cd\u3002 \uff08\u4e8c\uff09\u7ba1\u7406\u6a21\u5f0f\u4e0a\u7684\u7f3a\u9677 \u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u540e\uff0c\u4f1a\u8ba1\u4e2d\u5fc3\u4e00\u4eba\u7ba1\u5341\u591a\u4e2a\u5355\u4f4d\u7684\u8d26\uff0c\u5927\u5385\u5f0f\u7684\u5de5\u4f5c\u6a21\u5f0f\uff0c\u96be\u4ee5\u5bf9\u7edf\u7ba1\u5355\u4f4d\u5b9e\u65bd\u5168\u8fc7\u7a0b\u7684\u4f1a\u8ba1\u76d1\u7763\uff0c\u8868\u73b0\u5728\u652f\u51fa\u7684\u5408\u7406\u6027\uff0c\u53d1\u7968\u7684\u771f\u5b9e\u6027\u96be\u4ee5\u628a\u63e1\uff0c\u9020\u6210\u4e86\u8d22\u52a1\u7ba1\u7406\u4e0e\u4f1a\u8ba1\u6838\u7b97\u5206\u79bb\uff0c\u5931\u53bb\u4e86\u5b9e\u5730\u5b9e\u65f6\u76d1\u7763\u7684\u4f18\u52bf\uff0c\u5355\u4f4d\u62a5\u8d26\u65f6\uff0c\u4f1a\u8ba1\u4e2d\u5fc3\u53ea\u80fd\u6839\u636e\u7968\u636e\u6765\u5224\u65ad\uff0c\u4e00\u662f\u770b\u5355\u4f4d\u62a5\u8d26\u53d1\u7968\u7684\u624b\u7eed\u662f\u5426\u5b8c\u5907\uff1b\u4e8c\u662f\u770b\u7968\u636e\u662f\u5426\u89c4\u8303\u5408\u6cd5\u3002\u53ea\u8981\u624b\u7eed\u5b8c\u5907\uff0c\u7968\u636e\u5408\u6cd5\u6709\u6548\uff0c\u4e0d\u7ba1\u53cd\u6620\u7684\u7ecf\u6d4e\u5185\u5bb9\u662f\u5426\u771f\u5b9e\uff0c\u90fd\u5fc5\u987b\u62a5\u9500\u3002\u4f1a\u8ba1\u4e2d\u5fc3\u6574\u5929\u5fd9\u4e8e\u62a5\u8d26\u7ed3\u8d26\u8bb0\u8d26\uff0c\u65e0\u6cd5\u987e\u53ca\u53d1\u7968\u5185\u5bb9\u7684\u771f\u5b9e\u6027\u3002\u62a5\u5e10\u5458\u4e00\u4eba\u517c\u4e24\u804c\uff0c\u5355\u4f4d\u9886\u5bfc\u7b7e\u5b57\u540e\u76f4\u63a5\u53bb\u4f1a\u8ba1\u4e2d\u5fc3\u62a5\u9500\uff0c\u8fdd\u80cc\u4e86\u300a\u5185\u90e8\u4f1a\u8ba1\u63a7\u5236\u57fa\u672c\u89c4\u8303\uff08\u8bd5\u884c\uff09\u300b\u6761\u4f8b\u4e2d\uff0c\u4e0d\u76f8\u5bb9\u804c\u52a1\u76f8\u4e92\u5206\u79bb\u7684\u539f\u5219\uff0c\u7f3a\u4e4f\u6709\u6548\u7684\u4e2d\u95f4\u63a7\u5236\uff0c\u4f1a\u8ba1\u76d1\u7763\u804c\u80fd\u96be\u4ee5\u771f\u6b63\u5b9e\u73b0\u3002 \uff08\u4e09\uff09\u5206\u8d26\u7ba1\u7406\u4e0a\u7684\u5355\u4e00\u6027 \u4f1a\u8ba1\u4e2d\u5fc3\u76d1\u7ba1\u7684\u91cd\u70b9\u662f\u5355\u4f4d\u7684\u8d22\u52a1\u6536\u652f\uff0c\u5bf9\u5404\u5355\u4f4d\u7684\u6536\u5165\u76d1\u7ba1\u5c1a\u672a\u4ecb\u5165\uff0c\u6536\u5165\u6e38\u79bb\u4e8e\u4f1a\u8ba1\u4e2d\u5fc3\u7edf\u7ba1\u8d26\u7684\u4f53\u5916\u3002\u5b9e\u884c\u7968\u6b3e\u5206\u79bb\uff0c\u6309\u89c4\u5b9a\u6536\u8d39\u6536\u5165\u3001\u8fd4\u8fd8\u8d44\u91d1\u76f4\u63a5\u7f34\u5165\u56fd\u5e93\u6536\u5165\u6237\uff0c\u5355\u4f4d\u81ea\u5df1\u5efa\u7acb\u53f0\u8d26\uff0c\u4e0e\u4f1a\u8ba1\u4e2d\u5fc3\u4e0d\u53d1\u751f\u4efb\u4f55\u5173\u7cfb\uff0c\u4f1a\u8ba1\u4e2d\u5fc3\u4e0d\u4f5c\u8d26\u52a1\u5904\u7406\u3002\u8fd9\u6837\u5c31\u5f62\u6210\u4e86\u6536\u5165\u7968\u636e\u5728\u56fd\u5e93\uff0c\u652f\u51fa\u7b49\u4f1a\u8ba1\u6863\u6848\u5728\u4f1a\u8ba1\u4e2d\u5fc3\uff0c\u8d44\u4ea7\u53ca\u660e\u7ec6\u8d26\u5728\u5355\u4f4d\u7684\u201c\u677f\u5757\u201d\u7ed3\u6784\uff0c\u5355\u4f4d\u4f1a\u8ba1\u8d44\u6599\u7684\u5b8c\u6574\u6027\u88ab\u7834\u574f\u3002\u7279\u522b\u662f\u5728\u56fa\u5b9a\u8d44\u4ea7\u7684\u540e\u7eed\u63a7\u5236\u4e0a\uff0c\u4f1a\u8ba1\u6838\u7b97\u4e0e\u8d22\u4ea7\u7269\u8d44\u7ba1\u7406\u76f8\u8131\u8282\uff0c\u7ed3\u679c\u9020\u6210\u4f1a\u8ba1\u4fe1\u606f\u8d28\u91cf\u96be\u4ee5\u63d0\u9ad8\uff1b\u6709\u4e9b\u5355\u4f4d\u7684\u56fa\u5b9a\u8d44\u4ea7\u660e\u7ec6\u8d26\u6ca1\u6709\u5982\u5b9e\u767b\u8bb0\uff0c\u8d26\u5b9e\u4e0d\u7b26\uff0c\u5bb6\u5e95\u4e0d\u6e05\uff0c\u8d26\u5916\u8d44\u4ea7\u6d41\u5931\u73b0\u8c61\u4e5f\u65f6\u6709\u53d1\u751f\uff0c\u81f4\u4f7f\u4e2d\u5fc3\u7684\u8d26\u4e0e\u5355\u4f4d\u5b9e\u7269\u4e0d\u7b26\u3002 \uff08\u56db\uff09\u4f1a\u8ba1\u4e2d\u5fc3\u4e0e\u8d22\u653f\u90e8\u95e8\u5bf9\u63a5\u4e0a\u7684\u7f3a\u53e3 \u4e13\u9879\u8d44\u91d1\u662f\u4e13\u95e8\u7528\u4e8e\u6307\u5b9a\u9879\u76ee\u7684\u8d44\u91d1\uff0c\u4e13\u9879\u7ecf\u8d39\u62e8\u5165\u65f6\uff0c\u6709\u4e9b\u5355\u4f4d\u6df7\u6dc6\u4e0d\u6e05\uff0c\u4f1a\u8ba1\u4e2d\u5fc3\u53c8\u4e0d\u5f97\u4e86\u89e3\uff0c\u9020\u6210\u5355\u4f4d\u6324\u5360\u632a\u7528\uff0c\u4e13\u9879\u7ecf\u8d39\u6838\u7b97\u5931\u771f\u3002\u5f62\u6210\u4e13\u9879\u8d44\u91d1\u201c\u8dd1\u201d\u201c\u5192\u201d\u201c\u6ef4\u201d\u201c\u6f0f\u201d\uff0c\u652f\u51fa\u6548\u7387\u4e0d\u9ad8\u3002\u4f1a\u8ba1\u4e2d\u5fc3\u4e3b\u8981\u8d1f\u8d23\u5927\u91cf\u7684\u4f1a\u8ba1\u6838\u7b97\uff0c\u5e76\u672a\u76f4\u63a5\u53c2\u4e0e\u8d22\u653f\u90e8\u95e8\u5185\u90e8\u804c\u80fd\u673a\u6784\u5de5\u4f5c\uff0c\u56e0\u6b64\u5bf9\u8d22\u653f\u90e8\u95e8\u7684\u4e1a\u52a1\uff0c\u653f\u7b56\u53d8\u5316\u65e0\u6cd5\u77e5\u6653\uff0c\u8fd9\u6837\u4f1a\u8ba1\u4e2d\u5fc3\u5c31\u6ca1\u6709\u80fd\u529b\u548c\u6761\u4ef6\u4ee3\u66ff\u8d22\u653f\u90e8\u95e8\u5b9e\u65bd\u8d22\u653f\u76d1\u7763\u3002\u800c\u8d22\u653f\u90e8\u95e8\u8ba4\u4e3a\u9884\u7b97\u5355\u4f4d\u7edf\u8fdb\u4e86\u4f1a\u8ba1\u4e2d\u5fc3\uff0c\u4ee5\u4e3a\u201c\u4e00\u7edf\u5c31\u7075\u201d\uff0c\u653e\u677e\u4e86\u8d22\u653f\u76d1\u7ba1\uff0c\u5f62\u6210\u4e86\u65b0\u7684\u76d1\u7ba1\u6b7b\u89d2\u3002 \u4e09\u3001\u5bf9\u5b8c\u5584\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u7684\u51e0\u70b9\u8bbe\u60f3 \u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u662f\u8fd1\u51e0\u5e74\u6765\u63a8\u884c\u7684\u4f1a\u8ba1\u5236\u5ea6\u6539\u9769\uff0c\u6ca1\u6709\u73b0\u6210\u7684\u7ecf\u9a8c\u548c\u56fa\u5b9a\u7684\u6a21\u5f0f\u53ef\u5faa\uff0c\u5982\u4f55\u4e0d\u65ad\u6539\u8fdb\u548c\u5b8c\u5584\uff0c\u4ee5\u9002\u5e94\u7ecf\u6d4e\u53d1\u5c55\u548c\u7ba1\u7406\u7684\u9700\u8981\uff0c\u73b0\u63d0\u51e0\u70b9\u8bbe\u60f3\uff1a \uff08\u4e00\uff09\u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u4e0e\u56fd\u5e93\u96c6\u4e2d\u6536\u4ed8\u7684\u76f8\u4e92\u878d\u5408 \u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u5236\u548c\u56fd\u5e93\u96c6\u4e2d\u6536\u4ed8\u5236\u662f\u8d22\u653f\u90e8\u95e8\u516c\u5171\u8d22\u653f\u6539\u9769\u7684\u4e24\u9879\u91cd\u8981\u5185\u5bb9\u3002\u5176\u76ee\u7684\u662f\u8fdb\u4e00\u6b65\u63d0\u9ad8\u8d22\u653f\u8d44\u91d1\u7684\u4f7f\u7528\u6548\u76ca\u548c\u52a0\u5f3a\u4f1a\u8ba1\u76d1\u7763\uff0c\u6709\u5229\u4e8e\u8d22\u653f\u8d44\u91d1\u7edf\u4e00\u8c03\u5ea6\uff0c\u964d\u4f4e\u8d22\u653f\u8d44\u91d1\u7684\u8fd0\u884c\u6210\u672c\u3002\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u7684\u987a\u5229\u5b9e\u65bd\u548c\u7a33\u5065\u8fd0\u884c\uff0c\u4e3a\u5b9e\u884c\u56fd\u5e93\u96c6\u4e2d\u6536\u4ed8\u5236\u5ea6\u6253\u4e0b\u4e86\u826f\u597d\u57fa\u7840\u3002\u63d0\u9ad8\u4e86\u4f1a\u8ba1\u4fe1\u606f\u8d28\u91cf\uff0c\u4fdd\u8bc1\u62a5\u8868\u6570\u636e\u7684\u771f\u5b9e\u6027\u3001\u5168\u9762\u6027\u53ca\u4f1a\u8ba1\u4fe1\u606f\u7684\u53ef\u5229\u7528\u6027\uff0c\u6709\u5229\u4e8e\u5bf9\u5355\u4f4d\u6536\u652f\u60c5\u51b5\u7684\u5168\u9762\u4e86\u89e3\uff0c\u4fdd\u8bc1\u5355\u4f4d\u4f1a\u8ba1\u6838\u7b97\u7684\u5b8c\u6574\u6027\u3002 \uff08\u4e8c\uff09\u6784\u5efa\u65b0\u578b\u7684\u8d22\u653f\u7a3d\u67e5\u76d1\u7763\u673a\u5236\uff0c\u5efa\u7acb\u8d22\u653f\u7a3d\u67e5\u3001\u5ba1\u8ba1\u3001\u8d44\u91d1\u7ee9\u6548\u8bc4\u4ef7\u90e8\u95e8 \u65b0\u578b\u7684\u8d22\u653f\u7a3d\u67e5\u90e8\u95e8\u901a\u8fc7\u52a0\u5f3a\u8d22\u653f\u76d1\u7763\uff0c\u52a0\u5927\u5bf9\u8fdd\u6cd5\u4e71\u7eaa\u884c\u4e3a\u7684\u5904\u7f5a\u529b\u5ea6\uff0c\u63d0\u9ad8\u8d22\u653f\u76d1\u7763\u7684\u5a01\u6151\u529b\uff1b\u53ef\u4ee5\u5bf9\u7ecf\u8d39\u652f\u51fa\u7684\u5185\u5bb9\u53ca\u65f6\u8fdb\u884c\u5206\u6790\uff0c\u5b9e\u5730\u5b9e\u65f6\u76d1\u7763\uff1b\u63d0\u9ad8\u8d22\u52a1\u7684\u900f\u660e\u5ea6\uff0c\u8ba9\u793e\u4f1a\u548c\u7fa4\u4f17\u6765\u76d1\u7763\uff0c\u5f62\u6210\u76d1\u7763\u5408\u529b\uff0c\u4ece\u6e90\u5934\u4e0a\u9884\u9632\u548c\u6cbb\u7406\u8150\u8d25\u3002\u8d22\u653f\u90e8\u95e8\u5f15\u5165\u8d22\u653f\u8d44\u91d1\u7ee9\u6548\u5ba1\u8ba1\u673a\u5236\uff0c\u5e94\u4e0e\u4ee5\u5f80\u5355\u7eaf\u67e5\u8d26\u5f0f\u7684\u5ba1\u8ba1\u4e0d\u540c\uff0c\u7ee9\u6548\u5ba1\u8ba1\u4e0d\u4ec5\u8981\u67e5\u6e05\u8d26\u76ee\uff0c\u800c\u4e14\u5e94\u63d0\u51fa\u964d\u4f4e\u653f\u5e9c\u7ba1\u7406\u6210\u672c\u3001\u63d0\u9ad8\u8d44\u91d1\u4f7f\u7528\u6709\u6548\u6027\u7684\u5177\u4f53\u5efa\u8bae\u3002\u5426\u5219\uff0c\u7ee9\u6548\u5ba1\u8ba1\u5c31\u4f1a\u6709\u5f53\u5bb6\u7406\u8d22\u201c\u4e0d\u5584\u201d\u7684\u8bb0\u5f55 \uff08\u4e09\uff09\u4f1a\u8ba1\u4e2d\u5fc3\u8f6c\u53d8\u804c\u80fd\uff0c\u52a0\u5f3a\u652f\u51fa\u76d1\u7763\uff0c\u4ece\u6838\u7b97\u578b\u5411\u7ba1\u7406\u578b\u8f6c\u5316 \u76ee\u524d\u4f1a\u8ba1\u4e2d\u5fc3\u65e5\u5e38\u4e3b\u8981\u7684\u5de5\u4f5c\u662f\u8d44\u91d1\u652f\u4ed8\u548c\u4f1a\u8ba1\u6838\u7b97\uff0c\u5982\u679c\u5c06\u4f1a\u8ba1\u4e2d\u5fc3\u4f5c\u4e3a\u4e00\u4e2a\u8bb0\u8d26\u673a\u6784\u662f\u8fdc\u8fdc\u4e0d\u591f\u7684\uff0c\u66f4\u8981\u7740\u91cd\u9884\u7b97\u6267\u884c\u4fe1\u606f\u7684\u53cd\u9988\u548c\u63a7\u5236\u3002\u901a\u8fc7\u6838\u5bf9\u5404\u90e8\u95e8\u9884\u7b97\u6307\u6807\u60c5\u51b5\uff0c\u4e25\u683c\u63a7\u5236\u7528\u6b3e\u8fdb\u5ea6\uff0c\u5bf9\u9884\u7b97\u6307\u6807\u5b9e\u884c\u5373\u65f6\u63a7\u5236\uff0c\u675c\u7edd\u8d85\u9884\u7b97\u8ba1\u5212\u7528\u6b3e\u3002\u4f1a\u8ba1\u4e2d\u5fc3\u6536\u5230\u9884\u7b97\u5355\u4f4d\u652f\u4ed8\u7533\u8bf7\u540e\u5e94\u786e\u5b9a\u662f\u5426\u53ef\u4ee5\u652f\u4ed8\uff0c\u5982\u4f55\u652f\u4ed8\uff0c\u7136\u540e\u624d\u53ef\u4ee5\u901a\u77e5\u94f6\u884c\u4ed8\u6b3e\u3002\u4f1a\u8ba1\u4e2d\u5fc3\u8981\u4ece\u6838\u7b97\u578b\u5411\u7ba1\u7406\u578b\u8f6c\u53d8\uff0c\u5f7b\u5e95\u626d\u8f6c\u5c06\u4f1a\u8ba1\u4e2d\u5fc3\u89c6\u4f5c\u5355\u7eaf\u7684\u6838\u7b97\u673a\u6784\u7684\u89c2\u5ff5\u3002 \uff08\u56db\uff09\u5404\u7edf\u7ba1\u5355\u4f4d\u5207\u5b9e\u91cd\u89c6\u8d22\u52a1\u7ba1\u7406\u5de5\u4f5c\uff0c\u52a0\u5f3a\u62a5\u8d26\u4f1a\u8ba1\u961f\u4f0d\u5efa\u8bbe \u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u4e0d\u6539\u53d8\u5355\u4f4d\u4f1a\u8ba1\u8d23\u4efb\u4e3b\u4f53\uff0c\u4e0d\u51cf\u5c11\u5404\u90e8\u95e8\u8d22\u52a1\u804c\u80fd\uff0c\u800c\u4e14\u968f\u7740\u90e8\u95e8\u9884\u7b97\u3001\u56fd\u5e93\u96c6\u4e2d\u652f\u4ed8\u7b49\u8d22\u653f\u6539\u9769\u653f\u7b56\u7684\u51fa\u53f0\uff0c\u90e8\u95e8\u8d22\u52a1\u7ba1\u7406\u7684\u804c\u80fd\u8fd8\u9700\u66f4\u8fdb\u4e00\u6b65\u52a0\u5f3a\u3002\u56e0\u6b64\uff0c\u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u540e\uff0c\u7edf\u7ba1\u5355\u4f4d\u5e94\u66f4\u52a0\u91cd\u89c6\u8d22\u52a1\u7ba1\u7406\u5de5\u4f5c\u3002\u8d22\u653f\u90e8\u95e8\u53ca\u5355\u4f4d\u5e94\u5207\u5b9e\u6293\u7d27\u62a5\u8d26\u4f1a\u8ba1\u7684\u57f9\u8bad\u548c\u6559\u80b2\uff0c\u5f00\u5c55\u65f6\u95f4\u77ed\u3001\u6536\u6548\u9ad8\u3001\u9488\u5bf9\u6027\u5f3a\u7684\u5c97\u4f4d\u57f9\u8bad\u548c\u4e1a\u52a1\u5b66\u4e60\uff0c\u63d0\u9ad8\u4e13\u4e1a\u6c34\u5e73\uff0c\u52a0\u5f3a\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b49\u5404\u9879\u8d22\u653f\u6cd5\u89c4\u548c\u804c\u4e1a\u9053\u5fb7\u7684\u6559\u80b2\uff0c\u63d0\u9ad8\u62a5\u8d26\u4f1a\u8ba1\u7684\u804c\u4e1a\u9053\u5fb7\u6c34\u5e73\u548c\u6cd5\u5f8b\u77e5\u8bc6\uff0c\u901a\u8fc7\u4e00\u7cfb\u5217\u5236\u5ea6\uff0c\u5236\u7ea6\u62a5\u8d26\u4f1a\u8ba1\u7684\u5de5\u4f5c\u884c\u4e3a\uff0c\u4fdd\u8bc1\u62a5\u8d26\u4f1a\u8ba1\u8bda\u4fe1\u4e3a\u672c\uff0c\u7231\u5c97\u656c\u4e1a\uff0c\u575a\u6301\u51c6\u5219\uff0c\u4f7f\u5176\u5145\u5206\u53d1\u6325\u4f1a\u8ba1\u76d1\u7763\u7684\u7ebd\u5e26\u548c\u6865\u6881\u4f5c\u7528\u3002 \uff08\u4e94\uff09\u5b8c\u5584\u5185\u5916\u76d1\u63a7\u5236\u5ea6\uff0c\u786e\u4fdd\u8d22\u4ea7\u7269\u8d44\u7684\u5b89\u5168 \u52a0\u5f3a\u56fa\u5b9a\u8d44\u4ea7\u7ba1\u7406\uff0c\u8d22\u653f\u90e8\u95e8\u8981\u4e25\u683c\u754c\u5b9a\u56fa\u5b9a\u8d44\u4ea7\u8303\u56f4\uff0c\u4f7f\u4f1a\u8ba1\u4e2d\u5fc3\u80fd\u591f\u7edf\u4e00\u56fa\u5b9a\u8d44\u4ea7\u5165\u8d26\u53e3\u5f84\uff1b\u8fdb\u4e00\u6b65\u5b8c\u5584\u56fa\u5b9a\u8d44\u4ea7\u62a5\u5e9f\u5904\u7f6e\u5ba1\u6279\u5236\u5ea6\uff1b\u5065\u5168\u56fa\u5b9a\u8d44\u4ea7\u8d26\u52a1\u5ba1\u6838\u5236\u5ea6\uff0c\u52a0\u5f3a\u56fa\u5b9a\u8d44\u4ea7\u7ba1\u7406\u57fa\u7840\u5de5\u4f5c\uff0c\u505a\u5230\u5165\u8d26\u65f6\u6709\u9a8c\u6536\uff0c\u9886\u7528\u65f6\u6709\u767b\u8bb0\uff0c\u4fdd\u7ba1\u8d26\u4e0e\u5b9e\u7269\u4e00\u81f4\uff1b\u843d\u5b9e\u56fa\u5b9a\u8d44\u4ea7\u4f7f\u7528\u8d23\u4efb\u4eba\u5236\u5ea6\u3002\u8d22\u653f\u90e8\u95e8\u3001\u4f1a\u8ba1\u4e2d\u5fc3\u901a\u8fc7\u5b9a\u671f\u5168\u9762\u6e05\u67e5\u4e0e\u4e0d\u5b9a\u671f\u62bd\u67e5\u76f8\u7ed3\u5408\u7684\u65b9\u6cd5\uff0c\u53ca\u65f6\u638c\u63e1\u56fa\u5b9a\u8d44\u4ea7\u7684\u53d8\u52a8\u60c5\u51b5 \u603b\u4e4b\uff0c \u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\uff0c\u4e0d\u4ec5\u4ec5\u662f\u9884\u7b97\u7ba1\u7406\u65b9\u6cd5\u548c\u624b\u6bb5\u7684\u6539\u8fdb\uff0c\u662f\u843d\u5b9e\u4f9d\u6cd5\u884c\u653f\u7684\u4e00\u9879\u91cd\u8981\u5de5\u4f5c\u3002\u5b9e\u8df5\u8bc1\u660e\uff0c\u5c3d\u7ba1\u76ee\u524d\u5b9e\u884c\u4f1a\u8ba1\u96c6\u4e2d\u6838\u7b97\u8fd8\u5b58\u5728\u8bb8\u591a\u95ee\u9898\uff0c\u9700\u8981\u5b8c\u5584\uff0c\u4f46\u5728\u52a0\u5f3a\u8d22\u653f\u8d44\u91d1\u652f\u51fa\u7ba1\u7406\u3001\u6539\u53d8\u4f1a\u8ba1\u6838\u7b97\u65b9\u5f0f\u3001\u9884\u7b97\u6267\u884c\u60c5\u51b5\u63a7\u5236\u7b49\u65b9\u9762\u90fd\u5df2\u53d6\u5f97\u4e86\u6210\u529f\u7684\u7ecf\u9a8c\uff0c\u6211\u4eec\u5e94\u5145\u5206\u8ba4\u8bc6\u96c6\u4e2d\u6838\u7b97\u6539\u9769\u7684\u91cd\u8981\u6027\u3002\u660e\u786e\u4f1a\u8ba1\u4e2d\u5fc3\u4f5c\u4e3a\u9884\u7b97\u6267\u884c\u673a\u6784\u7684\u5730\u4f4d\uff0c\u4ee5\u9884\u7b97\u6267\u884c\u4e3a\u4e3b\u8981\u4efb\u52a1\uff0c\u8f6c\u53d8\u5de5\u4f5c\u804c\u80fd\uff0c\u7406\u987a\u5185\u5916\u5173\u7cfb\uff0c\u5c3d\u5feb\u4ece\u4ee5\u8d22\u653f\u96c6\u4e2d\u6536\u4ed8\u5236\u4e3a\u4e3b\u8981\u5f62\u5f0f\u7684\u4f1a\u8ba1\u6838\u7b97\u4e2d\u5fc3\u6539\u9769\u5411\u89c4\u8303\u7684\u56fd\u5e93\u96c6\u4e2d\u6536\u4ed8\u5236\u8fc7\u6e21\u3002\u76f8\u5173\u70ed\u8bcd\uff1a\u4f1a\u8ba1\u6838\u7b97\u7ba1\u7406
长期以来,行政事业单位经费实行财政分配、单位包干、分散核算的制度。随着社会主义市场经济体制的建立和完善,这种制度的弊端逐步凸显。为了加强财政资金收支的管理和监督,规范财务管理和会计行为,提高财政资金使用效益;为了构筑公共财政框架、实现国库集中收付制度,建立公开、高效、廉洁、务实的财政管理运行机制,全面开展会计集中核算工作已势在必行。一、会计集中核算的重要意义会计集中核算是指政府成立会计中心,在资金所有权、使用权、财务自主权不变的前提下行政事业单位的银行账户、会计机构和会计岗位,以会计核算中心为单位集中办理会计核算工作和实行会计监督,是会计委派制改革中融会计核算、监督、服务于一体的一种形式。从一些地区和单位进行行政事业单位会计集中核算的试行情况来看,效果比较明显:一是从源头上控制了预算内资金乱支滥用、预算外收入体外循环和“小金库”等。
二是减少了部分单位及其工作人员浪费国家资金问题的发生,提高了资金的使用效益。
三是强化了财政监督,促进了廉政建设。通过实行统一的综合财政预算和奖金福利标准,平衡了部门与部门之间的利益关系,严格了各项支出管理
绛旓細浼氳闆嗕腑鏍哥畻鏄瀺浼氳鏈嶅姟鍜岀鐞嗙洃鐫ｄ负涓浣撶殑鏂板瀷浼氳绠＄悊妯″紡,鏄湪闆嗕腑鏍哥畻鍗曚綅鐨勮祫閲戞墍鏈夋潈銆佽祫閲戜娇鐢ㄦ潈鍜岃储鍔¤嚜涓绘潈涓嶅彉鐨勬儏鍐典笅,鐢变富绠￠儴闂ㄧ殑浼氳鏍哥畻涓績瀵瑰悇涓嬪睘鍗曚綅鐨勮储鍔℃敹鏀噰鍙栫粺涓寮璁捐处鎴枫佺粺涓浼氳鏍哥畻銆佺粺涓鏀朵粯璧勯噾銆佺粺涓璋冮厤璧勯噾鐨勭鐞嗗舰寮,鐩墠琛屾斂浜嬩笟鍗曚綅寮濮嬮噰鐢ㄨ繖绉嶆姤璐︽ā寮忋傜幇鏍规嵁浼氳闆嗕腑鏍哥畻鍒跺害鍦...
绛旓細浼氳闆嗕腑鏍哥畻鍒朵笅瀛樺湪鐨勯棶棰樹富瑕佸涓嬶細1銆佷細璁＄洃鐫ｅ伐浣滃瓨鍦ㄧ洸鐐广備細璁￠泦涓牳绠楀舰寮忎笅锛屼細璁′汉鍛樿劚绂讳簡鍚勫娲惧崟浣嶇殑瀹為檯涓氬姟宸ヤ綔锛屽緢闅捐缁嗕簡瑙ｆ儏鍐碉紱涓涓牳绠椾汉鍛樺張鍚屾椂璐熻矗澶氫釜鍗曚綅璐﹀姟锛屾棤鍔涘叏灞鎺屾彙姣忎釜鍗曚綅涓氬姟缁嗚妭锛岃浣夸細璁＄洃鐫ｇ殑鑱岃兘鏈変竴瀹氶毦搴︺傚叿浣撹锛屾牳绠楃珯瀹炶澶у巺寮忎綔涓氬拰鏍哥畻绔欏姙鍏殑宸ヤ綔妯″紡锛屽崟浣...
绛旓細濡備綍鍔犲己浼氳闆嗕腑鏍哥畻浼氳闆嗕腑鏍哥畻鍒舵槸浼氳濮旀淳鍒剁殑鍩烘湰褰㈠紡涔嬩竴銆備細璁￠泦涓牳绠楁槸浠ョ粺涓鏍哥畻涓烘墜娈,闆嗕腑璧勯噾涓哄熀纭銆傚畠鍦ㄨ鑼冧細璁″熀纭宸ヤ綔,鎻愰珮浼氳淇℃伅璐ㄩ噺,澧炲己璐㈡斂璧勯噾閫忔槑搴,鏈夋晥鎺у埗璐㈡斂鏀嚭,鍔犲揩璐㈡斂璧勯噾鐨勪娇鐢ㄦ晥鐜,瑙勮寖鏀惰垂琛屼负绛夋柟闈㈤兘璧峰埌浜嗙Н鏋佺殑浣滅敤銆傚氨鐩墠鍚勫湴浼氳闆嗕腑鏍哥畻鑰岃█,瀹冪殑涓昏妯″紡鏄疄琛屸滀竴璐︽埛,浜...
绛旓細浣嗘槸鍦ㄥ疄闄呭伐浣滀腑杩樻湁璁稿鍥伴毦鍒剁害鐫浼氳鐩戠潱浣滅敤鐨勫厖鍒嗗彂鎸ワ紝鑰屼笖鏂版儏鍐垫柊闂涔熶笉鏂嚭鐜帮紝浼氳鏍哥畻涓績鍦ㄥ饱琛屼細璁＄洃鐫ｈ亴璐ｇ殑鍚屾椂杩橀渶鍏奸【鍏钩銆佸″鏈嶅姟銆傛湰鏂囨嫙灏卞浣曞厖鍒嗗彂鎸浼氳闆嗕腑鏍哥畻鐨勪細璁＄洃鐫ｄ綔鐢紝鎻愬嚑鐐瑰缓璁備竴銆佺粺涓鏍囧噯锛屽仴鍏ㄤ細璁＄洃鐫ｅ埗搴︿細璁℃牳绠椾腑蹇冩渶鑳藉叏鏂逛綅銆佺涓鏃堕棿鍦板疄鏂戒細璁＄洃鐫ｏ紝鍙鏈...
绛旓細鍦ㄦ柊褰㈠娍涓,鍒堕犱笟鍔犲己浼氳鏍哥畻宸ヤ綔鐨勯噸瑕佹т笉瑷鑷槑銆傚埗閫犱笟瑕佹寲鎺樹細璁℃牳绠楀伐浣滃瓨鍦ㄧ殑闂,骞堕噰鍙栨湁閽堝鎬х殑鎺柦浜堜互瑙ｅ喅,浣垮埗閫犱笟涓哄浗姘戠粡娴庡彂灞曞仛鍑烘洿澶х殑璐＄尞銆 鍙傝冩枃鐚: [1]闂帀骞.鍏充簬浼氳鏍哥畻鍩虹宸ヤ綔鑻ュ共闂鐨勬帰璁ㄤ笌鎬濊僛J].鐜颁唬缁忔祹淇℃伅,2013(2). [2]寰愭檽浜.娴呰皥鍐呴儴鎺у埗瀵逛腑灏忎紒涓氫細璁℃牳绠楃殑褰卞搷[J...
绛旓細浼氳闆嗕腑鏍哥畻鍒朵綔涓轰竴绉嶅埗搴﹀苟闈炲畬缇庢棤缂猴紝杩樺瓨鍦ㄤ竴浜涢棶棰橈紝浣嗗叧閿槸瑕佺粨鍚堝舰鍔垮拰浠诲姟鐨勫彂灞曪紝浠庡疄闄呭嚭鍙戯紝涓嶆柇鍔犲己浼氳闆嗕腑鏍哥畻鍒剁殑绉戝鍖栥佸埗搴﹀寲鍜岃鑼冨寲寤鸿銆1銆佽浆鍙樹細璁¤亴鑳斤紝浠庢牳绠楀瀷鍚戠鐞嗗瀷杞寲銆傜洰鍓嶄細璁℃牳绠椾腑蹇冪殑涓昏宸ヤ綔鏄祫閲戞敮浠鍜屼細璁℃牳绠锛屽鏋滃皢浼氳鏍哥畻涓績浠呬粎浣滀负涓涓璐︽満鏋勬槸杩滆繙涓嶅...
绛旓細瀹炶浼氳闆嗕腑鏍哥畻鏀归潻鏄储鏀挎敮鍑虹鐞鍜岃储鍔′細璁鏍哥畻鏂瑰紡鐨勪竴椤归噸瑕佹敼闈╋紝瀹炶浼氳闆嗕腑鏍哥畻鍚庯紝鍗曚綅浼氳鏍哥畻涓璐㈠姟绠＄悊鑱岃兘鐩稿鍒嗙銆備簩銆佸缓绔嬪仴鍏ㄦ湁鏁堢殑鍐呴儴璐㈠姟绠＄悊鍒跺害銆傚缓绔嬪仴鍏ㄦ湁鏁堢殑鍗曚綅鍐呴儴璐㈠姟绠＄悊鍒跺害鏄崟浣嶈储鍔＄鐞嗙殑閲嶈鐜妭銆傚悇鍗曚綅涓鏄寤虹珛鍋ュ叏璐㈠姟绠＄悊宀椾綅璐ｄ换鍒躲備笁銆佸垏瀹鍔犲己鍗曚綅鏀舵敮绠＄悊銆傚姞寮烘敹鏀...
绛旓細鍑犲勾鏉ョ殑瀹¤缁撴灉琛ㄦ槑锛屽叾璐㈠姟鍦浼氳鏍哥畻涓績绠＄悊鐨勫崟浣嶏紝杩濈邯杩濊鐜拌薄閫愬勾鍑忓皯锛岃繚绾浠朵笉鏂笅闄嶃備絾浼氳鏍哥畻涓績浠嶅瓨鍦ㄤ竴浜涜杽寮辩幆鑺傦紝濡備綍鍔犲己瀵浼氳闆嗕腑鏍哥畻涓嬭瀹¤鍗曚綅鐨勫璁＄洃鐫ｏ紝浠嶉渶鎴戜滑杩涜鐮旂┒鎺㈣銆備竴銆佷細璁℃牳绠椾腑蹇冨瓨鍦ㄧ殑钖勫急鐜妭 锛堜竴锛夋湇鍔℃剰璇嗚杽寮便傚璁″彂鐜颁細璁℃牳绠椾腑蹇冧汉鍛樻満姊板湴涓哄仛璐﹁屽仛璐...
绛旓細濡備綍鍔犲己浼氳闆嗕腑鏍哥畻 浼氳闆嗕腑鏍哥畻鍒舵槸浼氳濮旀淳鍒剁殑鍩烘湰褰㈠紡涔嬩竴銆浼 璁￠泦涓牳绠鏄互缁熶竴鏍哥畻涓烘墜娈碉紝闆嗕腑璧勯噾涓哄熀纭銆傚畠鍦 瑙勮寖浼氳鍩虹宸ヤ綔锛屾彁楂樹細璁′俊鎭川閲忥紝澧炲己璐㈡斂璧勯噾閫 鏄庡害锛屾湁鏁堟帶鍒惰储鏀挎敮鍑猴紝鍔犲揩璐㈡斂璧勯噾鐨勪娇鐢ㄦ晥鐜囷紝瑙 鑼冩敹璐硅涓虹瓑鏂归潰閮借捣鍒颁簡绉瀬鐨勪綔鐢ㄣ傚氨鐩墠鍚勫湴浼氳闆嗕腑鏍哥畻鑰岃█锛屽畠鐨...
绛旓細浼氳闆嗕腑鏍哥畻鍒跺害鐨勫繀瑕佹у湪浜庯細1銆佹湁鍒╀簬鍚勯儴闂ㄥ垏瀹炴湁鏁堝湴璐交銆婁腑鍗庝汉姘戝叡鍜屽浗浼氳娉曘嬬殑瀹炴柦锛氫細璁￠泦涓牳绠楀埗搴︾殑瀹炴柦浣夸細璁＄殑瀹℃壒绋嬪簭鏇村姞涓ユ牸鍜屽鏍告墜缁洿鍔犲畬澶囷紝浠庤屽彲浠ユ洿濂藉湴鍙戞尌銆婁腑鍗庝汉姘戝叡鍜屽浗浼氳娉曘嬬殑浼氳鐩戠潱鑱岃兘浣滅敤銆2銆佹湁鍒╀簬瀹炵幇浼氳宸ヤ綔瑙勮寖鍖栫殑绠＄悊锛氫細璁￠泦涓牳绠楀埗搴︾殑瀹炴柦閫氳繃浜哄憳闆嗕腑...
