员工的培训、考试及车费分别应计入哪个会计科目? 员工的培训,考试,及车费分别应计入哪个会计科目?
\u5458\u5de5\u7684\u57f9\u8bad\uff0c\u8003\u8bd5\uff0c\u53ca\u8f66\u8d39\u5206\u522b\u5e94\u8ba1\u5165\u54ea\u4e2a\u4f1a\u8ba1\u79d1\u76ee\u4e0e\u5458\u5de5\u57f9\u8bad\u76f8\u5173\u7684\u8d39\u7528\uff08\u5305\u62ec\u57f9\u8bad\u8d39\u3001\u8003\u8bd5\u8d39\u3001\u5f80\u8fd4\u8f66\u8d39\u7b49\uff09\u90fd\u53ef\u4ee5\u4ece\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u4e2d\u5f00\u652f\uff0c\u5f52\u5c5e\u4e8e\u201c\u804c\u5de5\u85aa\u916c\u201d\u7684\u4e00\u90e8\u5206\u3002\u5e94\u8ba1\u5165\u5e94\u4ed8\u804c\u5de5\u85aa\u916c\u2014\u2014\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u3002
\u652f\u51fa\u65f6\uff1a
\u501f\uff1a\u5e94\u4ed8\u804c\u5de5\u85aa\u916c\u2014\u2014\u804c\u5de5\u6559\u80b2\u7ecf\u8d39
\u8d37\uff1a\u94f6\u884c\u5b58\u6b3e
\u4f01\u4e1a\u5e94\u5f53\u901a\u8fc7\u201c\u5e94\u4ed8\u804c\u5de5\u85aa\u916c\u201d\u79d1\u76ee\uff0c\u6838\u7b97\u5e94\u4ed8\u804c\u5de5\u85aa\u916c\u7684\u63d0\u53d6\u3001\u7ed3\u7b97\u3001\u4f7f\u7528\u7b49\u60c5\u51b5\u3002\u8be5\u79d1\u76ee\u7684\u8d37\u65b9\u767b\u8bb0\u5df2\u5206\u914d\u8ba1\u5165\u6709\u5173\u6210\u672c\u8d39\u7528\u9879\u76ee\u7684\u804c\u5de5\u85aa\u916c\u7684\u6570\u989d\uff0c\u501f\u65b9\u767b\u8bb0\u5b9e\u9645\u53d1\u653e\u804c\u5de5\u85aa\u916c\u7684\u6570\u989d\uff0c\u5305\u62ec\u6263\u8fd8\u7684\u6b3e\u9879\u7b49;\u8be5\u79d1\u76ee\u671f\u672b\u8d37\u65b9\u4f59\u989d\uff0c\u53cd\u6620\u4f01\u4e1a\u5e94\u4ed8\u672a\u4ed8\u7684\u804c\u5de5\u85aa\u916c\u3002
\u201c\u5e94\u4ed8\u804c\u5de5\u85aa\u916c\u201d\u79d1\u76ee\u5e94\u5f53\u6309\u7167\u201c\u5de5\u8d44\u201d\u3001\u201c\u804c\u5de5\u798f\u5229\u201d\u3001\u201c\u793e\u4f1a\u4fdd\u9669\u8d39\u201d\u3001\u201c\u4f4f\u623f\u516c\u79ef\u91d1\u201d\u3001\u201c\u5de5\u4f1a\u7ecf\u8d39\u201d\u3001\u201c\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u201d\u3001\u201c\u975e\u8d27\u5e01\u6027\u798f\u5229\u201d\u7b49\u5e94\u4ed8\u804c\u5de5\u85aa\u916c\u9879\u76ee\u8bbe\u7f6e\u660e\u7ec6\u79d1\u76ee\uff0c\u8fdb\u884c\u660e\u7ec6\u6838\u7b97\u3002
\u6269\u5c55\u8d44\u6599\uff1a
\u4e00\u3001\u4f01\u4e1a\u5e94\u5f53\u5728\u804c\u5de5\u4e3a\u5176\u63d0\u4f9b\u670d\u52a1\u7684\u4f1a\u8ba1\u671f\u95f4\uff0c\u5c06\u5e94\u4ed8\u7684\u804c\u5de5\u85aa\u916c\u786e\u8ba4\u4e3a\u8d1f\u503a\uff0c\u9664\u56e0\u89e3\u9664\u4e0e\u804c\u5de5\u7684\u52b3\u52a8\u5173\u7cfb\u7ed9\u4e88\u7684\u8865\u507f\u5916\uff0c\u5e94\u5f53\u6839\u636e\u804c\u5de5\u63d0\u4f9b\u670d\u52a1\u7684\u53d7\u76ca\u5bf9\u8c61\uff0c\u5206\u522b\u4e0b\u5217\u60c5\u51b5\u5904\u7406\uff1a
\uff08\u4e00\uff09\u5e94\u7531\u751f\u4ea7\u4ea7\u54c1\u3001\u63d0\u4f9b\u52b3\u52a1\u8d1f\u62c5\u7684\u804c\u5de5\u85aa\u916c\uff0c\u8ba1\u5165\u4ea7\u54c1\u6210\u672c\u6216\u52b3\u52a1\u6210\u672c\u3002
\uff08\u4e8c\uff09\u5e94\u7531\u5728\u5efa\u5de5\u7a0b\u3001\u65e0\u5f62\u8d44\u4ea7\u8d1f\u62c5\u7684\u804c\u5de5\u85aa\u916c\uff0c\u8ba1\u5165\u5efa\u9020\u56fa\u5b9a\u8d44\u4ea7\u6216\u65e0\u5f62\u8d44\u4ea7\u6210\u672c\u3002
\uff08\u4e09\uff09\u4e0a\u8ff0\uff08\u4e00\uff09\u548c\uff08\u4e8c\uff09\u4e4b\u5916\u7684\u5176\u4ed6\u804c\u5de5\u85aa\u916c\uff0c\u8ba1\u5165\u5f53\u671f\u635f\u76ca\u3002
\u4e8c\u3001\u4f01\u4e1a\u4e3a\u804c\u5de5\u7f34\u7eb3\u7684\u533b\u7597\u4fdd\u9669\u8d39\u3001\u517b\u8001\u4fdd\u9669\u8d39\u3001\u5931\u4e1a\u4fdd\u9669\u8d39\u3001\u5de5\u4f24\u4fdd\u9669\u8d39\u3001\u751f\u80b2\u4fdd\u9669\u8d39\u7b49\u793e\u4f1a\u4fdd\u9669\u8d39\u548c\u4f4f\u623f\u516c\u79ef\u91d1\uff0c\u5e94\u5f53\u5728\u804c\u5de5\u4e3a\u5176\u63d0\u4f9b\u670d\u52a1\u7684\u4f1a\u8ba1\u671f\u95f4\uff0c\u6839\u636e\u5de5\u8d44\u603b\u989d\u7684\u4e00\u5b9a\u6bd4\u4f8b\u8ba1\u7b97\uff0c\u5e76\u6309\u7167\u51c6\u5219\u7b2c\u56db\u6761\u7684\u89c4\u5b9a\u5904\u7406\u3002
\u4e09\u3001\u4f01\u4e1a\u5728\u804c\u5de5\u52b3\u52a8\u5408\u540c\u5230\u671f\u4e4b\u524d\u89e3\u9664\u4e0e\u804c\u5de5\u7684\u52b3\u52a8\u5173\u7cfb\uff0c\u6216\u8005\u4e3a\u9f13\u52b1\u804c\u5de5\u81ea\u613f\u63a5\u53d7\u88c1\u51cf\u800c\u63d0\u51fa\u7ed9\u4e88\u8865\u507f\u7684\u5efa\u8bae\uff0c\u540c\u65f6\u6ee1\u8db3\u4e0b\u5217\u6761\u4ef6\u7684\uff0c\u5e94\u5f53\u786e\u8ba4\u56e0\u89e3\u9664\u4e0e\u804c\u5de5\u7684\u52b3\u52a8\u5173\u7cfb\u7ed9\u4e88\u8865\u507f\u800c\u4ea7\u751f\u7684\u9884\u8ba1\u8d1f\u503a\uff0c\u540c\u65f6\u8ba1\u5165\u5f53\u671f\u635f\u76ca\uff1a
\uff08\u4e00\uff09\u4f01\u4e1a\u5df2\u7ecf\u5236\u5b9a\u6b63\u5f0f\u7684\u89e3\u9664\u52b3\u52a8\u5173\u7cfb\u8ba1\u5212\u6216\u63d0\u51fa\u81ea\u613f\u88c1\u51cf\u5efa\u8bae\uff0c\u5e76\u5373\u5c06\u5b9e\u65bd\u3002\u8be5\u8ba1\u5212\u6216\u5efa\u8bae\u5e94\u5f53\u5305\u62ec\u62df\u89e3\u9664\u52b3\u52a8\u5173\u7cfb\u6216\u88c1\u51cf\u7684\u804c\u5de5\u6240\u5728\u90e8\u95e8\u3001\u804c\u4f4d\u53ca\u6570\u91cf\uff1b\u6839\u636e\u6709\u5173\u89c4\u5b9a\u6309\u5de5\u4f5c\u7c7b\u522b\u6216\u804c\u4f4d\u786e\u5b9a\u7684\u89e3\u9664\u52b3\u52a8\u5173\u7cfb\u6216\u88c1\u51cf\u8865\u507f\u91d1\u989d\uff1b\u62df\u89e3\u9664\u52b3\u52a8\u5173\u7cfb\u6216\u88c1\u51cf\u7684\u65f6\u95f4\u3002
\uff08\u4e8c\uff09\u4f01\u4e1a\u4e0d\u80fd\u5355\u65b9\u9762\u64a4\u56de\u89e3\u9664\u52b3\u52a8\u5173\u7cfb\u8ba1\u5212\u6216\u88c1\u51cf\u5efa\u8bae\u3002
\u53c2\u8003\u8d44\u6599\u6765\u6e90\uff1a\u767e\u5ea6\u767e\u79d1-\u5e94\u4ed8\u804c\u5de5\u85aa\u916c
\u662f\u5177\u4f53\u79d1\u76ee\uff0c\u5927\u4f53\u4e0a\u5e94\u8be5\u662f\u804c\u5de5\u6559\u80b2\u57f9\u8bad\u7ecf\u8d39\u3002\u8be6\u60c5\u5982\u4e0b\uff1a
\u6839\u636e\u8d22\u653f\u90e8\u3001\u5168\u56fd\u603b\u5de5\u4f1a\u7b49\u90e8\u95e8\u8054\u5408\u5370\u53d1\u7684\u300a\u5173\u4e8e\u4f01\u4e1a\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u63d0\u53d6\u4e0e\u4f7f\u7528\u7ba1\u7406\u7684\u610f\u89c1\u300b\uff08\u8d22\u5efa[2006]317\u53f7\uff09\uff0c\u804c\u5de5\u6559\u80b2\u57f9\u8bad\u7ecf\u8d39\u5fc5\u987b\u4e13\u6b3e\u4e13\u7528\uff0c\u9762\u5411\u5168\u4f53\u804c\u5de5\u5f00\u5c55\u6559\u80b2\u57f9\u8bad\uff0c\u7279\u522b\u662f\u8981\u52a0\u5f3a\u5404\u7c7b\u9ad8\u6821\u6280\u80fd\u4eba\u624d\u7684\u57f9\u517b\u3002
\u4e3e\u529e\u804c\u5de5\u6559\u80b2\u7684\u4f01\u4e1a\u3001\u57fa\u672c\u5efa\u8bbe\u5355\u4f4d\u548c\u884c\u653f\u3001\u4e8b\u4e1a\u5355\u4f4d\uff0c\u6309\u4e0b\u5217\u8303\u56f4\u5f00\u652f\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\uff1a\uff081\uff09\u516c\u52a1\u8d39\u3002\u5305\u62ec\u6559\u804c\u5458\u5de5\u7684\u529e\u516c\u8d39\u3001\u5dee\u65c5\u8d39\u3001\u6559\u5b66\u5668\u5177\u7684\u7ef4\u4fee\u8d39\u7b49\u3002
\uff082\uff09\u4e1a\u52a1\u8d39\u3002\u5305\u62ec\u6559\u5e08\u6559\u5b66\u5b9e\u9a8c\u548c\u8d2d\u7f6e\u8bb2\u4e49\u3001\u8d44\u6599\u7b49\u8d39\u7528\u3002
\uff083\uff09\u517c\u8bfe\u916c\u91d1\u3002\u662f\u6307\u8058\u8bf7\u517c\u804c\u6559\u5e08\u7684\u517c\u8bfe\u916c\u91d1\u3002
\uff084\uff09\u5b9e\u4e60\u7814\u7a76\u8d39\u3002\u5b66\u5458\u5728\u672c\u5355\u4f4d\u751f\u4ea7\u5b9e\u4e60\u548c\u7ecf\u6279\u51c6\u5230\u5916\u5355\u4f4d\u5b9e\u4e60\u7814\u7a76\uff0c\u4ee5\u53ca\u6bd5\u4e1a\u8bbe\u8ba1\u6240\u53d1\u751f\u7684\u8d39\u7528\uff0c\u5982\u6709\u751f\u4ea7\u5b9e\u4e60\u4ea7\u54c1\u6536\u5165\u7684\uff0c\u5e94\u4ee5\u6536\u62b5\u652f\u3002
\uff085\uff09\u8bbe\u5907\u8d2d\u7f6e\u8d39\u3002\u4e3b\u8981\u662f\u6307\u8d2d\u7f6e\u4e00\u822c\u5668\u5177\u3001\u4eea\u5668\u3001\u56fe\u4e66\u7b49\u8d39\u7528\u3002
\uff086\uff09\u59d4\u6258\u5916\u5355\u4f4d\u4ee3\u57f9\u7ecf\u8d39\u3002\u662f\u6307\u672c\u5355\u4f4d\u804c\u5de5\u9009\u9001\u5230\u9ad8\u7b49\u9662\u6821\u3001\u4e2d\u7b49\u4e13\u4e1a\u5b66\u6821\u6216\u4e0a\u7ea7\u4e3b\u7ba1\u90e8\u95e8\u548c\u5144\u5f1f\u5355\u4f4d\u4ee3\u4e3a\u57f9\u8bad\uff0c\u6309\u56fd\u5bb6\u89c4\u5b9a\u5e94\u652f\u4ed8\u7684\u8fdb\u4fee\u57f9\u8bad\u8d39\u3002
\uff087\uff09\u5176\u4ed6\u7ecf\u8d39\u5f00\u652f\uff0c\u6307\u5176\u4ed6\u96f6\u661f\u5f00\u652f\u3002
\u4e0b\u5217\u5404\u9879\u4e0d\u5305\u62ec\u5728\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u4ee5\u5185\uff0c\u5e94\u6309\u6709\u5173\u89c4\u5b9a\u5f00\u652f\u3002
\uff081\uff09\u4e13\u804c\u6559\u804c\u5458\u5de5\u7684\u5de5\u8d44\u548c\u5404\u9879\u52b3\u4fdd\u3001\u798f\u5229\u3001\u5956\u91d1\u7b49\uff0c\u4ee5\u53ca\u6309\u89c4\u5b9a\u53d1\u7ed9\u8131\u4ea7\u5b66\u4e60\u7684\u5b66\u5458\u5de5\u8d44\uff0c\u4e0d\u5305\u62ec\u5728\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u4ee5\u5185\uff0c\u7531\u672c\u4eba\u6240\u5728\u5355\u4f4d\u6309\u89c4\u5b9a\u5f00\u652f\u3002
\uff082\uff09\u5b66\u5458\u5b66\u4e60\u7528\u7684\u6559\u79d1\u4e66\uff0c\u53c2\u8003\u8d44\u6599\u3001\u8ba1\u7b97\u5c3a\uff08\u5668\uff09\u3001\u5c0f\u4ef6\u7ed8\u56fe\u4eea\u5668\u548c\u7b14\u58a8\u3001\u7eb8\u5f20\u7b49\u5176\u4ed6\u5b66\u4e60\u7528\u54c1\uff0c\u5e94\u7531\u5b66\u5458\u4e2a\u4eba\u81ea\u7406\uff0c\u4e0d\u5f97\u5728\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u4e2d\u5f00\u652f\u3002
\uff083\uff09\u4e3e\u529e\u804c\u5de5\u6559\u80b2\u6240\u5fc5\u9700\u8d2d\u7f6e\u7684\u8bbe\u5907\uff0c\u51e1\u7b26\u5408\u56fa\u5b9a\u8d44\u4ea7\u6807\u51c6\u7684\uff0c\u6309\u89c4\u5b9a\u5206\u522b\u7531\u57fa\u5efa\u6295\u8d44\u6216\u4f01\u4e1a\u66f4\u65b0\u6539\u9020\u8d44\u91d1\u3001\u884c\u653f\u3001\u4e8b\u4e1a\u8d39\u4e2d\u5f00\u652f\uff0c\u4e0d\u5217\u5165\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u3002
\uff084\uff09\u4e3e\u529e\u804c\u5de5\u6559\u80b2\u6240\u9700\u7684\u6559\u5ba4\u3001\u6821\u820d\u3001\u6559\u80b2\u57fa\u5730\uff0c\u5e94\u6309\u56e0\u964b\u5c31\u7b80\u7684\u539f\u5219\uff0c\u5c3d\u91cf\u5728\u73b0\u6709\u623f\u5c4b\u4e2d\u8c03\u5242\u89e3\u51b3\u3002\u5fc5\u987b\u65b0\u5efa\u7684\uff0c\u8001\u4f01\u4e1a\u53ef\u5728\u4f01\u4e1a\u66f4\u65b0\u6539\u9020\u8d44\u91d1\u4e2d\u5b89\u6392\u89e3\u51b3\uff1b\u884c\u653f\u3001\u4e8b\u4e1a\u5355\u4f4d\u5728\u57fa\u672c\u5efa\u8bbe\u6295\u8d44\u4e2d\u5f00\u652f\uff1b\u65b0\u5efa\u5355\u4f4d\u5728\u8bbe\u8ba1\u65f6\u5c31\u8981\u8003\u8651\u804c\u5de5\u6559\u80b2\u5fc5\u8981\u7684\u8bbe\u65bd\uff0c\u6240\u9700\u8d44\u91d1\u5728\u65b0\u5efa\u9879\u76ee\u7684\u603b\u6295\u8d44\u4e4b\u5185\u89e3\u51b3\u3002
\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u5177\u4f53\u5217\u652f\u8303\u56f4\u5305\u62ec\uff1a\u4e0a\u5c97\u548c\u8f6c\u5c97\u57f9\u8bad\uff1b\u5404\u7c7b\u5c97\u4f4d\u9002\u5e94\u6027\u57f9\u8bad\uff1b\u5c97\u4f4d\u57f9\u8bad\u3001\u804c\u4e1a\u6280\u672f\u7b49\u7ea7\u57f9\u8bad\u3001\u9ad8\u6280\u80fd\u4eba\u624d\u57f9\u8bad\uff1b\u4e13\u4e1a\u6280\u672f\u4eba\u5458\u7ee7\u7eed\u6559\u80b2\uff1b\u7279\u79cd\u4f5c\u4e1a\u4eba\u5458\u57f9\u8bad\uff1b\u4f01\u4e1a\u7ec4\u7ec7\u7684\u804c\u5de5\u5916\u9001\u57f9\u8bad\u7684\u7ecf\u8d39\u652f\u51fa\uff1b\u804c\u5de5\u53c2\u52a0\u7684\u804c\u4e1a\u6280\u80fd\u9274\u5b9a\u3001\u804c\u4e1a\u8d44\u683c\u8ba4\u8bc1\u7b49\u7ecf\u8d39\u652f\u51fa\uff1b\u8d2d\u7f6e\u6559\u5b66\u8bbe\u5907\u4e0e\u8bbe\u65bd\uff1b\u804c\u5de5\u5c97\u4f4d\u81ea\u5b66\u6210\u624d\u5956\u52b1\u8d39\u7528\uff1b\u804c\u5de5\u6559\u80b2\u57f9\u8bad\u7ba1\u7406\u8d39\u7528\uff1b\u6709\u5173\u804c\u5de5\u6559\u80b2\u7684\u5176\u4ed6\u5f00\u652f\u3002\u5e94\u6ce8\u610f\uff1a\uff081\uff09\u516c\u53f8\u96f6\u661f\u8d2d\u4e70\u7684\u4e66\u520a\u5e94\u5206\u6e05\u4e0d\u540c\u7684\u7528\u9014\u5206\u522b\u8ba1\u4eba\u201c\u7ba1\u7406\u8d39\u7528\u2014\u2014\u529e\u516c\u8d39\u201d\u4ee5\u53ca\u201c\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u201d\u3002\uff082\uff09\u8bbe\u5907\u8d2d\u7f6e\u8d39\u3002\u4e3b\u8981\u662f\u6307\u8d2d\u7f6e\u4e00\u822c\u5668\u5177\u3001\u56fe\u4e66\u7b49\u8d39\u7528\uff0c\u5b66\u5458\u7528\u4e66\u5e94\u7531\u5176\u81ea\u7406\uff0c\u4e0d\u5e94\u8ba1\u5165\u804c\u5de5\u6559\u80b2\u7ecf\u8d39\u3002
绛旓細浼佷笟鍛樺伐鍥犲叕鍔″嚭宸彂鐢鐨勮溅璐癸紝灞炰簬宸梾璐规敮鍑猴紝涓鑸缃鐞嗚垂鐢ㄧ鐩侀攢鍞垂鐢ㄧ鐩牳绠楋紝瀵逛簬杞﹁垂鎶ラ攢锛屽簲璁″叆鍝釜浼氳绉戠洰鏍哥畻锛熸姤閿杞﹁垂閫氳繃浠涔堢鐩牳绠楋紵杞﹁垂鎶ラ攢涓鑸鍏モ滅鐞嗚垂鐢ㄢ斺斿樊鏃呰垂绉戠洰鈥濓紝閿鍞汉鍛樼殑鎵杞﹁垂璁″叆鈥滈攢鍞垂鐢ㄢ斺斿樊鏃呰垂绉戠洰鈥濓紝绠$悊璐圭敤鏄寚浼佷笟琛屾斂绠$悊閮ㄩ棬涓虹粍缁囧拰绠$悊鐢熶骇缁忚惀...
绛旓細闅忕潃绀句細鐨勫揩閫熷彂灞曪紝浼佷笟缁欎簣鑱屽伐鐨绂忓埄鏄秺鏉ヨ秺澶氫簡锛屽儚楂樻俯琛ヨ创銆佸瓙濂宠ˉ璐淬佷綇鎴胯ˉ璐寸瓑绛夈傝繕鏈変竴浜涗紒涓氫細瀵瑰憳宸ヨ溅璐逛簣浠ユ姤閿锛屾姤閿鍛樺伐杞﹁垂搴璁″叆浠涔堢鐩牳绠楋紵鍛樺伐鎶ラ攢杞﹁垂閫氳繃鍝釜绉戠洰鏍哥畻锛熷湪浼佷笟涓紝濡傛灉鏄瘡涓憳宸ラ兘浜湁鎶ラ攢杞︾エ鐨勫緟閬囩殑锛岄偅搴旇閫氳繃鈥滃簲浠樿亴宸ヨ柂閰斺旂鍒╄垂鈥濈鐩牳绠楋紱濡傛灉娌℃湁杩欓」...
绛旓細娉曞緥鍒嗘瀽锛氶氬父涓鍩硅鏈夊叧鐨勮垂鐢紝璁″叆鈥滅鐞嗚垂鐢ㄢ鑱屽伐鏁欒偛缁忚垂鈥濈鐩牳绠楋紝濡傛灉璐靛叕鍙告妸澶栧湴鍩硅鐨勮矾璐癸紝浣滀负宸梾璐规姤閿锛屼篃涓嶈繚鍙嶄細璁″埗搴﹁瀹氾紝瀹為檯涓婁綔涓轰細璁′汉鍛樹箖鑷崇◣鍔′汉鍛樹篃鏃犳硶鏌ヨ瘉鐨勶紝浣嗘槸锛屽鏋滆吹鍏徃鍩硅鏈夊叧鐨勮垂鐢紝璁″叆鈥滅鐞嗚垂鐢ㄢ旇亴宸ユ暀鑲茬粡璐光濈鐩紝鍦ㄧ撼绋庤皟鏁翠笂锛屽簲褰撲緷鎹婁紒涓氭墍寰楃◣娉...
绛旓細杞﹁垂璁″叆浜ら氳垂鐢ㄧ鐩杞﹁垂锛浣滀负浼佷笟杩愯惀杩囩▼涓殑涓绉嶅父瑙佹敮鍑猴紝閫氬父涓鍛樺伐鐨鍑哄樊銆佸叕鍔″嚭琛屾垨璐х墿杩愯緭绛夌浉鍏炽傚湪浼氳璁拌处鏃锛岃溅璐瑰簲琚綊绫讳负浜ら氳垂鐢ㄧ鐩傝缁嗚В閲婂涓嬶細1. 浜ら氳垂鐢ㄧ鐩殑瀹氫箟锛氫氦閫氳垂鐢ㄧ鐩富瑕佽褰曚紒涓氬洜鍏姟娲诲姩鑰屼骇鐢熺殑鎵鏈変氦閫氳垂鐢紝鍖呮嫭浣嗕笉闄愪簬鍏氦璐广佸嚭绉熻溅璐广佹补鏂欒垂銆佽溅杈嗙淮淇...
绛旓細锛鍩硅浜哄憳锛夊樊鏃呰垂銆傚彲瀹氫负鍏跺畠绫绘垨浜ら氳垂绛夐兘鍙互锛
绛旓細濡傛灉浣犳槸鍏徃鐨勯┚椹跺憳 鍏徃鍙互灏嗘绗旇垂鐢ㄤ綔涓鍩硅璐圭敤杩涘煿璁殑绉戠洰 浣嗘槸鍩硅绫荤殑绉戠洰涔熸槸绠椾綔鑱屽伐鏁欒偛绫荤粡璐圭殑 涓嶈繘绂忓埄璐圭殑
绛旓細1銆佸鏋滄槸涓氬姟閮ㄦ垨钀ヤ笟閮ㄧ殑鍛樺伐璁锛氳惀涓氳垂鐢-浜ら氳垂 2銆佸鏋滄槸杞﹂棿绠$悊浜哄憳璁★細鍒堕犺垂鐢-浜ら氳垂 3銆佸鏋滄槸鍔炲叕瀹や汉鍛樿锛氱鐞嗚垂鐢-浜ら氳垂
绛旓細涓銆佽亴宸ュ仠杞﹁垂鎬ц川 鑱屽伐鍋滆溅璐归氬父鎸囩殑鏄憳宸ュ洜宸ヤ綔闇瑕佽屼骇鐢熺殑鍋滆溅璐圭敤銆傜敱浜庤繖椤硅垂鐢ㄤ笌鍛樺伐鐨宸ヤ綔鐩存帴鐩稿叧锛屽洜姝ゅ簲琚涓轰竴绉嶇粡钀ョ鐞嗙殑闂存帴鎴愭湰銆備簩銆佺鐞嗚垂鐢ㄧ鐩 绠$悊璐圭敤鏄紒涓氫负缁勭粐鍜岀鐞嗙敓浜х粡钀ユ椿鍔ㄦ墍鍙戠敓鐨勮垂鐢ㄣ傝繖浜涜垂鐢ㄥ寘鎷绉嶇被鍒紝濡傚姙鍏垂銆佸樊鏃呰垂銆佺◣閲戝強琛屾斂绠$悊閮ㄩ棬浜哄憳鐨勫伐璧勭瓑銆傝亴...
绛旓細搴旀寜鐓у叕鍙哥殑鎶ラ攢鍒跺害鍜岃储鍔¤瀹氳繘琛屾搷浣溿鍛樺伐鎶ラ攢杞﹁垂鏃讹紝闇濉啓鐩稿叧鐨勬姤閿鍗曟嵁锛岀粡杩囪储鍔¢儴闂ㄥ鏍稿悗锛屽皢杞﹁垂閲戦璁″叆宸梾璐圭鐩傝繖涓嶄粎鏈夊埄浜庝紒涓氱殑璐㈠姟绠$悊锛屼篃鑳界‘淇濅細璁′俊鎭殑鍑嗙‘鎬у拰閫忔槑搴︺傛讳箣锛岃溅璐鍦ㄤ細璁¤璐︽椂搴旇鍏ュ樊鏃呰垂绉戠洰锛岃繖鏄紒涓氳鑼冭储鍔$鐞嗐佸噯纭弽鏄犳垚鏈瀯鎴愬拰鍒╂鼎鐘跺喌鐨勯噸瑕佷竴鐜
绛旓細鐒惰岋紝闇瑕佹敞鎰忕殑鏄紝闆舵槦璐拱鐨勪功鍒婂簲鏍规嵁鐢ㄩ鍒嗗埆璁″叆鍔炲叕璐瑰拰鑱屽伐鏁欒偛缁忚垂銆傛暀鑱鍛樺伐鐨宸ヨ祫銆佺鍒╁拰瀛﹀憳涓汉鐨勫涔犵敤鍝侊紝濡傛暀绉戜功銆佸弬鑰冭祫鏂欑瓑锛屼笉灞炰簬鑱屽伐鏁欒偛缁忚垂寮鏀傚浜庢暀瀹ゃ佹牎鑸嶇瓑鏁欒偛璁炬柦鐨勮喘缃紝鑻ョ鍚堝浐瀹氳祫浜ф爣鍑锛屽簲鐢卞叾浠栬祫閲戞笭閬撴壙鎷咃紝鑰岄潪鑱屽伐鏁欒偛缁忚垂銆傛荤殑鏉ヨ锛屼紒涓氭敮浠鍩硅鑰佸笀鐨勯潪宸ヨ祫...