{"id":35203,"date":"2012-09-12T17:07:52","date_gmt":"2012-09-12T22:07:52","guid":{"rendered":"http:\/\/blog.jackjia.com\/?p=35203"},"modified":"2012-09-12T17:07:52","modified_gmt":"2012-09-12T22:07:52","slug":"20120912%e5%b8%82%e4%b8%ad%e5%bf%83%e5%a4%ae%e8%a1%97%e8%af%95%e6%89%a9%e8%a1%8c%e4%ba%ba%e8%b7%af%e5%8f%8d%e5%ba%94%e4%bd%b3","status":"publish","type":"post","link":"https:\/\/blog.jackjia.com\/?p=35203","title":{"rendered":"20120912\/\u5e02\u4e2d\u5fc3\u592e\u8857\u8bd5\u6269\u884c\u4eba\u8def\u53cd\u5e94\u4f73"},"content":{"rendered":"<p>\u987e\u95ee\u516c\u53f8\u6539\u9020\u5efa\u8bae\u5982\u51fa\u4e00\u8f99<\/p>\n<p>\u660e\u62a5\/\u591a\u4f26\u591a\u5e02\u5e9c\u8058\u8bf7\u987e\u95ee\u516c\u53f8\u5c31\u6539\u9020\u5e02\u4e2d\u5fc3\u592e\u8857\u732e\u8ba1\u732e\u7b56\u3002\u987e\u95ee\u516c\u53f8\u7684\u4e3b\u8981\u5efa\u8bae\u5c31\u662f\u52a0\u9614\u884c\u4eba\u9053\u3001\u51cf\u5c11\u8f66\u9053\u3002\u800c\u4ece8\u6708\u4e2d\u65ec\u52309\u670816\u65e5\u8fdb\u884c\u7684\u592e\u8857\u884c\u4eba\u9053\u5f00\u9614\u8bd5\u9a8c\u8ba1\u5212\uff0c\u521d\u6b65\u53cd\u5e94\uff0c\u4e5f\u5341\u5206\u79ef\u6781\u3002<\/p>\n<p>\u5e02\u4e2d\u5fc3\u592e\u8857\u6240\u5c5e\u9009\u533a\u7684\u5e02\u8bae\u5458\u9ec4\u6167\u6587\u6628\u5929\u79f0\uff0c\u8fd1\u671f\u7684\u8bd5\u9a8c\uff0c\u53d7\u5230\u5317\u7f8e\u57ce\u5e02\u89c4\u5212\u754c\u7684\u5173\u6ce8\u3002\u4e0d\u4f46\u7ebd\u7ea6\u7684\u57ce\u5efa\u4eba\u58eb\u524d\u6765\u8003\u5bdf\uff0c\u57fa\u79e6\u62ff\u5e02\u5e9c\u4e5f\u6709\u4ee3\u8868\u56e2\u6765\u8003\u5bdf\u3002<\/p>\n<p>\u5546\u6237\u5f00\u9732\u5929\u9910\u533a\u751f\u610f\u5927\u589e<\/p>\n<p>\u5979\u8bf4\uff0c\u592e\u8857\u5546\u4e1a\u6539\u8fdb\u534f\u4f1a\u5728\u8bd5\u9a8c\u8ba1\u5212\u8fdb\u884c\u9014\u4e2d\uff0c\u5df2\u5411\u5546\u6237\u8c03\u67e5\u3002\u6709\u7684\u5546\u6237\u8868\u793a\uff0c\u5f00\u9614\u884c\u4eba\u9053\uff0c\u5f00\u8f9f\u6237\u5916\u9732\u5929\u9910\u533a\u540e\uff0c\u751f\u610f\u5927\u589e\uff0c\u6709\u7684\u8fbe\u5230200%\u548c300%\u3002\u6b64\u5916\uff0c\u53d1\u73b0\u884c\u4eba\u6d41\u91cf\u4e5f\u589e\u52a0\u8d85\u8fc720%\u3002<\/p>\n<p>\u7531\u4e8e\u4ece\u829d\u5170\u8857\u5230\u7687\u540e\u8857\u4e00\u6bb5\u8f66\u9053\u4ece\u672c\u6765\u76844\u6761\u5357\u5317\u5404\u51cf\u5c111\u6761\uff0c\u6210\u4e3a2\u6761\uff0c\u90a3\u4e48\u5bf9\u6765\u5f80\u8f66\u8f86\u6709\u4ec0\u4e48\u5f71\u54cd\u5462\uff0c\u53f8\u673a\u662f\u5426\u6028\u58f0\u8f7d\u9053\uff1f<\/p>\n<p>\u9ec4\u6167\u6587\u8868\u793a\uff0c\u5bf9\u8f66\u6d41\u7684\u5f71\u54cd\u672a\u6765\u5c06\u662f\u9879\u76ee\u8bc4\u4f30\u7684\u5185\u5bb9\u4e4b\u4e00\u3002\u4f46\u8fc4\u4eca\u8b66\u65b9\u3001\u6d88\u9632\u548c\u6025\u6551\u8f66\u8f86\u5219\u8868\u793a\uff0c\u4ed6\u4eec\u7684\u884c\u8f66\u901f\u5ea6\u53cd\u800c\u63d0\u9ad8\u3002\u5176\u4e3b\u8981\u539f\u56e0\u662f\uff0c\u672c\u6765\u5728\u5e02\u4e2d\u5fc3\u592e\u8857\u4e0a\u6ca1\u6709\u5408\u6cd5\u7684\u88c5\u3001\u5378\u8d27\u5730\u70b9\uff0c\u9001\u8d27\u7684\u8f66\u8f86\u53ea\u80fd\u5feb\u901f\u975e\u6cd5\u505c\u9760\uff0c\u5e76\u968f\u65f6\u51c6\u5907\u63a5\u7f5a\u5355\u3002<\/p>\n<p>\u8bd5\u9a8c\u671f\u95f4\uff0c\u4ed6\u4eec\u5b89\u6392\u4e86\u5408\u6cd5\u7684\u505c\u9760\u70b9\uff0c\u6d88\u5f2d\u4e86\u975e\u6cd5\u505c\u9760\u73b0\u8c61\uff0c\u63d0\u9ad8\u4e86\u8f66\u8f86\u901a\u884c\u7684\u80fd\u529b\u3002<\/p>\n<p>\u8fd9\u4e9b\u5929\uff0c\u8be5\u6bb5\u592e\u8857\u7684\u5546\u6237\uff0c\u4f7f\u7528\u82b1\u8349\u3001\u6f02\u4eae\u6807\u5fd7\u3001\u4f11\u61a9\u5c0f\u4ead\u7b49\u9694\u5f00\u9a6c\u8def\uff0c\u62d3\u5c55\u751f\u610f\u9886\u5730\uff0c\u4e5f\u6446\u653e\u8eba\u6905\uff0c\u8ba9\u9014\u4eba\u4f11\u606f\u4eab\u53d7\u3002\u9a6c\u8def\u4e24\u8fb9\uff0c\u4e00\u65f6\u82b1\u56e2\u9526\u7c07\uff0c\u7eff\u8349\u5982\u8335\uff0c\u8d4f\u5fc3\u60a6\u76ee\uff0c\u884c\u4eba\u8d70\u5728\u5f53\u4e2d\uff0c\u60f3\u4e0d\u5230\u8fd9\u662f\u6614\u65e5\u719f\u6089\u7684\u592e\u8857\u9a6c\u8def\u3002<\/p>\n<p>\u8fd9\u6bb5\u8bd5\u9a8c\u9a6c\u8def\u4e91\u96c6\u4e86600\u95f4\u96f6\u552e\u5546\u6237\uff0c\u5176\u4e2d\u4e0d\u4e4f\u540d\u5e97\u3002\u8bb8\u591a\u5546\u6237\u5e0c\u671b\u660e\u5e74\u7ee7\u7eed\u8fdb\u884c\u7c7b\u4f3c\u9879\u76ee\uff0c\u4f46\u65f6\u95f4\u5e94\u5ef6\u957f\u3001\u6d89\u53ca\u7684\u9a6c\u8def\u4e5f\u5e0c\u671b\u5ef6\u957f\u3002<\/p>\n<p>\u5de7\u5408\u7684\u662f\uff0c\u6628\u5929\u591a\u4f26\u591a\u548c\u4e1c\u7ea6\u514b\u793e\u533a\u8bae\u4f1a\u7684\u8bae\u7a0b\u4e0a\uff0c\u4e5f\u6709\u5e02\u5e9c\u8058\u8bf7\u7684\u987e\u95ee\u516c\u53f8\u5bf9\u4e2d\u533a\u592e\u8857\u6539\u8fdb\u7684\u5efa\u8bae\u30022\u8457\u540d\u987e\u95ee\u516c\u53f8Greenberg\u548cKPMG\u63d0\u51fa\u7684\u5efa\u8bae\uff0c\u6700\u4e3b\u8981\u7684\uff0c\u5c45\u7136\u4e5f\u662f\u5f00\u9614\u884c\u4eba\u9053\uff0c\u4f7f\u5f97\u9a6c\u8def\u53ef\u66f4\u5145\u5206\u53d1\u6325\u4f5c\u7528\u3002<\/p>\n<p>\u5e02\u5e9c\u5b98\u5458\u79f0\uff0c\u591a\u5e02\u4e2d\u5fc3\u7684\u4e00\u6bb5\u592e\u8857\uff0c\u662f\u672c\u56fd\u91cd\u8981\u7684\u6587\u5316\u8d70\u5eca\uff0c\u52a0\u62ff\u5927\u5448\u73b0\u7ed9\u4e16\u754c\u7684\u4e3b\u8981\u8857\u9053\u3002\u4f46\u5982\u679c\u6253\u7b97\u6c38\u4e45\u589e\u9614\u884c\u4eba\u9053\uff0c\u5219\u9700\u8981\u8fdb\u884c\u73af\u5883\u8bc4\u4f30\uff0c\u65bd\u5de5\u5de5\u7a0b\u4e5f\u53ef\u80fd\u201c\u4f24\u7b4b\u52a8\u9aa8\u201d\uff0c\u8d39\u7528\u4e0d\u83f2\u3002\u53e6\u4e00\u79cd\u8003\u8651\uff0c\u5219\u53ef\u4ee5\u662f\u50cf\u73b0\u5728\u8fd9\u6837\uff0c\u6bcf\u5230\u590f\u5b63\u4e34\u65f6\u6539\u89c2\uff0c\u51ac\u5929\u5219\u6062\u590d\u539f\u72b6\u3002<\/p>\n<p>\u5e02\u4e2d\u5fc3\u592e\u8857\u5546\u4e1a\u6539\u8fdb\u534f\u4f1a\u5df2\u7ecf\u8058\u8bf7\u4e13\u4e1a\u516c\u53f8\uff0c\u4ece\u591a\u65b9\u9762\u8bc4\u4f30\u8fd9\u6b21\u8bd5\u9a8c\u3002\u9ec4\u6167\u6587\u5728\u6628\u5929\u7684\u4f1a\u8bae\u4e0a\uff0c\u63d0\u51fa\u4e00\u4e2a\u52a8\u8bae\uff0c\u8981\u6c42\u5e02\u5e9c\u5b98\u5458\u548c\u534f\u4f1a\u5408\u4f5c\uff0c\u5c06\u8bd5\u9a8c\u7ed3\u679c\u548c\u987e\u95ee\u516c\u53f8\u7684\u5efa\u8bae\u5408\u8d77\u6765\uff0c\u51b3\u5b9a\u4e0b\u4e00\u6b65\u7684\u884c\u52a8\uff0c\u62a5\u544a\u5230\u793e\u533a\u8bae\u4f1a11\u67086\u65e5\u7684\u4f1a\u8bae\u4e0a\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u987e\u95ee\u516c\u53f8\u6539\u9020\u5efa\u8bae\u5982\u51fa\u4e00\u8f99 \u660e\u62a5\/\u591a\u4f26\u591a\u5e02\u5e9c\u8058\u8bf7\u987e\u95ee\u516c\u53f8\u5c31\u6539\u9020\u5e02\u4e2d\u5fc3\u592e\u8857\u732e\u8ba1\u732e\u7b56\u3002\u987e\u95ee\u516c\u53f8\u7684\u4e3b\u8981\u5efa\u8bae\u5c31\u662f\u52a0\u9614\u884c\u4eba\u9053\u3001\u51cf\u5c11\u8f66\u9053\u3002\u800c\u4ece8\u6708\u4e2d\u65ec\u52309\u670816\u65e5\u8fdb\u884c\u7684\u592e\u8857\u884c\u4eba\u9053\u5f00\u9614\u8bd5\u9a8c\u8ba1\u5212\uff0c\u521d\u6b65\u53cd\u5e94\uff0c\u4e5f\u5341\u5206\u79ef\u6781\u3002 \u5e02\u4e2d\u5fc3\u592e\u8857\u6240\u5c5e\u9009\u533a\u7684\u5e02\u8bae\u5458\u9ec4\u6167\u6587\u6628\u5929\u79f0\uff0c\u8fd1\u671f\u7684\u8bd5\u9a8c\uff0c\u53d7\u5230\u5317\u7f8e\u57ce\u5e02\u89c4\u5212\u754c\u7684\u5173\u6ce8\u3002\u4e0d\u4f46\u7ebd\u7ea6\u7684\u57ce\u5efa\u4eba\u58eb\u524d&#8230;<br \/><a class=\"read-more-button\" href=\"https:\/\/blog.jackjia.com\/?p=35203\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/35203"}],"collection":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=35203"}],"version-history":[{"count":1,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/35203\/revisions"}],"predecessor-version":[{"id":35204,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/35203\/revisions\/35204"}],"wp:attachment":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=35203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=35203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=35203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}