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href=\"http:\/\/finance.scu.edu.tw\/\" target=\"_blank\" rel=\"noopener\">\u6771\u5433\u5927\u5b78\u6821\u52d9\u53ca\u8ca1\u52d9\u8cc7\u8a0a\u516c\u958b\u5c08\u5340<\/a>\u300d\uff0c\u4e26\u65bc\u8a72\u7db2\u7ad9\u9996\u9801\u53f3\u4e0b\u65b9\u8a2d\u7f6e\u5feb\u901f\u9023\u7d50\u300c\u6821\u52d9\u8ca1\u52d9\u8cc7\u8a0a\u516c\u958b\u300d\uff0c\u63d0\u9ad8\u95b1\u89bd\u4fbf\u5229\u6027\uff0c\u4e14\u5b9a\u671f\u66f4\u65b0\u5167\u5bb9\uff0c\u78ba\u4fdd\u8cc7\u6599\u6b63\u78ba\u6027\u3002<\/p><p>2.\u5927\u5b78\u62db\u751f\u5c08\u696d\u5316\u767c\u5c55<\/p><p>\uff081\uff09\u52a0\u6df1\u52a0\u5ee3\u62db\u751f\u8a3a\u65b7\uff1a<\/p><p>A\u3001\u6539\u9032\u62db\u751f\u4f5c\u696d\u7cfb\u7d71\uff0c\u63d0\u4f9b\u62db\u751f\u5206\u6790???\uff0c???\u898f\u5283\u59a5\u9069\u62db\u751f\u7ba1\u9053???\uff0c???\u5f37\u5316\u62db\u751f\u6548\u80fd???\u3002<\/p><p>B\u3001\u56e0\u61c9\u8003\u62db\u65b0\u5236\u8b8a\u9769\u8207\u929c\u63a5\u63aa\u65bd\uff0c\u7ffb\u8f49\u6559\u80b2\u65e2\u5b9a\u601d\u7dad\uff0c\u91cd\u8996\u5b78\u751f\u591a\u5143\u8868\u73fe\u3002<\/p><p>\uff082\uff09\u512a\u5316\u62db\u751f\u8a66\u52d9\uff1a<\/p><p>A\u3001\u5f37\u5316\u6574\u9ad4\u62db\u751f\u8a66\u52d9\u56b4\u8b39\u5ea6\u8207\u5ba2\u89c0\u6027\uff0c\u5be6\u8e10\u9069\u6027\u9078\u624d\u76ee\u6a19\u3002<\/p><p>B\u3001\u63d0\u5347\u8003\u8a66\u59d4\u54e1\u9078\u624d\u5c08\u696d\u5316\uff0c\u5efa\u69cb\u5c08\u696d\u9762\u8ac7\u8207\u5be9\u67e5\u5718\u968a\uff0c\u5f37\u5316\u62db\u751f\u5ba2\u89c0\u6027\u8207\u516c\u6b63\u6027\u3002<\/p><p>\uff083\uff09\u5efa\u69cb\u8a55\u91cf\u5c3a\u898f\u8207\u6548\u6a19\u57fa\u6e96\uff1a<\/p><p>\u5efa\u7f6e\u8207\u7dad\u8b77\u5b8c\u6574\u62db\u751f\u8cc7\u6599\u5eab\uff0c\u53cd\u994b\u7cbe\u9032\u62db\u751f\u65b9\u5f0f\u3001\u9078\u624d\u689d\u4ef6\u3001\u00a0\u8ab2\u7a0b\u8a2d\u8a08\u8207\u6559\u5b78\u6d3b\u52d5\uff0c\u9032\u800c\u929c\u63a5\u9078\u624d\u80b2\u624d\u7b56\u7565\u3001\u63d0\u5347\u8fa6\u5b78\u7e3e\u6548\uff0c\u9032\u800c\u4fc3\u9032\u5b78\u7528\u5408\u4e00\u3002<\/p><p>3. 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\u793e\u5340\u5316\u670d\u52d9\u5b78\u7fd2\uff1a<\/p><p>\u70ba\u6df1\u5165\u793e\u5340\u9032\u884c\u670d\u52d9\u5b78\u7fd2\uff0c\u900f\u904e\u8207\u5730\u65b9\u6a5f\u69cb\u5408\u4f5c\u3002<\/p><p>(3) \u504f\u9109\u5fd7\u5de5\u670d\u52d9\uff1a<\/p><p>\u62db\u52df\u5b78\u751f\u53c3\u8207\u6691\u671f\u70ba\u671f\u4e00\u9031\u7684\u504f\u9109\u71df\u968a\uff0c\u63d0\u4f9b\u8ab2\u696d\u8f14\u5c0e\u3001\u751f\u547d\u6559\u80b2\u3001\u5065\u5eb7\u6559\u80b2\u3001\u85dd\u8853\u624d\u85dd\u7b49\u591a\u5143\u8ab2\u7a0b\uff0c\u8b93\u5b78\u751f\u6709\u6a5f\u6703\u8ca2\u737b\u95dc\u61f7\u3002<\/p><p>(4) 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