姝¤繋瑷晱鑰冪爺绉樼睄鑰冪爺缍�(w菐ng)!    鐮旂┒鐢熸嫑鐢熶俊鎭恫(w菐ng)    鑰冨崥鐪熼涓嬭級    鑰冪爺鐪熼涓嬭級    鍏ㄧ珯鏂囩珷绱㈠紩
鏂囩珷鎼滅储
   
  楂樼礆(j铆)鎼滅储   

 鎮ㄧ従(xi脿n)鍦ㄧ殑浣嶇疆锛� 鑰冪爺绉樼睄鑰冪爺缍�(w菐ng) >> 鏂囩珷涓績 >> 灏堟キ(y猫)瑾� >> 姝f枃  2018骞存渤鍖楀伐绋嬪ぇ瀛�(xu茅)鏈�(hu矛)瑷�(j矛)瀛�(xu茅)鑰冪爺澶х侗

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1锛庢簴(zh菙n)纰哄湴鎶婃彙鏈�(hu矛)瑷�(j矛)瀛�(xu茅)鎵€娑夊強鐨勫熀鏈蹇�锛�
2锛庢簴(zh菙n)纰哄湴鎶婃彙鏈�(hu矛)瑷�(j矛)瀛�(xu茅)鐨勫熀鏈悊璜�锛�
3锛庢纰烘噳(y墨ng)鐢ㄦ渻(hu矛)瑷�(j矛)瀛�(xu茅)鐨勫熀鏈悊璜栫煡璀�(sh铆)瑙f焙鏈�(hu矛)瑷�(j矛)瀵�(sh铆)闅涘晱椤�锛�
4锛庢帉鎻℃渻(hu矛)瑷�(j矛)瑕佺礌鐨勭⒑瑾�(r猫n)鍜岃▓(j矛)閲忔柟娉曪紝鑳芥簴(zh菙n)纰哄畬鎴愯病(c谩i)鍕�(w霉)鏈�(hu矛)瑷�(j矛)鍫�(b脿o)琛ㄧ殑鍒楀牨(b脿o)锛�
5锛庝簡瑙f渻(hu矛)瑷�(j矛)瀛�(xu茅)鑸囩稉(j墨ng)婵�(j矛)瀛�(xu茅)銆佺鐞嗗(xu茅)涔嬮枔鐨勮伅(li谩n)绯�锛屼簡瑙f渻(hu矛)瑷�(j矛)鐞嗚珫鐨勭櫦(f膩)灞曞嫊(d貌ng)鎱�(t脿i)銆�
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3锛庤│鍗风祼(ji茅)妲�(g貌u)鍙婇鍨嬫瘮渚嬶細
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瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熶簡瑙f渻(hu矛)瑷�(j矛)鐨勭櫦(f膩)灞曟鍙�銆佽病(c谩i)鍕�(w霉)鍫�(b脿o)鍛婂強鍏朵娇鐢ㄨ€�銆佹渻(hu矛)瑷�(j矛)鐨勫惈缇�銆佹渻(hu矛)
瑷�(j矛)鍩烘湰鍋囪ō(sh猫)鍜屾渻(hu矛)瑷�(j矛)淇℃伅璩�(zh矛)閲忚姹�銆佽病(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄥ拰鏈�(hu矛)瑷�(j矛)瑕佺礌銆佹垜鍦嬬殑鏈�(hu矛)瑷�(j矛)娉曡(gu墨)楂旂郴銆佹渻(hu矛)瑷�(j矛)鑱锋キ(y猫)鐧�(f膩)灞曞拰鑱�
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鏈珷閲嶉粸(di菐n)锛氭垜鍦嬬殑鏈�(hu矛)瑷�(j矛)娉曡(gu墨)楂旂郴妲�(g貌u)鎴愬収(n猫i)瀹�銆�
鏈珷闆i粸(di菐n)锛氭渻(hu矛)瑷�(j矛)鍩烘湰鍋囪ō(sh猫)鍜屾渻(hu矛)瑷�(j矛)淇℃伅璩�(zh矛)閲忚姹傘€�
2锛庣珷鏈�(hu矛)瑷�(j矛)寰挵(hu谩n)
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻℃渻(hu矛)瑷�(j矛)寰挵(hu谩n)姒傚康銆佹渻(hu矛)瑷�(j矛)鏍哥畻鍩虹(ch菙)銆佹渻(hu矛)瑷�(j矛)寰挵(hu谩n)妤�(y猫)鍕�(w霉)铏曠悊娴佺▼銆�
鏈珷閲嶉粸(di菐n)锛氭渻(hu矛)瑷�(j矛)鏍哥畻鍩虹(ch菙)銆佹渻(hu矛)瑷�(j矛)寰挵(hu谩n)妤�(y猫)鍕�(w霉)铏曠悊娴佺▼銆�
鏈珷闆i粸(di菐n)锛氭渻(hu矛)瑷�(j矛)鏍哥畻鍩虹(ch菙)銆�
3.璨ㄥ梗璩囬噾鍙婃噳(y墨ng)鏀舵闋�(xi脿ng)
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻¤波骞h硣閲�銆佹噳(y墨ng)鏀舵闋�(xi脿ng)绛夊収(n猫i)瀹广€�
鏈珷閲嶉粸(di菐n)锛氳波骞h硣閲戠鐞嗚垏鏍哥畻銆佹噳(y墨ng)鏀舵闋�(xi脿ng)鏈�(hu矛)瑷�(j矛)鏍哥畻銆�
鏈珷闆i粸(di菐n)锛氭噳(y墨ng)鏀舵闋�(xi脿ng)鏈�(hu矛)瑷�(j矛)鏍哥畻銆�
4 瀛樿波
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻″晢妤�(y猫)浼佹キ(y猫)瀛樿波鐨勬渻(hu矛)瑷�(j矛)铏曠悊銆佸伐妤�(y猫)浼佹キ(y猫)瀛樿波鐨勬渻(hu矛)瑷�(j矛)铏曠悊銆佺櫦(f膩)
鍑哄瓨璨ㄧ殑瑷�(j矛)鍍�(ji脿)鏂规硶銆佸瓨璨ㄦ湡鏈▓(j矛)鍍�(ji脿)銆佸瓨璨ㄧ洡鐩堣垏鐩よ櫑绛夋柟娉曞拰鍏�(n猫i)瀹�銆�
鏈珷閲嶉粸(di菐n)锛氬伐妤�(y猫)浼佹キ(y猫)瀛樿波鐨勬渻(hu矛)瑷�(j矛)铏曠悊銆佸瓨璨ㄦ湡鏈▓(j矛)鍍�(ji脿)绛�
鏈珷闆i粸(di菐n)锛氬瓨璨ㄧ殑鍚庣簩(x霉)瑷�(j矛)閲忋€佹湡鏈瓨璨ㄦ垚鏈殑浼拌▓(j矛)鏂规硶銆�
5. 閲戣瀺璩囩敘(ch菐n)
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻¢噾铻嶅伐鍏峰強鍏舵渻(hu矛)瑷�(j矛)妤�(y猫)鍕�(w霉)鍒嗛銆佷氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)銆佹寔鏈夎嚦鍒�
鏈熸姇璩�銆佸彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)绛夊収(n猫i)瀹�銆�
鏈珷閲嶉粸(di菐n)锛氫氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)銆佹寔鏈夎嚦鍒版湡鎶曡硣銆佸彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)绛夋渻(hu矛)瑷�(j矛)鏍哥畻銆�
鏈珷闆i粸(di菐n)锛氭寔鏈夎嚦鍒版湡鎶曡硣銆佸彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鏈�(hu矛)瑷�(j矛)鏍哥畻銆�
6. 闀锋湡鑲℃瑠(qu谩n)鎶曡硣
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻¢暦鏈熻偂娆�(qu谩n)鎶曡硣鎬ц唱(zh矛)鍙婇鍒ャ€侀暦鏈熻偂娆�(qu谩n)鎶曡硣鐨勫垵濮嬭▓(j矛)閲�銆侀暦
鏈熻偂娆�(qu谩n)鎶曡硣鐨勫悗绾�(x霉)瑷�(j矛)閲�銆侀暦鏈熻偂娆�(qu谩n)鎶曡硣鐨勬笡鍊煎拰铏曠疆銆�
鏈珷閲嶉粸(di菐n)锛氶暦鏈熻偂娆�(qu谩n)鎶曡硣鐨勫垵濮嬭▓(j矛)閲�銆侀暦鏈熻偂娆�(qu谩n)鎶曡硣鐨勫悗绾�(x霉)瑷�(j矛)閲�銆�
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7. 鍥哄畾璩囩敘(ch菐n)
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閲�銆佸浐瀹氳硣鐢�(ch菐n)鐨勫悗绾�(x霉)瑷�(j矛)閲�銆佸浐瀹氳硣鐢�(ch菐n)铏曠疆銆佸浐瀹氳硣鐢�(ch菐n)娓涘€兼簴(zh菙n)鍌欍€�
鏈珷閲嶉粸(di菐n)锛氬浐瀹氳硣鐢�(ch菐n)鐨勫垵濮嬭▓(j矛)閲�銆佸浐瀹氳硣鐢�(ch菐n)鐨勫悗绾�(x霉)瑷�(j矛)閲�銆佸浐瀹氳硣鐢�(ch菐n)铏曠疆銆�
鏈珷闆i粸(di菐n)锛氬浐瀹氳硣鐢�(ch菐n)鐨勫悗绾�(x霉)瑷�(j矛)閲忋€佸浐瀹氳硣鐢�(ch菐n)铏曠疆銆�
8.鐒″舰璩囩敘(ch菐n)
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻$劇褰㈣硣鐢�(ch菐n)鎬ц唱(zh矛)鍙婇鍒�銆佺劇褰㈣硣鐢�(ch菐n)鐨勫垵濮嬭▓(j矛)閲忋€佺劇褰㈣硣鐢�(ch菐n)鐨�
鍚庣簩(x霉)瑷�(j矛)閲�銆佺劇褰㈣硣鐢�(ch菐n)鐨勮檿缃€佺劇褰㈣硣鐢�(ch菐n)娓涘€兼簴(zh菙n)鍌�銆�
鏈珷闆i粸(di菐n)锛氱劇褰㈣硣鐢�(ch菐n)鐨勫垵濮嬭▓(j矛)閲忓強鍚庣簩(x霉)瑷�(j矛)閲忋€�
9.璨�(f霉)鍌�
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻¤矤(f霉)鍌电殑鎬ц唱(zh矛)鍜屽垎椤�銆佹祦鍕�(d貌ng)璨�(f霉)鍌点€侀暦鏈熻矤(f霉)鍌�銆佸€熸璨�(f猫i)鐢ㄧ瓑鍏�(n猫i)
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鏈珷闆i粸(di菐n)锛氬€熸璨�(f猫i)鐢�銆�
10.鎵€鏈夎€呮瑠(qu谩n)鐩�
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻″(sh铆)鏀惰硣鏈�銆佸叾浠栨瑠(qu谩n)鐩婂伐鍏枫€佽硣鏈叕绌�銆佸叾浠栫稖鍚堟敹鐩娿€佺泩
浣欏叕绌�銆佹湭鍒嗛厤鍒╂饯銆佸韩瀛樿偂绛夊収(n猫i)瀹�
鏈珷閲嶉粸(di菐n)锛氬(sh铆)鏀惰硣鏈�銆佽硣鏈叕绌�銆佺泩浣欏叕绌嶃€佹湭鍒嗛厤鍒╂饯銆�
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11.鏀跺叆銆佽不(f猫i)鐢ㄥ拰鍒╂饯
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻℃敹鍏�銆佽不(f猫i)鐢ㄣ€佺洿鎺ヨ▓(j矛)鍏ョ暥(d膩ng)鏈熷埄娼ょ殑鍒╁緱銆佺洿鎺ヨ▓(j矛)鍏ョ暥(d膩ng)鏈熷埄
娼ょ殑鎼嶅け銆佹墍寰楃▍璨�(f猫i)鐢�銆佸噲鍒╂饯銆佹瘡鑲℃敹鐩�銆�
鏈珷閲嶉粸(di菐n)锛氭敹鍏�銆佽不(f猫i)鐢�銆佸噲鍒╂饯銆佹瘡鑲℃敹鐩�銆�
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12. 璨�(c谩i)鍕�(w霉)鏈�(hu矛)瑷�(j矛)鍫�(b脿o)鍛�
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鎵€鏈夎€呮瑠(qu谩n)鐩婅畩鍕�(d貌ng)琛�銆佽病(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄩ檮娉�銆�
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鏈珷闆i粸(di菐n)锛氱従(xi脿n)閲戞祦閲忚〃銆�
13. 璨�(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄥ垎鏋�
瑕� 姹傦細閫氶亷鏈珷瀛�(xu茅)缈�(x铆)浣垮(xu茅)鐢熸帉鎻¤病(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄥ垎鏋愮殑鐩殑鑸囨柟娉�銆佸劅鍌佃兘鍔涘垎鏋�銆佺鐞嗘晥鐜囧垎
鏋�銆佺泩鍒╄兘鍔涘垎鏋愩€佺稖鍚堝垎鏋�銆�
鏈珷閲嶉粸(di菐n)锛氬劅鍌佃兘鍔涘垎鏋愩€佺鐞嗘晥鐜囧垎鏋�銆佺泩鍒╄兘鍔涘垎鏋愩€�
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鍏€佷富瑕佸弮鑰冩暀鏉�
1.鏈卞皬骞�,寰愭硴锛屽懆鑿�.鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)瀛�(xu茅)锛堢涓冪増锛�.鍖椾含锛氫腑鍦嬩汉姘戝ぇ瀛�(xu茅)鍑虹増绀�,2015,2,1
2.鎴村痉鏄�锛屾灄鍓�锛岃稒瑗垮崪.璨�(c谩i)鍕�(w霉)鏈�(hu矛)瑷�(j矛)瀛�(xu茅)锛堢鍏増锛�.鍖椾含锛氫腑鍦嬩汉姘戝ぇ瀛�(xu茅)鍑虹増绀�,2015.12.1
3. Jan R.Williams锛孲usan F.Haka.Financial & Managerial Accounting:The Basis for
Business Decisions.鍖椾含锛氭(j墨)姊板伐妤�(y猫)鍑虹増绀�,2013,1

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