­º ­¶ ¤½¥q²¤¶ ªA°È½d³ò §ë¸ê¤¤°ê ¸ê°T¤¤¤ß ¤å¥ó¤U¸ü ±`¨£°ÝÃD Ápµ¸§Ú­Ì ±Ò·½½×¾Â
½Ð¿é¤J¬d§äªºÃöÁä¦r:
­»´ä¤½¥qµù¥Uµ{§Ç©M¶O¥Î
­^°ê¤½¥qµù¥Uµ{§Ç©M¶O¥Î
µù¥U¨©¨½´µ¤½¥q
µù¥U­^ÄݳB¤k®q¤½¥q
µù¥U¬ü°ê¯S©ÔµØ¦{¤½¥q
µù¥UÂļ¯¨È¤½¥q
µù¥U¿D¤j§Q¨È¤½¥q
µù¥U¯Ã®J®q¤½¥q
µù¥U°¨²Ðº¸¸s®q¤½¥q
Â÷©¤¤½¥qµù¥U¶O¥Î
µù¥U¤¤°ê°Ó¼Ð
µù¥U­»´ä°Ó¼Ð
µù¥U»OÆW°Ó¼Ð
µù¥U¿D¤j§Q¨È°Ó¼Ð
µù¥U¼Ú·ù°Ó¼Ð
µù¥U¼w°ê°Ó¼Ð
µù¥U·s¥[©Y°Ó¼Ð
°Ó¼Ðµù¥U¶O¥Î
¬ü°ê°Ó¼Ðµù¥U¶O¥Î
°Ó¼Ð¤ÀÃþ¥Ø¿ý
ªk°ê°Ó¼Ðµù¥U¶O¥Î
¦p¦ó¶}¥ß»È¦æ±b¤á
°Ó°È®MÀ\ªA°È
°Ó°È¯µ®ÑªA°È
¬d¥UªA°È¡]­»´ä¡^
·|­p³øµ|ªA°È
°ê»Ú¼Ð·Ç¥Z¸¹ISSN¥Ó½Ð
°Ó·~µn°OªA°È
ªÅ´ß¤½¥q¦W³æ¤U¸ü
±`¨£°ÝÃD¸Ñµª
¦UÃþ¨óij®Ñ¤U¸ü
¤½¥qµù¥U¬yµ{
­»´ä¬F©²³¡ªù¤Î¥D­n»È¦æ
¥I´Ú¤è¦¡
§Ö»¼¶O¥Î

Àç°Ó¦b­»´ä¤§¤@¡G¶}©ñ§¹µ½ªºÀç°ÓÀô¹Ò

Àç°Ó¦b­»´ä¤§¤@¡G¶}©ñ§¹µ½ªºÀç°ÓÀô¹Ò

    ­»´ä¨ã³Æ¡§¤TÀu¥|³q¡¨ªºÀu¶Õ¡A¬O¤º¦a¥ø·~¡§¨«¥X¥h¡¨¡A©Ý®i¥þ²y·~°Èªº­º¿ï°Ó¶T¥­»O¡C

    ¤TÀu¡GÀu¶Vªº¦a²z¦ì¸m¡B°·¥þªº¨î«×¡B²³æªº§Cµ|¨î¡C

    ¥|³q¡G°T®§¡B¤H¤~¡B¸êª÷©M³fª«¦Û¥Ñ¬y³q¡A¦³§Q¦U¦æ¦U·~µo®i·~°È¡C 

    ­»´äªº§ë¸êÀô¹Ò
 
    ­»´ä©^¦æ§Cµ|²v¬Fµ¦¡A­ã³\¥~¶×¦Û¥Ñ¬y°Ê¡A¥[¤WÆF¬¡ªº¤H¤O¸ê·½¡B§¹µ½ªºª÷¿Ä¨î«×¥H¤Î²z·Qªº³Ð·~Àô¹Ò¡A³QÅA爲¦Û¥Ñ¥ø·~¸gÀÙªº¨å½d¤§¤@¡C­»´ä¯S§O¦æ¬F°Ï¬F©²Åwªï¥~¨Ó§ë¸ê¡A¹ï¥»¦a¤½¥q¤Î¥~°Ó¤@µø¦P¤¯¡A¹ê¦æ¤Ö¤z¹w¡BµL¸É¶K¬Fµ¦¡A爲©Ò¦³¦³·N¦b­»´äÀç°Óªº¤½¥q´£¨Ñ¤½¥­ªº¸gÀçÀô¹Ò¡C

    ¾ÌµÛ¤W­z¦UºØ¦]¯À¡A­»´ä±o¥HÅE¨­¥@¬É­«­nªº°Ó¶T¤Î»È¦æªA°È¤¤¤ß¤§¦C¡C 
  
    ­»´äªºÀu¶Õ
     
    1¡B ¨È¤Ó¦a°ÏÁ`³¡¤¤¤ß 
    
    ­»´ä¬O¨È¤Ó°Ïªº¦a°ÏÁ`³¡¤¤¤ß¡A¤£¤Ö¸ó°ê¥ø·~§¡¿ï¾Ü¦b­»´ä³]¥ß¦a°ÏÁ`³¡¡A¥H²ÎÄw¤Î¶°¤¤ºÞ²z°Ï¤º·~°È¡C­»´ä¦ì³B¨È¤Ó°Ï¤ßŦ¡A°ò¦«Ø³]§¹µ½¡B¸ê°T¦Û¥Ñ¬y³q¡B°]¬F¨î«×²³æ°·¥þ¡B¬F©²¹B§@³z©ú¦³®Ä¡B¬Fªv®ð­Ôí©w¡A¬O¸ó°ê¤½¥q³]¥ß¦a°ÏÁ`³¡ªº²z·Q¦aÂI¡C  
 
    2¡B °ò«Ø§¹µ½ 
    
    ­»´ä¾Ö¦³¥@¬É¯Åªº®üªÅ¹B¿é³]¬I¡A¥i爲°Ï¤º¤Î¥þ²y¦U¬É·~ªÌ´£¨Ñ¤£¤Ö¤è«K¡C­»´ä°ê»Ú¾÷³õªºªA°È½d³ò¼sªx¡A¨C¤Ñ³£¦³ÀW±Kªº°ê»Ú«È³f¹B¯è¯Z©¹ªð­»´ä¤Î¥@¬É¦U¦a¦h­Ó«°¥«¡C­»´ä¤S¾Ö¦³¥þ²y³ÌÁc¦£¡B®Ä²v³Ì°ªªº¶°¸Ë½c½XÀY¡A´£¨Ñ¤@¨t¦Cªº®ü¹B¡B³f¹B¥N²z¡Bª«¬y¤Î¬ÛÃöªA°È¡C 
    
    ­»´äªº¹q°T°ò«Ø¤Q¤À¥ý¶i¡A¦b¥@¬É¦W¦C«e­T¡CÀHµÛ°ê»Ú¹q°TªA°È¥«³õ¶}©ñ¡A­»´äªº°ê»Ú³q¸Ü¦¬¶O¤£Â_¤U­°¡C¦¹¥~¡A¦h®aÀç¹B°Ó¥ç´£¨Ñ¬y°Ê¹q¸Ü¡B¶Ç©I¤Î¼W­Èºô¸ôªA°Èµ¥¹q°TªA°È¡A¦¬¶O¬Û©y¡C 

    3¡B ªk¨î³z©ú 
    
    ­»´ä¯S§O¦æ¬F°Ï»P¤º¦aªºªk«ß¨î«×ÁöµM¤£¦P¡A¦ý­»´äªºªk«ß¨î«×³z©ú¤½¶}¡A¥qªk§¹¥þ¿W¥ß¡A½T«O¦bªk«ß­±«e¤H¤H¥­µ¥¡C­»´ä­«µøªkªv¡Aªk¨î°·¥þ¡A¬O¥þ²yÀç°ÓÀô¹Ò³Ì«K§Q¥i¾aªº¦aÂI¤§¤@¡C 
    
    ¦¹¥~¡A­»´ä¯S§O¦æ¬F°Ï¬F©²·G¼ä¤½¥¿¡AÁ|¥@¬Òª¾¡C¤_1974¦~¦¨¥ßªº·G¬F¤½¸p¡A¹L¥h30¦~¨Ó­P¤OµÂ³g­Ò·G¡A爲­»´äªÀ·|«Ø¥ß¤F²`«pªº¤Ï³g¦Ã¤å¤Æ¡A¤µ«á±NÄ~Äòµo´§¥\¯à¡A½T«O¬F©²¸Û¹ê¤½¥¿¡A幷¿n·¥§ùµ´°Ó·~³g¦Ã¬¡°Ê¡C 

    4¡B µ|¨î²³æ 
    
    ­»´äµ|¨î²³æ¡A¦Ó¥B¬O¥þ²yµ|²v³Ì§Cªº¦a¤è¤§¤@¡C­»´ä¤£¼x¦¬¸ê¥»¼W­Èµ|©Î¬õ§Q¹w¦©µ|¡A¦b¼xµ|¤è­±ªö¥Î¦a°ì¨Ó·½­ì«h¡A¥u¹ï·½¦Û­»´äªº§Q¼í©Î¦¬¤J¼xµ|¡C  

    5¡B ¸gÀÙ¦Û¥Ñ
    
    ­»´ä¬O¥þ²y³Ì¶}©ñªº¥~¦V«¬¸gÀÙÅé¨t¤§¤@¡A¹ï¥~¨Ó©ÎÂ÷©¤§ë¸ê¡B¸êª÷¬y°Ê½Õ°t¡A¥H¤Î¥ø·~ªº°êÄy©Î¾Ö¦³Åvµ¥§¡¨S¦³­­¨î¡C­»´ä¹ê¦æ¦Û¥Ñ¶T©ö¬Fµ¦¡A¤£³]¶T©ö¾ÀÂS¡A¤@¯ë¶i¥X¤f³fª«§¡¤ð¶·Ãº¥I¥ô¦óÃöµ|¡A¥çµL¥ô¦óÃöµ|­­ÃB©Îªþ¥[µ|¡A¦Ó¥²¶·¥Ó»â¶i¥X¤f³\¥iÃÒªº産«~¥ç爲¼Æ¤£¦h¡C  
 
    §ë¸êÀu´f
 
    ­»´ä¯S§O¦æ¬F°Ï¬F©²Åwªï¤º¦a¥ø·~¨Ó´ä¶i¦æ§ë¸ê¡AÁöµM­»´ä¹ï¤º¦a¥ø·~¨Ó´ä§ë¸ê幷µLµ¹¤©¨ãÅ骺Àu´f±¹¬I¡A¦ý¬O¡A­»´äªº¦Û¥Ñ¸gÀ٤ΧCµ|²v¬Fµ¦¤w¬Æ¨ã§l¤Þ¤O¡C 

    ¨üºÊºÞ¦æ·~

    ²{®É¡Aª÷¿Ä¡A¹q°T¡B¤½¦@¹B¿é¡B¤½¥Î³]¬I¤Î³¡¤À¤j衆´CÅéµ¥¦b­»´ä§¡ÄÝ©ó¨üºÊºÞªº¦æ·~¡C 
         
    ¥~°Ó§ë¸êªº­­¨î
 
    ­»´ä¹ï¤º¦a¾÷ºc¡B²Õ´©Î­Ó¤H¦b¥»¦a§ë¸ê幷¤£³]¥ô¦ó­­¨î¡A¦P®É­»´ä¯S°Ï¬F©²¥çµL¨î©w§ë¸ê産·~¬Fµ¦¤Î¬ÛÃö¥Ø¿ý¡A¦ý§ë¸ê¦b¨ü­»´ä¯S°Ï¬F©²ºÊºÞªº¦æ·~°£¥~¡F­»´ä¤]µL³W©w¥~°Ó§ë¸ê±M¶µ¥Ø¥²¶·­n¦³¥»¦a·~ªÌ°Ñ»P¡C¤º¦a¥ø·~¦b­»´ä¦¨¥ß¤½¥q«á¡A¸Ó­»´ä¤½¥q¥i¥H®Ú¾Ú­»´äªº¤J¹Ò±ø¨Ò¸u¥Î¤º¦a±M¤~¨Ó­»´ä¤u§@¡C­»´ä幷µL¯S§O°w¹ï¥~°Óªº§ë¸ê¼f§åµ{¦¡¡A¦ý©Ò¦³¤½¥q¥²¶·¿í±q¡m¤½¥q±ø¨Ò¡nªºª`册³W©w¡C

    ­»´ä¹ï¤j³¡¤À·s§ë¸ê¶µ¥Ø¤£³]¥ô¦óºÞ¨î¡A¦ý¦b¬Y¨Ç·~°È©Î¦æ·~¡A§ë¸êªÌ¥²¶·¥Ó»âµP·Ó©Î³\¥iÃÒ¡C¬F©²±À¥Xªº°Ó·~µP·Ó¸ê°TªA°È¡A´£¨Ñ¦³Ãö¦b­»´ä¸gÀç¦UÃþ·~°È(¨Ò¦p¤u¼t¡BÀ\ÆUµ¥)©Ò»ÝµP·Óªº¸Ô²Ó¸ê®Æ¡C³o¶µ¤@¯¸¦¡ªA°È¦³§U§ë¸êªÌ¸`¬Ù®É¶¡©M减§CIJ¥Ç¬F©²³W¨Òªº­·ÀI¡C

­»´ä©x¶í¥©©úµó111¸¹´I§Q¼s³õ803«Ç ¹q¸Ü¡G+852 23411444 ¶Ç¯u¡G+852 23411414
²`¦`¿ì¨Æ³B ¹q¸Ü¡G+86 (0755) 82684480 82684483 82684484 82684485 ¶Ç¯u¡G+86 (0755)82684481
·s¥[©Y¿ì¨Æ³B ¹q¸Ü¡G+65 6295 2884 ¶Ç¯u¡G+65 6295 2997
ºô§}¡Ghttp://www.bycpa.com  ¹q¶l¡Ginfo@bycpa.com ¥_¨Ê¿ì¨Æ³B ¹q¸Ü¡G+86 (010) 68748420 ¶Ç¯u¡G+86 (010) 68748421  

image