{"id":1749,"date":"2025-02-12T07:53:13","date_gmt":"2025-02-12T07:53:13","guid":{"rendered":"https:\/\/www.taiwaneldercare.com\/news\/?p=1749"},"modified":"2025-02-12T07:53:13","modified_gmt":"2025-02-12T07:53:13","slug":"accounting-35","status":"publish","type":"post","link":"https:\/\/www.taiwaneldercare.com\/news\/2025\/02\/12\/accounting-35\/","title":{"rendered":"\u4f01\u696d\u7ba1\u7406\u5168\u653b\u7565\uff1a\u5f9e\u516c\u53f8\u8a2d\u7acb\u5230\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u7684\u5b8c\u6574\u6307\u5357"},"content":{"rendered":"<h2><strong>\u524d\u8a00\uff1a\u4f01\u696d\u7ba1\u7406\u7684\u6838\u5fc3<\/strong><\/h2>\n<p>\u6210\u529f\u7684\u4f01\u696d\u7ba1\u7406\u4e0d\u50c5\u50c5\u662f\u5e02\u5834\u7b56\u7565\u8207\u7522\u54c1\u958b\u767c\uff0c\u9084\u5305\u62ec\u5b8c\u5584\u7684<strong>\u516c\u53f8\u767b\u8a18\u3001\u8ca1\u52d9\u7ba1\u7406\u3001\u98a8\u96aa\u63a7\u5236\u8207\u6703\u8a08\u898f\u5283<\/strong>\u3002\u7121\u8ad6\u662f\u525b\u8d77\u6b65\u7684\u5275\u696d\u8005\uff0c\u9084\u662f\u5e0c\u671b\u512a\u5316\u7ba1\u7406\u6548\u7387\u7684\u4f01\u696d\u4e3b\uff0c\u4e86\u89e3<strong>\u516c\u53f8\u8a2d\u7acb\u3001\u5de5\u5546\u767b\u8a18\u3001\u6703\u8a08\u8207\u8ca1\u52d9\u7ba1\u7406<\/strong>\u7684\u6838\u5fc3\u6d41\u7a0b\uff0c\u80fd\u5920\u78ba\u4fdd\u4f01\u696d\u9577\u671f\u7a69\u5065\u767c\u5c55\u3002\u672c\u6587\u5c07\u5b8c\u6574\u89e3\u6790\u5f9e<strong>\u516c\u53f8\u767b\u8a18<\/strong>\u5230<strong>\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406<\/strong>\u7684\u95dc\u9375\u8981\u9ede\uff0c\u8b93\u4f60\u7684\u4f01\u696d\u7ba1\u7406\u66f4\u5177\u6548\u7387\u8207\u7af6\u722d\u529b\u3002<\/p>\n<hr \/>\n<h2><strong>\u4e00\u3001\u516c\u53f8\u767b\u8a18\u8207\u8a2d\u7acb\uff1a\u4f01\u696d\u7ba1\u7406\u7684\u7b2c\u4e00\u6b65<\/strong><\/h2>\n<h3><strong>1. \u516c\u53f8\u767b\u8a18\u7684\u91cd\u8981\u6027<\/strong><\/h3>\n<p>\u4f01\u696d\u7d93\u71df\u5fc5\u9808\u7b26\u5408\u653f\u5e9c\u898f\u7bc4\uff0c\u78ba\u4fdd\u5408\u6cd5\u7d93\u71df\uff0c\u5426\u5247\u53ef\u80fd\u9762\u81e8\u7f70\u6b3e\u751a\u81f3\u7121\u6cd5\u958b\u5c55\u696d\u52d9\u3002\u56e0\u6b64\uff0c\u9078\u64c7\u9069\u7576\u7684<a href=\"https:\/\/www.4545.com.tw\/company-registration-qa\/\">\u516c\u53f8\u767b\u8a18\u670d\u52d9<\/a>\u4f86\u8655\u7406\u7533\u8acb\u6587\u4ef6\uff0c\u80fd\u5920\u5927\u5e45\u63d0\u5347\u767b\u8a18\u6210\u529f\u7387\uff0c\u4e26\u907f\u514d\u5f8c\u7e8c\u7684\u6cd5\u5f8b\u554f\u984c\u3002<\/p>\n<h3><strong>2. \u516c\u53f8\u8a2d\u7acb\u6d41\u7a0b\u89e3\u6790<\/strong><\/h3>\n<p>\u7121\u8ad6\u662f\u65b0\u5275\u4f01\u696d\u9084\u662f\u8de8\u570b\u4f01\u696d\uff0c\u90fd\u9700\u8981\u9075\u5faa\u5b8c\u6574\u7684<a href=\"https:\/\/www.4545.com.tw\/newinside_company\/\">\u516c\u53f8\u8a2d\u7acb\u6d41\u7a0b\u4ecb\u7d39<\/a>\uff0c\u5305\u62ec\u5546\u696d\u540d\u7a31\u6838\u51c6\u3001\u8cc7\u672c\u984d\u78ba\u5b9a\u3001\u71df\u696d\u767b\u8a18\u3001\u516c\u53f8\u7ae0\u7a0b\u5236\u5b9a\u7b49\u6b65\u9a5f\u3002\u6bcf\u4e00\u500b\u74b0\u7bc0\u90fd\u95dc\u4fc2\u5230\u4f01\u696d\u7684\u5408\u6cd5\u6027\u8207\u71df\u904b\u7a69\u5b9a\u6027\uff0c\u56e0\u6b64\u5fc5\u9808\u5be9\u614e\u898f\u5283\u3002<\/p>\n<h3><strong>3. \u5de5\u5546\u767b\u8a18\u7684\u5fc5\u8981\u6027<\/strong><\/h3>\n<p>\u9664\u4e86\u516c\u53f8\u8a2d\u7acb\u4e4b\u5916\uff0c\u8fa6\u7406<a href=\"https:\/\/www.4545.com.tw\/business-registration\/\">\u5de5\u5546\u767b\u8a18\u624b\u7e8c<\/a>\u4e5f\u662f\u5408\u6cd5\u7d93\u71df\u7684\u91cd\u8981\u74b0\u7bc0\u3002\u9019\u4e0d\u50c5\u6d89\u53ca\u7a05\u52d9\u767b\u8a18\uff0c\u9084\u95dc\u4fc2\u5230\u516c\u53f8\u80fd\u5426\u53c3\u8207\u5546\u696d\u6d3b\u52d5\uff0c\u4f8b\u5982\u7533\u8acb\u8cb8\u6b3e\u3001\u7c3d\u8a02\u5408\u7d04\u6216\u958b\u7acb\u767c\u7968\u7b49\u3002<\/p>\n<h3><strong>4. \u6709\u9650\u516c\u53f8\u8207\u5916\u5546\u6295\u8cc7\u516c\u53f8\u7684\u8a2d\u7acb<\/strong><\/h3>\n<p>\u5c0d\u65bc\u9078\u64c7\u6709\u9650\u516c\u53f8\u4f5c\u70ba\u4f01\u696d\u7d44\u7e54\u5f62\u5f0f\u7684\u5275\u696d\u8005\uff0c\u53ef\u4ee5\u53c3\u8003<a href=\"https:\/\/www.4545.com.tw\/newinside_company\/\">\u6709\u9650\u516c\u53f8\u8a2d\u7acb\u6240\u9700\u6b65\u9a5f<\/a>\uff0c\u78ba\u4fdd\u8cc7\u672c\u984d\u3001\u80a1\u6771\u7d50\u69cb\u8207\u516c\u53f8\u6cbb\u7406\u67b6\u69cb\u7b26\u5408\u898f\u7bc4\u3002\u6b64\u5916\uff0c\u570b\u969b\u4f01\u696d\u82e5\u60f3\u9032\u8ecd\u53f0\u7063\u5e02\u5834\uff0c\u5247\u9700\u8981\u4e86\u89e3<a href=\"https:\/\/www.4545.com.tw\/overseas_company\/\">\u5916\u5546\u6295\u8cc7\u516c\u53f8\u8a2d\u7acb\u6d41\u7a0b<\/a>\uff0c\u78ba\u4fdd\u5728\u53f0\u71df\u904b\u7b26\u5408\u7576\u5730\u6cd5\u898f\u3002<\/p>\n<h3><strong>5. \u975e\u71df\u5229\u7d44\u7e54\u7684\u7ba1\u7406\u8207\u767b\u8a18<\/strong><\/h3>\n<p>\u5982\u679c\u4f01\u696d\u7684\u6027\u8cea\u504f\u5411\u793e\u6703\u516c\u76ca\u6216\u5b78\u8853\u7814\u7a76\uff0c\u5247\u9700\u900f\u904e<a href=\"https:\/\/www.4545.com.tw\/new_npo\/\">\u793e\u5718\u6cd5\u4eba\u767b\u8a18\u6d41\u7a0b<\/a>\u9032\u884c\u5408\u6cd5\u8a2d\u7acb\u3002\u8207\u4e00\u822c\u4f01\u696d\u4e0d\u540c\uff0c\u793e\u5718\u6cd5\u4eba\u9700\u8981\u7b26\u5408\u7279\u5b9a\u7684\u653f\u5e9c\u898f\u7bc4\uff0c\u4e26\u78ba\u4fdd\u71df\u904b\u7b26\u5408\u516c\u76ca\u6027\u8cea\u3002<\/p>\n<hr \/>\n<h2><strong>\u4e8c\u3001\u4f01\u696d\u8ca1\u52d9\u7ba1\u7406\u8207\u6703\u8a08\u898f\u5283<\/strong><\/h2>\n<h3><strong>1. \u70ba\u4f55\u4f01\u696d\u9700\u8981\u5c08\u696d\u6703\u8a08\u670d\u52d9\uff1f<\/strong><\/h3>\n<p>\u4f01\u696d\u7684\u8ca1\u52d9\u7ba1\u7406\u662f\u6210\u529f\u904b\u71df\u7684\u57fa\u790e\uff0c\u800c\u5c08\u696d\u7684\u6703\u8a08\u652f\u63f4\u80fd\u5920\u78ba\u4fdd\u5e33\u52d9\u6e05\u6670\u3001\u5831\u7a05\u5408\u898f\u3002<a href=\"https:\/\/www.4545.com.tw\/teams\/\">\u5c08\u696d\u6703\u8a08\u4e8b\u52d9\u6240\u63a8\u85a6<\/a>\u80fd\u5920\u63d0\u4f9b\u8a18\u5e33\u3001\u8ca1\u52d9\u5831\u8868\u5206\u6790\u3001\u7a05\u52d9\u898f\u5283\u7b49\u670d\u52d9\uff0c\u5e6b\u52a9\u4f01\u696d\u6e1b\u5c11\u932f\u8aa4\u8207\u98a8\u96aa\u3002<\/p>\n<h3><strong>2. \u8a18\u5e33\u8207\u8ca1\u52d9\u7ba1\u7406<\/strong><\/h3>\n<p>\u4f01\u696d\u7684\u65e5\u5e38\u8ca1\u52d9\u904b\u4f5c\uff0c\u5305\u542b\u6536\u652f\u7d00\u9304\u3001\u767c\u7968\u7ba1\u7406\u3001\u85aa\u8cc7\u6838\u7b97\u7b49\uff0c\u82e5\u7f3a\u4e4f\u9069\u7576\u7ba1\u7406\uff0c\u53ef\u80fd\u6703\u5f71\u97ff\u4f01\u696d\u7684\u7a69\u5b9a\u767c\u5c55\u3002<a href=\"https:\/\/www.4545.com.tw\/\">\u4f01\u696d\u8a18\u5e33\u670d\u52d9<\/a>\u80fd\u5920\u5354\u52a9\u4f01\u696d\u7ba1\u7406\u5e33\u52d9\uff0c\u63d0\u9ad8\u8ca1\u52d9\u900f\u660e\u5ea6\u3002\u540c\u6642\uff0c\u900f\u904e<a href=\"https:\/\/www.4545.com.tw\/bookkeeper\/\">\u5c08\u696d\u8a18\u5e33\u58eb\u670d\u52d9<\/a>\uff0c\u4f01\u696d\u4e3b\u53ef\u4ee5\u5c07\u8a18\u5e33\u5de5\u4f5c\u4ea4\u7531\u5c08\u696d\u4eba\u58eb\u8655\u7406\uff0c\u5c08\u6ce8\u65bc\u696d\u52d9\u767c\u5c55\u3002<\/p>\n<h3><strong>3. \u6703\u8a08\u5e2b\u7684\u91cd\u8981\u6027<\/strong><\/h3>\n<p>\u9078\u64c7\u5408\u9069\u7684\u6703\u8a08\u5e2b\u80fd\u5920\u5e6b\u52a9\u4f01\u696d\u78ba\u4fdd\u7a05\u52d9\u5408\u898f\uff0c\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u6cd5\u5f8b\u98a8\u96aa\u3002<a href=\"https:\/\/www.4545.com.tw\/accountant\/\">\u5c08\u696d\u6703\u8a08\u5e2b\u63a8\u85a6<\/a>\u63d0\u4f9b\u4f01\u696d\u5408\u683c\u7684\u6703\u8a08\u9867\u554f\uff0c\u78ba\u4fdd\u8ca1\u52d9\u904b\u4f5c\u7b26\u5408\u653f\u5e9c\u898f\u7bc4\u3002\u6b64\u5916\uff0c\u5c0d\u65bc\u53f0\u5317\u7684\u4f01\u696d\u4f86\u8aaa\uff0c<a href=\"https:\/\/www.4545.com.tw\/teams\/\">\u53f0\u5317\u6703\u8a08\u4e8b\u52d9\u6240\u63a8\u85a6<\/a>\u8207<a href=\"https:\/\/www.4545.com.tw\/discussion-on-the-development-trend-of-accountants-and-bookkeepers-in-taipei\/\">\u53f0\u5317\u6703\u8a08\u5e2b\u63a8\u85a6<\/a>\u63d0\u4f9b\u4e86\u6700\u9069\u5408\u7684\u8ca1\u52d9\u5c08\u5bb6\uff0c\u5e6b\u52a9\u4f01\u696d\u9032\u884c\u5168\u65b9\u4f4d\u7684\u8ca1\u52d9\u898f\u5283\u3002<\/p>\n<h3><strong>4. \u6703\u8a08\u5e2b\u8077\u696d\u89e3\u6790<\/strong><\/h3>\n<p>\u5982\u679c\u4f01\u696d\u5e0c\u671b\u5167\u90e8\u57f9\u990a\u6703\u8a08\u5c08\u624d\uff0c<a href=\"https:\/\/www.4545.com.tw\/accounting-cpa\/\">\u6703\u8a08\u5e2b\u8077\u696d\u4ecb\u7d39<\/a>\u80fd\u5920\u5e6b\u52a9\u4f01\u696d\u4e86\u89e3\u6703\u8a08\u5e2b\u7684\u5c08\u696d\u80fd\u529b\u3001\u57f7\u696d\u7bc4\u570d\u8207\u767c\u5c55\u8da8\u52e2\u3002<\/p>\n<h3><strong>5. \u8a18\u5e33\u670d\u52d9\u7684\u8cbb\u7528\u8207\u9810\u7b97<\/strong><\/h3>\n<p>\u4e0d\u540c\u898f\u6a21\u7684\u4f01\u696d\u5728\u8a18\u5e33\u8207\u8ca1\u52d9\u7ba1\u7406\u4e0a\u7684\u9700\u6c42\u4e0d\u540c\uff0c\u56e0\u6b64\u8a18\u5e33\u8cbb\u7528\u4e5f\u6703\u6709\u6240\u5dee\u7570\u3002<a href=\"https:\/\/www.4545.com.tw\/bookkeepingtax\/\">\u8a18\u5e33\u670d\u52d9\u8cbb\u7528<\/a>\u63d0\u4f9b\u5404\u7a2e\u4f01\u696d\u8a18\u5e33\u7684\u8cbb\u7528\u6a19\u6e96\uff0c\u8b93\u4f01\u696d\u4e3b\u80fd\u5920\u6839\u64da\u9810\u7b97\u9078\u64c7\u6700\u5408\u9069\u7684\u6703\u8a08\u670d\u52d9\u3002<\/p>\n<hr \/>\n<h2><strong>\u4e09\u3001\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406<\/strong><\/h2>\n<h3><strong>1. \u4f01\u696d\u5982\u4f55\u964d\u4f4e\u8ca1\u52d9\u98a8\u96aa\uff1f<\/strong><\/h3>\n<p>\u5373\u4fbf\u4f01\u696d\u64c1\u6709\u826f\u597d\u7684\u71df\u904b\u6a21\u5f0f\uff0c\u8ca1\u52d9\u98a8\u96aa\u4ecd\u7136\u662f\u4e0d\u53ef\u5ffd\u8996\u7684\u554f\u984c\u3002\u826f\u597d\u7684\u98a8\u96aa\u7ba1\u7406\u7b56\u7565\u80fd\u5920\u5e6b\u52a9\u4f01\u696d\u9810\u9632\u8cc7\u91d1\u93c8\u65b7\u88c2\u3001\u7a05\u52d9\u98a8\u96aa\u8207\u8ca1\u52d9\u5831\u8868\u932f\u8aa4\u3002<a href=\"https:\/\/www.4545.com.tw\/the-role-of-bookkeepers-in-financial-risk-assessment-and-management\/\">\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u7b56\u7565<\/a>\u8a73\u7d30\u4ecb\u7d39\u5982\u4f55\u900f\u904e\u8a18\u5e33\u3001\u5831\u8868\u5206\u6790\u8207\u5167\u90e8\u5be9\u8a08\uff0c\u4f86\u964d\u4f4e\u8ca1\u52d9\u98a8\u96aa\uff0c\u78ba\u4fdd\u4f01\u696d\u7a69\u5065\u7d93\u71df\u3002<\/p>\n<h3><strong>2. \u5167\u90e8\u63a7\u5236\u8207\u8ca1\u52d9\u898f\u5283<\/strong><\/h3>\n<p>\u4f01\u696d\u61c9\u8a72\u5efa\u7acb\u5167\u90e8\u8ca1\u52d9\u7ba1\u7406\u6a5f\u5236\uff0c\u78ba\u4fdd\u8cc7\u91d1\u6d41\u5411\u900f\u660e\uff0c\u4e26\u5b9a\u671f\u5be9\u67e5\u8ca1\u52d9\u5831\u8868\uff0c\u4ee5\u9810\u9632\u6f5b\u5728\u98a8\u96aa\u3002\u900f\u904e\u5c08\u696d\u7684\u8ca1\u52d9\u9867\u554f\u8207\u6703\u8a08\u5718\u968a\uff0c\u4f01\u696d\u53ef\u4ee5\u66f4\u6709\u6548\u5730\u7ba1\u7406\u73fe\u91d1\u6d41\u3001\u71df\u904b\u8cc7\u91d1\u8207\u672a\u4f86\u6295\u8cc7\u8a08\u756b\u3002<\/p>\n<hr \/>\n<h2><strong>\u7d50\u8a9e\uff1a\u4f01\u696d\u7ba1\u7406\u7684\u9577\u9060\u898f\u5283<\/strong><\/h2>\n<p>\u4f01\u696d\u7ba1\u7406\u4e0d\u53ea\u662f\u7522\u54c1\u958b\u767c\u8207\u5e02\u5834\u884c\u92b7\uff0c\u9084\u5305\u62ec\u5f9e<a href=\"https:\/\/www.4545.com.tw\/company-registration-qa\/\">\u516c\u53f8\u767b\u8a18\u670d\u52d9<\/a>\u3001<a href=\"https:\/\/www.4545.com.tw\/business-registration\/\">\u5de5\u5546\u767b\u8a18\u624b\u7e8c<\/a>\u3001<a href=\"https:\/\/www.4545.com.tw\/the-role-of-bookkeepers-in-financial-risk-assessment-and-management\/\">\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u7b56\u7565<\/a>\u5230<a href=\"https:\/\/www.4545.com.tw\/teams\/\">\u5c08\u696d\u6703\u8a08\u4e8b\u52d9\u6240\u63a8\u85a6<\/a>\u7684\u5b8c\u6574\u898f\u5283\u3002\u900f\u904e\u5b8c\u5584\u7684\u7ba1\u7406\u6a5f\u5236\u8207\u8ca1\u52d9\u898f\u5283\uff0c\u4f01\u696d\u53ef\u4ee5\u964d\u4f4e\u7d93\u71df\u98a8\u96aa\uff0c\u78ba\u4fdd\u9577\u671f\u7a69\u5b9a\u767c\u5c55\u3002\u73fe\u5728\u5c31\u958b\u59cb\u884c\u52d5\uff0c\u8b93\u4f60\u7684\u4f01\u696d\u7ba1\u7406\u66f4\u52a0\u5c08\u696d\u5316\u3001\u6578\u64da\u5316\u8207\u7b56\u7565\u5316\uff0c\u8fce\u63a5\u672a\u4f86\u7684\u6210\u529f\u6311\u6230\uff01<\/p>\n<p>\u76f8\u95dc\u9023\u7d50\u6574\u7406:<\/p>\n<ul>\n    <a href=\"https:\/\/www.4545.com.tw\/company-registration-qa\/\">\u516c\u53f8\u767b\u8a18\u670d\u52d9<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/newinside_company\/\">\u516c\u53f8\u8a2d\u7acb\u6d41\u7a0b\u4ecb\u7d39<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/business-registration\/\">\u5de5\u5546\u767b\u8a18\u624b\u7e8c<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/teams\/\">\u5c08\u696d\u6703\u8a08\u4e8b\u52d9\u6240\u63a8\u85a6<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/bookkeeper\/\">\u5c08\u696d\u8a18\u5e33\u58eb\u670d\u52d9<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/\">\u4f01\u696d\u8a18\u5e33\u670d\u52d9<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/teams\/\">\u53f0\u5317\u6703\u8a08\u4e8b\u52d9\u6240\u63a8\u85a6<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/accountant\/\">\u5c08\u696d\u6703\u8a08\u5e2b\u63a8\u85a6<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/discussion-on-the-development-trend-of-accountants-and-bookkeepers-in-taipei\/\">\u53f0\u5317\u6703\u8a08\u5e2b\u63a8\u85a6<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/the-role-of-bookkeepers-in-financial-risk-assessment-and-management\/\">\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u7b56\u7565<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/newinside_company\/\">\u6709\u9650\u516c\u53f8\u8a2d\u7acb\u6240\u9700\u6b65\u9a5f<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/accounting-cpa\/\">\u6703\u8a08\u5e2b\u8077\u696d\u4ecb\u7d39<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/bookkeepingtax\/\">\u8a18\u5e33\u670d\u52d9\u8cbb\u7528<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/overseas_company\/\">\u5916\u5546\u6295\u8cc7\u516c\u53f8\u8a2d\u7acb\u6d41\u7a0b<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/new_npo\/\">\u793e\u5718\u6cd5\u4eba\u767b\u8a18\u6d41\u7a0b<\/a><br \/>\n<a 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href=\"https:\/\/www.4545.com.tw\/business-accounting-law-bookkeeper\/\">\u5546\u696d\u6703\u8a08\u6cd5\u8207\u8a18\u5e33\u58eb\u7684\u95dc\u806f<\/a><br \/>\n<a href=\"https:\/\/www.4545.com.tw\/common-exam-bookkeeper\/\">\u666e\u8003\u8a18\u5e33\u58eb\u7684\u5b78\u7fd2\u8def\u5f91<\/a>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u524d\u8a00\uff1a\u4f01\u696d\u7ba1\u7406\u7684\u6838\u5fc3 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