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\u20013?\u22269?\u31649?\u29702?\u31185?\u23398?\u30740?\u31350?\u-27038?\u30740?\u31350?\u21592?\u12289?\u19987?\u23478?\u22996?\u21592?\u20250?\u19987?\u23478?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20013?\u22269?\u27880?\u20876?\u20250?\u-29791?\u24072?\u21327?\u20250?\u20250?\u21592?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20013?\u22269?\u31649?\u29702?\u20250?\u-29791?\u23398?\u20250?\u24120?\u21153?\u29702?\u20107?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20013?\u22269?\u20225?\u19994?\u20869?\u-28440?\u25511?\u21046?\u26631?\u20934?\u22996?\u21592?\u20250?\u22996?\u21592?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20013?\u22269?\u31185?\u23398?\u-27038?\u30740?\u31350?\u29983?\u-27038?\u29305?\u-32680?\u25945?\u25480?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u28165?\u21326?\u22823?\u23398?\u-27265?\u19977?\u-30254?\u30740?\u31350?\u-27038?\u23458?\u24231?\u25945?\u25480?\u12289?\u-25896?\u32423?\u22521?\u-29779?\u24072?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20013?\u22269?\u27665?\u-32214?\u24635?\u23616?\u24178?\u-28440?\u31649?\u29702?\u23398?\u-27038?\u23457?\u-29791?\u20250?\u-29791?\u22521?\u-29779?\u20013?\u24515?\u23458?\u24231?\u25945?\u25480?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-32015?\u22269?\u12298?\u25237?\u-29372?\u20154?\u12299?\u26434?\u24535?\u-32278?\u30001?\u25776?\u31295?\u20154?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-32515?\u21147?\u-29759?\u20070?\u-230?1993\u24180?\u-31817?\u24471?\u20013?\u22269?\u27880?\u20876?\u20250?\u-29791?\u24072?\u-29759?\u20070?\u-244?\u21516?\u24180?\u21152?\u20837?\u20013?\u22269?\u27880?\u20876?\u20250?\u-29791?\u24072?\u21327?\u20250?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20250?\u-29791?\u24072?\u20107?\u21153?\u25152?\u-25896?\u32423?\u21512?\u20249?\u20154?\u12289?\u31614?\u23383?\u27880?\u20876?\u20250?\u-29791?\u24072?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 1996\u24180?\u-29324?\u-32015?\u22269?\u30740?\u20462?\u-244?\u-31817?ACCA\u-248?\u-32015?\u22269?\u29305?\u-29768?\u20844?\u-29788?\u20250?\u-29791?\u24072?\u-247?\u-29759?\u20070?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2000\u24180?\u-31817?\u24471?\u-25896?\u32423?\u23457?\u-29791?\u24072?\u-29759?\u20070?\u-244?\u21516?\u24180?\u21152?\u20837?\u20013?\u22269?\u20869?\u-28440?\u23457?\u-29791?\u21327?\u20250?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-31657?\u20316?\u-230?\u22312?\u20013?\u22269?\u-29406?\u32463?\u20986?\u29256?\u31038?\u12289?\u22269?\u-27086?\u24037?\u19994?\u20986?\u29256?\u31038?\u12289?\u26426?\u26800?\u24037?\u19994?\u20986?\u29256?\u31038?\u12289?\u32463?\u27982?\u31185?\u23398?\u20986?\u29256?\u31038?\u21644?\u21271?\u20140?\u20132?\u-28646?\u22823?\u23398?\u20986?\u29256?\u31038?\u20197?\u21450?\u12298?\u-29406?\u21153?\u19982?\u20250?\u-29791?\u12299?\u26434?\u24535?\u19978?\u21457?\u-30616?\u12298?\u-29406?\u21153?\u31649?\u29702?\u30340?\u31574?\u30053?\u21644?\u26041?\u27861?\u12299?\u12289?\u12298?COSO:\u20225?\u19994?\u20869?\u-28440?\u25511?\u21046?\u19982?\u-26418?\u-27031?\u31649?\u29702?\u12299?\u12289?\u12298?\u22269?\u26377?\u20225?\u19994?\u20869?\u-28440?\u25511?\u21046?\u-29762?\u-29791?\u19982?\u-28720?\u29992?\u12299?\u12289?\u12298?\u20225?\u19994?\u20869?\u-28440?\u25511?\u21046?\u27969?\u31243?\u-29762?\u-29791?\u12299?\u12289?\u12298?\u-26938?\u22242?\u20844?\u21496?\u-29406?\u21153?\u20869?\u-28440?\u25511?\u21046?\u23376?\u31995?\u32479?\u-29762?\u-29791?\u12299?\u12289?\u12298?\u20225?\u19994?\u-29406?\u21153?\u-26418?\u-27031?\u31649?\u29702?\u12299?\u12289?\u12298?\u20225?\u19994?\u-29406?\u21153?\u-26418?\u-27031?\u26377?\u25928?\u25511?\u21046?\u12299?\u12289?\u12298?\u-29406?\u21153?\u25253?\u-30616?\u20998?\u26512?\u12299?\u12289?\u12298?\u20225?\u19994?\u-29406?\u21153?\u20998?\u26512?\u12299?\u12289?\u12298?\u20225?\u19994?\u25104?\u26412?\u31649?\u29702?\u19982?\u25511?\u21046?\u12299?\u12289?\u12298?\u20225?\u19994?\u-29406?\u21153?\u25112?\u30053?\u12299?\u12289?\u12298?\u20225?\u19994?\u32435?\u31246?\u26680?\u31639?\u25216?\u-32515?\u12299?\u12289?\u12298?\u26032?\u31246?\u21046?\u25913?\u-26775?\u19982?\u32435?\u31246?\u31609?\u21010?\u12299?\u12289?\u12298?\u20225?\u19994?\u31649?\u29702?\u23618?\u30340?\u32435?\u31246?\u31649?\u29702?\u19982?\u32435?\u31246?\u-26418?\u-27031?\u25511?\u21046?\u12299?\u31561?6\u-28440?\u-31657?\u20316?\u21644?50\u22810?\u31687?\u-29766?\u25991?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 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\u20013?\u22269?\u24314?\u-29762?\u-27402?\u-30644?\u12289?\u20449?\u-28738?\u25237?\u-29372?\u24635?\u20844?\u21496?\u12289?\u20013?\u22269?\u20892?\u19994?\u-27402?\u-30644?\u12289?\u20013?\u22269?\u24037?\u21830?\u-27402?\u-30644?\u12289?\u20013?\u22269?\u-27402?\u-30644?\u12289?\u20013?\u22269?\u22269?\u23478?\u24320?\u21457?\u-27402?\u-30644?\u12289?\u20013?\u22269?\u-26938?\u-30523?\u31665?\u25511?\u-32607?\u-26938?\u22242?\u12289?\u20013?\u22269?\u20154?\u23551?\u20445?\u-27031?\u-32607?\u20221?\u26377?\u-27056?\u20844?\u21496?\u12289?\u20013?\u22269?\u-28709?\u20986?\u21475?\u20445?\u-27031?\u20844?\u21496?\u12289?\u20013?\u22269?\u-27455?\u-29201?\u-28646?\u-29777?\u20449?\u21495?\u-26938?\u22242?\u20844?\u21496?\u12289?\u20013?\u22269?\u22320?\u-29400?\u29028?\u28845?\u24635?\u23616?\u12289?\u20013?\u22269?\u29028?\u28845?\u-32515?\u28304?\u-26938?\u22242?\u20844?\u21496?\u12289?\u20013?\u22269?\u20853?\u22120?\u-26938?\u22242?\u20844?\u21496?\u21271?\u26041?\u24635?\u20844?\u21496?\u12289?\u-26218?\u-28419?\u26426?\u22330?\u-32607?\u20221?\u26377?\u-27056?\u20844?\u21496?\u12289?\u20013?\u22269?\u20918?\u-28207?\u31185?\u24037?\u-26938?\u22242?\u20844?\u21496?\u12289?\u20013?\u22269?\u20986?\u22269?\u20154?\u21592?\u26381?\u21153?\u24635?\u20844?\u21496?\u12289?\u20013?\u22269?\u30005?\u21147?\u-29406?\u21153?\u20844?\u21496?\u12289?\u20013?\u22269?\u-29201?\u26725?\u-26938?\u22242?\u20844?\u21496?\u12289?\u20013?\u22269?\u26032?\u20852?\u24314?\u-29762?\u24320?\u21457?\u24635?\u20844?\u21496?\u12289?\u23457?\u-29791?\u32626?\u12289?\u28023?\u20851?\u24635?\u32626?\u12289?\u20013?\u22269?\u27665?\u-32214?\u24635?\u23616?\u12289?\u20013?\u22269?\u21407?\u23376?\u-32515?\u30740?\u31350?\u-27038?\u12289?\u20013?\u22269?\u28023?\u27915?\u24635?\u23616?\u12289?\u20132?\u-28646?\u-28440?\u12289?\u20013?\u22269?\u24191?\u30005?\u24635?\u23616?\u12289?\u20013?\u22269?\u31185?\u23398?\u-27038?\u30740?\u31350?\u29983?\u-27038?\u31561?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 1996\u24180?\u-32269?\u20170?\u-244?\u20026?160\u22810?\u23478?\u19978?\u24066?\u20844?\u21496?\u12289?\u20013?\u22830?\u20225?\u19994?\u20570?\u-29406?\u21153?\u31649?\u29702?\u12289?\u20250?\u-29791?\u12289?\u31246?\u25910?\u26041?\u-26782?\u30340?\u22521?\u-29779?\u12289?\u-29406?\u21153?\u-26492?\u27979?\u19982?\u-30268?\u21010?\u12289?\u20869?\u-28440?\u25511?\u21046?\u19982?\u-26418?\u-27031?\u31649?\u29702?\u-29762?\u-29791?\u20197?\u21450?\u20854?\u20182?\u31649?\u29702?\u21672?\u-29726?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22521?\u-29779?\u-29698?\u31243?\u-230?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 1.\u20225?\u19994?\u20250?\u-29791?\u20934?\u21017?\u-29774?\u-30237?2010\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2.\u20225?\u19994?\u20840?\u-26782?\u-26492?\u31639?\u31649?\u29702?\u-248?\u19968?\u-247?\u12289?\u-248?\u20108?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 3.\u20225?\u19994?\u32435?\u31246?\u31609?\u21010?\u19982?\u-28545?\u31246?\u-248?\u19968?\u-247?\u12289?\u-248?\u20108?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4.\u20225?\u19994?\u32435?\u31246?\u31609?\u21010?\u24212?\u29992?\u25216?\u24039?\u19982?\u26696?\u20363?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 5.\u20225?\u19994?\u31649?\u29702?\u23618?\u30340?\u32435?\u31246?\u31649?\u29702?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 6.\u26032?\u31246?\u25910?\u27861?\u-30268?\u-28720?\u29992?\u19982?\u28041?\u31246?\u-26418?\u-27031?\u-30268?\u-28545?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 7.\u20225?\u19994?\u20869?\u-28440?\u25511?\u21046?\u22522?\u26412?\u-30268?\u-31997?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 8.\u20225?\u19994?\u-26418?\u-27031?\u31649?\u29702?\u19982?\u20869?\u-28440?\u25511?\u21046?\u-248?\u19968?\u-247?\u12289?\u-248?\u20108?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 9.\u20225?\u19994?\u-29406?\u21153?\u-26418?\u-27031?\u31649?\u29702?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 10.\u20225?\u19994?\u-29406?\u21153?\u-30268?\u21010?\u19982?\u-29406?\u21153?\u-26492?\u27979?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 11.\u20225?\u19994?\u32489?\u25928?\u31649?\u29702?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 12.\u20225?\u19994?\u-29406?\u21153?\u-26418?\u-27031?\u25511?\u21046?\u-248?\u19987?\u19994?\u29256?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 13.\u20225?\u19994?\u25237?\u-30835?\u-29372?\u31649?\u29702?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 14.\u20844?\u21496?\u29702?\u-29406?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 15.\u20225?\u19994?\u-29372?\u26412?\u-28720?\u-31707?\u-248?\u19968?\u-247?\u12289?\u-248?\u20108?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 16.\u-26786?\u-29406?\u21153?\u20154?\u21592?\u30340?\u-29406?\u21153?\u31649?\u29702?\u-248?\u19968?\u22825?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 17.\u20225?\u19994?\u20250?\u-29791?\u20934?\u21017?\u19982?\u32435?\u31246?\u31609?\u21010?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 18.\u20225?\u19994?\u-29406?\u21153?\u25253?\u-30616?\u-30237?\u-29701?\u19982?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 19.\u20225?\u19994?\u-29406?\u21153?\u20915?\u31574?\u-32515?\u21147?\u25552?\u21319?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 20.\u-26786?\u-29406?\u21153?\u20154?\u21592?\u-29406?\u21153?\u31649?\u29702?\u30340?\u31574?\u30053?\u21644?\u26041?\u27861?\u-248?\u19968?\u-247?\u12289?\u-248?\u20108?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 21.\u-30644?\u25919?\u20107?\u19994?\u21333?\u20301?\u20250?\u-29791?\u26680?\u31639?\u19982?\u23454?\u21153?\u25805?\u20316?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 22.\u-30644?\u25919?\u20107?\u19994?\u21333?\u20301?\u22269?\u26377?\u-29372?\u20135?\u31649?\u29702?\u-248?2009\u26032?\u29256?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 23.\u21512?\u21516?\u27861?\u19982?\u31080?\u25454?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 24.\u20225?\u19994?\u-29406?\u21153?\u25112?\u30053?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 25.\u12298?\u26032?\u25152?\u24471?\u31246?\u27861?\u21450?\u20854?\u23454?\u26045?\u26465?\u20363?\u12299?\u-29774?\u-30237?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 26.\u26032?\u12298?\u20844?\u21496?\u27861?\u12299?\u21450?\u20854?\u23545?\u20225?\u19994?\u30340?\u24433?\u21709?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 27. \u20225?\u19994?\u27969?\u21160?\u-29372?\u20135?\u20869?\u-28440?\u25511?\u21046?\u19982?\u-26418?\u-27031?\u31649?\u29702?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 28\u20225?\u19994?\u25104?\u26412?\u-29383?\u29992?\u30340?\u31649?\u29702?\u19982?\u25511?\u21046?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 29.\u20225?\u19994?\u29616?\u-28207?\u-26418?\u-27031?\u31649?\u29702?\u19982?\u25511?\u21046?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 30.\u26032?\u12298?\u20225?\u19994?\u-29406?\u21153?\u-28646?\u21017?\u12299?\u-29774?\u-30237?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 31.\u-28207?\u-30835?\u21361?\u26426?\u19979?\u30340?\u-29406?\u21153?\u-26418?\u-27031?\u31649?\u29702?\u19982?\u24212?\u23545?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 32.\u26032?\u20225?\u19994?\u25152?\u24471?\u31246?\u27861?\u19982?\u20225?\u19994?\u20250?\u-29791?\u20934?\u21017?\u30340?\u24046?\u24322?\u19982?\u-29693?\u25972?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 33.\u26032?\u31246?\u21046?\u25913?\u-26775?\u19982?\u32435?\u31246?\u31609?\u21010?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 34.\u22269?\u26377?\u20225?\u19994?\u22659?\u20869?\u22806?\u19978?\u24066?\u27604?\u-28797?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 35.\u20225?\u19994?\u32435?\u31246?\u26680?\u31639?\u25216?\u-32515?\u-29779?\u32451?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 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