{"id":14403,"date":"2023-07-18T11:06:20","date_gmt":"2023-07-18T03:06:20","guid":{"rendered":"https:\/\/readfi.news\/?p=14403"},"modified":"2023-08-30T15:06:45","modified_gmt":"2023-08-30T07:06:45","slug":"%e6%9c%89%e6%95%88%e5%bc%95%e5%b0%8e%e5%a3%bd%e9%9a%aa%e7%94%a2%e6%a5%ad%e7%a9%a9%e5%81%a5%e7%99%bc%e5%b1%95%e5%8f%8a%e6%b0%b8%e7%ba%8c%e7%b6%93%e7%87%9f","status":"publish","type":"post","link":"https:\/\/readfi.news\/en\/14403\/","title":{"rendered":"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u6587\/\u5f35\u58eb\u5091<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m-1024x683.jpg\" alt=\"\" class=\"wp-image-14404\" srcset=\"https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m-1024x683.jpg 1024w, https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m-300x200.jpg 300w, https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m-768x512.jpg 768w, https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m-1536x1024.jpg 1536w, https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m-18x12.jpg 18w, https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4fdd\u55ae\u50f9\u503c\u5dee\u984d\u6e96\u5099\u91d1\u7684\u5408\u7406\u8868\u9054<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0 <a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0390002&amp;flno=11\">\u4fdd\u96aa\u6cd5\u7b2c11\u689d<\/a>\u5404\u7a2e\u6e96\u5099\u91d1\u5c07\u4ee5\u4e0d\u540c\u65b9\u5f0f\u5448\u73fe\u65bc\u8ca1\u5831\uff0c\u5c6c\u65bc\u4fdd\u96aa\u5546\u54c1\u7684\u8cac\u4efb\u6e96\u5099\u91d1\u53ca<a href=\"https:\/\/wiki.mbalib.com\/zh-tw\/%E6%9C%AA%E5%88%B0%E6%9C%9F%E8%B4%A3%E4%BB%BB%E5%87%86%E5%A4%87%E9%87%91\">\u672a\u6eff\u671f\u4fdd\u8cbb\u6e96\u5099\u91d1<\/a>\u5c07\u5c0d\u61c9\u81f3IFRS17\u4f9d\u8861\u91cf\u6a21\u578b\u6240\u8a08\u7b97\u7684<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17-%E6%9C%83%E8%A8%88%E8%99%95%E7%90%86%E8%A7%A3%E6%9E%90%EF%BC%9A-%E4%B8%80%E8%88%AC%E8%A1%A1%E9%87%8F%E6%A8%A1%E5%9E%8B%E4%B8%8B%E7%8D%B2%E5%88%A9%E6%80%A7%E7%BE%A4%E7%B5%84-%E4%B9%8B%E5%BE%8C\/\">\u5269\u9918\u4fdd\u969c\u8ca0\u50b5<\/a>(LRC)\uff0c\u800c\u8ce0\u6b3e\u6e96\u5099\u91d1\u5c0d\u61c9\u5f8c\u5247\u7232\u5df2\u767c\u751f\u7406\u8ce0\u8ca0\u50b5(LIC)\uff0c\u5176\u4ed6\u5c6c\u65bc\u76e3\u7406\u76ee\u7684\u4e4b\u6e96\u5099\u91d1\uff0c\u5247\u7d0d\u5165\u5176\u4ed6\u8ca0\u50b5\u9805\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; \u7531\u8349\u6848\u7684\u5167\u5bb9\u53ef\u77e5\uff0c\u672a\u4f86\u58fd\u96aa\u516c\u53f8\u4e4b\u8cac\u4efb\u6e96\u5099\u91d1\u5c07\u4e0d\u50c5\u662f\u4fdd\u96aa\u7406\u8ce0\u640d\u5931\u4e4b\u6e96\u5099\u91d1\u984d\uff0c\u4ea6\u6db5\u84cb\u5951\u7d04\u672a\u5230\u671f\u640d\u76ca\u7684\u9805\u76ee\uff0c\u8207\u539f\u5148IFRS 4\u6240\u8a8d\u77e5\u7684\u8cac\u4efb\u6e96\u5099\u91d1\u6709\u6240\u5dee\u7570\uff0c\u4fdd\u96aa\u8ca0\u50b5\u8a55\u50f9\u76f4\u63a5\u5f71\u97ff\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u7684\u6210\u6548\uff0c\u8349\u6848\u65b0\u589e\u4eba\u8eab\u4fdd\u96aa\u696d\u8a08\u7b97\u5269\u9918\u4fdd\u969c\u8ca0\u50b5\u5f8c\u6240\u63d0\u5b58\u4e4b\u8cac\u4efb\u6e96\u5099\u91d1\uff0c\u5c0f\u65bc\u6240\u5c0d\u61c9\u4fdd\u55ae\u50f9\u503c\u6e96\u5099\u91d1\u4e4b\u5dee\u984d\uff0c\u65bc\u5176\u4ed6\u8ca0\u50b5\u9805\u4e0b\u63d0\u5b58\u4fdd\u55ae\u50f9\u503c\u5dee\u984d\u6e96\u5099\u91d1\uff0c\u56e0\u8cac\u4efb\u6e96\u5099\u91d1\u5df2\u91cd\u65b0\u5b9a\u7fa9\uff0c\u4e14IFRS 17\u4e0b\u63a1\u516c\u5141\u50f9\u503c\u8861\u91cf\uff0c\u8ca0\u50b5\u6700\u7d42\u5c07\u6210\u70ba\u8cac\u4efb\u6e96\u5099\u91d1\u8207\u4fdd\u55ae\u50f9\u503c\u6e96\u5099\u91d1\u5169\u8005\u53d6\u5176\u9ad8\u4e4b\u503c\uff0c\u5373\u7576\u5229\u7387\u4e0a\u5347\u6642\uff0c\u8ca0\u50b5\u5c07\u56de\u6b78\u81f3\u539f\u672c\u9396\u5b9a\u5229\u7387\u8207\u6b7b\u4ea1\u7387\u7684\u4fdd\u55ae\u50f9\u503c\u6e96\u5099\u91d1\uff0c\u800c\u5229\u7387\u8d70\u4f4e\u6642\uff0c\u63a1\u516c\u5141\u50f9\u503c\u8a55\u4f30\u4e4b\u8ca0\u50b5\uff0c\u7919\u65bc\u76e3\u7406\u9700\u6c42\uff0c\u5c07\u7570\u65bc\u5b8c\u6574\u7684\u516c\u5141\u50f9\u503c\u8a55\u50f9\u65b9\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0 \u4e0a\u8ff0\u7684\u8ca0\u50b5\u8a55\u50f9\u65b9\u5f0f\u5c07\u4e0d\u4fbf\u65bc\u58fd\u96aa\u696d\u7684\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\uff0c\u8209\u4f8b\u800c\u8a00\uff0c\u5018\u82e5\u58fd\u96aa\u516c\u53f8\u57fa\u65bc\u8ca0\u50b5\u5b58\u7e8c\u671f\u9593\u800c\u6301\u6709\u76f8\u540c\u671f\u9593\u3001\u5e63\u5225\u3001<a href=\"https:\/\/zh.wikipedia.org\/zh-tw\/%E6%81%AF%E7%A5%A8\">\u7968\u606f<\/a>\u8207\u9762\u984d\u4e4b\u50b5\u5238\uff0c\u73fe\u91d1\u6d41\u5b8c\u5168\u5339\u914d\u4e0b\u61c9\u8a72\u9054\u5230\u8cc7\u7522\u7ba1\u7406\u4e4b\u76ee\u7684\uff0c\u800c\u4f9dIFRS 9\u5206\u70ba\u4e09\u7a2e\u985e\u5225\uff0c\u65bc\u8cc7\u7522\u8ca0\u50b5\u8868\u5206\u5225\u8868\u9054\u70ba\u900f\u904e\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\u4e4b\u91d1\u878d\u8cc7\u7522(<a href=\"https:\/\/davidhuang1219.pixnet.net\/blog\/post\/336869293-%E9%87%91%E8%9E%8D%E8%B3%87%E7%94%A2%E4%B9%8B%E5%88%86%E9%A1%9E%E6%96%B9%E5%BC%8F%EF%BC%9Afvpl%E3%80%81fvoci%E3%80%81ac%E7%9A%84%E8%B3%87%E7%94%A2%E6%9C%89\">FVTPL<\/a>)\u3001\u900f\u904e\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\u4e4b\u91d1\u878d\u8cc7\u7522(<a href=\"https:\/\/davidhuang1219.pixnet.net\/blog\/post\/336869293-%E9%87%91%E8%9E%8D%E8%B3%87%E7%94%A2%E4%B9%8B%E5%88%86%E9%A1%9E%E6%96%B9%E5%BC%8F%EF%BC%9Afvpl%E3%80%81fvoci%E3%80%81ac%E7%9A%84%E8%B3%87%E7%94%A2%E6%9C%89\">FVTOCI<\/a>)\u3001\u6309\u6524\u92b7\u5f8c\u6210\u672c\u8861\u91cf\u4e4b\u91d1\u878d\u8cc7\u7522(AC)\uff0c\u5982\u679c\u50b5\u5238\u6301\u6709\u81f3\u5230\u671f\uff0c\u4ee5<a href=\"https:\/\/davidhuang1219.pixnet.net\/blog\/post\/336869293-%E9%87%91%E8%9E%8D%E8%B3%87%E7%94%A2%E4%B9%8B%E5%88%86%E9%A1%9E%E6%96%B9%E5%BC%8F%EF%BC%9Afvpl%E3%80%81fvoci%E3%80%81ac%E7%9A%84%E8%B3%87%E7%94%A2%E6%9C%89\">AC<\/a>\u8a8d\u5217\uff0c\u7576\u5e02\u5834\u5229\u7387\u4e0b\u964d\u6642\uff0c\u8cac\u4efb\u6e96\u5099\u91d1\u7684\u516c\u5141\u50f9\u503c\u5c07\u56e0\u6b64\u589e\u52a0\uff0c\u9020\u6210\u7acb\u5373\u7684\u5e33\u9762\u8667\u640d\uff0c\u986f\u7136\u7121\u6cd5\u9054\u5230\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u76ee\u7684\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; \u5373\u4f7f\u50b5\u5238\u662f\u4ee5\u516c\u5141\u50f9\u503c(FVTOCI\u6216FVTPL)\u65b9\u5f0f\u8861\u91cf\uff0c\u7576\u5e02\u5834\u5229\u7387\u4e0a\u5347\u6642\uff0c\u50b5\u5238\u7684\u8cc7\u7522\u50f9\u503c\u6703\u4e0b\u8dcc\uff0c\u8ca0\u50b5\u5247\u56e0\u8349\u6848\u65b0\u8a02\u8981\u6c42\u5c0e\u81f4\u63d0\u5b58\u4fdd\u55ae\u50f9\u503c\u5dee\u984d\u6e96\u5099\u91d1\uff0c\u4f9d\u820a\u6703\u9020\u6210\u5e33\u9762\u8667\u640d\u6216\u662f\u672a\u5be6\u73fe\u640d\u5931\u589e\u52a0\uff0c\u6240\u4ee5\uff0c\u7121\u8ad6\u4ee5\u4f55\u7a2e\u65b9\u5f0f\u6301\u6709\u56fa\u5b9a\u6536\u76ca\u8cc7\u7522\u642d\u914d\u8cac\u4efb\u6e96\u5099\u91d1\u6240\u7522\u751f\u7684\u8ca0\u50b5\uff0c\u90fd\u4e0d\u5bb9\u6613\u9054\u5230\u5982\u4e3b\u7ba1\u6a5f\u95dc\u6240\u9810\u671f\u7684\u8cc7\u7522\u8ca0\u50b5\u5341\u8db3\u5339\u914d\u4e4b\u7ba1\u7406\u76ee\u6a19\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76e3\u7406\u8207\u8ca1\u52d9\u96d9\u8d0f\u7684\u8ca1\u52d9\u8868\u9054<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; \u62bd\u7d72\u525d\u7e6d\u3001\u8ffd\u6839\u7a76\u5e95\u9020\u6210\u4e0a\u8ff0\u7684\u843d\u5dee\uff0c\u4e3b\u8981\u56e0\u70ba\u4e3b\u7ba1\u6a5f\u95dc\u5c07\u8ca1\u52d9\u5831\u8868\u8996\u70ba\u76e3\u7406\u76ee\u7684\u8ca1\u52d9\u63ed\u9732\uff0c\u51fa\u767c\u9ede\u70ba\u76e1\u53ef\u80fd\u5730\u4fdd\u5b88\u4f30\u8a08\u8ca0\u50b5\u9918\u984d\uff0c\u5982\u6b64\u7684\u76e3\u7406\u601d\u7dad\uff0c\u6b63\u9762\u80af\u5b9a\u96d6\u6709\u52a9\u65bc\u4fdd\u6236\u6b0a\u76ca\u7684\u7dad\u8b77\uff0c\u7136\u5c0d\u65bc\u8cc7\u672c\u5e02\u5834\u6240\u95dc\u6ce8\u7684\u8ca1\u52d9\u900f\u660e\u5ea6\u8981\u6c42\uff0c\u843d\u5dee\u6050\u6015\u589e\u52a0\uff0c\u6e96\u5099\u91d1\u6cd5\u898f\u8207\u8ca1\u52d9\u5831\u8868\u7684\u89e3\u8b80\u5c07\u66f4\u70ba\u8907\u96dc\u8207\u56f0\u60d1\uff0c\u5c0d\u65bc\u671f\u5f85\u58fd\u96aa\u5e02\u5834\u7a69\u5065\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u7684\u76e3\u7406\u76ee\u6a19\uff0c\u5efa\u8b70\u5c1a\u9808\u4ed4\u7d30\u8a55\u4f30\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; \u662f\u5426\u8ca0\u50b5\u8981\u4f9d\u516c\u5141\u50f9\u503c\u8a55\u50f9\uff0c\u6291\u6216\u662f\u8ca1\u52d9\u5831\u8868\u662f\u5426\u5b8c\u5168\u63a5\u8eccIFRS 17\u90fd\u76f4\u63a5\u6d89\u53ca\u6cd5\u898f\u7684\u5be6\u65bd\u8207\u76e3\u7406\u7684\u601d\u7dad\u3002\u5be6\u969b\u4e0a\uff0c\u4e3b\u7ba1\u6a5f\u95dc\u898f\u5283\u53f0\u7063\u4fdd\u96aa\u696d\u65bc\u4e8c\u25cb\u4e8c\u516d\u5e74\u63a5\u8eccIFRS 17\u53caICS (\u4fdd\u96aa\u8cc7\u672c\u6a19\u6e96)\u65b0\u5236\uff0c\u65e5\u524d\u4e00\u4efd\u7d66\u7acb\u6cd5\u9662\u8ca1\u653f\u59d4\u54e1\u6703\u7684\u5c08\u984c\u5831\u544a\u300c\u570b\u5167\u7522\u58fd\u96aa\u516c\u53f8\u8cc7\u672c\u9069\u8db3\u7387\u3001\u6de8\u503c\u6bd4\u53ca\u71df\u904b\u60c5\u5f62\u66a8\u6539\u5584\u8a08\u756b\u300d\u5373\u6307\u51fa\uff0c\u53f0\u7063\u4fdd\u96aa\u696d\u5c07\u65bc\u4e8c\u25cb\u4e8c\u516d\u5e74\u63a5\u8eccIFRS 17\u53caICS\uff0c\u5c46\u6642\u6703\u8a08\u5236\u5ea6\u8207\u6e05\u511f\u80fd\u529b\u5236\u5ea6\u5c07\u5177\u4e00\u81f4\u6027\u8861\u91cf\u57fa\u790e\uff0c\u6709\u52a9\u4fdd\u96aa\u696d\u5168\u9762\u843d\u5be6\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\uff0c\u4e26\u53ef\u5f15\u5c0e\u4fdd\u96aa\u696d\u92b7\u552e\u4fdd\u969c\u578b\u5546\u54c1\uff0c\u4fdd\u969c\u4fdd\u6236\u6b0a\u76ca\u4e26\u5065\u5168\u4fdd\u96aa\u696d\u7d93\u71df\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; \u800c\u4ed4\u7d30\u6aa2\u8996\u76e3\u7406\u8a34\u6c42\u6642\uff0c\u82e5\u4fc2\u4f9d\u7167\u8349\u6848\u5167\u5bb9\uff0c\u63a5\u8eccIFRS 17\u5f8c\u4e00\u822c\u516c\u8a8d\u8ca1\u52d9\u5831\u8868\u7684\u63ed\u9732\u5c1a\u9808\u52a0\u5165\u73fe\u884c\u65e2\u6709\u7684\u76e3\u7406\u8ca0\u50b5\u9805\u8207\u640d\u76ca\u7684\u8abf\u6574\u9805\uff0c\u4f3c\u4e4e\u8207\u63a5\u8ecc\u524d\u7684\u8ca1\u5831\u63ed\u9732\u6a21\u5f0f\u5dee\u7570\u6709\u9650\uff0c\u8ca0\u50b5\u5c07\u4e0d\u5b8c\u5168\u662f\u4f9d\u7167\u570b\u969b\u6a19\u6e96\u4ee5\u516c\u5141\u50f9\u503c\u8861\u91cf\uff0c\u76f8\u4fe1\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u7684\u96e3\u5ea6\u5c07\u589e\u52a0\uff0c\u4e5f\u8207\u63a5\u8eccIFRS 17\u5448\u73fe\u843d\u5dee\uff0c\u540c\u6642\uff0c\u539f\u8a02\u8a34\u6c42\u6703\u8a08\u5236\u5ea6\u8207\u6e05\u511f\u80fd\u529b\u5236\u5ea6\u5c07\u5177\u4e00\u81f4\u6027\u8861\u91cf\u57fa\u790e\u7684\u76ee\u6a19\u4e5f\u6709\u5f85\u65e5\u5f8c\u5be6\u52d9\u904b\u4f5c\u6642\u78ba\u8a8d\u8207\u91d0\u6e05\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0 \u5c6c\u65bc\u76e3\u7406\u76ee\u7684\u4e4b\u6e96\u5099\u91d1\u8ca0\u50b5\uff0c\u65bc\u63a5\u8eccIFRS 17\u5f8c\u9664\u522a\u9664\u8ca0\u50b5\u9069\u8db3\u6e96\u5099\u91d1\u53ca\u4fdd\u8cbb\u4e0d\u8db3\u6e96\u5099\u91d1\u5916\uff0c\u5176\u9918\u9805\u76ee\u4ecd\u65bc\u8ca1\u5831\u4e2d\u63d0\u5b58\uff0c\u58fd\u96aa\u696d\u672a\u4f86\u9075\u5faa\u4e4b\u6e96\u5099\u91d1\u6cd5\u898f\u8207\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u544a\u7de8\u88fd\u6e96\u5247\u5c1a\u9700\u4ef0\u8cf4\u6cd5\u5f8b\u6307\u5f15\uff0c\u8ca1\u5831\u8cc7\u8a0a\u8207\u6e05\u511f\u76e3\u7406\u606f\u606f\u76f8\u95dc\uff0c\u660e\u78ba\u4e14\u7b26\u5408\u5883\u5167\u5be6\u52d9\u7684\u4fdd\u96aa\u8ca0\u50b5\u76e3\u7406\uff0c\u53ef\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u696d\u9806\u5229\u63a5\u8ecc\u570b\u969b\u3001\u5408\u7406\u4fdd\u96aa\u5546\u54c1\u8a2d\u8a08\u3001\u63d0\u5347\u6d88\u8cbb\u8005\u6b0a\u76ca\u4fdd\u8b77\u8207\u5f37\u5316\u6574\u9ad4\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df\u3002(\u672c\u6587\u4f5c\u8005\u70ba\u653f\u6cbb\u5927\u5b78\u98a8\u96aa\u7ba1\u7406\u8207\u4fdd\u96aa\u5b78\u7cfb\u6559\u6388)<\/p>","protected":false},"excerpt":{"rendered":"<p>\u6587\/\u5f35\u58eb\u5091 \u4fdd\u55ae\u50f9\u503c\u5dee\u984d\u6e96\u5099\u91d1\u7684\u5408\u7406\u8868\u9054 \u00a0 \u4fdd\u96aa\u6cd5\u7b2c11\u689d\u5404\u7a2e\u6e96\u5099\u91d1\u5c07\u4ee5\u4e0d\u540c\u65b9\u5f0f\u5448\u73fe\u65bc\u8ca1\u5831\uff0c\u5c6c\u65bc\u4fdd\u96aa\u5546\u54c1\u7684\u8cac &hellip;<\/p>","protected":false},"author":9,"featured_media":14404,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[4780,39,43,151,91],"tags":[4522,4521,4520,4515,4517,190,4518,4516,4519],"class_list":["post-14403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-4780","category-39","category-43","category-151","category-91","tag-ac","tag-fvtoci","tag-fvtpl","tag-4515","tag-4517","tag-190","tag-4518","tag-4516","tag-4519"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df - \u5353\u8d8a\u96fb\u5b50\u5831<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/readfi.news\/en\/14403\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df - \u5353\u8d8a\u96fb\u5b50\u5831\" \/>\n<meta property=\"og:description\" content=\"\u6587\/\u5f35\u58eb\u5091 \u4fdd\u55ae\u50f9\u503c\u5dee\u984d\u6e96\u5099\u91d1\u7684\u5408\u7406\u8868\u9054 \u00a0 \u4fdd\u96aa\u6cd5\u7b2c11\u689d\u5404\u7a2e\u6e96\u5099\u91d1\u5c07\u4ee5\u4e0d\u540c\u65b9\u5f0f\u5448\u73fe\u65bc\u8ca1\u5831\uff0c\u5c6c\u65bc\u4fdd\u96aa\u5546\u54c1\u7684\u8cac &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/readfi.news\/en\/14403\/\" \/>\n<meta property=\"og:site_name\" content=\"\u5353\u8d8a\u96fb\u5b50\u5831\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/readfi.news\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-18T03:06:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-30T07:06:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg?fit=1920%2C1280&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/\"},\"author\":{\"name\":\"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3\",\"@id\":\"https:\\\/\\\/readfi.news\\\/#\\\/schema\\\/person\\\/d64bc19354db8872a6491ca38b068ada\"},\"headline\":\"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df\",\"datePublished\":\"2023-07-18T03:06:20+00:00\",\"dateModified\":\"2023-08-30T07:06:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/\"},\"wordCount\":25,\"publisher\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/readfi.news\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg\",\"keywords\":[\"AC\",\"FVTOCI\",\"FVTPL\",\"\u4fdd\u96aa\u6cd5\u7b2c11\u689d\",\"\u5269\u9918\u4fdd\u969c\u8ca0\u50b5\",\"\u5353\u8d8a\u982d\u689d\",\"\u5df2\u767c\u751f\u7406\u8ce0\u8ca0\u50b5\",\"\u672a\u6eff\u671f\u4fdd\u8cbb\u6e96\u5099\u91d1\",\"\u7968\u606f\"],\"articleSection\":[\"\u4fdd\u96aa\u8ad6\u58c7\",\"\u751f\u6d3b\",\"\u793e\u6703\",\"\u7d9c\u5408\",\"\u8ca1\u7d93\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/\",\"url\":\"https:\\\/\\\/readfi.news\\\/14403\\\/\",\"name\":\"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df - \u5353\u8d8a\u96fb\u5b50\u5831\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/readfi.news\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg\",\"datePublished\":\"2023-07-18T03:06:20+00:00\",\"dateModified\":\"2023-08-30T07:06:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/readfi.news\\\/14403\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/#primaryimage\",\"url\":\"https:\\\/\\\/readfi.news\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg\",\"contentUrl\":\"https:\\\/\\\/readfi.news\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg\",\"width\":1920,\"height\":1280},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/readfi.news\\\/14403\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u9996\u9801\",\"item\":\"https:\\\/\\\/readfi.news\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/readfi.news\\\/#website\",\"url\":\"https:\\\/\\\/readfi.news\\\/\",\"name\":\"\u5353\u8d8a\u96fb\u5b50\u5831\",\"description\":\"\u8ffd\u6c42\u5dd4\u5cf0\u3001\u5353\u8d8a\u8d85\u7136\",\"publisher\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/readfi.news\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/readfi.news\\\/#organization\",\"name\":\"\u5353\u8d8a\u96fb\u5b50\u5831\",\"url\":\"https:\\\/\\\/readfi.news\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/readfi.news\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/readfi.news\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/logo.jpg?fit=880%2C322&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/readfi.news\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/logo.jpg?fit=880%2C322&ssl=1\",\"width\":880,\"height\":322,\"caption\":\"\u5353\u8d8a\u96fb\u5b50\u5831\"},\"image\":{\"@id\":\"https:\\\/\\\/readfi.news\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/readfi.news\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/readfi.news\\\/#\\\/schema\\\/person\\\/d64bc19354db8872a6491ca38b068ada\",\"name\":\"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ec1b245c7c59f3eec79495b33707fa94e2f25e6fe04d0f95bfab8ea9efda13b0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ec1b245c7c59f3eec79495b33707fa94e2f25e6fe04d0f95bfab8ea9efda13b0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ec1b245c7c59f3eec79495b33707fa94e2f25e6fe04d0f95bfab8ea9efda13b0?s=96&d=mm&r=g\",\"caption\":\"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3\"},\"url\":\"https:\\\/\\\/readfi.news\\\/en\\\/author\\\/editor2\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df - \u5353\u8d8a\u96fb\u5b50\u5831","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/readfi.news\/en\/14403\/","og_locale":"en_US","og_type":"article","og_title":"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df - \u5353\u8d8a\u96fb\u5b50\u5831","og_description":"\u6587\/\u5f35\u58eb\u5091 \u4fdd\u55ae\u50f9\u503c\u5dee\u984d\u6e96\u5099\u91d1\u7684\u5408\u7406\u8868\u9054 \u00a0 \u4fdd\u96aa\u6cd5\u7b2c11\u689d\u5404\u7a2e\u6e96\u5099\u91d1\u5c07\u4ee5\u4e0d\u540c\u65b9\u5f0f\u5448\u73fe\u65bc\u8ca1\u5831\uff0c\u5c6c\u65bc\u4fdd\u96aa\u5546\u54c1\u7684\u8cac &hellip;","og_url":"https:\/\/readfi.news\/en\/14403\/","og_site_name":"\u5353\u8d8a\u96fb\u5b50\u5831","article_publisher":"https:\/\/www.facebook.com\/readfi.news","article_published_time":"2023-07-18T03:06:20+00:00","article_modified_time":"2023-08-30T07:06:45+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/i0.wp.com\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg?fit=1920%2C1280&ssl=1","type":"image\/jpeg"}],"author":"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3","twitter_card":"summary_large_image","twitter_misc":{"Written by":"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/readfi.news\/14403\/#article","isPartOf":{"@id":"https:\/\/readfi.news\/14403\/"},"author":{"name":"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3","@id":"https:\/\/readfi.news\/#\/schema\/person\/d64bc19354db8872a6491ca38b068ada"},"headline":"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df","datePublished":"2023-07-18T03:06:20+00:00","dateModified":"2023-08-30T07:06:45+00:00","mainEntityOfPage":{"@id":"https:\/\/readfi.news\/14403\/"},"wordCount":25,"publisher":{"@id":"https:\/\/readfi.news\/#organization"},"image":{"@id":"https:\/\/readfi.news\/14403\/#primaryimage"},"thumbnailUrl":"https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg","keywords":["AC","FVTOCI","FVTPL","\u4fdd\u96aa\u6cd5\u7b2c11\u689d","\u5269\u9918\u4fdd\u969c\u8ca0\u50b5","\u5353\u8d8a\u982d\u689d","\u5df2\u767c\u751f\u7406\u8ce0\u8ca0\u50b5","\u672a\u6eff\u671f\u4fdd\u8cbb\u6e96\u5099\u91d1","\u7968\u606f"],"articleSection":["\u4fdd\u96aa\u8ad6\u58c7","\u751f\u6d3b","\u793e\u6703","\u7d9c\u5408","\u8ca1\u7d93"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/readfi.news\/14403\/","url":"https:\/\/readfi.news\/14403\/","name":"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df - \u5353\u8d8a\u96fb\u5b50\u5831","isPartOf":{"@id":"https:\/\/readfi.news\/#website"},"primaryImageOfPage":{"@id":"https:\/\/readfi.news\/14403\/#primaryimage"},"image":{"@id":"https:\/\/readfi.news\/14403\/#primaryimage"},"thumbnailUrl":"https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg","datePublished":"2023-07-18T03:06:20+00:00","dateModified":"2023-08-30T07:06:45+00:00","breadcrumb":{"@id":"https:\/\/readfi.news\/14403\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/readfi.news\/14403\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/readfi.news\/14403\/#primaryimage","url":"https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg","contentUrl":"https:\/\/readfi.news\/wp-content\/uploads\/2023\/07\/c4d300b34a9d04d7da5c3bb267fe896b_m.jpg","width":1920,"height":1280},{"@type":"BreadcrumbList","@id":"https:\/\/readfi.news\/14403\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u9996\u9801","item":"https:\/\/readfi.news\/"},{"@type":"ListItem","position":2,"name":"\u6709\u6548\u5f15\u5c0e\u58fd\u96aa\u7522\u696d\u7a69\u5065\u767c\u5c55\u53ca\u6c38\u7e8c\u7d93\u71df"}]},{"@type":"WebSite","@id":"https:\/\/readfi.news\/#website","url":"https:\/\/readfi.news\/","name":"\u5353\u8d8a\u96fb\u5b50\u5831","description":"\u8ffd\u6c42\u5dd4\u5cf0\u3001\u5353\u8d8a\u8d85\u7136","publisher":{"@id":"https:\/\/readfi.news\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/readfi.news\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/readfi.news\/#organization","name":"\u5353\u8d8a\u96fb\u5b50\u5831","url":"https:\/\/readfi.news\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/readfi.news\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/readfi.news\/wp-content\/uploads\/2022\/04\/logo.jpg?fit=880%2C322&ssl=1","contentUrl":"https:\/\/i0.wp.com\/readfi.news\/wp-content\/uploads\/2022\/04\/logo.jpg?fit=880%2C322&ssl=1","width":880,"height":322,"caption":"\u5353\u8d8a\u96fb\u5b50\u5831"},"image":{"@id":"https:\/\/readfi.news\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/readfi.news"]},{"@type":"Person","@id":"https:\/\/readfi.news\/#\/schema\/person\/d64bc19354db8872a6491ca38b068ada","name":"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/ec1b245c7c59f3eec79495b33707fa94e2f25e6fe04d0f95bfab8ea9efda13b0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ec1b245c7c59f3eec79495b33707fa94e2f25e6fe04d0f95bfab8ea9efda13b0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ec1b245c7c59f3eec79495b33707fa94e2f25e6fe04d0f95bfab8ea9efda13b0?s=96&d=mm&r=g","caption":"\u5353\u8d8a\u96fb\u5b50\u5831 \u65b0\u805e\u4e2d\u5fc3"},"url":"https:\/\/readfi.news\/en\/author\/editor2\/"}]}},"_links":{"self":[{"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/posts\/14403","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/comments?post=14403"}],"version-history":[{"count":0,"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/posts\/14403\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/media\/14404"}],"wp:attachment":[{"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/media?parent=14403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/categories?post=14403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/readfi.news\/en\/wp-json\/wp\/v2\/tags?post=14403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}