{"id":2305,"date":"2023-03-30T15:24:02","date_gmt":"2023-03-30T07:24:02","guid":{"rendered":"https:\/\/www.cfoh.org.tw\/?p=2305"},"modified":"2023-03-30T16:13:36","modified_gmt":"2023-03-30T08:13:36","slug":"1120330","status":"publish","type":"post","link":"https:\/\/www.cfoh.org.tw\/index.php\/1120330\/","title":{"rendered":"\u65b0\u751f\u5152\u7be9\u6aa2\u66a8SMA\u75be\u75c5\u8a8d\u77e5\u8abf\u67e5\u8a18\u8005\u6703"},"content":{"rendered":"\n<p style=\"text-align: left;\"><span style=\"font-size: 14pt;\">112\u5e743\u670830\u65e5\u65b0\u751f\u5152\u7be9\u6aa2\u66a8SMA\u75be\u75c5\u8a8d\u77e5\u8abf\u67e5\u767c\u5e03\u8a18\u8005\u6703<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2310 aligncenter\" src=\"http:\/\/www.cfoh.org.tw\/wp-content\/uploads\/2023\/03\/image002.png\" alt=\"\" width=\"1090\" height=\"597\" srcset=\"https:\/\/www.cfoh.org.tw\/wp-content\/uploads\/2023\/03\/image002.png 1090w, https:\/\/www.cfoh.org.tw\/wp-content\/uploads\/2023\/03\/image002-300x164.png 300w, https:\/\/www.cfoh.org.tw\/wp-content\/uploads\/2023\/03\/image002-1024x561.png 1024w, https:\/\/www.cfoh.org.tw\/wp-content\/uploads\/2023\/03\/image002-768x421.png 768w\" sizes=\"(max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u53f0\u7063\u5b30\u5152\u6b7b\u4ea1\u7387\u8d85\u65e5\u97d3\u5169\u500d\u3000\u5b88\u8b77\u5bf6\u5bf6\u662f\u95dc\u9375\uff01<\/strong><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u65b0\u751f\u5152\u7be9\u6aa2\u6bcf\u5e74\u7be9\u51fa\u4e09\u5343\u540d\u5065\u5eb7\u7570\u5e38\u5bf6\u5bf6 \u4f46\u903e\u4e00\u842c\u4e94\u5bb6\u5ead\u672a\u9032\u884c\u52a0\u9078\u7be9\u6aa2<\/strong><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u516d\u5927\u5b78\u5354\u6703\u7c72\u6108\u65e9\u7be9\u6aa2\u8207\u6cbb\u7642\u3001\u9810\u5f8c\u6108\u597d<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt;\">\u53f0\u7063\u751f\u80b2\u7387\u5168\u7403\u6700\u4f4e\uff0c\u9023\u4e09\u5e74\u8ca0\u589e\u9577\uff0c\u600e\u9ebc\u5b88\u8b77\u51fa\u751f\u5bf6\u5bf6\u5065\u5eb7\u662f\u5bb6\u9577\u5e38\u95dc\u6ce8\u7684\u91cd\u9ede\uff01\u5152\u7ae5\u7bc0\u524d\u5915\uff0c\u570b\u5167\u516d\u5927\u5b78\u5354\u6703\u651c\u624b\u4e09\u5927\u7be9\u6aa2\u4e2d\u5fc3\uff0c\u5305\u62ec\u81fa\u7063\u5152\u79d1\u91ab\u5b78\u6703\u3001\u53f0\u7063\u5c0f\u5152\u795e\u7d93\u91ab\u5b78\u6703\u3001\u53f0\u7063\u5468\u7522\u671f\u91ab\u5b78\u6703\u3001\u53f0\u7063\u65b0\u751f\u5152\u79d1\u91ab\u5b78\u6703\u3001\u4e2d\u83ef\u6c11\u570b\u4eba\u985e\u907a\u50b3\u5b78\u6703\u3001\u53f0\u7063\u810a\u9ad3\u808c\u8089\u840e\u7e2e\u75c7\u75c5\u53cb\u5354\u6703\u3001\u570b\u7acb\u53f0\u7063\u5927\u5b78\u91ab\u5b78\u9662\u9644\u8a2d\u91ab\u9662\u65b0\u751f\u5152\u7be9\u6aa2\u4e2d\u5fc3\u3001\u53f0\u5317\u75c5\u7406\u4e2d\u5fc3\u81e8\u5e8a\u75c5\u7406\u90e8\u65b0\u751f\u5152\u7be9\u6aa2\u7d44\u3001\u4e2d\u83ef\u6c11\u570b\u885b\u751f\u4fdd\u5065\u57fa\u91d1\u6703\u9644\u8a2d\u91ab\u4e8b\u6aa2\u9a57\u6240\u65b0\u751f\u5152\u7be9\u6aa2\u4e2d\u5fc3\uff0c\u5171\u540c\u547c\u7c72\u53ca\u65e9\u9032\u884c\u7b2c\u4e00\u9053\u5065\u5eb7\u6aa2\u67e5\u2014\u65b0\u751f\u5152\u5fc5\u9078\u53ca\u52a0\u9078\u7be9\u6aa2\uff0c\u5305\u542b\u5168\u4e16\u754c\u5b30\u5152\u6b7b\u4ea1\u7387\u6700\u9ad8\u7684\u907a\u50b3\u6027\u75be\u75c5<a href=\"#_edn3\" name=\"_ednref3\">[iii]<\/a>\u2014\u810a\u9ad3\u6027\u808c\u8089\u840e\u7e2e\u75c7(SMA)\u6aa2\u6e2c\uff0c\u53ca\u65e9\u767c\u73fe\u554f\u984c\u8207\u6cbb\u7642\u3002<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u70ba\u5bf6\u5bf6\u4fdd\u96aa\u7684\u5bb6\u9577\u4e2d\u4e94\u6210\u5ef6\u5f8c\u7be9\u6aa2 \u5f71\u97ff\u63ea\u75be\u75c5\u6839\u6e90\u6642\u9593<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt;\">\u53f0\u70632022\u5e74\u65b0\u751f\u5152\u6578\u905462\u5e74\u4f86\u65b0\u4f4e\uff0c\u4e0d\u50c5\u751f\u5f97\u5c11\uff0c\u8cc7\u6599\u66f4\u986f\u793a\u6bcf\u5343\u4f4d\u5b30\u5152\u5c31\u67094.1\u4f4d\u6b7b\u4ea1\uff0c\u9ad8\u51fa\u8a31\u591a\u7d93\u6fdf\u5408\u4f5c\u66a8\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u570b\u5bb6\uff0c\u66f4\u5df2\u9023\u4e8c\u5341\u5e74\u8d85\u904e\u65e5\u3001\u97d3\u5169\u81f3\u4e09\u500d<a href=\"#_edn6\" name=\"_ednref6\"><\/a>\u3002<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt;\">\u53f0\u5927\u91ab\u9662\u57fa\u56e0\u91ab\u5b78\u90e8\u4e3b\u4efb\u66a8\u5c0f\u5152\u90e8\u4e3b\u6cbb\u91ab\u5e2b\u7c21\u7a4e\u79c0\u90e8\u4e3b\u4efb\u8868\u793a\uff0c\u5bf6\u5bf6\u5065\u5eb7\u72c0\u6cc1\u662f\u5bb6\u9577\u6700\u95dc\u5fc3\u8a71\u984c\uff0c\u4f46\u5927\u591a\u6578\u907a\u50b3\u6027\u6216\u5148\u5929\u7570\u5e38\u75be\u75c5\u5728\u5bf6\u5bf6\u51fa\u751f\u6642\u4e0d\u6703\u6709\u660e\u986f\u75c7\u72c0\uff0c\u56e0\u6b64\u9700\u8981\u900f\u904e\u65b0\u751f\u5152\u7be9\u6aa2\u4f86\u628a\u95dc\uff0c\u4e14\u6240\u7be9\u6aa2\u51fa\u4f86\u7684\u75be\u75c5\u53ef\u900f\u904e\u85e5\u7269\u6216\u98f2\u98df\u63a7\u5236\uff0c\u53ca\u65e9\u964d\u4f4e\u75be\u75c5\u5c0d\u8eab\u9ad4\u6216\u667a\u529b\u7684\u640d\u5bb3\uff0c\u80fd\u6709\u66f4\u597d\u7684\u9810\u5f8c\u3002<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt;\">\u65b0\u751f\u5152\u7be9\u6aa2\u6bcf\u5e74\u8a3a\u65b7\u51fa\u8d85\u904e\u4e09\u5343\u540d\u7570\u5e38\u500b\u6848\u6578\uff0c\u4f462023\u5e74\u300c\u65b0\u751f\u5152\u7be9\u6aa2\u66a8\u810a\u9ad3\u808c\u8089\u840e\u7e2e\u75c7(SMA)\u75be\u75c5\u8a8d\u77e5\u8abf\u67e5\u300d\u537b\u6307\u51fa\uff0c\u4e0d\u5c11\u5bb6\u9577\u70ba\u4e86\u5b88\u8b77\u5bf6\u5bf6\u7684\u672a\u4f86\u9078\u64c7\u72a7\u7272\u73fe\u5728\u3002\u5728\u9858\u610f\u8b93\u5bf6\u5bf6\u9032\u884c\u52a0\u9078\u7be9\u6aa2\u5bb6\u9577\u4e2d\uff0c\u8d85\u904e\u4e5d\u6210\u4e94\u5bb6\u9577\u6703\u70ba\u5bf6\u5bf6\u4fdd\u96aa\uff0c\u4f46\u537b\u8fd1\u4e94\u6210\u6703\u5ef6\u5f8c\u7be9\u6aa2\u6642\u9593\uff0c\u6050\u6210\u5bf6\u5bf6\u5065\u5eb7\u7684\u96b1\u6182\u3002\u8abf\u67e5\u4e2d\u66f4\u767c\u73fe\uff0c\u665a\u65bc\u5e38\u898f\u6642\u9593\u624d\u9032\u884c\u65b0\u751f\u5152\u5fc5\u9078\u7be9\u6aa2\u4e14\u70ba\u5bf6\u5bf6\u8cfc\u8cb7\u4fdd\u96aa\u7684\u5bb6\u9577\u4e2d\uff0c\u537b\u6709\u4e94\u6210\u4e0d\u6e05\u695a\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\u5728\u6c11\u570b101\u5e74\u5df2\u9812\u5e03\u300c\u65b0\u751f\u5152\u7be9\u6aa2\u4e4b\u653f\u5e9c\u6307\u5b9a\u57f7\u884c21\u9805\u6aa2\u9a57\u9805\u76ee\uff0c\u7686\u6392\u9664\u65bc\u4fdd\u96aa\u7b49\u5f85\u671f\u7684\u898f\u7bc4\u300d\u3002\u7c21\u7a4e\u79c0\u90e8\u4e3b\u4efb\u63d0\u9192\uff0c\u5225\u56e0\u5546\u696d\u4fdd\u96aa\u8ff7\u601d\u932f\u5931\u62ef\u6551\u5bf6\u5bf6\u7684\u6a5f\u6703\uff01<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u51fa\u751f48\u5c0f\u6642\u7b2c\u4e00\u9053\u5065\u5eb7\u628a\u95dc\u2014\u65b0\u751f\u5152\u7be9\u6aa2<\/strong><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u4e09\u5927\u5ef6\u8aa4\u7be9\u6aa2\u4e3b\u56e0 \u6050\u932f\u5931\u5b88\u8b77\u5bf6\u5bf6\u7b2c\u4e00\u6642\u6a5f\uff01<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt;\">\u65b0\u751f\u5152\u7be9\u6aa2\u61c9\u5728\u751a\u9ebc\u6642\u9593\u9ede\u9032\u884c\uff1f\u7c21\u7a4e\u79c0\u90e8\u4e3b\u4efb\u8868\u793a\uff0c\u65b0\u751f\u5152\u51fa\u751f48\u5c0f\u6642\u5373\u53ef\u7be9\u6aa2\uff0c\u63a1\u53d6\u4e00\u6b21\u8db3\u8ddf\u8840\u5c31\u53ef\u4ee5\u9032\u884c\u5fc5\u9078\u53ca\u52a0\u9078\u6aa2\u67e5\u3002\u76ee\u524d\u885b\u798f\u90e8\u570b\u5065\u7f72\u6709\u88dc\u52a9\u65b0\u751f\u5152\u5fc5\u9078\u7be9\u6aa2\u9805\u76ee\uff0c\u5305\u542b\u200b\u5148\u5929\u6027\u7532\u72c0\u817a\u4f4e\u80fd\u75c7\u3001\u200b\u82ef\u916e\u5c3f\u75c7\u3001\u200b\u6953\u7cd6\u5c3f\u75c7\u3001\u200b\u534a\u4e73\u7cd6\u8840\u75c7\u7b4921\u500b\u9805\u76ee\uff0c\u4e5f\u53ef\u4ee5\u984d\u5916\u52a0\u9078\u6aa2\u6e2c\u7d0410\u9805\u65b0\u751f\u5152\u7f55\u898b\u75be\u75c5\uff0c\u70ba\u5bf6\u5bf6\u5065\u5eb7\u96d9\u91cd\u628a\u95dc\u3002\u4f46\u8abf\u67e5\u986f\u793a\uff0c\u5bb6\u9577\u6108\u665a\u4e86\u89e3\u300c\u65b0\u751f\u5152\u7be9\u6aa2\u300d\u8cc7\u8a0a\uff0c\u5c0d\u65bc\u7be9\u6aa2\u610f\u9858\u4e5f\u6108\u4f4e\uff0c\u5c0d\u6bd4\u73fe\u6cc1\u537b\u6709\u8d85\u904e\u4e09\u6210\u5bb6\u9577\u61f7\u5b55\u665a\u671f\u624d\u77e5\u9053\u76f8\u95dc\u8cc7\u8a0a\uff0c\u4ee4\u4eba\u64d4\u6182\u3002<\/span><\/p>\n<p style=\"text-align: justify; 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padding-left: 40px;\"><span style=\"font-size: 12pt;\">\u4ee52022\u5e74\u51fa\u751f\u7387\u6578\u5b57\u63a8\u4f30\uff0c\u9ad8\u9054\u4e00\u842c\u4e94\u5bb6\u5ead\u672a\u9032\u884c\u52a0\u9078\u7be9\u6aa2\uff01\u9032\u4e00\u6b65\u89c0\u5bdf\u4e0d\u9032\u884c\u300c\u65b0\u751f\u5152\u52a0\u9078\u7be9\u6aa2\u300d\u539f\u56e0\uff0c\u4e09\u6210\u56db\u8a8d\u70ba21\u9805\u5fc5\u9078\u7be9\u6aa2\u5df2\u8db3\u5920\u3001\u8fd1\u4e09\u6210\u8a8d\u70ba\u8cbb\u7528\u6602\u8cb4\u3001\u8fd1\u4e09\u6210\u8a8d\u70ba\u6c7a\u7b56\u6642\u9593\u592a\u77ed\uff01\u53f0\u7063\u5c0f\u5152\u795e\u7d93\u91ab\u5b78\u6703\u79d8\u66f8\u9577\u3001\u90e8\u7acb\u96d9\u548c\u91ab\u9662\u5c0f\u5152\u795e\u7d93\u79d1\u4e3b\u4efb\u90ed\u96f2\u9f0e\u79d8\u66f8\u9577\u63d0\u9192\uff0c\u7f55\u898b\u75be\u75c5\u7576\u4e2d\uff0c\u9ad8\u9054\u516b\u6210\u70ba\u57fa\u56e0\u907a\u50b3\u5c0e\u81f4\u3002\u65b0\u751f\u5152\u52a0\u9078\u7be9\u6aa2\u6db5\u84cb\u591a\u7a2e\u53ef\u6cbb\u7642\u7684\u7f55\u75c5\uff0c\u5982\u810a\u9ad3\u6027\u808c\u8089\u840e\u7e2e\u75c7(SMA)\u3001\u9ecf\u591a\u91a3\u75c7(MPS)\u3001\u9f90\u8c9d\u6c0f\u75c7(PD)\u7b49\u75be\u75c5\u6aa2\u6e2c\u3002\u4ee5\u767c\u751f\u7387\u9ad8\u7684\u810a\u9ad3\u6027\u808c\u8089\u840e\u7e2e\u75c7(SMA)\u70ba\u4f8b\uff0c\u7be9\u6aa2\u6e96\u78ba\u5ea6\u9ad8\u3002\u82e5\u5ef6\u9072\u7be9\u6aa2\u6216\u672a\u7be9\u6aa2\uff0c\u6050\u932f\u904e\u9ec3\u91d1\u6cbb\u7642\u6642\u6a5f\u3002<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>SMA<\/strong><strong>\u6cbb\u7642\u65b9\u5f0f\u591a\u5143 \u00a0\u6108\u65e9\u7be9\u6aa2\u8207\u6cbb\u7642 \u9810\u5f8c\u6108\u597d\uff01<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt;\">\u53f0\u7063\u810a\u9ad3\u808c\u8089\u840e\u7e2e\u75c7\u75c5\u53cb\u5354\u6703\u7406\u4e8b\u9577\u3001\u9ad8\u91ab\u5927\u91ab\u5b78\u9662\u81e8\u5e8a\u91ab\u5b78\u7814\u7a76\u6240\u8b1b\u5ea7\u6559\u6388\u9418\u80b2\u5fd7\u7406\u4e8b\u9577\u88dc\u5145\uff0c\u5728\u65b0\u751f\u5152\u773e\u591a\u907a\u50b3\u6027\u75be\u75c5\u4e2d\uff0c\u810a\u9ad3\u6027\u808c\u8089\u840e\u7e2e\u75c7(SMA)\u70ba\u5168\u4e16\u754c\u5b30\u5152\u6b7b\u4ea1\u7387\u6700\u9ad8\u7684\u907a\u50b3\u75be\u75c5\uff0c\u6bcf10,000-17,181\u4f4d\u65b0\u751f\u5152\u4e2d\u5c31\u7d04\u67091\u4f4d\u6703\u60a3\u75c5\u3002\u8abf\u67e5\u986f\u793a\uff0c\u5bb6\u9577\u4e0d\u9032\u884c\u52a0\u9078SMA\u7be9\u6aa2\u7684\u4e09\u5927\u4e3b\u56e0\u70ba\uff1a<\/span><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>\u4e0d\u61c2\u7be9\u6aa2\u539f\u56e0<\/strong>\uff1a\u56db\u6210\u56e0\u70ba\u6c92\u6709SMA\u76f8\u95dc\u5bb6\u65cf\u75c5\u53f2\u3001\u4e09\u6210\u4e03\u56e0\u70ba\u4e0d\u7406\u89e3\u300c\u65b0\u751f\u5152\u7be9\u6aa2\u52a0\u9078SMA\u9805\u76ee\u300d\u5167\u5bb9\u800c\u4e0d\u9032\u884c\u7be9\u6aa2\u3002<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>\u4e0d\u61c2\u56b4\u91cd\u7a0b\u5ea6<\/strong>\uff1a\u516b\u6210\u4e0d\u77e5\u9053SMA\u662f\u4e16\u754c\u4e0a\u5b30\u5152\u6b7b\u4ea1\u7387\u6700\u9ad8\u7684\u907a\u50b3\u75be\u75c5\u3002<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>\u4e0d\u61c2\u6709\u85e5\u53ef\u91ab<\/strong>\uff1a\u4e03\u6210\u516b\u4e0d\u77e5\u9053SMA\u78ba\u8a3a\u5f8c\u6709\u85e5\u7269\u53ef\u6cbb\u7642\u3002<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify; 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