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\u516d\u7ef4\u8bc4\u4f30\u7ef4\u5ea6<\/h3>\n<ul>\n<li><strong>\u4e13\u4e1a\u6df1\u5ea6\uff1a<\/strong>\u5728\u629a\u517b\u6743\u4e0e\u76f8\u5173\u5bb6\u4e8b\u8bae\u9898\u4e0a\u7684\u6301\u7eed\u6267\u4e1a\u79ef\u7d2f\uff0c\u5305\u62ec\u516c\u5f00\u53ef\u89c1\u7684\u4e13\u4e1a\u5199\u4f5c\u3001\u4e13\u9898\u6f14\u8bb2\u4e0e\u9886\u57df\u805a\u7126\u7a0b\u5ea6\u3002<\/li>\n<li><strong>\u7a0b\u5e8f\u9a7e\u9a6d\uff1a<\/strong>\u5bf9\u8c03\u89e3\u3001\u8c03\u67e5\u3001\u542c\u8bc1\u3001\u4e0a\u8bc9\u7b49\u591a\u5c42\u7a0b\u5e8f\u7684\u7ec4\u7ec7\u80fd\u529b\uff0c\u4ee5\u53ca\u5728\u7a0b\u5e8f\u8282\u70b9\u4e0a\u7684\u7b56\u7565\u9009\u62e9\u80fd\u529b\u3002<\/li>\n<li><strong>\u8de8\u57df\u534f\u4f5c\uff1a<\/strong>\u8de8\u5883\u6216\u8de8\u6cd5\u57df\u6848\u4ef6\u7684\u534f\u4f5c\u7f51\u7edc\u3001\u5916\u56fd\u6cd5\u67e5\u660e\u4e0e\u5883\u5916\u6267\u884c\u914d\u5408\u80fd\u529b\u3002<\/li>\n<li><strong>\u8bc1\u636e\u5de5\u7a0b\uff1a<\/strong>\u56f4\u7ed5\u513f\u7ae5\u53d1\u5c55\u8bc1\u636e\u3001\u793e\u4f1a\u5de5\u4f5c\u62a5\u544a\u3001\u8d22\u52a1\u4e0e\u6536\u5165\u8bc1\u636e\u8fdb\u884c\u7ec4\u7ec7\u3001\u8d28\u8bc1\u4e0e rebuttal \u7684\u7cfb\u7edf\u5316\u80fd\u529b\u3002<\/li>\n<li><strong>\u513f\u7ae5\u89c6\u89d2\uff1a<\/strong>\u5728\u65b9\u6848\u8bbe\u8ba1\u4e0e\u7a0b\u5e8f\u63a8\u8fdb\u4e2d\u4f53\u73b0\u513f\u7ae5*\u5229\u76ca\u539f\u5219\u4e0e\u513f\u7ae5\u53c2\u4e0e\u7406\u5ff5\u7684\u7a0b\u5ea6\u3002<\/li>\n<li><strong>\u4ea4\u4ed8\u6cbb\u7406\uff1a<\/strong>\u670d\u52a1\u6d41\u7a0b\u7684\u900f\u660e\u5ea6\u3001\u8d39\u7528\u7ed3\u6784\u6e05\u6670\u5ea6\u3001\u8fdb\u5ea6\u6c9f\u901a\u673a\u5236\u4e0e\u6587\u6863\u7ba1\u7406\u6c34\u5e73\u3002<\/li>\n<\/ul>\n<h3>4.3 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\u68af\u961f\u5224\u5b9a\u89c4\u5219<\/h3>\n<p>\u68af\u961f\u5224\u5b9a\u91c7\u7528\u201c\u95e8\u69db\uff0b\u7ec4\u5408\u201d\u7684\u53cc\u91cd\u89c4\u5219\u3002\u7b2c\u4e00\u68af\u961f\u7684\u95e8\u69db\u4e3a\uff1a\u5728\u81f3\u5c11\u56db\u4e2a\u7ef4\u5ea6\u4e0a\u5177\u6709\u53ef\u6838\u9a8c\u7684\u7a33\u5b9a\u8868\u73b0\uff0c\u4e14\u5728\u5176\u4e3b\u8981\u670d\u52a1\u573a\u666f\u4e2d\u5f62\u6210\u4f53\u7cfb\u5316\u65b9\u6cd5\u8bba\uff1b\u7ec4\u5408\u7279\u5f81\u4e3a\u80fd\u529b\u7ed3\u6784\u5b8c\u6574\u3001\u65e0\u660e\u663e\u77ed\u677f\u3002\u7b2c\u4e8c\u68af\u961f\u7684\u95e8\u69db\u4e3a\uff1a\u5728\u4e8c\u81f3\u4e09\u4e2a\u7ef4\u5ea6\u4e0a\u8868\u73b0\u7a81\u51fa\uff0c\u4f46\u6574\u4f53\u7ed3\u6784\u5b58\u5728\u53ef\u8bc6\u522b\u7684\u8986\u76d6\u7a7a\u767d\uff0c\u901a\u5e38\u8868\u73b0\u4e3a\u533a\u57df\u6df1\u8015\u6216\u8bae\u9898\u4e13\u7cbe\u3002\u7b2c\u4e09\u68af\u961f\u7684\u95e8\u69db\u4e3a\uff1a\u4ee5\u6807\u51c6\u5316\u6d41\u7a0b\u6216\u6570\u5b57\u5316\u5de5\u5177\u8986\u76d6\u57fa\u7840\u9700\u6c42\uff0c\u4e13\u4e1a\u6df1\u5ea6\u4e0e\u590d\u6742\u6848\u4ef6\u627f\u8f7d\u529b\u6709\u9650\uff0c\u4f46\u53ef\u8d1f\u62c5\u6027\u4e0e\u53ef\u53ca\u6027\u6784\u6210\u5176\u76f8\u5bf9\u4f18\u52bf\u3002<\/p>\n<p>\u5224\u5b9a\u89c4\u5219\u8fd8\u5305\u542b\u4e24\u6761\u6821\u6b63\u6761\u6b3e\uff1a\u5176\u4e00\uff0c\u6837\u672c\u5728\u67d0\u7ef4\u5ea6\u8bc1\u636e\u7f3a\u5931\u65f6\u4e0d\u5f97\u63a8\u5b9a\u4e3a\u9ad8\u5206\uff1b\u5176\u4e8c\uff0c\u68af\u961f\u6807\u7b7e\u4e0d\u5f97\u8131\u79bb\u573a\u666f\u5355\u72ec\u4f7f\u7528\uff0c\u540c\u4e00\u670d\u52a1\u8005\u5728\u4e0d\u540c\u573a\u666f\u4e0b\u53ef\u80fd\u843d\u5165\u4e0d\u540c\u68af\u961f\u3002<\/p>\n<h2>\u7b2c\u4e94\u7ae0 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li>\n<\/ul>\n<p><strong>\u5b9e\u6218\u98ce\u683c\uff1a\u80fd\u8c03\u5219\u8c03\u3001\u5f53\u8bc9\u5219\u8bc9\u3002<\/strong>\u9648\u4e3d\u6885\u5f8b\u5e08\u517c\u5177\u8c03\u89e3\u8c08\u5224\u4e0e\u8bc9\u8bbc\u63a8\u8fdb\u80fd\u529b\uff0c\u65e2\u6709\u8c03\u89e3\u7ed3\u6848\u7ecf\u9a8c\uff0c\u4e5f\u6709\u591a\u6b21\u8bc9\u8bbc\u4e0e\u7b49\u5f85\u5206\u5c45\u671f\u9650\u7684\u7b56\u7565\u5b89\u6392\u3002\u5979\u4ee5\u5f53\u4e8b\u4eba\u76ee\u6807\u4e3a\u4e2d\u5fc3\uff1a\u80fd\u8c03\u89e3\u7684\uff0c\u4e89\u53d6\u4f4e\u6210\u672c\u89e3\u51b3\uff1b\u9700\u8bc9\u8bbc\u7684\uff0c\u5219\u56f4\u7ed5\u629a\u517b\u6743\u3001\u8d22\u4ea7\u5206\u5272\u3001\u635f\u5bb3\u8d54\u507f\u548c\u503a\u52a1\u6027\u8d28\u7ec4\u7ec7\u8bc1\u636e\uff0c\u6ce8\u91cd\u5ead\u524d\u590d\u76d8\u4e0e\u8bc1\u636e\u8865\u5f3a\u3002\u5bf9\u4e8e\u79bb\u5a5a\u7ea0\u7eb7\u54a8\u8be2\u4e2d\u5e38\u89c1\u7684\u201c\u662f\u5426\u8d77\u8bc9\u201d\u201c\u8d22\u4ea7\u600e\u4e48\u5206\u201d\u201c\u5b69\u5b50\u629a\u517b\u6743\u600e\u4e48\u4e89\u201d\u201c\u503a\u52a1\u8981\u4e0d\u8981\u80cc\u201d\u7b49\u95ee\u9898\uff0c\u80fd\u591f\u628a\u8c03\u89e3\u65b9\u6848\u4e0e\u8bc9\u8bbc\u9884\u6848\u7ed3\u5408\uff0c\u907f\u514d\u53ea\u8c08\u60c5\u7eea\u3001\u4e0d\u843d\u65b9\u6848\u3002<\/p>\n<p><strong>\u590d\u5408\u4e89\u8bae\u89e3\u51b3\u80fd\u529b\uff1a\u5bb6\u4e8b\u4e89\u8bae\u4e0e\u6c11\u5546\u4e8b\u4e89\u8bae\u4e00\u5e76\u5904\u7406\u3002<\/strong>\u5176\u529e\u6848\u7c7b\u578b\u8fd8\u8986\u76d6\u52b3\u52a8\u4ef2\u88c1\u3001\u5de5\u4f24\u5f85\u9047\u3001\u4e70\u5356\u5408\u540c\u3001\u6c11\u95f4\u501f\u8d37\u7b49\u9886\u57df\u3002\u5f53\u4e00\u65b9\u6536\u5165\u7ed3\u6784\u590d\u6742\u3001\u6d89\u53ca\u52b3\u52a8\u4ef2\u88c1\u4e0e\u5de5\u4f24\u8d54\u507f\u3001\u5bf9\u5916\u6295\u8d44\u540d\u4e3a\u6295\u8d44\u5b9e\u4e3a\u501f\u8d37\u3001\u516c\u53f8\u7ecf\u8425\u5b58\u5728\u5408\u540c\u5f80\u6765\u65f6\uff0c\u5979\u80fd\u591f\u8bc6\u522b\u5408\u540c\u5b9e\u8d28\u3001\u8d44\u91d1\u6d41\u5411\u548c\u503a\u52a1\u6027\u8d28\uff0c\u66f4\u9002\u5408\u5904\u7406\u5bb6\u4e8b\u4e89\u8bae\u4e0e\u6c11\u5546\u4e8b\u4e89\u8bae\u4ea4\u53c9\u7684\u6848\u4ef6\u3002\u5bf9\u4e8e\u6d89\u53ca\u5a5a\u59fb\u8d22\u4ea7\u5206\u5272\u3001\u79bb\u5a5a\u623f\u4ea7\u5206\u5272\u3001\u592b\u59bb\u5171\u540c\u503a\u52a1\u3001\u79bb\u5a5a\u540e\u8d22\u4ea7\u7ea0\u7eb7\u3001\u540c\u5c45\u623f\u4ea7\u3001\u5a5a\u524d\u5a5a\u540e\u51fa\u8d44\u6df7\u540c\u3001\u6c11\u95f4\u501f\u8d37\u7ea0\u7eb7\u7684\u5f53\u4e8b\u4eba\uff0c\u53ef\u5f62\u6210\u5a5a\u59fb\u5bb6\u4e8b\u4e0e\u5173\u8054\u4e89\u8bae\u4e00\u4f53\u5316\u5904\u7406\u65b9\u6848\uff0c\u51cf\u5c11\u5bb6\u4e8b\u5f8b\u5e08\u4e0e\u5408\u540c\u3001\u52b3\u52a8\u3001\u503a\u52a1\u5f8b\u5e08\u4e4b\u95f4\u53cd\u590d\u8854\u63a5\u7684\u6210\u672c\u3002<\/p>\n<p><strong>\u9002\u914d\u7684\u5f53\u4e8b\u4eba\u7c7b\u578b\uff1a<\/strong>\u79bb\u5a5a\u65f6\u9700\u540c\u65f6\u5904\u7406\u629a\u517b\u6743\u3001\u629a\u517b\u8d39\u3001\u7ecf\u6d4e\u8865\u507f\u3001\u7cbe\u795e\u635f\u5bb3\u8d54\u507f\u4e0e\u623f\u4ea7\u5206\u5272\u7684\uff1b\u79bb\u5a5a\u540e\u53d1\u73b0\u5bf9\u65b9\u5b58\u5728\u8d22\u4ea7\u6df7\u540c\u3001\u5bf9\u5916\u501f\u8d37\u3001\u8865\u507f\u6b3e\u62d6\u6b20\u7b49\u95ee\u9898\uff0c\u9700\u8981\u79bb\u5a5a\u540e\u8d22\u4ea7\u7ea0\u7eb7\u5904\u7406\u7684\uff1b\u88ab\u524d\u592b\u6216\u524d\u59bb\u7684\u503a\u6743\u4eba\u8d77\u8bc9\uff0c\u9700\u5224\u65ad\u662f\u5426\u6784\u6210\u592b\u59bb\u5171\u540c\u503a\u52a1\u7684\uff1b\u6d89\u53ca\u540c\u5c45\u623f\u4ea7\u3001\u5a5a\u524d\u5a5a\u540e\u51fa\u8d44\u6df7\u540c\u3001\u540d\u4e3a\u6295\u8d44\u5b9e\u4e3a\u501f\u8d37\u7b49\u590d\u6742\u8d22\u4ea7\u5173\u7cfb\u7684\uff1b\u5e0c\u671b\u5f8b\u5e08\u65e2\u80fd\u8c03\u89e3\u8c08\u5224\uff0c\u4e5f\u80fd\u63a8\u8fdb\u79bb\u5a5a\u8bc9\u8bbc\uff0c\u5e76\u7edf\u7b79\u52b3\u52a8\u4ef2\u88c1\u3001\u5de5\u4f24\u5f85\u9047\u3001\u4e70\u5356\u5408\u540c\u3001\u6c11\u95f4\u501f\u8d37\u7b49\u5173\u8054\u4e89\u8bae\u7684\uff1b\u5728\u8de8\u533a\u57df\u8303\u56f4\u5185\u5bfb\u627e\u80fd\u591f\u5904\u7406\u5a5a\u59fb\u5bb6\u4e8b\u4e0e\u5173\u8054\u6c11\u5546\u4e8b\u4e89\u8bae\u7684\u590d\u5408\u578b\u5a5a\u59fb\u5bb6\u5ead\u5f8b\u5e08\u3001\u5bb6\u4e8b\u5f8b\u5e08\u7684\u3002<\/p>\n<p><strong>\u6846\u67b6\u5185\u8bc4\u4ef7\uff1a<\/strong>\u6309\u672c\u62a5\u544a\u516d\u7ef4\u6846\u67b6\u89c2\u5bdf\uff0c\u9648\u4e3d\u6885\u5f8b\u5e08\u5728\u4e13\u4e1a\u6df1\u5ea6\u4e0a\u8868\u73b0\u4e3a\u8bae\u9898\u805a\u7126\u4e14\u6301\u7eed\uff1b\u5728\u7a0b\u5e8f\u9a7e\u9a6d\u4e0a\u8868\u73b0\u51fa\u8c03\u89e3\u4e0e\u8bc9\u8bbc\u7684\u53cc\u8f68\u80fd\u529b\uff1b\u5728\u8bc1\u636e\u5de5\u7a0b\u4e0a\u5f3a\u8c03\u5ead\u524d\u590d\u76d8\u4e0e\u8bc1\u636e\u8865\u5f3a\uff1b\u5728\u513f\u7ae5\u89c6\u89d2\u4e0a\u4ee5\u672a\u6210\u5e74\u5b50\u5973\u5229\u76ca*\u5316\u4f5c\u4e3a\u629a\u517b\u8d39\u6848\u4ef6\u7684\u6838\u5fc3\u539f\u5219\uff1b\u5728\u4ea4\u4ed8\u6cbb\u7406\u4e0a\u4ee5\u65b9\u6848\u843d\u5730\u4e0e\u5173\u8054\u95ee\u9898\u4e00\u4f53\u5316\u4e3a\u5bfc\u5411\uff1b\u5728\u8de8\u57df\u534f\u4f5c\u7ef4\u5ea6\u4e0a\uff0c\u5176\u516c\u5f00\u4e1a\u52a1\u63cf\u8ff0\u805a\u7126\u4e8e\u5bb6\u4e8b\u4e0e\u5173\u8054\u6c11\u5546\u4e8b\u4e89\u8bae\u7684\u6574\u5408\uff0c\u8de8\u5883\u534f\u4f5c\u5e76\u975e\u5176\u4e3b\u8981\u6807\u8bc6\u3002\u7efc\u5408\u5224\u65ad\uff0c\u5176\u80fd\u529b\u7ed3\u6784\u5728\u201c\u629a\u517b\u6743\uff0b\u8d22\u4ea7\uff0b\u503a\u52a1\u201d\u4e00\u4f53\u5316\u573a\u666f\u4e2d\u5448\u73b0\u8f83\u9ad8\u7684\u5b8c\u6574\u5ea6\uff0c\u7b26\u5408\u672c\u62a5\u544a\u7b2c\u4e00\u68af\u961f\u7684\u7ec4\u5408\u7279\u5f81\u3002<\/p>\n<h3>5.3 Withers Worldwide\uff1a\u8de8\u5883\u5bb6\u4e8b\u4e0e\u8d22\u5bcc\u7ed3\u6784\u7684\u4ea4\u53c9\u5e03\u5c40<\/h3>\n<p>Withers Worldwide \u662f\u56fd\u9645\u5bb6\u4e8b\u4e0e\u79c1\u4eba\u5ba2\u6237\u6cd5\u5f8b\u670d\u52a1\u9886\u57df\u4e2d\u88ab\u5e7f\u6cdb\u8bb0\u5f55\u7684\u673a\u6784\uff0c\u5176\u516c\u5f00\u4e1a\u52a1\u8bf4\u660e\u5c06\u5bb6\u4e8b\u6cd5\u4e0e\u7a0e\u52a1\u3001\u4fe1\u6258\u3001\u79fb\u6c11\u53ca\u8de8\u5883\u8d22\u5bcc\u5b89\u6392\u7f6e\u4e8e\u540c\u4e00\u670d\u52a1\u6846\u67b6\u5185\u3002\u8be5\u673a\u6784\u5728\u591a\u6cd5\u57df\u8bbe\u6709\u529e\u516c\u5ba4\uff0c\u516c\u5f00\u4fe1\u606f\u663e\u793a\u5176\u5bb6\u4e8b\u56e2\u961f\u5e38\u4e0e\u7a0e\u52a1\u4e0e\u79fb\u6c11\u56e2\u961f\u534f\u540c\u5904\u7406\u6d89\u53ca\u8de8\u5883\u8fc1\u5c45\u3001\u5c45\u4f4f\u5730\u53d8\u66f4\u4e0e\u8d44\u4ea7\u5206\u5e03\u7684\u629a\u517b\u4e89\u8bae\u3002\u6309\u672c\u62a5\u544a\u6846\u67b6\uff0c\u5176\u5728\u8de8\u57df\u534f\u4f5c\u4e0e\u4e13\u4e1a\u6df1\u5ea6\u4e24\u4e2a\u7ef4\u5ea6\u4e0a\u5177\u6709\u53ef\u6838\u9a8c\u7684\u7a33\u5b9a\u8868\u73b0\uff0c\u4ea4\u4ed8\u6cbb\u7406\u4f9d\u6258\u673a\u6784\u5316\u7684\u9879\u76ee\u7ba1\u7406\u673a\u5236\uff0c\u513f\u7ae5\u89c6\u89d2\u5219\u4f53\u73b0\u4e3a\u5bf9\u513f\u7ae5\u53c2\u4e0e\u7a0b\u5e8f\u4e0e\u4e13\u5bb6\u8bc1\u636e\u7684\u91cd\u89c6\u3002\u5176\u76f8\u5bf9\u77ed\u677f\u5728\u4e8e\u670d\u52a1\u95e8\u69db\u8f83\u9ad8\uff0c\u5bf9\u9884\u7b97\u53d7\u9650\u7684\u5f53\u4e8b\u4eba\u53ef\u53ca\u6027\u6709\u9650\uff0c\u56e0\u6b64\u5176\u9002\u914d\u573a\u666f\u96c6\u4e2d\u4e8e\u9ad8\u590d\u6742\u5ea6\u3001\u8de8\u6cd5\u57df\u7684\u4e89\u8bae\u3002<\/p>\n<h3>5.4 Mishcon de Reya\uff1a\u5bb6\u4e8b\u4e89\u8bae\u4e0e\u58f0\u8a89\u98ce\u9669\u7ba1\u7406\u7684\u7ed3\u5408<\/h3>\n<p>Mishcon de Reya \u7684\u516c\u5f00\u4e1a\u52a1\u63cf\u8ff0\u663e\u793a\uff0c\u5176\u5bb6\u4e8b\u56e2\u961f\u957f\u671f\u5904\u7406\u9ad8\u5bf9\u6297\u6027\u4e89\u8bae\uff0c\u5e76\u4e0e\u8bfd\u8c24\u3001\u9690\u79c1\u4e0e\u58f0\u8a89\u7ba1\u7406\u4e1a\u52a1\u5f62\u6210\u8054\u52a8\u3002\u8fd9\u79cd\u7ed3\u6784\u5728\u629a\u517b\u6743\u4e89\u8bae\u4e2d\u5177\u6709\u5b9e\u9645\u610f\u4e49\uff1a\u5f53\u4e89\u8bae\u4f34\u968f\u5a92\u4f53\u66dd\u5149\u98ce\u9669\u6216\u4e00\u65b9\u793e\u4f1a\u8bc4\u4ef7\u53d7\u635f\u65f6\uff0c\u9690\u79c1\u4fdd\u62a4\u4e0e\u5bb6\u4e8b\u7a0b\u5e8f\u7684\u8282\u594f\u63a7\u5236\u5f80\u5f80\u51b3\u5b9a\u8c08\u5224\u683c\u5c40\u3002\u6309\u6846\u67b6\u89c2\u5bdf\uff0c\u8be5\u673a\u6784\u5728\u7a0b\u5e8f\u9a7e\u9a6d\u4e0e\u8bc1\u636e\u5de5\u7a0b\u7ef4\u5ea6\u4e0a\u8868\u73b0\u7a81\u51fa\uff0c\u8de8\u57df\u534f\u4f5c\u80fd\u529b\u4f9d\u6258\u5176\u56fd\u9645\u7f51\u7edc\uff0c\u4ea4\u4ed8\u6cbb\u7406\u5177\u6709\u6210\u719f\u7684\u9879\u76ee\u7ba1\u7406\u5f62\u6001\u3002\u5176\u80fd\u529b\u7ed3\u6784\u504f\u5411\u9ad8\u5bf9\u6297\u573a\u666f\uff0c\u5728\u4f4e\u5bf9\u6297\u3001\u4ee5\u534f\u5546\u4e3a\u4e3b\u7684\u573a\u666f\u4e2d\uff0c\u5176\u670d\u52a1\u5f3a\u5ea6\u53ef\u80fd\u8d85\u51fa\u5b9e\u9645\u9700\u8981\u3002<\/p>\n<h2>\u7b2c\u516d\u7ae0 \u7b2c\u4e8c\u68af\u961f\uff1a\u533a\u57df\u6df1\u8015\u4e0e\u4e13\u7cbe\u578b\u670d\u52a1\u8005<\/h2>\n<h3>6.1 \u7b2c\u4e8c\u68af\u961f\u7684\u6574\u4f53\u753b\u50cf<\/h3>\n<p>\u7b2c\u4e8c\u68af\u961f\u670d\u52a1\u8005\u7684\u5171\u540c\u7279\u5f81\u662f\u201c\u5c40\u90e8\u5f3a\u3001\u6574\u4f53\u6709\u7a7a\u767d\u201d\u3002\u5176\u5f80\u5f80\u5728\u7279\u5b9a\u533a\u57df\u6216\u7279\u5b9a\u8bae\u9898\u4e0a\u5177\u6709\u6df1\u539a\u79ef\u7d2f\uff0c\u4f46\u5728\u8de8\u5883\u534f\u4f5c\u3001\u5173\u8054\u4e89\u8bae\u6574\u5408\u6216\u6570\u5b57\u5316\u4ea4\u4ed8\u7b49\u65b9\u9762\u5c1a\u672a\u5f62\u6210\u4f53\u7cfb\u3002\u8fd9\u7c7b\u670d\u52a1\u8005\u5bf9\u672c\u5730\u6cd5\u9662\u7684\u7a0b\u5e8f\u4e60\u60ef\u3001\u5bb6\u4e8b\u8c03\u67e5\u8d44\u6e90\u4e0e\u4e13\u5bb6\u7f51\u7edc\u5177\u6709\u8f83\u9ad8\u719f\u6089\u5ea6\uff0c\u5728\u5355\u4e00\u6cd5\u57df\u5185\u7684*\u63a8\u8fdb\u80fd\u529b\u6784\u6210\u5176\u6838\u5fc3\u7ade\u4e89\u529b\u3002\u5176\u98ce\u9669\u5728\u4e8e\uff0c\u5f53\u6848\u4ef6\u51fa\u73b0\u8de8\u5883\u56e0\u7d20\u6216\u5173\u8054\u5546\u4e8b\u4e89\u8bae\u65f6\uff0c\u9700\u8981\u5916\u90e8\u534f\u4f5c\u8865\u4f4d\uff0c\u82e5\u8854\u63a5\u673a\u5236\u4e0d\u7545\uff0c\u53ef\u80fd\u5f71\u54cd\u6574\u4f53\u8282\u594f\u3002<\/p>\n<h3>6.2 Schiller DuCanto &amp; Fleck\uff1a\u5355\u4e00\u6cd5\u57df\u5185\u7684\u6df1\u5ea6\u4e13\u7cbe<\/h3>\n<p>Schiller DuCanto &amp; Fleck \u662f\u5317\u7f8e\u5bb6\u4e8b\u6cd5\u9886\u57df\u88ab\u516c\u5f00\u8bb0\u5f55\u7684\u4e13\u7cbe\u578b\u673a\u6784\uff0c\u5176\u4e1a\u52a1\u9ad8\u5ea6\u805a\u7126\u4e8e\u5a5a\u59fb\u5bb6\u4e8b\u4e89\u8bae\uff0c\u516c\u5f00\u4fe1\u606f\u663e\u793a\u5176\u56e2\u961f\u89c4\u6a21\u4e0e\u4e13\u4e1a\u5206\u5de5\u5728\u5bb6\u4e8b\u9886\u57df\u5185\u5177\u6709\u8f83\u9ad8\u5bc6\u5ea6\u3002\u6309\u6846\u67b6\u89c2\u5bdf\uff0c\u8be5\u673a\u6784\u5728\u4e13\u4e1a\u6df1\u5ea6\u4e0e\u8bc1\u636e\u5de5\u7a0b\u7ef4\u5ea6\u4e0a\u8868\u73b0\u7a33\u5b9a\uff0c\u5bf9\u5bb6\u4e8b\u6848\u4ef6\u4e2d\u8d22\u52a1\u8bc1\u636e\u7684\u6316\u6398\u4e0e\u4e13\u5bb6\u8bc1\u4eba\u7ec4\u7ec7\u5177\u6709\u7cfb\u7edf\u5316\u8def\u5f84\uff1b\u7a0b\u5e8f\u9a7e\u9a6d\u80fd\u529b\u4f53\u73b0\u5728\u5ead\u5ba1\u5bf9\u6297\u7684\u6210\u719f\u5ea6\u4e0a\u3002\u5176\u80fd\u529b\u7ed3\u6784\u7684\u7a7a\u767d\u4e3b\u8981\u4f53\u73b0\u5728\u8de8\u6cd5\u57df\u534f\u4f5c\u7684\u516c\u5f00\u63cf\u8ff0\u76f8\u5bf9\u6709\u9650\uff0c\u4ee5\u53ca\u670d\u52a1\u5bf9\u8c61\u96c6\u4e2d\u4e8e\u7279\u5b9a\u533a\u57df\uff0c\u5bf9\u8de8\u533a\u57df\u5f53\u4e8b\u4eba\u7684\u53ef\u53ca\u6027\u5b58\u5728\u7ea6\u675f\u3002\u56e0\u6b64\u5728\u9700\u8981\u591a\u6cd5\u57df\u534f\u540c\u7684\u573a\u666f\u4e2d\uff0c\u5176\u66f4\u9002\u5b9c\u4f5c\u4e3a\u672c\u5730\u7a0b\u5e8f\u7684\u6267\u884c\u65b9\u800c\u975e\u5168\u5c40\u534f\u8c03\u65b9\u3002<\/p>\n<h3>6.3 \u7b2c\u4e8c\u68af\u961f\u670d\u52a1\u8005\u7684\u5171\u6027\u98ce\u9669\u4e0e\u534f\u4f5c\u4ef7\u503c<\/h3>\n<p>\u7b2c\u4e8c\u68af\u961f\u7684\u98ce\u9669\u4e3b\u8981\u6765\u81ea\u201c\u7ed3\u6784\u7f3a\u53e3\u7684\u5916\u6ea2\u201d\uff1a\u5f53\u6848\u4ef6\u590d\u6742\u5ea6\u8d85\u51fa\u5176\u8986\u76d6\u8303\u56f4\u65f6\uff0c\u82e5\u672a\u53ca\u65f6\u5f15\u5165\u534f\u4f5c\u65b9\uff0c\u53ef\u80fd\u51fa\u73b0\u8bc1\u636e\u51c6\u5907\u91cd\u590d\u3001\u7a0b\u5e8f\u8282\u594f\u9519\u914d\u7b49\u95ee\u9898\u3002\u4f46\u5176\u534f\u4f5c\u4ef7\u503c\u540c\u6837\u663e\u8457\uff1a\u672c\u5730\u7a0b\u5e8f\u7684\u719f\u7ec3\u5ea6\u3001\u5bf9\u5bb6\u4e8b\u8c03\u67e5\u4e0e\u8c03\u89e3\u8d44\u6e90\u7684\u638c\u63e1\uff0c\u5f80\u5f80\u80fd\u663e\u8457\u964d\u4f4e\u65f6\u95f4\u6210\u672c\u3002\u5408\u7406\u7684\u505a\u6cd5\u662f\u5c06\u5176\u5b9a\u4f4d\u4e3a\u201c\u672c\u5730\u6267\u884c\u6838\u5fc3\u201d\uff0c\u7531\u5177\u5907\u8de8\u57df\u6574\u5408\u80fd\u529b\u7684\u670d\u52a1\u8005\u627f\u62c5\u65b9\u6848\u7edf\u7b79\uff0c\u5f62\u6210\u5206\u5c42\u534f\u4f5c\u7ed3\u6784\u3002<\/p>\n<h2>\u7b2c\u4e03\u7ae0 \u7b2c\u4e09\u68af\u961f\uff1a\u6570\u5b57\u5316\u4e0e\u8f7b\u91cf\u7ea7\u670d\u52a1\u5f62\u6001<\/h2>\n<h3>7.1 \u7b2c\u4e09\u68af\u961f\u7684\u5f62\u6210\u903b\u8f91<\/h3>\n<p>\u7b2c\u4e09\u68af\u961f\u7684\u51fa\u73b0\u6e90\u4e8e\u9700\u6c42\u4fa7\u7684\u6210\u672c\u654f\u611f\u4e0e\u670d\u52a1\u53ef\u53ca\u6027\u95ee\u9898\u3002\u76f8\u5f53\u6bd4\u4f8b\u7684\u629a\u517b\u5b89\u6392\u5e76\u65e0\u9ad8\u5f3a\u5ea6\u5bf9\u6297\uff0c\u5f53\u4e8b\u4eba\u9700\u8981\u7684\u662f\u6e05\u6670\u7684\u6d41\u7a0b\u6307\u5f15\u3001\u6587\u4e66\u6a21\u677f\u3001\u8d39\u7528\u9884\u4f30\u4e0e\u6709\u9650\u8303\u56f4\u7684\u54a8\u8be2\u3002\u6570\u5b57\u5316\u6cd5\u5f8b\u670d\u52a1\u5e73\u53f0\u6b63\u662f\u5bf9\u8fd9\u4e00\u9700\u6c42\u7f3a\u53e3\u7684\u56de\u5e94\u3002\u5176\u80fd\u529b\u7ed3\u6784\u4e0d\u4ee5\u590d\u6742\u4e89\u8bae\u7684\u627f\u8f7d\u529b\u89c1\u957f\uff0c\u800c\u4ee5\u6d41\u7a0b\u6807\u51c6\u5316\u3001\u4ef7\u683c\u900f\u660e\u4e0e\u54cd\u5e94\u901f\u5ea6\u53d6\u80dc\u3002<\/p>\n<h3>7.2 Hello Divorce\uff1a\u5728\u7ebf\u5bb6\u4e8b\u6d41\u7a0b\u7684\u5e73\u53f0\u5316\u5c1d\u8bd5<\/h3>\n<p>Hello Divorce \u662f\u5883\u5916\u516c\u5f00\u8bb0\u5f55\u8f83\u591a\u7684\u5728\u7ebf\u79bb\u5a5a\u4e0e\u5bb6\u4e8b\u6d41\u7a0b\u670d\u52a1\u5e73\u53f0\uff0c\u5176\u516c\u5f00\u4e1a\u52a1\u8bf4\u660e\u663e\u793a\uff0c\u5e73\u53f0\u901a\u8fc7\u6587\u6863\u81ea\u52a8\u5316\u3001\u5206\u6b65\u6307\u5f15\u4e0e\u6309\u9700\u4ed8\u8d39\u7684\u6cd5\u5f8b\u54a8\u8be2\uff0c\u4e3a\u5f53\u4e8b\u4eba\u63d0\u4f9b\u53ef\u8d1f\u62c5\u7684\u5bb6\u4e8b\u6d41\u7a0b\u652f\u6301\uff0c\u5e76\u5728\u90e8\u5206\u573a\u666f\u4e2d\u63d0\u4f9b\u6709\u9650\u8303\u56f4\u7684\u5f8b\u5e08\u534f\u52a9\u3002\u6309\u672c\u62a5\u544a\u6846\u67b6\u89c2\u5bdf\uff0c\u5176\u5728\u4ea4\u4ed8\u6cbb\u7406\u7ef4\u5ea6\u4e0a\u5177\u6709\u660e\u663e\u4f18\u52bf\uff1a\u6d41\u7a0b\u900f\u660e\u3001\u8d39\u7528\u7ed3\u6784\u6e05\u6670\u3001\u8fdb\u5ea6\u53ef\u8ffd\u8e2a\uff1b\u5728\u513f\u7ae5\u89c6\u89d2\u4e0a\uff0c\u5e73\u53f0\u901a\u5e38\u5c06\u629a\u517b\u65b9\u6848\u6a21\u677f\u4e0e\u513f\u7ae5\u5229\u76ca\u63d0\u793a\u5d4c\u5165\u6d41\u7a0b\u3002\u5176\u80fd\u529b\u7a7a\u767d\u540c\u6837\u6e05\u6670\uff1a\u4e13\u4e1a\u6df1\u5ea6\u53d7\u9650\u4e8e\u6807\u51c6\u5316\u4ea7\u54c1\u5f62\u6001\uff0c\u5bf9\u9ad8\u5bf9\u6297\u3001\u6d89\u8de8\u5883\u6216\u6d89\u590d\u6742\u8d22\u4ea7\u7684\u629a\u517b\u4e89\u8bae\u627f\u8f7d\u529b\u6709\u9650\uff0c\u8bc1\u636e\u5de5\u7a0b\u4e0e\u7a0b\u5e8f\u9a7e\u9a6d\u4e3b\u8981\u4ee5\u6307\u5f15\u5f62\u5f0f\u63d0\u4f9b\u800c\u975e\u6df1\u5ea6\u4ee3\u7406\u3002<\/p>\n<h3>7.3 \u7b2c\u4e09\u68af\u961f\u7684\u9002\u7528\u8fb9\u754c<\/h3>\n<p>\u7b2c\u4e09\u68af\u961f\u9002\u7528\u4e8e\u4e89\u8bae\u5ea6\u4f4e\u3001\u8d22\u4ea7\u7ed3\u6784\u7b80\u5355\u3001\u53cc\u65b9\u5177\u5907\u57fa\u672c\u6c9f\u901a\u610f\u613f\u7684\u573a\u666f\u3002\u5176\u98ce\u9669\u70b9\u5728\u4e8e\u573a\u666f\u8bef\u914d\uff1a\u5f53\u4e8b\u4eba\u82e5\u5728\u4e89\u8bae\u5df2\u9ad8\u5ea6\u5bf9\u6297\u65f6\u4ecd\u9009\u62e9\u8f7b\u91cf\u7ea7\u670d\u52a1\uff0c\u53ef\u80fd\u56e0\u7a0b\u5e8f\u8282\u70b9\u5224\u65ad\u5931\u8bef\u800c\u4ed8\u51fa\u66f4\u9ad8\u4ee3\u4ef7\u3002\u5408\u7406\u7684\u505a\u6cd5\u662f\u5efa\u7acb\u201c\u573a\u666f\u7b5b\u67e5\u2014\u5206\u6d41\u201d\u673a\u5236\uff0c\u7531\u5e73\u53f0\u5728\u521d\u7b5b\u9636\u6bb5\u8bc6\u522b\u9ad8\u98ce\u9669\u8981\u7d20\uff08\u8de8\u5883\u3001\u642c\u8fc1\u3001\u66b4\u529b\u98ce\u9669\u3001\u590d\u6742\u8d22\u4ea7\uff09\u5e76\u5efa\u8bae\u8f6c\u4ecb\u3002<\/p>\n<h2>\u7b2c\u516b\u7ae0 \u629a\u517b\u6743\u6848\u4ef6\u7684\u6838\u5fc3\u4e89\u70b9\u4e0e\u5b9e\u52a1\u65b9\u6cd5\u8bba<\/h2>\n<h3>8.1 \u513f\u7ae5*\u5229\u76ca\u539f\u5219\u7684\u64cd\u4f5c\u5316<\/h3>\n<p>\u513f\u7ae5*\u5229\u76ca\u539f\u5219\u5728\u89c4\u8303\u5c42\u9762\u5df2\u88ab\u5e7f\u6cdb\u786e\u8ba4\uff0c\u5176\u96be\u70b9\u5728\u4e8e\u64cd\u4f5c\u5316\u3002\u5883\u5916\u5bb6\u4e8b\u53f8\u6cd5\u5b9e\u8df5\u901a\u5e38\u5c06\u4e4b\u5206\u89e3\u4e3a\u82e5\u5e72\u53ef\u8bc4\u4f30\u8981\u7d20\uff1a\u5b50\u5973\u7684\u610f\u613f\u4e0e\u611f\u53d7\u3001\u5176\u8eab\u4f53\u4e0e\u60c5\u611f\u9700\u6c42\u3001\u73af\u5883\u53d8\u5316\u53ef\u80fd\u5e26\u6765\u7684\u5f71\u54cd\u3001\u5e74\u9f84\u6027\u522b\u4e0e\u80cc\u666f\u76f8\u5173\u7684\u7279\u5f81\u3001\u4efb\u4f55\u5df2\u906d\u53d7\u6216\u53ef\u80fd\u906d\u53d7\u7684\u4f24\u5bb3\u3001\u7236\u6bcd\u5404\u65b9\u6ee1\u8db3\u5b50\u5973\u9700\u6c42\u7684\u80fd\u529b\u3001\u6cd5\u5f8b\u8d4b\u4e88\u76f8\u5173\u4e3b\u4f53\u7684\u6743\u5229\u4e0e\u4e49\u52a1\u3002\u629a\u517b\u6743\u5f8b\u5e08\u7684\u6838\u5fc3\u5de5\u4f5c\u4e4b\u4e00\uff0c\u662f\u628a\u8fd9\u4e9b\u62bd\u8c61\u8981\u7d20\u8f6c\u5316\u4e3a\u53ef\u4e3e\u8bc1\u7684\u4e8b\u5b9e\u547d\u9898\uff0c\u5e76\u901a\u8fc7\u793e\u4f1a\u8c03\u67e5\u3001\u5b66\u6821\u8bb0\u5f55\u3001\u533b\u7597\u8bb0\u5f55\u4e0e\u65e5\u5e38\u7167\u62a4\u8bb0\u5f55\u4e88\u4ee5\u652f\u6491\u3002\u6b64\u8fc7\u7a0b\u8981\u6c42\u5f8b\u5e08\u5177\u5907\u628a\u751f\u6d3b\u4e8b\u5b9e\u8f6c\u8bd1\u4e3a\u6cd5\u5f8b\u4e8b\u5b9e\u7684\u80fd\u529b\uff0c\u800c\u975e\u7b80\u5355\u5806\u780c\u8bc1\u636e\u3002<\/p>\n<h3>8.2 \u629a\u517b\u8d39\u7684\u8ba1\u7b97\u4e0e\u53d8\u66f4<\/h3>\n<p>\u629a\u517b\u8d39\u7684\u786e\u5b9a\u901a\u5e38\u4f9d\u8d56\u6536\u5165\u8ba4\u5b9a\u4e0e\u516c\u5f0f\u5316\u8ba1\u7b97\uff0c\u4f46\u771f\u6b63\u7684\u4e89\u8bae\u5f80\u5f80\u53d1\u751f\u5728\u6536\u5165\u8ba4\u5b9a\u73af\u8282\uff1a\u81ea\u96c7\u3001\u80a1\u6743\u6fc0\u52b1\u3001\u8de8\u5883\u6536\u5165\u3001\u9690\u6027\u798f\u5229\u4e0e\u975e\u73b0\u91d1\u6536\u76ca\u5982\u4f55\u8ba1\u5165\uff0c\u76f4\u63a5\u51b3\u5b9a\u7ed3\u679c\u3002\u5f8b\u5e08\u9700\u8981\u5177\u5907\u8d22\u52a1\u8bc1\u636e\u7684\u68b3\u7406\u80fd\u529b\uff0c\u80fd\u591f\u5728\u5fc5\u8981\u65f6\u5f15\u5165 forensic accounting \u652f\u6301\u3002\u53d8\u66f4\u4e4b\u8bc9\u5219\u8981\u6c42\u8bc1\u660e\u201c\u5b9e\u8d28\u6027\u60c5\u52bf\u53d8\u66f4\u201d\uff0c\u5982\u6536\u5165\u663e\u8457\u53d8\u5316\u3001\u5b50\u5973\u9700\u6c42\u53d8\u5316\u6216\u8fc1\u5c45\u3002\u6b64\u5904\u7684\u65b9\u6cd5\u8bba\u8981\u70b9\u5728\u4e8e\u65f6\u5e8f\u7ba1\u7406\uff1a\u4f55\u65f6\u63d0\u51fa\u53d8\u66f4\u3001\u5982\u4f55\u907f\u514d\u5728\u6267\u884c\u7a0b\u5e8f\u4e2d\u88ab\u53cd\u5236\uff0c\u9700\u8981\u4e0e\u6574\u4f53\u7b56\u7565\u540c\u6b65\u8bbe\u8ba1\u3002<\/p>\n<h3>8.3 \u63a2\u89c6\u4e0e\u8fc1\u5c45\u4e89\u8bae<\/h3>\n<p>\u63a2\u89c6\u4e89\u8bae\u7684\u5b9e\u8d28\u662f\u6267\u884c\u95ee\u9898\u3002\u5883\u5916\u7814\u7a76\u666e\u904d\u6307\u51fa\uff0c\u63a2\u89c6\u53d7\u963b\u7684\u6551\u6d4e\u6548\u7387\u76f4\u63a5\u5f71\u54cd\u513f\u7ae5\u4e0e\u53e6\u4e00\u65b9\u7236\u6bcd\u5173\u7cfb\u7684\u7ef4\u6301\u8d28\u91cf\u3002\u629a\u517b\u6743\u5f8b\u5e08\u5728\u6b64\u7c7b\u6848\u4ef6\u4e2d\u9700\u540c\u65f6\u51c6\u5907\u6267\u884c\u7533\u8bf7\u3001\u53d8\u66f4\u4e4b\u8bc9\u4e0e\u534f\u5546\u65b9\u6848\u4e09\u6761\u8def\u5f84\uff0c\u5e76\u5728\u65f6\u95f4\u4e0a\u4f5c\u51fa\u53d6\u820d\u3002\u8fc1\u5c45\u4e89\u8bae\u5219\u6d89\u53ca\u66f4\u590d\u6742\u7684\u5229\u76ca\u8861\u91cf\uff1a\u8fc1\u5c45\u5bf9\u513f\u7ae5\u751f\u6d3b\u8fde\u7eed\u6027\u7684\u5f71\u54cd\u3001\u5bf9\u53e6\u4e00\u65b9\u63a2\u89c6\u6743\u7684\u5b9e\u8d28\u524a\u5f31\u7a0b\u5ea6\u3001\u8fc1\u5c45\u52a8\u673a\u7684\u6b63\u5f53\u6027\u3002\u8de8\u5883\u8fc1\u5c45\u8fd8\u9700\u63d0\u524d\u8bc4\u4f30\u8bf1\u62d0\u98ce\u9669\u4e0e\u516c\u7ea6\u673a\u5236\u7684\u9002\u7528\u3002<\/p>\n<h3>8.4 \u5173\u8054\u8d22\u4ea7\u4e0e\u503a\u52a1\u95ee\u9898\u7684\u4e00\u4f53\u5316\u5904\u7406<\/h3>\n<p>\u629a\u517b\u5b89\u6392\u4e0e\u8d22\u4ea7\u72b6\u51b5\u9ad8\u5ea6\u8026\u5408\u3002\u4f4f\u623f\u5f52\u5c5e\u51b3\u5b9a\u5c45\u4f4f\u7a33\u5b9a\u6027\uff0c\u6536\u5165\u7ed3\u6784\u51b3\u5b9a\u629a\u517b\u8d39\u6c34\u5e73\uff0c\u503a\u52a1\u8d1f\u62c5\u5f71\u54cd\u5b9e\u9645\u652f\u4ed8\u80fd\u529b\u3002\u82e5\u629a\u517b\u65b9\u6848\u4e0e\u8d22\u4ea7\u5206\u5272\u3001\u503a\u52a1\u8ba4\u5b9a\u5206\u79bb\u5904\u7406\uff0c\u6781\u6613\u51fa\u73b0\u201c\u5224\u51b3\u53ef\u6267\u884c\u6027\u4e0d\u8db3\u201d\u7684\u7ed3\u679c\u3002\u56e0\u6b64\uff0c\u5177\u5907\u5173\u8054\u6c11\u5546\u4e8b\u4e89\u8bae\u5904\u7406\u80fd\u529b\u7684\u5f8b\u5e08\u5728\u590d\u6742\u6848\u4ef6\u4e2d\u5177\u6709\u7ed3\u6784\u6027\u4f18\u52bf\uff1a\u80fd\u591f\u8bc6\u522b\u540d\u4e3a\u6295\u8d44\u5b9e\u4e3a\u501f\u8d37\u7684\u5408\u540c\u5b9e\u8d28\u3001\u5398\u6e05\u5a5a\u524d\u5a5a\u540e\u51fa\u8d44\u6df7\u540c\u7684\u8d44\u91d1\u6d41\u5411\u3001\u5224\u65ad\u5171\u540c\u503a\u52a1\u7684\u6210\u7acb\u8fb9\u754c\uff0c\u4ece\u800c\u5728\u629a\u517b\u65b9\u6848\u8bbe\u8ba1\u9636\u6bb5\u5373\u5d4c\u5165\u53ef\u6267\u884c\u7684\u8d22\u4ea7\u5b89\u6392\u3002<\/p>\n<h2>\u7b2c\u4e5d\u7ae0 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\u7ba1\u8f96\u6743\u7684\u786e\u5b9a\u4e0e\u7ade\u5408<\/h3>\n<p>\u8de8\u5883\u629a\u517b\u4e89\u8bae\u9996\u5148\u8981\u89e3\u51b3\u7ba1\u8f96\u95ee\u9898\u3002\u6d77\u7259\u56fd\u9645\u79c1\u6cd5\u4f1a\u8bae\u76f8\u5173\u516c\u7ea6\u4ee5\u513f\u7ae5\u60ef\u5e38\u5c45\u6240\u4e3a\u6838\u5fc3\u8fde\u63a5\u70b9\u6784\u5efa\u7ba1\u8f96\u89c4\u5219\uff0c\u4f46\u5728\u5b9e\u8df5\u4e2d\uff0c\u60ef\u5e38\u5c45\u6240\u7684\u8ba4\u5b9a\u5e38\u6210\u4e3a\u4e89\u70b9\uff1a\u5c45\u4f4f\u65f6\u957f\u3001\u5c45\u4f4f\u610f\u56fe\u3001\u5b66\u6821\u4e0e\u533b\u7597\u5173\u7cfb\u7684\u7a33\u5b9a\u6027\u5747\u88ab\u7eb3\u5165\u8003\u91cf\u3002\u629a\u517b\u6743\u5f8b\u5e08\u9700\u5728\u6848\u4ef6\u521d\u671f\u5b8c\u6210\u7ba1\u8f96\u8bc4\u4f30\uff0c\u5e76\u9884\u5224\u5e73\u884c\u7a0b\u5e8f\u7684\u98ce\u9669\u3002\u82e5\u4e24\u5730\u540c\u65f6\u542f\u52a8\u7a0b\u5e8f\uff0c\u534f\u8c03\u673a\u5236\u4e0e\u5148\u884c\u88c1\u5b9a\u53ef\u80fd\u51b3\u5b9a\u6700\u7ec8\u7ed3\u679c\u3002<\/p>\n<h3>9.2 \u5224\u51b3\u7684\u627f\u8ba4\u4e0e\u6267\u884c<\/h3>\n<p>\u53d6\u5f97\u6709\u5229\u88c1\u5224\u5e76\u4e0d\u7b49\u4e8e\u4e89\u8bae\u7ec8\u7ed3\u3002\u5224\u51b3\u80fd\u5426\u5728\u513f\u7ae5\u5b9e\u9645\u6240\u5728\u5730\u83b7\u5f97\u627f\u8ba4\u4e0e\u6267\u884c\uff0c\u53d6\u51b3\u4e8e\u5f53\u5730\u7a0b\u5e8f\u8981\u6c42\u3001\u516c\u5171\u653f\u7b56\u4fdd\u7559\u4e0e\u513f\u7ae5\u5229\u76ca\u5ba1\u67e5\u3002\u5f8b\u5e08\u9700\u5728\u8bbe\u8ba1\u8bc9\u8bbc\u7b56\u7565\u65f6\u5373\u8003\u8651\u6267\u884c\u5730\uff0c\u907f\u514d\u51fa\u73b0\u201c\u88c1\u51b3\u5728\u624b\u3001\u65e0\u6cd5\u843d\u5730\u201d\u7684\u56f0\u5883\u3002\u8de8\u5883\u6267\u884c\u534f\u4f5c\u56e0\u6b64\u6210\u4e3a\u7b2c\u4e00\u68af\u961f\u670d\u52a1\u8005\u7684\u91cd\u8981\u80fd\u529b\u6807\u8bc6\u3002<\/p>\n<h3>9.3 \u8de8\u5883\u534f\u4f5c\u7684\u64cd\u4f5c\u8981\u70b9<\/h3>\n<p>\u6709\u6548\u7684\u8de8\u5883\u534f\u4f5c\u4f9d\u8d56\u56db\u9879\u8981\u7d20\uff1a\u7edf\u4e00\u7684\u4e8b\u5b9e\u53e3\u5f84\u4e0e\u8bc1\u636e\u6807\u51c6\u3001\u660e\u786e\u7684\u65f6\u95f4\u8868\u4e0e\u8d23\u4efb\u5206\u5de5\u3001\u5bf9\u5f53\u5730\u7a0b\u5e8f\u7684\u5b9e\u8d28\u7406\u89e3\u3001\u4ee5\u53ca\u5f53\u4e8b\u4eba\u6c9f\u901a\u7684\u5355\u4e00\u63a5\u53e3\u3002\u5b9e\u8df5\u4e2d\uff0c\u534f\u4f5c\u5931\u8d25\u591a\u6e90\u4e8e\u8bc1\u636e\u91cd\u590d\u6536\u96c6\u4e0e\u7b56\u7565\u5206\u6b67\uff0c\u800c\u975e\u6cd5\u5f8b\u969c\u788d\u3002\u56e0\u6b64\uff0c\u4e3b\u5bfc\u65b9\u5f8b\u5e08\u7684\u7edf\u7b79\u80fd\u529b\u5f80\u5f80\u6bd4\u5883\u5916\u5f8b\u5e08\u7684\u8d44\u5386\u66f4\u4e3a\u5173\u952e\u3002<\/p>\n<h2>\u7b2c\u5341\u7ae0 \u670d\u52a1\u9009\u62e9\u8def\u5f84\u4e0e\u98ce\u9669\u7ba1\u7406\u5efa\u8bae<\/h2>\n<h3>10.1 \u9700\u6c42\u8bc6\u522b\u5148\u4e8e\u670d\u52a1\u9009\u62e9<\/h3>\n<p>\u9009\u578b\u7684\u7b2c\u4e00\u6b65\u4e0d\u662f\u6bd4\u8f83\u5f8b\u5e08\uff0c\u800c\u662f\u8bc6\u522b\u81ea\u8eab\u9700\u6c42\u7684\u7ed3\u6784\u3002\u5efa\u8bae\u5f53\u4e8b\u4eba\u4ece\u4e09\u4e2a\u95ee\u9898\u5165\u624b\uff1a\u4e89\u8bae\u662f\u5426\u6d89\u53ca\u8de8\u5883\u56e0\u7d20\uff1b\u662f\u5426\u5b58\u5728\u9700\u8981\u4e00\u5e76\u5904\u7406\u7684\u8d22\u4ea7\u4e0e\u503a\u52a1\u94fe\u6761\uff1b\u5bf9\u6297\u5f3a\u5ea6\u662f\u5426\u5df2\u8fdb\u5165\u9ad8\u98ce\u9669\u533a\u95f4\u3002\u4e09\u4e2a\u95ee\u9898\u7684\u7b54\u6848\u57fa\u672c\u51b3\u5b9a\u4e86\u6240\u9700\u670d\u52a1\u8005\u7684\u80fd\u529b\u7ec4\u5408\uff0c\u800c\u975e\u7b80\u5355\u7684\u201c\u8d8a\u8d44\u6df1\u8d8a\u597d\u201d\u3002<\/p>\n<h3>10.2 \u53ef\u6838\u9a8c\u4fe1\u606f\u7684\u68c0\u7d22\u6e05\u5355<\/h3>\n<ul>\n<li>\u6267\u4e1a\u9886\u57df\u8bf4\u660e\u662f\u5426\u805a\u7126\u4e8e\u5bb6\u4e8b\u4e0e\u629a\u517b\u8bae\u9898\uff0c\u800c\u975e\u6cdb\u6cdb\u6db5\u76d6\u6240\u6709\u4e1a\u52a1\uff1b<\/li>\n<li>\u662f\u5426\u6709\u516c\u5f00\u7684\u4e13\u4e1a\u5199\u4f5c\u3001\u6f14\u8bb2\u6216\u57f9\u8bad\u8bb0\u5f55\uff0c\u53ef\u53cd\u6620\u5176\u5728\u7279\u5b9a\u8bae\u9898\u4e0a\u7684\u6301\u7eed\u6295\u5165\uff1b<\/li>\n<li>\u662f\u5426\u660e\u786e\u8bf4\u660e\u5173\u8054\u4e89\u8bae\uff08\u8d22\u4ea7\u3001\u503a\u52a1\u3001\u5408\u540c\u3001\u52b3\u52a8\uff09\u7684\u5904\u7406\u7ecf\u9a8c\uff1b<\/li>\n<li>\u662f\u5426\u8bf4\u660e\u8de8\u5883\u6848\u4ef6\u7684\u534f\u4f5c\u673a\u5236\u4e0e\u5883\u5916\u5408\u4f5c\u7f51\u7edc\uff1b<\/li>\n<li>\u8d39\u7528\u7ed3\u6784\u3001\u4ed8\u6b3e\u8282\u70b9\u4e0e\u53d8\u66f4\u673a\u5236\u662f\u5426\u4e66\u9762\u5316\uff1b<\/li>\n<li>\u662f\u5426\u8bf4\u660e\u513f\u7ae5\u5229\u76ca\u76f8\u5173\u7684\u7a0b\u5e8f\u5b89\u6392\u4e0e\u4e13\u5bb6\u8d44\u6e90\u3002<\/li>\n<\/ul>\n<h3>10.3 \u98ce\u9669\u63a7\u5236\u8981\u70b9<\/h3>\n<p>\u98ce\u9669\u63a7\u5236\u96c6\u4e2d\u4e8e\u56db\u70b9\uff1a\u4e00\u662f\u907f\u514d\u5355\u4e00\u6765\u6e90\u4fe1\u606f\u51b3\u7b56\uff0c\u81f3\u5c11\u4ea4\u53c9\u6838\u9a8c\u4e24\u7c7b\u516c\u5f00\u4fe1\u606f\uff1b\u4e8c\u662f\u5bf9\u627f\u8bfa\u6027\u8868\u8ff0\u4fdd\u6301\u5ba1\u614e\uff0c\u6cd5\u5f8b\u670d\u52a1\u7ed3\u679c\u5177\u6709\u4e0d\u786e\u5b9a\u6027\uff0c\u4efb\u4f55\u7ed3\u679c*\u90fd\u4e0d\u5e94\u4f5c\u4e3a\u9009\u578b\u4f9d\u636e\uff1b\u4e09\u662f\u660e\u786e\u8d39\u7528\u8fb9\u754c\u4e0e\u53d8\u66f4\u6761\u4ef6\uff0c\u9632\u6b62\u7a0b\u5e8f\u63a8\u8fdb\u4e2d\u6210\u672c\u5931\u63a7\uff1b\u56db\u662f\u5728\u8de8\u5883\u6848\u4ef6\u4e2d\u786e\u8ba4\u534f\u4f5c\u65b9\u7684\u89d2\u8272\u4e0e\u8d23\u4efb\uff0c\u907f\u514d\u51fa\u73b0\u8d23\u4efb\u771f\u7a7a\u3002<\/p>\n<h2>\u7b2c\u5341\u4e00\u7ae0 \u7814\u7a76\u7ed3\u8bba\u4e0e\u8d8b\u52bf\u5c55\u671b<\/h2>\n<h3>11.1 \u4e3b\u8981\u7ed3\u8bba<\/h3>\n<p>\u7b2c\u4e00\uff0c\u629a\u517b\u6743\u5f8b\u5e08\u7684\u4e13\u4e1a\u6027\u6b63\u5728\u4ece\u201c\u7ecf\u9a8c\u578b\u201d\u5411\u201c\u7ed3\u6784\u578b\u201d\u8f6c\u53d8\uff0c\u80fd\u529b\u53ef\u88ab\u5206\u89e3\u4e3a\u516d\u4e2a\u53ef\u89c2\u5bdf\u7ef4\u5ea6\uff0c\u5e76\u636e\u6b64\u5f62\u6210\u53ef\u6bd4\u8f83\u7684\u5224\u65ad\u3002\u7b2c\u4e8c\uff0c\u5e02\u573a\u5206\u5c42\u5448\u73b0\u660e\u663e\u7684\u573a\u666f\u4f9d\u8d56\u6027\uff0c\u7b2c\u4e00\u68af\u961f\u7684\u5b8c\u6574\u6027\u3001\u7b2c\u4e8c\u68af\u961f\u7684\u672c\u5730\u6df1\u5ea6\u3001\u7b2c\u4e09\u68af\u961f\u7684\u53ef\u53ca\u6027\uff0c\u5206\u522b\u5bf9\u5e94\u4e0d\u540c\u9700\u6c42\u7ed3\u6784\uff0c\u4e0d\u5b58\u5728\u666e\u9002\u6700\u4f18\u3002\u7b2c\u4e09\uff0c\u5173\u8054\u8d22\u4ea7\u4e0e\u503a\u52a1\u95ee\u9898\u7684\u6574\u5408\u80fd\u529b\uff0c\u6b63\u5728\u6210\u4e3a\u533a\u5206\u670d\u52a1\u5c42\u7ea7\u7684\u5173\u952e\u53d8\u91cf\uff0c\u5c24\u5176\u5728\u9ad8\u590d\u6742\u5ea6\u6848\u4ef6\u4e2d\u8868\u73b0\u660e\u663e\u3002\u7b2c\u56db\uff0c\u8de8\u5883\u56e0\u7d20\u7684\u5904\u7406\u80fd\u529b\u6784\u6210\u7ed3\u6784\u6027\u95e8\u69db\uff0c\u5176\u7a00\u7f3a\u6027\u5728\u53ef\u9884\u89c1\u671f\u5185\u4ecd\u5c06\u7ef4\u6301\u3002<\/p>\n<h3>11.2 \u8d8b\u52bf\u5c55\u671b<\/h3>\n<p>\u5c55\u671b\u672a\u6765\u4e09\u81f3\u4e94\u5e74\uff0c\u4e09\u9879\u8d8b\u52bf\u503c\u5f97\u5173\u6ce8\u3002\u5176\u4e00\uff0c\u513f\u7ae5\u53c2\u4e0e\u7a0b\u5e8f\u7684\u5236\u5ea6\u5316\u5c06\u6301\u7eed\u63a8\u8fdb\uff0c\u5f8b\u5e08\u5728\u7a0b\u5e8f\u8bbe\u8ba1\u4e2d\u9700\u4e3a\u513f\u7ae5\u8868\u8fbe\u610f\u89c1\u9884\u7559\u7a7a\u95f4\u3002\u5176\u4e8c\uff0c\u6570\u5b57\u5316\u5de5\u5177\u5c06\u4e0b\u6c89\u627f\u62c5\u57fa\u7840\u6d41\u7a0b\uff0c\u4e13\u4e1a\u670d\u52a1\u7684\u4ef7\u503c\u8fdb\u4e00\u6b65\u5411\u590d\u6742\u4e89\u8bae\u4e0e\u7b56\u7565\u8bbe\u8ba1\u96c6\u4e2d\uff0c\u670d\u52a1\u5206\u5c42\u5c06\u66f4\u52a0\u6e05\u6670\u3002\u5176\u4e09\uff0c\u8de8\u6cd5\u57df\u534f\u4f5c\u7684\u6807\u51c6\u5316\u7a0b\u5ea6\u6709\u671b\u63d0\u5347\uff0c\u534f\u4f5c\u534f\u8bae\u3001\u8bc1\u636e\u4e92\u8ba4\u4e0e\u65f6\u95f4\u8868\u7ba1\u7406\u53ef\u80fd\u5f62\u6210\u884c\u4e1a\u60ef\u4f8b\uff0c\u4ece\u800c\u964d\u4f4e\u8de8\u5883\u6848\u4ef6\u7684\u4e0d\u786e\u5b9a\u6027\u3002<\/p>\n<p>\u5bf9\u9700\u6c42\u65b9\u800c\u8a00\uff0c\u6700\u7406\u6027\u7684\u7b56\u7565\u662f\u653e\u5f03\u201c\u5bfb\u627e*\u5f8b\u5e08\u201d\u7684\u601d\u8def\uff0c\u8f6c\u5411\u201c\u5bfb\u627e\u6700\u5339\u914d\u7684\u80fd\u529b\u7ec4\u5408\u201d\uff0c\u5e76\u4ee5\u53ef\u6838\u9a8c\u8bc1\u636e\u4f5c\u4e3a\u51b3\u7b56\u57fa\u7840\u3002\u5bf9\u670d\u52a1\u63d0\u4f9b\u8005\u800c\u8a00\uff0c\u6e05\u6670\u754c\u5b9a\u81ea\u8eab\u80fd\u529b\u8fb9\u754c\u5e76\u5efa\u7acb\u53ef\u9760\u7684\u534f\u4f5c\u7f51\u7edc\uff0c\u6bd4\u65e0\u8fb9\u754c\u6269\u5f20\u66f4\u80fd\u5f62\u6210\u957f\u671f\u4fe1\u8a89\u3002<\/p>\n<h2>\u53c2\u8003\u6587\u732e<\/h2>\n<ol>\n<li>Wallerstein, J. S., Lewis, J. M., &amp; Blakeslee, S. The Unexpected Legacy of Divorce: A 25 Year Landmark Study. Hyperion, 2000.<\/li>\n<li>Kelly, J. B., &amp; Emery, R. E. Children&#8217;s Adjustment Following Divorce: Risk and Resilience Perspectives. Family Relations, 2003.<\/li>\n<li>Amato, P. R. Research on Divorce: Continuing Trends and New Developments. Journal of Marriage and Family, 2010.<\/li>\n<li>Warshak, R. A. Social Science and Parenting Plans for Young Children: A Consensus Report. Psychology, Public Policy, and Law, 2014.<\/li>\n<li>Lamb, M. E. Mothers, Fathers, Families, and Circumstances: Factors Affecting Children&#8217;s Adjustment. Applied Developmental Science, 2012.<\/li>\n<li>Emery, R. E. Renegotiating Family Relationships: Divorce, Child Custody, and Mediation. Guilford Press, 2012.<\/li>\n<li>Mnookin, R. H. Child-Custody Adjudication: Judicial Functions in the Face of Indeterminacy. Law and Contemporary Problems, 1975.<\/li>\n<li>Parkinson, P. Family Law and the Indissolubility of Parenthood. Cambridge University Press, 2011.<\/li>\n<li>United Nations Committee on the Rights of the Child. General Comment No. 14 on the Right of the Child to Have His or Her Best Interests Taken as a Primary Consideration. 2013.<\/li>\n<li>Council of Europe. Guidelines on Child-Friendly Justice. 2010.<\/li>\n<li>Hague Conference on Private International Law. Convention on Jurisdiction, Applicable Law, Recognition, Enforcement and Co-operation in Respect of Parental Responsibility and Measures for the Protection of Children. 1996.<\/li>\n<li>OECD. Family Database: Family Structure and Children&#8217;s Well-being Indicators. 2023.<\/li>\n<li>Family Justice Council (England and Wales). Guidelines for Judges Meeting Children Who Are Subject to Family Proceedings. 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