ࡱ> |{[ Rjbbjbj8~ΐΐexx  8#t>sssss>>>>>>>$D@BJ5>!5>ss4V> .ss> > A214s622=l>0>260CD,14140C<lD$4 5>5> >Dx : [ zHhO'Y\ONvNYef[[b\=N m~(SNW^f[b SN 100083) Xd1uNHhn S0X~~0[~I{eb HhOYef[XHeg g_ۏNekcؚ0(W[ z-N_eQHhO'Y\ON NLNR:N[T N[bek0Q[~g0ċR~RI{ebۏLRe \ gRN0N[N9eUHhOYef[vQ[N!j_0 sQ.͋HhOYef[[ zHhO'Y\ONLNR -NVR{|SG642.4 e.shƋxA ezS HhOYef[Y\f[u&^eQ!jbS`X'`f[`NsX-N (Wte*NYef[;mR-N Ye^:N;N[ /TS` ~~HhOf[u:N;NSO (uNNwƋN[~I{ۏLrz`NT\Of[`N0(W[ z-NЏ(uHhOYef[ \g'Y0WRNf[`N;NR'`Nyg'` gRN[s^(uWNMbW{Qvh0N0[ zHhOYef[vsr[ zwQ g_:_v['` P^6e&>kQ0X['vvI{wQSO z^ YgX Nl gHhOQs[`X f[u\_tYBg[sX-NُN[QRvЏ(u0vMR HhOYef[(W[ z-NevS0R͑Ɖ v^~TUa0lXI{Yef[!j_ۏLev\Ջ0HhOYef[;mRYe^Nf[uqQ TSN0YgX[(WN N kYYe^HhO SN|i_0Np`S_ bf[uv̀ofwƋNY0[~ k:I{ HhOYef[Heg\JR1_ SS͑HYe^NNf[u(W,Tv O~X!j_0Yee[l YUO[[ zSU\NReHhOYef[/f`v0NgFQN2014 NHhO S0NSN Ts(uvYef[elcQ[HhOYef[Q vFhg0sxfN2013 cQN N[HhOXYef[Oce:QYQ NDn ~~[!jb[ _U\[HhORgbJTz[ \HhOYef[^8O0RXYNSR[NNYe^N>yO[c0(W[HhOYef[[-N dNN Ne_9eۏYef[HegY ؏SNǏ^n'Y\ONegcؚf[u[HhORgNv;NR'`NSN^0ُyHhOYef[!j_ 1uYe^OncwQSOYef[NRHhO;N f[uǏ\~R]T\O ~bDeRgpencv^QHhO k*N\~[bNNbJT v^(WX NۏLPPTGlbU\:y g~S1uYe^Nf[uqQ T[b['Y\ONvċN0[HhOYef[[e-NQsvNN ,ge\~T[ zN~HhO'Y\ONvN[eHeg Ng[HhOYef[ZPQ gvv\Ջ0N0[ zHhO'Y\ONvvN HhO'Y\ONvt_[ zHhO'Y\ONv^NcGSLNR:N[T0-NVlQO^OSOS^v 0-NVlQO^܀NRcWS 0cQ lQO^vLNRSbzfRb0b/gT^(ub0*NNb0NETlb0~~TON{tb0@w[sXvSS [el1u&yW@x[06R^W@x[SU\0RvMRvΘi[T[0(WΘi[T[6k lQO^~TQ[USMOSvQsX RgON~NmNR-NSQsvT _L:N Onc[Θi!jW [͑'YbΘiۏLƋ+R0ċ0ON^[ NnxO[]\OvHesTHeg0:NNSOslQO^[v8h_Q[  ͑'YbΘivċ0ON^[ bNhQeN[ zvHhO'Y\ON  0lQSΘiċ0ObJT 00N HhO'Y\ONv[bekHhO'Y\ONv[bSN cgqN Nek,{N \~ SLN0wQSOg-NVvOQz ~b0R~penc-Nv N^lQSLNR{|~g,{N \~nx[gNLN-Nv N^lQSSY Y[lQSۏLkRg ,{ N NQ N N}t^^bJTbvQ[vsQDe RglQSv"Rpenc0^"RrQ/f&TX[(W v^SVUO(W,{V 9hncRg~g[lQS"Rbh͑'YbΘiۏLƋ+R \~bXTR]dQΘiċ0ObJT,{N cNHhO'Y\ONv^6R\OPPT \~@b gbXT(WX NGlbv^SRT{0 N HhO'Y\ONvQ[N~gBlΘiċ0ObJT^SbN NQ*Neb\b0\~bXTR]0vU_0HhObJTi0cke0~0Se.s0DU_I{0cke^SbƋ+R[USMO͑'YbΘivmQ*NebLNrQ0l_sXNv{sXNSvQNYV }lQSv'`(lQS[O?eV{v bTЏ(ulQSvvh0beuNSvsQ~%ΘilQS"RN~vaϑTċNlQSvQ萧c6R0V HhO'Y\ONvċR~RHhO'Y\ONvċN;NSO0Q[0hQ/fYCQSv0ċN;NSO1uYe^Nf[uqQ Tgb S/fRewS101N V6eT{Y97N gHewS96%0N g~ggSs f[uk TN\~T\Ob__[bHhO'Y\ON Nf w͑|_dkKNvlOS\O NU"k-dOfvL:N0wQSOSbN NV*N(W"$&6LXZ\dѺqaTGT:+he4b5KHOJQJaJo(h;5KHOJQJaJo(h"KHOJQJaJo(hcKHOJQJaJo(hFhFKHOJQJaJo(*hFh"5CJ KHOJPJQJaJ o(7jh:<h:<0J5CJ H*KHOJPJQJUaJ -h4hei5CJ KH,OJPJQJ\aJ o(-h4h# 5CJ KH,OJPJQJ\aJ o(-h4hX"5CJ KH,OJPJQJ\aJ o(-h4h"5CJ KH,OJPJQJ\aJ o( &6\> |vdp@&WD`gd>dpWD`gd2)?dpWD`gdfRdpWD`gdwd%dp1$@&`gd>dpgd=%N dp1$gde4bdpgde4b$dp1$`a$gdF $dp1$a$gdF $dp1$a$gd"djprvx    qdссTTёGhL#KHOJQJaJo(hV h:KHOJQJaJo(hTdKHOJQJaJo(h:hTdKHOJQJaJo(hV h"KHOJQJaJo(hV hx~;KHOJQJaJo(hV h?KHOJQJaJo(hV hWKHOJQJaJo(hV h+rKHOJQJaJo(h:KHOJQJaJo(hV h .KHOJQJaJo("hV h;55KHOJQJaJo(  $ , 4 6 8 : < > F N X \ ` b l n ~ µ¥tdTdD4D4hV h%KHOJQJaJo(hV hrdKHOJQJaJo(hV htfmKHOJQJaJo(hV h_NKHOJQJaJo("hV h;55KHOJQJaJo(he4b5KHOJQJaJo(hV h .KHOJQJaJo(hV h_J)KHOJQJaJo(hoKHOJQJaJo(hV hqKHOJQJaJo(hV h&KHOJQJaJo(hV h?KHOJQJaJo(h:KHOJQJaJo(~ ͻ}k^QD7hsb,KHOJQJaJo(h:KHOJQJaJo(h=%NKHOJQJaJo(h>KHOJQJaJo("hV h6^5KHOJQJaJo( h4[85B*OJQJ\o(phhV 5KHOJQJaJo(hh"5KHOJQJaJo(h4[85KHOJQJaJo("hV hV 5KHOJQJaJo(&hV h6^5B*OJQJ\o(ph he4b5B*OJQJ\o(phh6^KHOJQJaJo( J r  H v x ~ PsfsYJh2)?h2)?KHOJQJaJh5\)KHOJQJaJo(hKHOJQJaJo(hwd%KHOJQJaJo(hhV\5CJo(hh85CJo(hh"5CJo(hhm5CJo(hhqq5CJo(h2)?hV 5aJo(hmKHOJQJaJo(hTKHOJQJaJo(h9KHOJQJaJo(h2)?h6KHOJQJaJo(   @ B ` j *,<>⡮tetUEh2)?h6KHOJQJaJo(h2)?h8KHOJQJaJo(h2)?h:<KHOJQJaJh2)?h:<KHOJQJaJo(h2)?h6KHOJQJaJo(hTKHOJQJaJo(h=KHOJQJaJo(hRKHOJQJaJo(h=%NKHOJQJaJo(h9KHOJQJaJo(h:(KHOJQJaJo(h2)?hTKHOJQJaJo(hKHOJQJaJo(>Flnr~4D`dhlz~ȸȨxxxxxhxxh2)?hmKHOJQJaJo(h2)?h 3KHOJQJaJo(h2)?h;-KHOJQJaJo(h2)?hdCKHOJQJaJo(h2)?h/ KHOJQJaJo(h2)?h6KHOJQJaJo(h2)?h8KHOJQJaJo(hB~KHOJQJaJo(h2)?h8KHOJQJaJh9KHOJQJaJ$z|²•ymamaQCh2)?hsOJQJaJo(hRhs5OJQJaJo(hh"5CJo(hh5CJo(hhqq5CJo(h2)?h8KHOJQJaJo(hmKHOJQJaJo(h2)?hmKHOJQJaJo(h2)?h6KHOJQJaJo(h2)?h;-KHOJQJaJo(h2)?h/ KHOJQJaJo(h2)?h 3KHOJQJaJo(h4oKHOJQJaJo(0B^(FLrx $$Ifa$gdl9 $Ifgdl9$*_dhWD`a$gd`)dpWD`gd2)?dp@&WD`gd> "$<Tlpvxռ񼱦qcVhRhs5\aJo(h2)?hOOJQJaJo(h2)?hOJQJaJo(h2)?hOJQJaJo(h=OJQJaJo(h2)?h_NOJQJaJo(h4oOJQJaJo(h 5OJQJaJo(h2)?h"OJQJaJo(hVwOJQJaJo(h2)?hsOJQJaJo(h2)?hsOJQJaJo(h2)?hJNOJQJaJo(&*.0@DHXdfjn <@DHPz~úî{oîooof]oh\aJo(h=\aJo(h2)?h8\aJo(h2)?h:aJo(h2)?hJNaJo(h2)?hOaJo(hVw\aJo(h2)?h:\aJo(h2)?hO\aJo(h9\aJo(h2)?hs\aJo(h2)?hJN\aJo(hRhO5\aJo(hQ5\aJo(hRh:5\aJo($&(,.:<@BNPTrx|ɼ{m{_m_{_{_{_{_Qh2)?hJNOJQJaJo(h2)?hmOJQJaJo(h2)?hsOJQJaJo(h2)?hOOJQJaJo(hRhO5\aJhRhO5\aJo(hRhs5\aJo(hRh:5\aJo(hRhs5\aJo(h2)?hO\aJh2)?hJN\aJo(h\aJo(h2)?hO\aJo(h2)?h:\aJo(04>@BDF\^n~ȸ|ncnXM|h\2OJQJaJo(hOJQJaJo(h)^5OJQJaJo(h2)?hD@OJQJaJo(h2)?h8OJQJaJo(h2)?hsOJQJaJo(hRh5OJQJaJo(hRhD@5OJQJaJo(hRhs5OJQJaJo(h2)?hOOJQJaJh2)?hOOJQJaJo(h2)?hJNOJQJaJo(h2)?hmOJQJaJo(&(*BDFxz~ط͛؍qdqTFThl9h"OJQJaJo(hl9h"KHOJQJaJo(hl9h`)OJQJaJhl9hD@OJQJaJo(h`)h`)5OJQJaJh2)?hD@OJQJaJo(h2)?h\2OJQJaJo(h2)?h)^5OJQJaJo(h)^5OJQJaJo(hOJQJaJo(h@OJQJaJo(h\2OJQJaJo(h2)?hJNOJQJaJo(h2)?h"OJQJaJo(xz~\PE< $Ifgdl9 $1$Ifgdl9 $$Ifa$gdl9kd$$IflpF8 {~ t06    44 lapyt\2~ :FHJNtvx|  .08:BFTVbd˽˽ˮ˽˜ˆˆˆxqhh`~h"aJh_J)aJo(h@aJo(hcRUaJo(h`~h"aJo(h`~h"KHaJo(#h`~h"KHOJQJ^JaJo(hV.KHOJQJ^JaJo(hl9h"OJQJaJo(hl9h"KHOJQJaJo(#hl9h"KHOJQJ^JaJo(#hl9h%KHOJQJ^JaJo((l`UL $Ifgdl9 $1$Ifgdl9 $$Ifa$gdl9kd$$IflpF8 {~ t06    44 layt\2 FHl`UL $Ifgdl9 $1$Ifgdl9 $$Ifa$gdl9kd$$IflpF8 {~ t06    44 layt\2HJNtvl`UL $Ifgdl9 $1$Ifgdl9 $$Ifa$gdl9kdI$$IflpF8 {~ t06    44 layt\2vx|l`WW $Ifgdl9 $$Ifa$gdl9kd$$IflpF8 {~ t06    44 layt\2  l`WN $Ifgdl9 $IfgdcRU $$Ifa$gdl9kd$$IflpF8 {~ t06    44 layt\2 dfl`WN $Ifgdl9 $IfgdcRU $$Ifa$gdl9kdq$$IflpF8 {~ t06    44 layt\2dfhnpr&:>BŸ~pbTFTh2)?hD@OJQJaJo(h2)?h"OJQJaJo(h2)?hnVOJQJaJo(h2)?he7OJQJaJo(h2)?h%OJQJaJo(h2)?hHOJQJaJo(h2)?h.OJQJaJo(hRhx|5OJQJaJo(h{/5OJQJaJo(hh"5CJo(hhD@5CJo(hyh"KHaJo(h`~h"aJo(h`~h"KHaJo(fhnpl`W $Ifgdl9 $$Ifa$gdykd)$$IflpF8 {~ t06    44 layt\2prv $Ifgdl9kd$$Iflp08  t0644 layt\2n~SpVWWYugugggZgdp@&`gd>dpWD`gd2)?dp@&WD`gd>dpWD`gdlkd$$Iflp  t0644 layt\2 BFHJLXZjlnprt|~R RRǺ~pbpWUK>h2)?h"OJQJaJh@OJQJaJUh@OJQJaJo(h2)?h[OJQJaJo(h2)?hjOJQJaJo(h2)?he7OJQJaJo(h2)?h{#OJQJaJo(hRhQ5OJQJaJo(hRhx|5OJQJaJo(h{/5OJQJaJo(h2)?h"OJQJaJo(h2)?hD@OJQJaJo(h2)?hnVOJQJaJo(h2)?h0OJQJaJo([ zvՋe_-N 79.38%vf[uU"k'Y\ON 12.37% bwS{Ջ 8.25%vf[u TvQ[e_Yg8hǑ(u'Y\ONb__ 79.38%f[uU"k\~T\O 20.62% b*NNrz[b(Wg w͑v\~bXTT(-N lT\O`S60.82% NN4ls^N ce[bT`S19.59%\~T\O-N gN ^gbXT gvL:N-N -dOf:N67.01% Nl:N20.62% N ce:N12.37%0 gSs dk!kHhO'Y\ON^-N f[uNY*NQzgDev^ۏL[{ ~T'`0WЏ(u@bf[[NvQ[ zvNNwƋRglQSv͑'YbΘi0wQSOSbN N5*N\O:N\~bXT 77N79.38% nZi]@bbbRv'Y\ONBlNQ[, 19N19.59% knZi 1N1.03% NnZi'Y\ONv^ :N-Nv`S69.07% v:N29.9% fv1.03%Q'Y\ONvǏ z-NG0Rvg'YV/fNHNg~bDeMOE\MO @b`SkO:N41.24% dQbJTNNNwƋebvkOR+R/f29.9%028.87%:N[b'Y\ON,gvsQvQz 58.76%vf[ug wN5*NN NvQz 40.21%vf[ug w3-4*N,1N1.03% gN1-2*N(W;N'`f[`N-N ASR?aaNk?aaf[ewƋvf[uT`S47.42% N?aav`S5.15%0g؏hf f[uv^l gǏY w͑](W'Y\ONċRv\O(u FO/f ^gb~fSOs*NSO]_0wQSOSbN N$N*N/f&TSN['Y\ONvċR45.36%vf[u:NN e@bv`S0R30.93% vN:N23.71%'Y\ONvċR-N/f&TSOsbXTvb~]_? 46.39% b/f 28.87% b&T 24.74% be@b0 N ^HhO'Y\ONg͑vyr_/f ;N0cvz0T\O 0 g~g_Nhf |_dkKNvz)RT\O/f[b'Y\ONv͑O0f[u(WQ\OǏ z-N Ox0RTy PNnZiNTN nS~bDebOo`kHe0LeNYagt0pencRgEm>f0~ kibQnxI{0 Te 1uNNN4ls^0tR0le_I{N T \~bXT(W'Y\ONv[bǏ z-NO gN Ths0Ye^^ygS%c_[Nvcwv\O(u kY T{u` cQc[aYebN\~bXTvRR z^ [eߍ*'Y\ONvۏ^0SY Ye^(WċR-NSOs\~bXTvSN z^0f[`N`^NSOS\OlI{]_0~HhOYef[~Ǐ~vYOt^v^(uNSU\ ]b:N^uNnfM"kΏvYef[e_0(WwQSOvYef[;mRǏ z-N YUOS%cHhOYef[vwckERN[EHe(u Ye^؏^~~ReHhOYef[el0(W[ zvYef[;mR-N_eQHhO'Y\ON SNmSf[u;NN\~T\Of[`N oSR '``~ cؚRgNQV{I{LNR0S_6q HhO'Y\ON(WQ[0wQSO[eNSċRSO|I{eb؏Ye^Ne`N[U0Se.s ;1= _es^,QSfOe.͑`HhOYef[vwƋ‰0^u‰NYef[‰.ؚI{Yexvz;J=,2015,11 64-68;2=NgFQN.[HhOYef[v:SNQ .-NV'Yf[Yef[;J=,2014,8 :73-76;3=sxfN. gHev[HhOXYef[!j_c.'Yf[Ye;J=,2013,2 36-37Design of Case Projects in Auditing Course and Its Teaching PracticeQI Shaoli, PEI ShuhongBeijing City University,Beijing,100083,China Abstract: The effect of case teaching which is affected by many factors, such as case selection, class organization, practical experience, should be improved. The introduction of case projects will enrich the content and improve the model of case teaching. Professional skill-oriented innovations are involved in steps, contents and grading rules. Key words: case teaching; auditing course; case project; professional skill(#N:dleN)6e?zeg2017t^05g31e \O{Nb\=N1972- sY q\NN oRYec UxX xvzeT[tN[R0Q萧c6R0 m~1968- sY lSN Yec UxX xvzeT"ROtN[R0zl0Wёyv2015t^SNW^f[b!h~yx WNǏ z'`8hg^[ zeWf[`NċNSO| yvSJYC201533 v6k'`bg RR"R(R,RZR^RjRlRtRRRRRRRRRRRRRRRSSBSDSPSZSfShSnSpSSSSSSȺֺ{qhh2)?h xaJh2)?hjaJo(h2)?hHaJo(h2)?h%aJo(h2)?h[aJo(h2)?h"aJo(h2)?h"aJh2)?h[OJQJaJo(h2)?hIfOJQJaJo(h2)?hjOJQJaJo(h2)?h%OJQJaJo(h2)?h"OJQJaJh2)?h"OJQJaJo(&SSSSTT*T,T4TfThTjTrTTTTTTTTTTTTTTTTTTT UUUU&UFUɻyynyah2)?h[OJQJaJh)^5OJQJaJo(h2)?hOJQJaJh2)?h[OJQJaJo(jh2)?hUaJh\2aJo(h2)?haJo(h2)?haJh2)?hOJQJaJo(huOaJo(h2)?h"aJo(h2)?h"aJh2)?h[aJo(h2)?hjaJo(h2)?hjaJ$FUHUPURUjUtUvUUUUUUUUUUUUUUVVV$V,V6V8V@VJVVVnVpVtVvVVVVVVVVVVVVVVWWW4Wʽ׽פזז׈זזh2)?hsOJQJaJo(h2)?h%OJQJaJo(h2)?h"OJQJaJo(h)^5OJQJaJo(h2)?h"OJQJaJh2)?hOJQJaJh2)?h[OJQJaJo(h2)?hOJQJaJo(h2)?h8OJQJaJ24W6WDWFWRWTW|WWWWWWWWWWWWWWX XX(X2XLX\XjXXXXXXY˻qcUqh2)?hFOJQJaJo(h2)?hmOJQJaJo(h2)?h%OJQJaJo(h2)?hsOJQJaJo(h2)?hsaJo(h2)?heaJo(h2)?h"aJo(hRh)^55OJQJaJo(hRhx|5OJQJaJo(h2)?h"OJQJaJh2)?h8mXOJQJaJo(h2)?h"OJQJaJo(h\2OJQJaJo(!YYY YY Y(Y6Y8YjYlYpYYYYYYYYYZZ,Z0Z:Z dhgdFdhgdFdhgd4dpWD`gdVwdpWD`gdZZZZZZZZZZ[[$[&[([.[4[6[<[>[b[d[p[v[x[[[[[öwlwgw\Nhn,h OJQJaJo(hcOJQJaJo( h o(h)^5OJQJaJo(hn,hqqOJQJaJo(hn,hdCOJQJaJo( h_Po(hn,hx|5OJQJaJo(hn,hF5OJQJaJh45OJQJaJo(hVwhV aJo(hVwhn,aJo(hVwh7X5aJo(hVwh~TaJo(hVwhPaJo(hVwh5aJo([[[[[[[[[[[[[[[[[\\ \(\.\0\8\:\@\L\N\ǹqdVKh8OJQJaJo(hn,hX"OJQJaJo(hn,h8OJQJaJhn,h`E8OJQJaJo(hn,h OJQJaJo(hcOJQJaJo(hn,h8OJQJaJo( h o(hn,huOJQJaJo(hn,hqqOJQJaJo(hn,h`E8OJQJaJh)^5OJQJaJo(hn,huOJQJaJ h_Po(hn,hx|OJQJaJo(N\P\^\\\\\\\\\b]d]t]v]x]]]]]]^^^^$^&^0^2^J^L^N^`^b^x^z^^^^_._6_ô~~~~~sjhPCJKHo(hf hPCJKHhKCJKHo(h^sCJKHo(hKCJKHhf hKCJKHh[CJKHo(h[CJKHh^sCJKHOJQJ^Jo(hKCJKHOJQJ^Jo(h(KhK5CJKH\hK5CJo( h^so( hKo(hKh^sh^so()6_b_d_f_________`` `0`2`4`6`R`T`l`n`r`t``````̥vje`e`eX`X`Q` h(KhKh(KhKo( h^so( hKo(h^s5CJKH\o(hK5CJKH\o(h5CJKH\o(h(KhK5CJKH\hKCJKHo(hPCJKHhhhKCJKHhhCJKHo(hhhhCJKHhhhKCJKHo(hKB*aJo(phh^sCJKHo(hKCJKHhf hKCJKH``````````````.a8aPaRaTahana|aaaaaaaaaaabDbFbHbJbɷɬɠvvmɠhd\jhmUhm h:<o(h{2CJaJo(h<h{2CJaJo(hcCJaJo(h\/CJaJo(h\/h\/CJaJo(h<h:<CJaJo(hgSh:<CJaJhL#CJaJo(h:<CJaJo(hgSh:<CJaJo(jh:<0JUhhKOJQJaJhcOJQJaJo(hK5CJo($aDbFbHbLbNbRbTbXbZb^b`bdbfbhbjbdhgdFgd{Agd:<JbNbPbTbVbZb\b`bbbdbfbhbjbhhKOJQJaJhrhgS hgShgSjhmUhm 6182P:pTR. A!"#$%S $$If!vh555#v#v#v:V lp t06,5{5~5pyt\2$$If!vh555#v#v#v:V lp t06,5{5~5yt\2$$If!vh555#v#v#v:V lp t06,5{5~5yt\2$$If!vh555#v#v#v:V lp t06,5{5~5yt\2$$If!vh555#v#v#v:V lp t06,5{5~5yt\2$$If!vh555#v#v#v:V lp t06,5{5~5yt\2$$If!vh555#v#v#v:V lp t06,5{5~5yt\2$$If!vh555#v#v#v:V lp t06,5{5~5yt\2$$If!vh55#v#v:V lp t06,55yt\2$$If!vh5J!#vJ!:V lp t06,5yt\2Dd ->  # ?" yq~lD_&yq~lD_&yq~lD_&yq~lD_&bZM}<ޟbZM}<ޟbZM}<ޟyq~lD_&yq~lD_&yq~lD_&yq~lD_&yq~lD_&yq~lD_&j 666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ OJPJQJ_HmH nHsH tHR`R "cke $1$a$(CJKHOJQJ_HaJmH nHsH tH$A`$ ؞k=W[SOBi@B 0nfh*B*phB`bB _P0le,g $G$a$CJaJmHsHtH>/q> _P0 le,g CharCJKHOJQJaJ: : =0yblFhe,gCJaJmHsHtH@/@ =0 yblFhe,g CharCJKHOJQJaJ2Y2 >0ech~gV CJOJaJ@@ >0 ech~gV CharCJKHOJQJaJPK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛KY,e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!mQtheme/theme/theme1.xmlYMoE#F{oc'vGuرhF[x=ޝzvg53NjHHzZ $ʯI)*E_N&IA!>Ǽ3xN>UWL0Č߫߿z}rx{h9T8T/χ?xY'~3S~O_|w)ӈHt=a+d NG1-RlƁ1RJwT蠯M1K"o he˓ێ½PL-|%EhY7'qP.\L=dqķ3Iofi.ñBRb-JP_pG ݢiKtdӌhFio7;7Q2ȾD>a/Q>XW ˔M_uHq)h +:Viw4rBqϫ"r!2laCbU|!8^8>ܠ,AбVt׎~ls14_=,ɬožTV G"ѦbH'.4x޵w-ϷE|F;v`b3"G 'e\fHO '$i_wp >*8i&LY%\,xҕ= r6f 3Tʅ):ªZKLs&C Mܛ0 [˫p@ע`j۽7 YHxHicT5Ar@HZAZC}i' RQ\m,zo,gQu{Y\,Nר/=L _.̇Y7C6-fSh62"5NHT[X65̫4X%Yֳ2fkhi~tCKF#b +w1m|4`!:U!p5a:~{4mmio ήc8mDJpSǹ橠V1?#Si?3E'pS2W`qB]( 08w nA[s)k8= Aa?R dڒɾcUӽ˲d)#Queb}C!&i0>4S7{z F} 4sKvUKoȳh~1jYUVH5U8Vk;֜L9ŰD ?*|FL"A3>g]dm2iVֵ褽mg 33 ~ d ~ >~dBRSFU4WYZ[N\6_`Jbjb$(2345689:;<>xHv fpYajb !"#%&'7=@  @H 0(  0(  B S  ? "25giujnsjl  dr!#%+8?HZ\a|~ /19DTU^j   % w    1 5 7 > C D F L O e f o p y z  ) / 4 5 6 8  ntz[_`cdefkoprsuv ""$$%%'(*+-.14RW_ ` n q Ze}""$$%%'(*+-.1433s333s3333332#&9?_a 49ke""$$%%'(*+-.14~[ *4UZh„ ZsZGL1T@]`=\P+GbTRi};P[r"=,7f+rfnSem. -k t # _ } g  / ; B R \2K@bcFjL#o E'WWO`0IVZLTfV.26V s2R$m%OEx}qhv Z""""?@#d#Xy#{#F$%wd%un%y%Nd&G'G':(_J)5\)S8*L]*%+sb,E.q./\/{/12H92{2 3Xz34r.4I47X5)^56C6l'7e7~!8`E84[8`8B9}C9r9@:V{:|;'; t;x~;<:<B<R<_< =Q=KF= +>l>2)?FX?:{?v@g'@j.APA]A{A@BVBZBN CxD Eu[E]FGy?GNG H:H?FI GIJsAJ(KiLmbM oMJN=%N_N8O/PQP_PaP5QTRTSgS4T+TcRUiVd.VnV0X|3X[SXpgX8mXYAZXZ[?[9[cS[V\>]#j]^U_*_:_V_`_`aFaF%be4b.cdTdd%,dhBdrdeovefIfIfgZgIigtg>h>icieinj)jhdjkFk.hktk~ljRlm{2m^7mtfmPlmqqqXHqTqdq0rDrsHtw*wVw'jwrwx.@x>`xy=yzSzvZz>{W{HI|c}B~K~CN~e~h:`@_ezPX"5N#n'.5`),O]l9::NEmG9l9Ibh"<?fR{] O--Z=X[~Ok.1rt!4Bq)zgVD@Smnd&1B2K{2"888vn,3HQ0<Z"Vj:+3l*m}Gt|&}&#c=W~TZUj(o8i.";5f Q\&\1Ipq 5qFHRq|.TU$6a~%WO:Ct'i~O(f+|2+4dCKGd8qR%c!tPu X$[35SuU.24>Cx|WRy~P.L`Vs+gUhw&W $ZS1?WYu $j$DKQ:A+6c^j85{WM)lmm^s&[;a;-UOQhk'KGqhc>KZ@Zed+% # .`<qq<4o =) KB M2DcfoPT| .BY6uO*:::O-=~z4`Q J-H6^{|~D`*; Q[fdHr&zvZ x+`Xd&,H*fv eg@ddhdd3XXRUnknownG*Ax Times New Roman5Symbol3. *Cx Arial;= |8ўSOSimHei;([SOSimSun7.@CalibriA$BCambria Math 1hvUͪY Ugr!?!%),.:;>?]}    & 0 2 3 : !6"000 0 00000006:>@DZ\^ =@\]^$([{  0 0 000000Y[];[]2qHX $P"2!xxAdministrator417"%,FZ4 )9 I Y i Z'`IZ',        Oh+'0l   ( 4@LT\dAdministratorNormal417133Microsoft Office Word@V @΅@lB@ƌ2r՜.+,0 X`lt| ]   !"#$%&'()*+,-./0123456789:;<=>?ABCDEFGIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijlmnopqrtuvwxyz}~Root Entry F 72Data @1TableHDWordDocument 8~SummaryInformation(kDocumentSummaryInformation8sMsoDataStore%2624RDV0TU4XWXI3LPQ==2%262Item  PropertiesUCompObj u   F#Microsoft Office Word 97-2003 ĵ MSWordDocWord.Document.89q