zhonghuaguomingongheguogusuanfashixingtiaoli

（1995年11月22日中华国民共和国国务院令第186号发布
2020年8月3日中华国民共和国国务院令第729号订正）

diyizhang　zong　　ze

diyitiao　genju《zhonghuaguomingongheguogusuanfa》（yixiajianchenggusuanfa），nidingbentiaoli。

diertiao　xianjiyishangchusuodangjudepaichugouzaogenjubenjidangjushouquantingzhigusuancaochigoudang，buzuoweiyijigusuan，qichuruguirubenjigusuan。

disantiao　shehuibaoxianjijingusuangaidangzaijingsuanjunhengdegenbenshangwanchengkeyanxuyunzhuan，putongdazhonggusuannenggougenjuxuyaohecailiqiadanganpaizijinbuchongshehuibaoxianjijingusuan。

disitiao　gusuanfadiliutiaodierkuansuochenggejubu，shizhiyubenjidangjucaizhengjubujianjiechanshenggusuanjiaobokuanganxideguodugouzao、rongxing、zhengdanggouzao、qijidanwei、shehuituantiheqiyudanwei。

diwutiao　gejubugusuangaidangfanyingputongdazhonggusuan、dangjuxingjijingusuan、guoyoubenqianyunyinggusuananpaijibenjubujiqisuoshugedanweidetongtonggusuanzijin。

gejubugusuanzhichubaohanbenjicaizhenganpaijibenjubujiqisuoshugedanweidegusuanbokuanzhichuheqiyuzhichu。gejubugusuanzhichuweiyujubugusuanzhichujueduiyingdezhichu，baohangenjizhichuhemingmuzhichu。

bentiaodierkuansuochenggenjizhichu，shizhigejubu、gedanweiweibaozhengqijigouputongyunzhuan、wanchengpingchangshimingshimingsuochanshengdezhichu，baohanzhiyuanjingfeihegongyongjingfei；suochengmingmuzhichu，shizhigejubu、gedanweiweiwanchengqitedingdeshimingshimingheqijichengzhangmubiaosuochanshengdezhichu。

gejubujiqisuoshugedanweidebenjigusuanbokuanzhichuheqijueduiyingdezhichu，gaidangzaijubugusuanzhonglingdingfanying。

jubugusuantili、shixingdejutitili，youbenjidangjucaizhengjubuyifazuochuhuading。

diliutiao　putongxingzhuanyifuchuxiangshehuigongrangaidangxihuadaodiyu。zhuanxiangzhuanyifuchuxiangshehuigongrangaidangxihuadaodiyuhemingmu。

dangjuzhaiquan、gouzaoyunzhuanjingfei、dangjutuixiao、caizhengzhuanhuzijindenghuanjing，genjuyouguanhuadingxiangshehuigongran。

jubugusuan、juesuangaidanggongrangenjizhichuhemingmuzhichu。jubugusuan、juesuanzhichuanqigongxiaofenleigaidanggongrandaoxiang；anqijingjixingzifenlei，genjizhichugaidanggongrandaokuan。

gejubusuoshudanweidegusuan、juesuanjibaobiao，gaidangzaijubupifuhou20rineiyoudanweixiangshehuigongran。danweigusuan、juesuangaidanggongrangenjizhichuhemingmuzhichu。danweigusuan、juesuanzhichuanqigongxiaofenleigaidanggongrandaoxiang；anqijingjixingzifenlei，genjizhichugaidanggongrandaokuan。

diqitiao　gusuanfadishiwutiaosuochengzhongjianhechusuofenshuizhi，shizhizaibielizhongjianyuchusuoshiquandegenbenshang，kendingzhongjianyuchusuocaizhengzhichuguimo，binganshuizhongbielizhongjianyuchusuogusuanzhichudecaizhengcaochixitongtili。

fenshuizhicaizhengcaochixitongtilidejutineirongheshixingtili，genjuguowuyuandeyouguanhuadingshixing。

dibatiao　xianjiyishangchusuogejidangjugaidanggenjuzhongjianhechusuofenshuizhidezhunshengheshangjidangjudeyouguanhuading，kendingbenjidangjuduishangjidangjudecaizhengcaochixitongtili。

dijiutiao　gusuanfadishiliutiaodierkuansuochengputongxingzhuanyifuchu，baohan:

（yi）junhengxingzhuanyifuchu；

（er）duifandonglaoqu、minzudiyu、bianjingdiyu、pinkudiyudecailibutie；

（san）qiyuputongxingzhuanyifuchu。

dishitiao　gusuanfadishiliutiaodisankuansuochengzhuanxiangzhuanyifuchu，shizhishangjidangjuweilewanchengtedingdejingjiheshehuichengzhangmubiaociyushangjidangju，bingyoushangjidangjugenjushangjidangjuhuadingdeyongchuanpailiyongdegusuanzijin。

xianjiyishanggejidangjucaizhengjubugaidanghuitongyouguanjubuchenglijianquanzhuanxiangzhuanyifuchuanqipingguhejiarujizhi。duipingguhoudezhuanxiangzhuanyifuchu，genjuyixiajingxiangbieliyuyicuozhi:

（yi）heshifaling、xingzhenglvliheguowuyuanhuading，youxuyaoyanxushixingde，nenggouyanxushixing；

（er）shelideyouguanqingqiubiange，huoxianshijixiaoyumubiaochayijiaoda、caochibugouwanmeide，gaidangyuyidiaoji；

（san）sheligenjushengxiaohuofeichude，gaidangyuyidaxiao。

dishiyitiao　gusuanzhichuhegusuanzhichuyiguominbiyuanweijijiaodanwei。gusuanchuruyiguominbiyiwaidehuoquanshounahefuchude，gaidangzhefenjieguominbijijiao。

dierzhang　gusuanchuruguimo

dishiertiao　gusuanfadiershiqitiaodiyikuansuochengxingzhengqijixingmianfeizhichu，shizhiguodugouzao、qijidanweidengzunzhaofalinglvlihuading，genjuguowuyuanhuadingdefashihezhun，zaishixingshehuidazhongcaochihezaixiangguomin、farenheqiyugouzaogongjitedingdazhongbanshijinchengzhong，genjuhuadingguifanxiangtedinggongjushouquyongdugouchengdezhichu。

gusuanfadiershiqitiaodiyikuansuochengguoyoubenqian（zichan）youchangliyongzhichu，shizhikuangzang、shuiliu、haijiang、wuzhuminhaidaohefalinghuadingshuyuguodutongtongdeconglin、caoyuandengguoyoubenqianyouchangliyongzhichu，genjuhuadingguiruputongdazhonggusuancaochideguoyouzichanzhichudeng。

gusuanfadiershiqitiaodiyikuansuochengzhuanyixingzhichu，shizhishangjishuishoufanhaihezhuanyifuchu、shangjishangjiezhichu、diaoruzijinhegenjucaizhengbuhuadingcanjiazhuanyixingzhichudewufushuganxidangjudewuchangzhiyuan。

dishisantiao　zhuanyixingzhichubaohanshangjieshangjizhichu、duishangjideshuishoufanhaihezhuanyifuchu、diaochuzijinhegenjucaizhengbuhuadingcanjiazhuanyixingzhichudeciyuwufushuganxidangjudewuchangzhiyuan。

dishisitiao　dangjuxingjijingusuanzhichubaohandangjuxingjijingemingmuzhichuhezhuanyixingzhichu。

dangjuxingjijingusuanzhichubaohanyudangjuxingjijingusuanzhichujueduiyingdegemingmuzhichuhezhuanyixingzhichu。

dishiwutiao　guoyoubenqianyunyinggusuanzhichubaohanzunzhaofaling、xingzhenglvliheguowuyuanhuadinggaidangguiruguoyoubenqianyunyinggusuandeguoyouduziqiyeheguoyouduzigongsigenjuhuadingshangjiaoguodudelirunzhichu、congguoyoubenqiankongguhecangugongsiqudedeguxiyinglizhichu、guoyouchanquanrangduzhichu、qinglizhichuheqiyuzhichu。

guoyoubenqianyunyinggusuanzhichubaohanbenqianxingzhichu、yongduxingzhichu、xiangputongdazhonggusuandiaochuzijindengzhuanyixingzhichuheqiyuzhichu。

dishiliutiao　shehuibaoxianjijingusuanzhichubaohangexiangshehuibaoxianfeizhichu、liqianzhichu、touzishouyi、putongdazhonggusuanbutiezhichu、xiaowobutiezhichu、zhuanyizhichu、shangjibutiezhichu、shangjishangjiezhichuheqiyuzhichu。

shehuibaoxianjijingusuanzhichubaohangexiangshehuibaoxianbaochouzhichu、zhuanyizhichu、butieshangjizhichu、shangjieshangjizhichuheqiyuzhichu。

dishiqitiao　chusuogejigusuangaodijizhijianyouguanzhichuhezhichumingmubiaobieliheshangjie、fanhaihuozhuanyifuchudejutitili，youshangjichusuodangjuhuading，baobenjiguomindaibiaodahuichangwuweiyuanhuibeian。

dishibatiao　chusuogejishehuibaoxianjijingusuangaodijizhijianyouguanzhichuhezhichumingmubiaobieliheshangjie、butiedejutitili，genjujiangutiaoliyoushangjichusuodangjuhuading，baobenjiguomindaibiaodahuichangwuweiyuanhuibeian。

disanzhang　gusuantili

dishijiutiao　gusuanfadisanshiyitiaosuochenggusuancaoan，shizhigejidangju、gejubu、gedanweitilideweijingfadingfashijianchahehezhundegusuan。

diershitiao　gusuanfadisanshiertiaodiyikuansuochengjixiaopinggu，shizhigenjushedingdejixiaomubiao，genjuguifandefashi，duigusuanzijindetouru、liyongjincheng、chanchuyuchengguotingzhixitonghekeguandepinggu。

jixiaopingguchengguogaidanggenjuhuadingzuoweigailiangcaochihetilijinhouniandugusuandegenju。

diershiyitiao　gusuanfadisanshiertiaodisankuansuochenggusuanzhichuguifan，shizhiduigusuanshibiangongdaofenleibingbielihuadingdezhichugusuantiliguifan，baohangenjizhichuguifanhemingmuzhichuguifan。

chusuogejidangjucaizhengjubugaidanggenjucaizhengbunidingdegusuanzhichuguifan，lianxibendiyujingjishehuichengzhangchengdu、cailizhuangtaideng，nidingbendiyuhuobenjidegusuanzhichuguifan。

diershiertiao　caizhengbuyumeinian6yue15riqiananpaitilixiayiniandugusuancaoandejutishibian，huadingbaobiaogeju、bianbaotili、baosongkerideng。

diershisantiao　zhongjiangejubugaidanggenjuguowuyuandeqingqiuhecaizhengbudeanpai，lianxibenjubudejutihuanjing，gouzaotilibenjubujiqisuoshugedanweidegusuancaoan。

zhongjiangejubudanrenbenjubusuoshugedanweigusuancaoandechahe，binghuizongtilibenjubudegusuancaoan，genjuhuadingbaocaizhengbuchahe。

diershisitiao　caizhengbuchahezhongjiangejubudegusuancaoan，jutitilizhongjiangusuancaoan；huizongchusuogusuancaoanhuochusuogusuan，huibianzhongjianhechusuogusuancaoan。

diershiwutiao　sheng、zizhiqu、zhixiashidangjugenjuguowuyuandeqingqiuhecaizhengbudeanpai，lianxibendiyudejutihuanjing，tichubenxingzhengdiyutiligusuancaoandeqingqiu。

xianjiyishangchusuogejidangjucaizhengjubugaidangyumeinian6yue30riqiananpaibenxingzhengdiyutilixiayiniandugusuancaoandejutishibian，huadingyouguanbaobiaogeju、bianbaotili、baosongkerideng。

diershiliutiao　xianjiyishangchusuogejidangjugejubugaidanggenjubenjidangjudeqingqiuhebenjidangjucaizhengjubudeanpai，lianxibenjubudejutihuanjing，gouzaotilibenjubujiqisuoshugedanweidegusuancaoan，genjuhuadingbaobenjidangjucaizhengjubuchahe。

diershiqitiao　xianjiyishangchusuogejidangjucaizhengjubuchahebenjigejubudegusuancaoan，jutitilibenjigusuancaoan，huibianbenjizonggusuancaoan，jingbenjidangjuhedinghou，genjuhuaankeribaoshangyijidangjucaizhengjubu。

sheng、zizhiqu、zhixiashidangjucaizhengjubuhuizongdebenjizonggusuancaoanhuobenjizonggusuan，gaidangyuxiayiniandu1yue10riqianbaocaizhengbu。

diershibatiao　xianjiyishanggejidangjucaizhengjubuchahebenjigejubudegusuancaoanshi，famingbuheshitiligusuanqingqiude，gaidangyuyigengzheng；huibianbenjizonggusuancaoanshi，famingshangjigusuancaoanbuheshishangjidangjuhuobenjidangjutiligusuanqingqiude，gaidangshishixiangbenjidangjubaogao，youbenjidangjuyuyigengzheng。

diershijiutiao　gejidangjucaizhengjubutilizhichugusuancaoanshi，gaidangshouluoshuiwu、haiguandenggusuanzhichuzhengshoujubuhedanweidedingjian。

gusuanzhichuzhengshoujubuhedanweigaidanggenjucaizhengjubudeqingqiugongjixiayiniandugusuanzhichuzhengshouzhanwanghuanjing。

disanshitiao　caizhengjubuhuitongshehuibaoxianxingzhengjubuanpaitilixiayiniandushehuibaoxianjijingusuancaoandejutishibian。

shehuibaoxianbaobanjigoujutitilixiayiniandushehuibaoxianjijingusuancaoan，baobenjishehuibaoxianxingzhengjubuchahehuizong。shehuibaoxianjijinzhichugusuancaoanyoushehuibaoxianbaobanjigouhuitongshehuibaoxianfeizhengshoujigoujutitili。caizhengjubudanrenchahebinghuizongtilishehuibaoxianjijingusuancaoan。

disanshiyitiao　gejidangjucaizhengjubugaidangzunzhaogusuanfahebentiaolihuading，nidingbenjigusuancaoantiliguicheng。

disanshiertiao　gejubu、gedanweizaitiligusuancaoanshi，gaidanggenjuzichanshezhizhuangbeibaisheguifan，lianxicunliangzichanhuanjingtilixiangganzhichugusuan。

disanshisantiao　zhongjianputongdazhonggusuanzhichutilineirongbaohanbenjiputongdazhonggusuanzhichu、congguoyoubenqianyunyinggusuandiaoruzijin、chusuoshangjiezhichu、conggusuanbubiandiaolijijindiaoruzijin、qiyudiaoruzijin。

zhongjianputongdazhonggusuanzhichutilineirongbaohanbenjiputongdazhonggusuanzhichu、duichusuodeshuishoufanhaihezhuanyifuchu、buchonggusuanbubiandiaolijijin。

zhongjiandangjuzhaiquanyuedexianegaidangzaibenjigusuanzhonglingdinglieshi。

disanshisitiao　chusuogejiputongdazhonggusuanzhichutilineirongbaohanbenjiputongdazhonggusuanzhichu、congguoyoubenqianyunyinggusuandiaoruzijin、shangjishuishoufanhaihezhuanyifuchu、shangjishangjiezhichu、conggusuanbubiandiaolijijindiaoruzijin、qiyudiaoruzijin。

chusuogejiputongdazhonggusuanzhichutilineirongbaohanbenjiputongdazhonggusuanzhichu、shangjieshangjizhichu、duishangjideshuishoufanhaihezhuanyifuchu、buchonggusuanbubiandiaolijijin。

disanshiwutiao　zhongjiandangjuxingjijingusuanzhichutilineirongbaohanbenjidangjuxingjijingemingmuzhichu、shangyiniandujieyu、chusuoshangjiezhichu。

zhongjiandangjuxingjijingusuanzhichutilineirongbaohanbenjidangjuxingjijingemingmuzhichu、duichusuodezhuanyifuchu、diaochuzijin。

disanshiliutiao　chusuodangjuxingjijingusuanzhichutilineirongbaohanbenjidangjuxingjijingemingmuzhichu、shangyiniandujieyu、shangjishangjiezhichu、shangjizhuanyifuchu。

chusuodangjuxingjijingusuanzhichutilineirongbaohanbenjidangjuxingjijingemingmuzhichu、shangjieshangjizhichu、duishangjidezhuanyifuchu、diaochuzijin。

disanshiqitiao　zhongjianguoyoubenqianyunyinggusuanzhichutilineirongbaohanbenjizhichu、shangyiniandujieyu、chusuoshangjiezhichu。

zhongjianguoyoubenqianyunyinggusuanzhichutilineirongbaohanbenjizhichu、xiangputongdazhonggusuandiaochuzijin、duichusuotedingshibiandezhuanyifuchu。

disanshibatiao　chusuoguoyoubenqianyunyinggusuanzhichutilineirongbaohanbenjizhichu、shangyiniandujieyu、shangjiduitedingshibiandezhuanyifuchu、shangjishangjiezhichu。

chusuoguoyoubenqianyunyinggusuanzhichutilineirongbaohanbenjizhichu、xiangputongdazhonggusuandiaochuzijin、duishangjitedingshibiandezhuanyifuchu、shangjieshangjizhichu。

disanshijiutiao　zhongjianhechusuoshehuibaoxianjijingusuanzhichu、zhichutilineirongbaohanbentiaolidishiliutiaohuadingdegexiangzhichuhezhichu。

disishitiao　gejubu、gedanweigusuanzhichutilineirongbaohanbenjigusuanbokuanzhichu、gusuanbokuanjiezhuanheqiyuzhichu。

gejubu、gedanweigusuanzhichutilineirongbaohangenjizhichuhemingmuzhichu。

gejubu、gedanweidegusuanzhichu，anqigongxiaofenleigaidangbianliedaoxiang，anqijingjixingzifenleigaidangbianliedaokuan。

disishiyitiao　gejidangjugaidangzengqiangmingmuzhichucaochi。gejidangjucaizhengjubugaidangchenglihewanmeimingmuzhichugusuanpingshenguizhi。gejubu、gedanweigaidanggenjubenjidangjucaizhengjubudehuadingzhankaigusuanpingshen。

mingmuzhichushixingmingmukucaochi，bingchenglijianquanmingmurukupingshenjizhihemingmuzhuandongcaochijizhi。

disishiertiao　gusuanfadisanshisitiaodierkuansuochengyuecaochi，shizhiguowuyuanzaitianxiaguomindaibiaodahuihezhundezhongjianputongdazhonggusuanzhaiquandeyuexianenei，jueyifazhaiguimo、zhonglei、keriheshidiandecaochitili；suochengyue，shizhizhongjianputongdazhonggusuanjidigaodaiquanweilechangdebenjin。

disishisantiao　chusuodangjuzhaiquanyueshixingxianecaochi。gesheng、zizhiqu、zhixiashidedangjuzhaiquanxiane，youcaizhengbuzaitianxiaguomindaibiaodahuihuoqichangwuweiyuanhuihezhundezongxianenei，genjugediyuzhaiquanweixian、cailizhuangtaidengshenfen，bingzhenzhuoguoduweiguandiaokongzhengcedengxuyao，tichudasuanbaoguowuyuanhezhun。

gesheng、zizhiqu、zhixiashidedangjuzhaiquanyuebudechongpoguowuyuanhezhundexiane。

disishisitiao　gusuanfadisanshiwutiaodierkuansuochengjugaodaiquandeguimo，shizhigechusuodangjuzhaiquanyuexianedezonghe，baohanputongzhaiquanxianehezhuanxiangzhaiquanxiane。putongzhaiquanshizhicanjiaputongdazhonggusuanyongyugongyixingqijichengzhangdeputongzhaiquan、chusuodangjufuyoulechangzerendebenguodangjuheguojijingjigouzaocunkuanzhuandaizhaiquan；zhuanxiangzhaiquanshizhicanjiadangjuxingjijingusuanyongyuyoushouyidegongyixingqijichengzhangdezhuanxiangzhaiquan。

disishiwutiao　sheng、zizhiqu、zhixiashidangjucaizhengjubuzunzhaoguowuyuanxiadadebendiyuchusuodangjuzhaiquanxiane，tichubenjihezhuandaijishangjidangjudezhaiquanxianeanpaidasuan，baobenjidangjuhezhunhou，jiangzengtianjujiedezhaiquancanjiabenjigusuandiaojidasuan，baobenjiguomindaibiaodahuichangwuweiyuanhuihezhun。

jieguanzhuandaibingxiangshangjidangjuzhuandaidedangjugaidangjiangzhuandaizhaiquanguirubenjigusuancaochi。liyongzhuandaibingfuyoujianjielechangzerendedangju，gaidangjiangzhuandaizhaiquancanjiabenjigusuandiaojidasuan，baobenjiguomindaibiaodahuichangwuweiyuanhuihezhun。

chusuogejidangjucaizhengjubudanrentongyicaochibendiyudangjuzhaiquan。

disishiliutiao　guowuyuannenggoujiangjujiedebenguodangjuheguojijingjigouzaocunkuanzhuandaijisheng、zizhiqu、zhixiashidangju。

guowuyuanxiangsheng、zizhiqu、zhixiashidangjuzhuandaidebenguodangjuheguojijingjigouzaocunkuan，sheng、zizhiqu、zhixiashidangjufuyoujianjielechangzerende，gaidangguirubenjigusuancaochi。sheng、zizhiqu、zhixiashidangjuweinengdingshishixinghaikuanrenwude，guowuyuannenggouxiangyingdikouduigaidiyudeshuishoufanhaidengzijin。

sheng、zizhiqu、zhixiashidangjunenggoujiangguowuyuanzhuandaidebenguodangjuheguojijingjigouzaocunkuanzaizhuandaijishangjidangju。

disishiqitiao　caizhengbuhesheng、zizhiqu、zhixiashidangjucaizhengjubugaidangchenglijianquanchusuodangjuzhaiquanweixianpinggumubiaoxitong，gouzaopingguchusuodangjuzhaiquanweixianzhuangtai，duizhaiquangaoweixiandiyutichuyujing，bingjianshihuajiezhaiquanweixian。

disishibatiao　xianjiyishanggejidangjugaidanggenjubennianduzhuanyifuchuguliangshixingshudebiranbilijiangxiayinianduzhuanyifuchuguliangshutizaoxiadazhixiayijidangju，jutixiadashijianyoubenjidangjucaizhengjubucaochi。

chujushijiesuandengtebiemingmubiaozhuanyifuchuwai，tizaoxiadadeputongxingzhuanyifuchuguliangshudebiliputongbudiyu90%；tizaoxiadadezhuanxiangzhuanyifuchuguliangshudebiliputongbudiyu70%。cizhong，genjumingmufacaochifenpaidezhuanxiangzhuanyifuchu，gaidangyibingmingbaixiayiniandugouzaoshixingdemingmu。

disishijiutiao　jingbenjidangjuhezhun，gejidangjucaizhengjubunenggoushezhigusuanzhouzhuanjin，edubudekuayuebenjiputongdazhonggusuanzhichuzongede1%。niandujieshushi，gejidangjucaizhengjubunenggoujianggusuanzhouzhuanjinfachubingyongyubuchonggusuanbubiandiaolijijin。

diwushitiao　gusuanfadisishiertiaodiyikuansuochengjiezhuanzijin，shizhigusuananpaimingmubiaozhichuniandujieshushimaoweishixingjieshu，huoyinguweishixingdanxiayinianduxuyaoanyuanyongchuyanxuliyongdezijin；yanxuliangnianweiyongwandejiezhuanzijin，shizhigusuananpaimingmubiaozhichubirenyiniandujieshushirengweiyongwandezijin。

gusuanfadisishiertiaodiyikuansuochengjieyuzijin，shizhiniandugusuanshixingjieshushi，gusuanzhichengxianshiwanchengshukouchugusuanzhichengxianshiwanchengshuhejiezhuanzijinhoucanshengdezijin。

disizhang　gusuanshixing

diwushiyitiao　gusuanshixingzhong，dangjucaizhengjubudeshouyaozhize:

（yi）yantaoheluoshicaizhengshuishouzhengcetili，chengchijingjishehuiankangchengzhang；

（er）nidinggouzaogusuanzhichu、caochigusuanzhichuhexianggancaizheng、guanzhang、waibujiezhi、jianshidengguizhihetili；

（san）cuicugegusuanzhichuzhengshoujubuhedanweiyifashixingzhize，zhengjiaogusuanzhichu；

（si）genjunianduzhichugusuanheyongkuandasuan，gongdaodiaoji、bofugusuanzijin，jianshigejubu、gedanweigusuanzijinliyongcaochihuanjing；

（wu）tongyicaochidangjuzhaiquandejujie、zhichuyulechang，jianshizhaiquanzijinliyonghuanjing；

（liu）zhidianhejianshigejubu、gedanweichenglijianquancaizhengguizhiheguanzhanghesuanxitong，guifanzhanghucaochi，jianquanwaibujiezhijizhi，genjuhuadingliyonggusuanzijin；

（qi）huizong、bianbaofenqidegusuanshixingshuju，chanfagusuanshixinghuanjing，genjubenjiguomindaibiaodahuichangwuweiyuanhui、benjidangjuheshangyijidangjucaizhengjubudeqingqiuanqibaogaogusuanshixinghuanjing，bingtichuxiangganzhengcechangyi；

（ba）gouzaohezhidiangusuanzijinjixiaojiankong、jixiaopinggu；

（jiu）diaohegusuanzhichuzhengshoujubuhedanwei、guokuheqiyuyouguanjubudeyingyeshiming。

diwushiertiao　gusuanfadiwushiliutiaodierkuansuochengcaizhengzhuanhu，shizhicaizhengjubuweishixingcaizhengcaochibennengjineng，genjufalinghuadinghuojingguowuyuanhezhunkaishedeyongyucaochihesuantedinggongyongzijindeyinxingjiesuanzhanghu；suochengtedinggongyongzijin，baohanfalinghuadingnenggoushelicaizhengzhuanhudezijin，benguodangjuheguojijingjigouzaodecunkuan、zengkuan，genjuhuadingcunchudeguominbiyiwaidehuoquan，caizhengbuhuitongyouguanjububaoguowuyuanhezhundeqiyutedinggongyongzijin。

kaishe、biangecaizhengzhuanhugaidangjingcaizhengbuhezhun，chexiaocaizhengzhuanhugaidangbaocaizhengbubeian，zhongguoguominyinxinggaidangzengqiangduiyinxingyejinrongjigoukaihudehezhun、caochihejianshishiming。

caizhengzhuanhuzijinyoubenjidangjucaizhengjubucaochi。chufalinghaiyouhuadingwai，weijingbenjidangjucaizhengjubuzancheng，renhejubu、danweihexiaowodouwuquanjiedong、dongyongcaizhengzhuanhuzijin。

caizhengzhuanhuzijingaidangyoubenjidangjucaizhengjubuguirutongyideguanzhanghesuan，bingzaigusuanshixinghuanjing、juesuanhedangjuzonghecaizhengbaogaozhonglingdingfanying。

diwushisantiao　gusuanshixingzhong，gejubu、gedanweideshouyaozhize:

（yi）nidingbenjubu、bendanweigusuanshixingguizhi，chenglijianquanwaibujiezhijizhi；

（er）yifagouzaozhichu，yankuzhichucaochi，shixingjixiaojiankong，zhankaijixiaopinggu，jinbuzijinliyongxiaoyi；

（san）duidanweidegexiangjingjiyingyetingzhiguanzhanghesuan；

（si）huizongbenjubu、bendanweidegusuanshixinghuanjing，anqixiangbenjidangjucaizhengjububaosonggusuanshixinghuanjingbaogaohejixiaopinggubaogao。

diwushisitiao　caizhengjubuhuitongshehuibaoxianxingzhengjubu、shehuibaoxianfeizhengshoujigounidingshehuibaoxianjijingusuandezhichu、zhichuhecaizhengcaochidejutitili。

shehuibaoxianjijingusuanyoushehuibaoxianfeizhengshoujitanpanshehuibaoxianbaobanjigoujutishixing，binggenjuhuadingxiangbenjidangjucaizhengjubuheshehuibaoxianxingzhengjububaogaoshixinghuanjing。

diwushiwutiao　gejidangjucaizhengjubuheshuiwu、haiguandenggusuanzhichuzhengshoujubuhedanweibixuyifagouzaogusuanzhichu，genjucaizhengcaochixitongtili、zhengshoucaochiguizhiheguokujiheshoujiaoguizhidehuadingzhengshougusuanzhichu，chuyifajiaorucaizhengzhuanhudeshehuibaoxianjijindenggusuanzhichuwai，gaidangshishijianggusuanzhichujiaoruguoku。

diwushiliutiao　chuyifajiaorucaizhengzhuanhudeshehuibaoxianjijindenggusuanzhichuwai，tongtongyougusuanzhichushangjiaorenwudejubuhedanwei，bixujianggaidangshangjiaodegusuanzhichu，genjuhuadingdegusuanjici、dangjuchurufenleikemu、jiaokutilihekerijiaoruguoku，renhejubu、danweihexiaowobudekouliu、zhanyong、diaoyonghuotuoqian。

diwushiqitiao　gejidangjucaizhengjubugaidangzengqiangduigusuanzijinbofudecaochi，bingzunzhaoyixiazhunsheng:

（yi）genjugusuanbofu，jigenjuhezhundeniandugusuanheyongkuandasuanbofuzijin。chugusuanfadiwushisitiaohuadingdezaigusuancaoanhezhunqiannenggouanpaizhichudejingxiangwai，budecaochiwugusuan、wuyongkuandasuan、chaogusuanhuochaodasuandezijinbofu，budesixingzhuanbianzhichuyongchu；

（er）genjuhuadingdegusuanjicihefashibofu，jigenjuyongkuandanweideqingqiu，genjuyongkuandanweidegusuanjici、hedingdeyongkuandasuanhecaizhengjubuhuadingdegusuanzijinbofufashibofuzijin；

（san）genjujindubofu，jigenjuyongkuandanweidexianshiyongkuanjindubofuzijin。

diwushibatiao　caizhengbugaidanggenjutianxiaguomindaibiaodahuihezhundezhongjiandangjuzhaiquanyuexiane，gongdaoanpaikanxingguozhaidezhonglei、buju、keriheshidian。

sheng、zizhiqu、zhixiashidangjucaizhengjubugaidanggenjuguowuyuanhezhundebendiyudangjuzhaiquanxiane，gongdaoanpaikanxingbendiyudangjuzhaiquandebuju、keriheshidian。

diwushijiutiao　zhuanyifuchugusuanxiadahezijinbofugaidangyoucaizhengjubucaochi，qiyujubuhedanweibudeduishangjidangjujubuhedanweixiadazhuanyifuchugusuanhuobofuzhuanyifuchuzijin。

diliushitiao　gejidangju、gejubu、gedanweigaidangzengqiangduigusuanzhichudecaochi，yankushixinggusuan，zunzhaocaizhengguizhi，qianghuagusuanshufu，budesixingkuozhanzhichuguimo、jinbukaixiaoguifan；yankugenjugusuanhuadingdezhichuyongchuliyongzijin，gongdaoanpaizhichujindu。

diliushiyitiao　caizhengbudanrennidingyugusuanshixingyouguandecaizhengfaze、guanzhangzhunshengheguanzhangguizhi。gejubu、gedanweigaidanggenjubenjidangjucaizhengjubudeqingqiuchenglijianquancaizhengguizhi，zengqiangguanzhanghesuan。

diliushiertiao　guokushicaochigusuanzhichudeshouna、bieli、liujie、tuifuhekukuanzhibodetedijigou。guokufenweizhongjianguokuhechusuoguoku。

zhongjianguokuyingyeyouzhongguoguominyinxingsili。weishezhongguoguominyinxingfenzhijigoudediyu，youzhongguoguominyinxingshangcaizhengbuhou，baituoyouguanyinxingyejinrongjigoucaochi。

chusuoguokuyingyeyouzhongguoguominyinxingfenzhijigousili。weishezhongguoguominyinxingfenzhijigoudediyu，youshangjizhongguoguominyinxingfenzhijigoushangyouguanchusuodangjucaizhengjubuhou，baituoyouguanyinxingyejinrongjigoucaochi。

juyouqiantidexiang、minzuxiang、zhen，gaidangsheliguoku。jutiqiantiheguifanyousheng、zizhiqu、zhixiashidangjucaizhengjubukending。

diliushisantiao　zhongjianguokuyingyegaidangjieguancaizhengbudezhidianhejianshi，duizhongjiancaizhengdanren。

chusuoguokuyingyegaidangjieguanbenjidangjucaizhengjubudezhidianhejianshi，duichusuocaizhengdanren。

sheng、zizhiqu、zhixiashinidingdechusuoguokuyingyeguichenggaidangbaocaizhengbuhezhongguoguominyinxingbeian。

diliushisitiao　gejiguokugaidangshishixiangbenjidangjucaizhengjububianbaogusuanzhichuruku、jieku、kukuanbofuhekukuanyuehuanjingderibao、xunbao、yuebaohenianbao。

diliushiwutiao　gejiguokugaidangzunzhaoyouguanfaling、xingzhenglvli、guowuyuanhecaizhengbu、zhongguoguominyinxingdeyouguanhuading，zengqiangduiguokuyingyedecaochi，shishijingquedicaochigusuanzhichudeshouna、bieli、liujie、tuifuhegusuanzhichudebofu。

gejiguokuheyouguanyinxingyejinrongjigoubixuzunzhaoguoduyouguangusuanzhichujiaokudehuading，budeyanjie、zhanyagaidangjiaoruguokudegusuanzhichuheguokukukuan。

diliushiliutiao　gejiguokubixupingbenjidangjucaizhengjubuqianfadebokuanpingjuhuofuchuqinglizhilingyudangricaochizijinbofu，bingshishijiangjinqianzhuanrushoukuandanweidezhanghuhuoqinglizijin。

gejiguokuheyouguanyinxingyejinrongjigoubudezhanyacaizhengjububofudegusuanzijin。

diliushiqitiao　gejidangjucaizhengjubu、gusuanzhichuzhengshoujubuhedanwei、guokugaidangchenglijianquanbicizhijiandegusuanzhichuduizhangguizhi，zaigusuanshixingzhonganyue、annianchaduigusuanzhichudeshounahekukuanbofuhuanjing，baozhenggusuanzhichudezhengzhichuku、kukuanbofuhekucunjinejingquewuwu。

diliushibatiao　zhongjiangusuanzhichu、zhongjianhechusuogusuantongxiangzhichutuikudetili，youcaizhengbuniding。chusuogusuanzhichutuikudetili，yousheng、zizhiqu、zhixiashidangjucaizhengjubuniding。

gejigusuanzhichutuikudeshenpiquanshuyubenjidangjucaizhengjubu。zhongjiangusuanzhichu、zhongjianhechusuogusuantongxiangzhichudetuiku，youcaizhengbuhuocaizhengbushouquandejigouhezhun。chusuogusuanzhichudetuiku，youchusuodangjucaizhengjubuhuoqishouquandejigouhezhun。jutituikufashigenjucaizhengbudeyouguanhuadingcaochi。

caochigusuanzhichutuiku，gaidangjianjietuijiqingqiudanweihuoqingqiuxiaowo，genjuguoduhuadingyongchuliyong。renhejubu、danweihexiaowobudekouliu、diaoyongtuikujinqian。

diliushijiutiao　gejidangjugaidangzengqiangduibenjiguokudecaochihejianshi，gejidangjucaizhengjubudanrendiaohebenjigusuanzhichuzhengshoujubuhedanweiyuguokudeyingyeshiming。

diqishitiao　guowuyuangejubunidingdeguizhang、wenjian，fanchujijianmianyingjiaogusuanzhichu、shelihezhuanbianzhichumingmuheguifan、fameicaiwucuozhi、jingfeikaixiaoguifanheguimo、guoyouzichancuozhiheshouyifenpaiheguanzhanghesuandengshibiande，gaidangheshiguodutongyidehuading；fanchujizengtianhuoxuejiancaizhengzhichuhuozhichude，gaidangshouluocaizhengbudingjian。

diqishiyitiao　chusuodangjugenjufadingquanxiannidingdeguizhanghehuadingdexingzhengtili，budechujijianmianzhongjiangusuanzhichu、zhongjianhechusuogusuantongxiangzhichu，budeyingxiangzhongjiangusuanzhichu、zhongjianhechusuogusuantongxiangzhichudezhengshou；weibeihuadingde，youguangusuanzhichuzhengshoujubuhedanweiyouquanxiejueshixing，binggaidangxiangshangjigusuanzhichuzhengshoujubuhedanweihecaizhengbubaogao。

diqishiertiao　gejidangjugaidangzengqiangduigusuanshixingshimingdedailing，anqitingqucaizhengjubuyouguangusuanshixinghuanjingdebaogaoqingshi，yantaocuozhigusuanshixingzhongchengxiandetimu。

diqishisantiao　gejidangjucaizhengjubuyouquanjianshibenjigejubujiqisuoshugedanweidegusuancaochiyouguanshiming，duigejubudegusuanshixinghuanjinghejixiaotingzhipinggu、chahe。

gejidangjucaizhengjubuyouquanduiyubenjigegusuanzhichuxianggandezhengshoujubuhedanweizhengshoubenjigusuanzhichudehuanjingtingzhijianshi，duiweibeifaling、xingzhenglvlihuadingduozheng、tizaozhengshou、jianzheng、mianzheng、huanzhenghuotuihaigusuanzhichude，zelinggengzheng。

diqishisitiao　gejidangjucaizhengjubugaidangmeigeyuexiangbenjidangjubaogaogusuanshixinghuanjing，jutibaogaoneirong、tilihekeriyoubenjidangjuhuading。

diqishiwutiao　chusuogejidangjucaizhengjubugaidanganqixiangshangyijidangjucaizhengjububaosongbenxingzhengdiyugusuanshixinghuanjing，baohangusuanshixingxunbao、yuebao、jibao，dangjuzhaiquanyuetongjibaogao，guokukukuanbaogaohexiangganbimoshenmingcailiao。jutibaosongneirong、tilihekeriyoushangyijidangjucaizhengjubuhuading。

diqishiliutiao　gejishuiwu、haiguandenggusuanzhichuzhengshoujubuhedanweigaidanggenjucaizhengjubuhuadingdekeriheqingqiu，xiangcaizhengjubuheshangjizhuguanjububaosongyouguangusuanzhichuzhengshouhuanjing，bingfubimoshenmingcailiao。

gejishuiwu、haiguandenggusuanzhichuzhengshoujubuhedanweigaidangyuxianggancaizhengjubuchenglizhichuzhengguanxinxitongxiangjizhi。

diqishiqitiao　gejubugaidanggenjubenjidangjucaizhengjubuhuadingdekeriheqingqiu，xiangbenjidangjucaizhengjububaosongbenjubujiqisuoshugedanweidegusuanchuruhuanjingdengbaobiaohebimoshenmingcailiao。

diqishibatiao　gusuanfadiliushiliutiaodiyikuansuochengchaochuruchu，shizhiniandubenjiputongdazhonggusuanzhichudexianshiwanchengshukuayuejingbenjiguomindaibiaodahuihuoqichangwuweiyuanhuihezhundegusuanzhichushudejubu。

gusuanfadiliushiliutiaodisankuansuochengduanshou，shizhiniandubenjiputongdazhonggusuanzhichudexianshiwanchengshuxiaoyujingbenjiguomindaibiaodahuihuoqichangwuweiyuanhuihezhundegusuanzhichushudejingxiang。

qianliangkuansuochengxianshiwanchengshuhegusuanzhichushu，bubaohanzhuanyixingzhichuhedangjuzhaiquanzhichu。

sheng、zizhiqu、zhixiashidangjuzunzhaogusuanfadiliushiliutiaodisankuanhuadingzengliedechizi，nenggoujingyouguochengzaiguowuyuanxiadadebendiyudangjuzhaiquanxianeneikanxingchusuodangjuputongzhaiquanyuyijunheng。

shequdeshi、zizhizhouyixiagejiputongdazhonggusuanniandushixingzhongchengxianduanshoude，gaidangjingyouguochengdiaorugusuanbubiandiaolijijinhuoqiyugusuanzijin、xuejianzhichudengtiliwanchengchurujunheng；caiyongshangshutilirengbunengwanchengchurujunhengde，nenggoujingyouguochengqingqiushangjidangjuguqiejiujijunhengxishigusuan，bingbirenyiniandugusuanzhonganpaizijinlechang。

gejiputongdazhonggusuanniandushixingzhonglixingjiejian、jiejiankaixiao，zaobenqianjigusuanzhichengxianshishixingshuxiaoyugusuanzongzhichude，bushuyugusuandiaojidejingxiang。

gejidangjuxingjijingusuanniandushixingzhongyouchaochuruchude，gaidangbirenyinianduanpailiyongbingyouxianyongyulechangxiangyingdezhuanxiangzhaiquan；chengxianduanshoude，gaidangjingyouguochengxuejianzhichuwanchengchurujunheng。guowuyuanhaiyouhuadingdechuwai。

gejiguoyoubenqianyunyinggusuanniandushixingzhongyouchaochuruchude，gaidangbirenyinianduanpailiyong；chengxianduanshoude，gaidangjingyouguochengxuejianzhichuwanchengchurujunheng。guowuyuanhaiyouhuadingdechuwai。

diqishijiutiao　niandugusuankendinghou，jubu、danweizhuanbianfushuganxiyinfagusuanjicihuogusuanganxibiangede，gaidangzaizhuanbiancaizhengganxidetongshi，xiangyingcaochigusuan、zichanhuazhuan。

diwuzhang　jue　　suan

dibashitiao　gusuanfadiqishisitiaosuochengjuesuancaoan，shizhigejidangju、gejubu、gedanweitilideweijingfadingfashijianchahehezhundegusuanchuruhejieyudeniandushixingchengguo。

dibashiyitiao　caizhengbugaidangzaimeiniandisishiduanpaitilijuesuancaoandezhunsheng、qingqiu、tilihebaosongkeri，zhifazhongjiangejubujuesuan、chusuojuesuanheqiyuyouguanjuesuandebaobiaogeju。

sheng、zizhiqu、zhixiashidangjugenjuguowuyuandeqingqiuhecaizhengbudeanpai，lianxibendiyudejutihuanjing，tichubenxingzhengdiyutilijuesuancaoandeqingqiu。

xianjiyishangchusuodangjucaizhengjubugenjucaizhengbudeanpaihesheng、zizhiqu、zhixiashidangjudeqingqiu，anpaitilibenjidangjugejubuheshangjidangjujuesuancaoandezhunsheng、qingqiu、tilihebaosongkeri，zhifabenjidangjugejubujuesuan、shangjidangjujuesuanheqiyuyouguanjuesuandebaobiaogeju。

dibashiertiao　chusuodangjucaizhengjubugenjushangjidangjucaizhengjubudeanpai，nidingbenxingzhengdiyujuesuancaoanhebenjigejubujuesuancaoandejutitilitili。

gejubugenjubenjidangjucaizhengjubudeanpai，nidingsuoshugedanweijuesuancaoandejutitilitili。

dibashisantiao　gejidangjucaizhengjubu、gejubu、gedanweizaimeigusuanniandujieshushi，gaidangqingliheshizhengniangusuanzhichu、zhichushujuhelaiwangjinqian，zuohaojuesuanshujuduizhangshiming。

juesuangexiangshujugaidangyijingheshidegejidangju、gejubu、gedanweiguanzhangshujuweizhun，budeyiguliangshujutihuan，budegunongxuanxu。

gejubu、gedanweijuesuangaidanglieshijiezhuan、jieyuzijin。

dibashisitiao　gedanweigaidanggenjuzhuguanjubudeanpai，dangzhentilibendanweijuesuancaoan，zaihuaankerineishangbao。

gejubuzaichahehuizongsuoshugedanweijuesuancaoangenbenshang，liantongbenjububenshendejuesuanzhichuhezhichushuju，huibianbenqianjubujuesuancaoanbingfujutishenming，jingjubudanrenrenqianzhanghou，zaihuaankerineibaobenjidangjucaizhengjubuchahe。

dibashiwutiao　gejigusuanzhichuzhengshoujubuhedanweigaidanggenjucaizhengjubudeqingqiu，shishitilizhichunianbaoheyouguancailiaobingbaosongcaizhengjubu。

dibashiliutiao　gejidangjucaizhengjubugaidanggenjubenjigusuan、gusuanguanzhanghesuanshujudengxianggancailiaotilibenjijuesuancaoan。

dibashiqitiao　niandugusuanshixingjieshu，duigaodijicaizhengzhijiangenjuhuadingxuyaoqinglideshibian，gaidangzaijuesuanshicaochijiesuan。

xianjiyishanggejidangjucaizhengjubutilidejuesuancaoangaidangshishibaosongbenjidangjushenjijubushenji。

dibashibatiao　xianjiyishangchusuogejidangjugaidangzibenjijuesuanjinghezhunzhiriqi30rinei，jiangbenjijuesuanhexiayijidangjushangbaobeiandejuesuanhuizong，baoshangyijidangjubeian；jiangxiayijidangjubaosongbeiandejuesuanhuizong，baobenjiguomindaibiaodahuichangwuweiyuanhuibeian。

xiang、minzuxiang、zhendangjugaidangzibenjijuesuanjinghezhunzhiriqi30rinei，jiangbenjijuesuanbaoshangyijidangjubeian。

diliuzhang　jian　　du

dibashijiutiao　xianjiyishanggejidangjugaidangjieguanbenjiheshangjiguomindaibiaodahuijiqichangwuweiyuanhuiduigusuanshixinghuanjinghejuesuandejianshi，xiang、minzuxiang、zhendangjugaidangjieguanbenjiguomindaibiaodahuiheshangjiguomindaibiaodahuijiqichangwuweiyuanhuiduigusuanshixinghuanjinghejuesuandejianshi；genjubenjiguomindaibiaodahuihuoqichangwuweiyuanhuideqingqiu，baogaogusuanshixinghuanjing；dangzhenyantaocuozhibenjiguomindaibiaodahuidaibiaohuoqichangwuweiyuanhuigouchengzhiyuanyouguangailianggusuancaochidechangyi、gongjiehedingjian，bingshishihuida。

dijiushitiao　gejidangjugaidangzengqiangduishangjidangjugusuanshixinghuanjingdejianshi，duishangjidangjuzaigusuanshixingzhongweibeigusuanfa、bentiaoliheguodumubiaozhengcedexingdong，yifayuyibimianhegengzheng；duibenjigusuanshixingzhongchengxiandetimu，shishicaiyongcuozhitili。

shangjidangjugaidangjieguanshangjidangjuduigusuanshixinghuanjingdejianshi；genjushangjidangjudeqingqiu，shishigongjicailiao，zhaoshifanyinghuanjing，budetanbai、xubao；yankushixingshangjidangjuzuochudeyouguanjueyi，bingjiangshixingchengguoshishishangbao。

dijiushiyitiao　gejubujiqisuoshugedanweigaidangjieguanbenjidangjucaizhengjubuduigusuancaochiyouguanshimingdejianshi。

caizhengbupaichujigougenjuzhizehecaizhengbudeshouquan，yifazhankaishiming。

dijiushiertiao　gejidangjushenjijubugaidangyifaduibenjigusuanshixinghuanjinghejuesuancaoan，benjigejubu、gedanweiheshangjidangjudegusuanshixinghuanjinghejuesuan，tingzhishenjijianshi。

diqizhang　falingzeren

dijiushisantiao　gusuanfadijiushisantiaodiliuxiangsuochengweibeibenlvlidingjiedong、dongyongguokukukuanhuoyiqiyutilianpaiyiruguokukukuan，shizhi:

（yi）weijingyouguandangjucaizhengjubuzancheng，jiedong、dongyongguokukukuan；

（er）gusuanzhichuzhengshoujubuhedanweiweibeihuadingjiangsuoshoushuikuanheqiyugusuanzhichucunruguokuyiwaideqiyuzhanghu；

（san）weijingyouguandangjucaizhengjubuhuocaizhengjubushouquandejigouzancheng，caochizijinbofuhetuifu；

（si）jiangguokukukuannuozuotayong；

（wu）yanjie、zhanyaguokukukuan；

（liu）zhanyadangjucaizhengjububofudegusuanzijin。

dijiushisitiao　gejidangju、youguanjubuhedanweiyouyixiaxingdongzhiyide，zelinggengzheng；duifuyoujianjiezerendezhuguanzhiyuanheqiyujianjiezerenzhiyuan，yifaciyuchufa:

（yi）chongpoputongzhaiquanxianehuozhuanxiangzhaiquanxianejugaodaiquan；

（er）weibeibentiaolihuadingxiadazhuanyifuchugusuanhuobofuzhuanyifuchuzijin；

（san）sixingkaishe、biangezhanghu。

dibazhang　fu　　ze

dijiushiwutiao　gusuanfadijiushiqitiaosuochengdangjuzonghecaizhengbaogao，shizhiyiquanzechanshengzhiweigenbentilidefanyinggejidangjuquanticaizhengzhuangtai、yunzhuanhuanjinghecaizhengzhongchijiukeyanxuxingdebaogao。dangjuzonghecaizhengbaogaobaohandangjuzichanqianzhaibiao、zhichuyongdubiaodengcaizhengbaobiaohebaobiaofuzhu，heyiciweigenbentingzhidezonghechanfadeng。

dijiushiliutiao　dangjutouziniandudasuangaidanghebenjigusuanxianggenwei。dangjutouzijueyidasuan、mingmushixinghejianshicaochigenjudangjutouziyouguanxingzhenglvlishixing。

dijiushiqitiao　bentiaolizi2020nian10yue1riqishishi。