快手大赢家斗地主官网

會計監管風險提示第9號——上市公司控股股東資金占用及其審計
日期:2018-12-24 點擊率:  

weiqianghuaduishangshigongsikonggugudongjiqiguanlianfangzijinzhanyongheweiguidanbaowenti(yixiajianchengzijinzhanyong)dehuijijianguan,guifanshangshigongsixiangguanneibukongzhi,ducuhuijishishiwusuoqinmianjinzezhiye,fangfanhuajiejinrongfengxian,tishengzibenshichanghuijixinxipiluzhiliang,baohutouzizhehefaquanyi,genju《qiyehuijizhunze》《qiyeneibukongzhijibenguifan》《shangshigongsixinxipiluguanlibanfa》《shangshigongsizhilizhunze》《guanyuguifanshangshigongsiyuguanlianfangzijinwanglaijishangshigongsiduiwaidanbaoruoganwentidetongzhi》《zhongguozhucehuijishizhiyezhunze》dengyouguanguiding,xianjiushangshigongsikonggugudongzijinzhanyongjiqishenjiyewudehuijijianguanfengxianjinxingtishi。

快手大赢家斗地主官网yi、zijinzhanyongdezhuyaoxingshi

konggugudongzijinzhanyongxingshiduoyang,tongguozongjieguinaxianyoujianguananliqingkuang,zhuyaofenweiyixialiangzhongmoshi:

(yi)yuemoshi

快手大赢家斗地主官网yuemoshishizhishangshigongsixugoucaiwubaobiaozhonghuobizijinyueyiyinmankonggugudongjiqiguanlianfangdezijinzhanyong,huobupiluhuobizijinshouxianqingkuangyiyinmanweiguidanbao,jinerzhijieyingxiangcaiwubaobiaoshiyongzheduihuobizijinxiangmuzhenshixingheliudongxingdepanduan。zhuyaobaokuo:

快手大赢家斗地主官网1. shiyongxujiadanjuhepingzheng(ruxujiadeyinxingduizhangdan、yinxinghuidan、jizhangpingzhengdeng)zhijiexuzengxiangguanzhanghudehuobizijin;

快手大赢家斗地主官网2. kailidingqicunkuan、baozhengjindengyinxingzhanghu,bingtongguoxujiadanjuhepingzheng,xugouhuobizijinzaigongsizhengchangzhanghuyuzhexiedingqicunkuan、baozhengjindengzhanghuzhongdezhuanyi,yiyangaizijinnuoyong;

3. konggugudongtongguoyujinrongjigouqiandingjituanzijinguanlixieyi、zijinchianpaideng,jiangshangshigongsihuobizijinguijibingnuoyong,danshangshigongsihuobizijinxiangmuxianshiweibeizhanyongqiande“yingjiyue”;

快手大赢家斗地主官网4. weilvxingguidingdeshenpichengxu,yidingqicunkuandenghuobizijinhuolicaichanpindengjinrongzichanweikonggugudongderongzixingwei(rujiekuan、kailiyinxingchengduihuipiaodeng)tigongzhiyadanbao,qieweipiluhuobizijinhuoxiangguanjinrongzichandeshouxianqingkuang。

快手大赢家斗地主官网ciwai,shangshigongsiweikonggugudongderongzixingweitigongxinyongdanbao,danweianguidinglvxingshenpichengxuqieyinmanpilu,yezhijieyingxiangcaiwubaobiaoshiyongzheduigongsichangzhainengliheyingyunnenglidepanduan。

(er)fashengemoshi

快手大赢家斗地主官网fashengemoshishizhikonggugudongjiqiguanlianfangliyongshangshigongsizhijiehuojianjie(rutongguoguanlianfang、disanfang、yuangongshelidegongsideng)dezijinchaijie、wushangyeshizhidegouxiaoyewuhuopiaojujiaohuan、duiwaitouzi、zhifugongchengkuandengxingshizhanyongqizijin。zijinzhanyongjutitixianzaishangshigongsicaiwubaobiaodewanglaikuanxiang、yingshouyingfupiaoju、changqiguquantouzi、zaijiangongcheng、changduanqijiekuandengxiangmuzhong,huobizijinxiangmutongchangbucunzaizhijiexujia。zhuyaobaokuo:

1. zhijiehuojianjiechaijiezijingeikonggugudong;

2. liyongwushangyeshizhidegouxiaoyewu,zhijiehuojianjiexiangkonggugudongzhifucaigouzijinhuozhekaijuhuipiaogongqitiexian、beishudeng;

快手大赢家斗地主官网3. yingshouzhangkuanhuikuanshibeikonggugudongdaishouzhanyong,huotongguoyingshouzhangkuanbaolijiangzijintigonggeikonggugudong,huoshangshigongsidekehuyizhanyongyingshouzhangkuandexingshiweikonggugudongtigongzijinzhichi;

4. liyonghuipiaojiaoyi,huoxugouhuipiaobeishuzhuanruzhuanchudeng,yangaikonggugudongdezijinzhanyong;

5. daikonggugudongdianfu、chengdangeleizhichuhuochanghuanzhaiwu;

快手大赢家斗地主官网6. touzixintuochanpin、simutouzijijin、zichanguanlijihuadengjinrongchanpin,danshijitouzikuanbeikonggugudongzhanyong;

快手大赢家斗地主官网7. tongguoxiangkonggugudongshijikongzhidezhutijinxingtouziyizhuanyizijin,rutouziyuduocengdeyouxianhehuoqiye;jinxingquanyixingtouzidetongshitigongdaedezhaiquanxingtouzi;zhifujiaochangqixiandetouziyufukuan、yixiangjin、baozhengjindanweilvxinghouxutouzishouxudeng;

8. weiguitongguocunzaiguanlianguanxidecaiwugongsi、xiaoedaikuangongsi、shangyebaoligongsidengjinronghuoleijinrongjigou,zhijiehuojianjiexiangkonggugudongtigongzijin;

9. tongguozhifugongchengkuan、xugouzaijiangongchengdengxiangmujianshedefangshixiangkonggugudongtigongzijin;

快手大赢家斗地主官网10. konggugudongyishangshigongsidemingyiduiwaijiekuan;

快手大赢家斗地主官网11. liyongqitateshuyewumoshi,rushangshigongsijianggouruhuozurudehuangjindengguijinshujiaoyoukonggugudongweituojiagonghuochuzugeikonggugudong,konggugudongjiangqibianxianhouxingchengzijinzhanyongdeng。

er、zijinzhanyongdexingchengbeijingjihuijijianguanguanzhushixiang

(yi)xingchengbeijingyuyuanyin

zijinzhanyongxingchengdegenbenyuanyinshishangshigongsideneibuzhilibujianquan,neibukongzhibuwanshan,duikonggugudongdekongzhiquanquefayouxiaojiandu,shenzhicunzaikonggugudonglingjiayuneibukongzhizhishangdeqingkuang。ciwai,bufendongshi、jianshi、gaojiguanlirenyuandaodefengxiantuchu,dulixingbuzu,weikejinzhishou,zongrongkonggugudongzijinzhanyong。jutibiaoxianweishangshigongsiduihuobizijin(youqishiwangshangyinxing)deguankongshixiao,gongsigongzhangdengyoukonggugudongzhangkong,daezijinzhifu、zhongdatouziheduiwaidanbaodengshixiangweianzhaoguidingchengxushenpiheguankong,guanlianjiaoyishenpichengxubudang,gongsineibukongzhiliuyuxingshideng。

tongshi,dangqianwoguojingjifazhanmianlinxindefengxiantiaozhan,xinjiudongnengzhuanhuan,guoneijingjixiaxingyalijiada,rongzihuanjingfashengbianhua,bufenshangshigongsikonggugudongrongzixuqiupoqie,guquanzhiyafengxiantuchu,jiajulezijinzhanyongdefengxian。jiazhishehuizhengtixinyongshuipinghuanyoudaitisheng,shangshigongsidegebiekehu、gongyingshang、jinrongjigoudengweimouqiusili,peiheshangshigongsikonggugudongzijinzhanyong。

快手大赢家斗地主官网(er)huijijianguanguanzhushixiang

快手大赢家斗地主官网shangshigongsiyingdanganzhao《gongsifa》《zhengquanfa》《qiyeneibukongzhijibenguifan》《shangshigongsizhilizhunze》《shangshigongsizhangchengzhiyin》jiqitaxiangguanjianguanguidingdeyaoqiu,jianlijianquanwanshandegongsizhiliheneibukongzhijizhi,peihezhucehuijishishenjigongzuo,baozhengcaiwubaogaojixiangguanxinxizhenshizhunquewanzheng,tishengshangshigongsizhengtizhilianghetouzijiazhi。zhenduizijinzhanyong,zaihuijijianguangongzuozhong,yingdangguanzhushangshigongsiyixiafangmiandegongsizhilijineibukongzhiqingkuang:

1. youxiaozhili。yingzhongdianguanzhugongsizhiliheneibukongzhizuzhijiagoushejidehelixingheshijiyunxingdeyouxiaoxing,tebieshidulidongshi、shenjiweiyuanhui、jianshihuizhizeshifouqieshiyouxiaolvxing,zhongdajueceshifouanzhaoguidingdequanxianhechengxushishi,shifoucunzaikonggugudonglingjiayuneibukongzhizhishang,duigongzhangdeshiyongshifouanzhaoguidingjinxingpizhun,gongsineibujiandushifouyouxiaodeng。

2. dulixingguanli。yingzhongdianguanzhushangshigongsiyukonggugudongshifoushixianrenyuan、zichan、caiwufenkai,jigou、yewuduli;konggugudongshifouweiguigansheshangshigongsidejutiyunzuo,yingxiangqijingyingguanlidedulixing,shifouganyushangshigongsidecaiwu、huijihuodong;shangshigongsidegaojiguanlirenyuanshifouzaikonggugudongdanrenchudongshi、jianshiyiwaideqitaxingzhengzhiwu;shangshigongsidedongshi、jianshi、gaojiguanlirenyuanshifouyoukonggugudongjinxingyejikaohebingcongqihuodexinchou。

快手大赢家斗地主官网3. zijinjichouziguanli。yingzhongdianguanzhuduizijinshiyongdeshenpiheyunyongguochengdejiandu,tebieshidaezijin、mujizijindeshenpiyushiyong,wangshangyinxingdeshiyong,shejigerenyinxingzhanghudejiaoyi,yinxingzhanghukailizhuxiaodeshenpiguanli,yucaiwugongsijizijinjizhongguanlidengxiangguandezijinliuzhuandeng。shangshigongsiduiwaijiekuande,yingdangguanzhuxiangyingdeshenpichengxu、jiekuanhetonganpai、zijinshifoudaoweijiguihuanqingkuangdeng。

快手大赢家斗地主官网4. danbaoyewu。yingzhongdianguanzhudanbaoyewushifouanzhaoguidingjinxingshenpi,youguanzhiyadanbaohexinyongdanbaodexinxishifouzhenshi、zhunque、wanzheng、jishizuochupilu。

5. guanlianjiaoyi。yingzhongdianguanzhuguanlianjiaoyideshouquanhejueceshenpichengxu,guanlianfangdeshibie、xinxihuoquhehouxuweihuguanlijizhi,guanlianjiaoyideshijilvxingqingkuang,guanlianfangheguanlianjiaoyixinxipiludezhenshi、zhunque、wanzheng、jishideng。

6. caigoujifukuanguanli。yingzhongdianguanzhudazongcaigoujigongyingshangxuanzedeshenpichengxu,duifukuanjine、jinduyijichaochuhetongguidinghuobufuhexingyeguanlifukuandeguankong,duihuowushifouanqifachujiqishuliang、zhuangtaihehesuandeguanli,duicaigouhetongshangyeshizhidepanduanhehetongshenpiqingkuangdeng。

快手大赢家斗地主官网7. xiaoshoujishoukuanguanli。yingzhongdianguanzhudaexiaoshoujikehuxuanzedeshenpichengxu,duiyingshouzhangkuanjiqihuikuan、baolidengdehouxuguanlihejiandu,tebieshishifouzhidingshoukuanyinxingzhanghuhejingbanrenyuan,shifoudingqiduizhangyiquerenyingshouzhangkuanyue,guanzhuduicunhuoshifouanqifachujiqiqianshouquerenqingkuang,duixiaoshouhetongshangyeshizhidepanduanhehetongshenpiqingkuangdeng。

8. piaojuguanli。yingzhongdianguanzhuyupiaojuxiangguandejiaoyishifoujuyoushangyeshizhi,piaojukailideshenpichengxu,piaojudezhenshixing,caiwubaobiaozhongpiaojuquerendewanzhengxinghexiangguanxinxipiludezhunquexing。

9. touziguanli。yingzhongdianguanzhudaetouzidejueceshenpichengxu,duibeitouziqiyedetouhouguankongqingkuang,jinxingquanyixingtouzidetongshishifoucunzaiqitacaiwuxingzhichi,duigeleijinrongchanpintouxiangdechuantoudeng。

10. gongchengguanli。yingzhongdianguanzhuduigongchengxiangmulixiangjishigongfangxuanzedeshenpichengxu,xiangmujindudegujiheguankong,shigongdeshijijinzhanqingkuangyijixiangguancailiao、wuziherengongdeshijitouruqingkuangdeng。

快手大赢家斗地主官网san、shenjichangjianwentijihuijijianguanguanzhushixiang

快手大赢家斗地主官网zhenduishangshigongsikonggugudongzijinzhanyong,bufenzhucehuijishizaizhiyezhongweiqinmianjinze,weijieheshangshigongsijiqihuanjing、neibukongzhiqingkuangqiadangshibiehepingguzijinzhanyongfangmiandezhongdacuobaofengxianhewubifengxiandeng,weishejihezhixingqiadangdeyingduicuoshi,weifabiaoqiadangdeshenjiyijianyijixiangguanjielun。youguanshenjichangjianwentihejianguanguanzhushixiangruxia:

(yi)fengxianpinggu

1. changjianwenti

zhucehuijishizaishishifengxianpingguchengxushi,tongchangcunzaiyixiawenti:

diyi,weichongfenlejieshangshigongsidefalvhuanjing、jianguanhuanjing、yulunhuanjingjiqitawaibuhuanjingyinsu,lirushangshigongsiyinzijinzhanyongbeizhengquanjianguanjigouchuli、beizhengquanjiaoyisuowenxun,huoshangshigongsijiqikonggugudongzaizijinzhuangkuang、shexianzijinzhanyongdengfangmianbeimeitizhiyideng,weiqiadangpingguzijinzhanyongfangmiandezhongdacuobaofengxian。

快手大赢家斗地主官网dier,weichongfenlejieshangshigongsidexingyezhuangkuang、jingyinghuodong、tourongzihuodongdeng,lirushangshigongsicunzai“cundaishuanggao”(youdaehuobizijindetongshifuyoudaezhaiwu);shangshigongsiyinxingzhanghushulianghefenbuyuqishijijingyingxuyaobufu;shangshigongsibenqixinzengquefashangyehelixingdedaegouxiaojiaoyihuoqitadaefeichangguijiaoyideng,weiqiadangpingguzijinzhanyongfangmiandezhongdacuobaofengxian。

快手大赢家斗地主官网disan,weichongfenlejieshangshigongsisuoyouquanjiegou、zhilijiegouyijikonggugudongdaezijinxuqiuhexiangguanqingkuang,lirushangshigongsikonggugudongcunzaigaobiliguquanzhiya,tebieshiyichuxianpingcangfengxianhuoguquanbeidongjieqingxing;huocunzaidaetouzi、daezhaiwu、jingyinghuodongdaezijinquekoudeng,weiqiadangpingguzijinzhanyongfangmiandezhongdacuobaofengxian。

快手大赢家斗地主官网disi,weichongfenlejieshangshigongsiyuzijinzhanyongxiangguandeneibukongzhi,weiqiadangpingjiazhexiekongzhideshejibingquedingqishifoudedaozhixing,weiqiadangpinggukonggugudonglingjiayuneibukongzhizhishangdezijinzhanyongfengxian。

快手大赢家斗地主官网diwu,weibaochizhiyehuaiyi,bingjiehebeishenjidanweijiqihuanjing、neibukongzhidengyinsu,chongfenfenxibingpanduanshangshigongsiyuqinzhanzichanxiangguandewubidongji、jihuihejiekou,weiqiadangpingguzijinzhanyongfangmiandewubifengxian。

快手大赢家斗地主官网diliu,weijiehefengxianpingguchengxujiduiwubifengxiandekaolv,weiqiadangshibiehepingguyuguanlianfangguanxijiqijiaoyixiangguandezijinzhanyongzhongdacuobaofengxian。

2. jianguanguanzhushixiang

快手大赢家斗地主官网zaijianguangongzuozhong,yingguanzhuzhucehuijishidefengxianpingguchengxushifouzhixingdaowei,shifouchongfenlejiebeishenjidanweijiqihuanjing,shifouduiyichangjixiangbaochihelidezhiyehuaiyi,shifouqiadangshibiehepingguzhongdacuobaofengxian、wubifengxiandengbingshejijinyibuyingduicuoshi。jutibaokuo:

diyi,zhucehuijishiyingquanmian、chongfenlejieshangshigongsidefalvhuanjing、jianguanhuanjing、yulunhuanjingjiqitawaibuhuanjingyinsu,duiyushangshigongsiyinzijinzhanyongbeizhengquanjianguanjigouchuli、beizhengquanjiaoyisuowenxun,huoshangshigongsijiqikonggugudongzaizijinzhuangkuang、shexianzijinzhanyongjiqitaxiangguanfangmianbeimeitizhiyide,yingbaochizhiyehuaiyi,chongfenshoujixinxi,guanzhuyichangjixiang,pingguzijinzhanyongfangmiandezhongdacuobaofengxian,bingshejiqiadangdeyingduicuoshi。

dier,zhucehuijishiyingchongfenlejieshangshigongsidexingyezhuangkuang、jingyinghuodong、tourongzihuodongdeng。yingguanzhushangshigongsidaegouxiaojiaoyihuoqitadaefeichangguijiaoyishifoujuyoushangyehelixing;yingguanzhushangshigongsiyinxingzhanghufenbu、“cundaishuanggao”qingkuangshifoufuheshijijingyingxuyaojixingyeguanli;yingguanzhushangshigongsidaezijinjinxingjizhongcunfanghuoyidicunfang、pinfankailihezhuxiaoyinxingzhanghu、turanzhuxiaodangqijiaoyijiaoweihuoyuedeyinxingzhanghudengyichangqingxing;yingguanzhushangshigongsizhengzaishishihejihuashishidetouzishifoufuheqizhanlvefazhanguihua。zhucehuijishiyinggenjusuoguanzhudeqingkuangqiadangshibiehepingguzijinzhanyongfangmiandezhongdacuobaofengxian,bingshejiqiadangdeyingduicuoshi。

disan,zhucehuijishiyingchongfenlejieshangshigongsidesuoyouquanjiegouhezhilijiegou,zhongdianguanzhukonggugudongdechengxinzhuangkuang、guquanjiegou、guquanzhiyaqingkuang、xinyongpingjiqingkuang、chanyebujujizhuyaojingyinghuodong、daetourongzihuodong、caiwuzhuangkuang、zijinxuqiudeng,biyaoshihuanyingchongfenlejieshouqikongzhideqitashitixiangguanqingkuang,shibiehepingguzijinzhanyongfangmiandezhongdacuobaofengxian,binggenjusuoguanzhudeqingkuangshejiqiadangdeyingduicuoshi。

快手大赢家斗地主官网disi,zhucehuijishiyingchongfenlejieshangshigongsiyufangkongzijinzhanyongxiangguandeneibukongzhi,lejiexiangguandekongzhihuanjing、fengxianpingguguocheng、xinxixitong、kongzhihuodong、neibujiandu,pingjiazhexiekongzhideshejibingquedingqishifoudedaozhixing,tebieguanzhukonggugudonglingjiayuneibukongzhizhishangdefengxian,shejiqiadangdeyingduicuoshi。

快手大赢家斗地主官网diwu,zhucehuijishiyingjieheduishangshigongsijiqihuanjing、neibukongzhidelejie,duiyuqinzhanzichanxiangguandewubifengxianyinsujinxingchongfenfenxidiaocha。liruzhucehuijishiyingguanzhukonggugudongshifoucunzaiyinzijinzhuangkuang、touzixuqiudengdaozhidewubidongji,shifoucunzaiyinxiangguanneibukongzhiquexianerxingchengdewubijihuideng。

diliu,zhucehuijishiyinglejieshangshigongsideguanlianfangguanxijiqijiaoyiyijixiangguandeneibukongzhi,tongguoxunwen、jianchadengduozhongfangshi,qiadangshishiguanlianfangguanxijiqijiaoyidefengxianpingguchengxu,tebiekaolvzijinzhanyongdefengxian。duishejicunzaiweipiludeguanlianfangguanxijiqijiaoyidejixiang,zhucehuijishiyingdangbaochijingjue,binganzhao《huijijianguanfengxiantishidi2hao——tongguoweipiluguanlianfangshishidewubifengxian》deyaoqiu,shibiebingpingguxiangyingzhongdacuobaofengxian,shejiqiadangdeyingduicuoshi。

(er)kongzhiceshi

1. changjianwenti

快手大赢家斗地主官网zhucehuijishishishikongzhiceshishi,tongchangcunzaiyixiawenti:

快手大赢家斗地主官网diyi,weiduishangshigongsidaezijindeshenpiyushiyong、gongzhangguanli、wangshangyinxingguanli、shoufukuanguanli、duiwaidanbao、duiwaitouzishenpidengshixiangdeguanjiankongzhidianjinxingceshi,huoceshiliuyuxingshi。

dier,duikongzhiceshizhongfaxiandeyichangqingkuanghuokongzhipiancha,ruweijingshenpidezijinzhichu、weijingshouquanpizhundegongzhangshiyongdeng,weipingjiashifoucunzaizijinzhanyongxiangguandeneibukongzhiquexian,weicaiqujinyibuyingduicuoshi。

disan,weiqiadangpingjiakongzhiyunxingdeyouxiaoxing,budangxinlaileneibukongzhi。

2. jianguanguanzhushixiang

快手大赢家斗地主官网diyi,zhucehuijishiyingdangfenxishibieyuzijinzhanyongfangkongxiangguandeneibukongzhizhiduheguanjiankongzhidian,xuanquchongfenshidangdeyangbenshishikongzhiceshi,zhongdianguanzhushifoucunzaiweijingqiadangshouquanshenpideqingxing,bingpanduanshifoucunzaiyuzijinzhanyongxiangguandeneibukongzhiquexian。ruyingguanzhushangshigongsishifoucunzaicaigouyufukuan、xiaoshouyushoukuan、duiwaitouzi(baokuogudingzichantouzi)dengweijingqiadangshenpihuobufuheneibujuecechengxudeqingxing;duichaochuzhengchangeduheyewufanweidecaigouhuotouzishixiang,yingceshiyuqishenhejipiluxiangguandeguanjiankongzhidiandeyunxingyouxiaoxingdeng;guanzhushangshigongsiduiyingshouzhangkuanduizhanghehuaizhangjitidekongzhi;zhenduishangshigongsiyucaiwugongsidengqiandingdejinrongfuwuxieyiyijifashengdecundaikuandengguanlianjiaoyi,yingjianchaxiangguanxieyi、huiyijiyaohuojueyideng,yiquedinggaijiaoyishifoulvxinglebiyaodeshenpijuecechengxu。

dier,zhucehuijishiyingdangduikongzhiceshizhongfaxiandeyichangqingkuanghuokongzhipianchajinxingfenxi,quedingqishifoucunzaixiangyingdeneibukongzhiquexian,bingcaiqujinyibucuoshi。rufaxiankongzhipianchashixitongxingpianchahuorenweiguyixingchengde,yingdangkaolvwubidekenengyijiduizhengtishenjifangandeyingxiang。zhucehuijishizaishishikongzhiceshishiyingduiyichangjixiangbaochijingjue,chongfenkaolvshifoucunzaikonggugudonglingjiayuneibukongzhizhishangdeqingkuang。

disan,zhucehuijishiyingdangzongheyunyongxunwen、guancha、jiancha、chuanxingceshi、zhongxinzhixingdengfangfa,ceshibingpingjiayuzijinzhanyongxiangguandekongzhiyunxingdeyouxiaoxing,kaolvshifoukeyijixuxinlaixiangguandeneibukongzhi,bingduiyingkaolvhouxushizhixingchengxudeshishi。

(san)yuemoshixiadeshizhixingchengxu

快手大赢家斗地主官网1. huobizijinhanzhengchengxu

(1)changjianwenti

zhucehuijishizaishishihuobizijinhanzhengchengxushi,tongchangcunzaiyixiawenti:

快手大赢家斗地主官网diyi,weianzhaozhiyezhunzeguidinghepinggudezhongdacuobaofengxian,qiadangshishihanzhengchengxu,ruweiduifashengejiaodadanyuejiaoxiaodeyinxingzhanghuhuoyixiaohudeyinxingzhanghujinxinghanzhengqiequefaheliliyou。

dier,hanzhengshiweichongfenguanzhuyinxingzhanghudewanzhengxinghehanzhengxinxidewanzhengxing。

disan,weiduihanzhengbaochiyouxiaokongzhi,weiduihanzhengguochengjihuihanzhongcunzaidekeyijixiangcaiquqiadangdeyingduicuoshi。

快手大赢家斗地主官网disi,duiguanlicengbuyunxujifaxunzhenghan、bupeihehanzhenghuoyouxuanzexingdishanjianhanzhengxinxidengqingkuang,weibaochizhiyehuaiyi,weicaiquqiadangdeyingduicuoshi。

diwu,duiweiyuhuihan、huihanxinxibufu,yijiduixunzhenghanzhongtedingzhanghuhuobufenxinxiweiyuquerendengqingkuang,weicaiquqiadangdeyingduicuoshi,youqishishishitidaichengxushiliuyuxingshi。

(2)jianguanguanzhushixiang

zaijianguangongzuozhong,yingguanzhuzhucehuijishishifoujiehezijinzhanyongxiangguandefengxianpingguhekongzhiceshiqingkuang,duihuobizijinshishileqiadangdehanzhengchengxu,jutibaokuo:

快手大赢家斗地主官网diyi,zhucehuijishiyingyangeanzhaozhiyezhunzedeyaoqiuhejidingdefengxianpinggujifengxianyingduicuoshi,duihuobizijinshishihanzhengchengxu,ruwuheliliyou,yingdangjiangfashengejiaodadanyuejiaoxiaode、lingyuede、zaibenqineizhuxiaodeyinxingzhanghunaruhanzhengfanwei。tongshi,yingjiehehanzhengchengxu,zhongdianguanzhubenqijiaoyihuoyuedanqimoyizhuxiaodeyinxingzhanghudejiaoyiqingkuang。

dier,zhucehuijishizaishishihanzhengchengxushi,yingdangguanzhushangshigongsitigongyinxingzhanghudewanzhengxing,ruduiwanzhengxingcunyouyilv,yingdangqinzidaozhongguorenminyinxinghuojibencunkuanzhanghudekaihuxingchaxunbingdayin《yikailiyinxingjiesuanzhanghuqingdan》。

快手大赢家斗地主官网disan,zhucehuijishiyingguanzhuhanzhengxinxidewanzhengxing。chuanzhaoguidingdegeshijinxinghanzhengwai,biyaoshihuanyinghanzhengshangshigongsiyuyinxingjiankenengcunzaideqitaanpai,rujituanzijinguanlixieyi、konggugudongzijinchianpaideng,binggenjuxuyaoduiyinxingjinxingzoufang。

disi,zhucehuijishiyingduiyinxingzhanghuhanzhengshishiyouxiaokongzhi。jifaxunzhenghanqianyingheduixiangguanxinxi,qudehuihanhouyingguanzhukuaididanju、huihangeshi、yinzhang、jingbanrenjilianxifangshidengxinxi。duikekaoxingcunyidehuihan,yingshenshenpingjiahanzhengjieguojihuihandezhenshixing,bingcaiqujinyibucuoshihuoquchongfenshidangdeshenjizhengju。

diwu,zhucehuijishizaihanzhengshiyingdangbaochizhiyehuaiyi,duiguanlicengbuyunxujifaxunzhenghan、bupeihehanzhenghuoyouxuanzexingdishanjianhanzhengxinxidengqingkuang,yingdangxunwenyuanyinbingjinxingfenxipanduan,shishiqiadangdeyingduicuoshi,bingpingjiaduipinggudezhongdacuobaofengxian、wubifengxianjiqiyingduicuoshideyingxiang。

快手大赢家斗地主官网diliu,zhucehuijishiyingchongfenguanzhuhuihanxinxidewanzhengxinghezhunquexing,duiweihuihandezhanghuhuoweiquerendexinxishishitidaichengxu;duiyizixinzhengmingshu、yinxingduizhangdandenggeshiwenshuhuihande,yingduiweiyuquerendexiangmushishitidaichengxu;shishitidaichengxushi,yingquebaohuodexiangguan、kekaodeshenjizhengju;duihuihancunzaidebufushixiangjinxingdiaocha,quedingshifoubiaomingcunzaicuobao。

快手大赢家斗地主官网2. huobizijinjianchachengxu

(1)changjianwenti

快手大赢家斗地主官网diyi,weiqiadangzhixingyinxingduizhangdan、yinxinghuidandejianchachengxu。

dier,weiqiadangzhixingdingqicunkuan、qitahuobizijindeshenjichengxu。

disan,weiqiadangzhixingyouguanhuobizijindefenxichengxu。

disi,weiqiadangzhixingyouguanhuobizijindejiezhiceshi。

(2)jianguanguanzhushixiang

快手大赢家斗地主官网zaijianguangongzuozhong,yingguanzhuzhucehuijishishifoujiehezijinzhanyongxiangguandefengxianpingguhekongzhiceshiqingkuang,duihuobizijinshishileqiadangdejianchachengxu,jutibaokuo:

diyi,zhucehuijishiyingdangduiyinxingduizhangdan、wangshangyinxingliushuijinxingjiancha,guanzhuqizhongdedaeyichangjiaoyi,liruxiangtongjinedeyishouyifu、xiangtongjinedefencizhuanruzhuanchudeng,bingduiyingjianchayinxingcunkuanrijizhanghexiangyingpingzheng;zuohaofashengeceshiheduibifenxi,bingzhongdianjianchashangshigongsiyukonggugudongzhijiandezijinwanglai。duiconggongsihuoqudeyinxingduizhangdan,yingzhuzhongguanzhugeshi、yinzhangdengshifoucunzaiyichang、cuangaidengjixiang,biyaoshiyingdangxianchangguanchacaiwurenyuancaozuowangshangyinxingjiqidayinduizhangdandeguocheng,bingheduiwangshangyinxingxianshixinxiyugongsisuotigongxinxideyizhixing;huozaigongsixiezhuxiaqinzifuyinxinghuoquduizhangdan,bingjinxingduoweidufenxiheyan。zaishangshuzhiyeguochengzhong,zhucehuijishiyingjiehexunwen、chayanwenjian、hanzhengdengchengxu,guanzhukenengxianshicunzaidejituanzijinguanlixieyi、konggugudongzijinchianpaidengjixiang,panduankonggugudongshifouyicifangshijinxingzijinzhanyong。

快手大赢家斗地主官网dier,zhucehuijishizaijianchahuobizijinxiangguanpingzhengshi,yingzuohaoneiwaibupingzhenghedui,rufaxiankeyijixiang,yingdangduiyinxinghuidandengpingzhengdezhenshixingjinxingyanzheng,baokuoliyongyinxingguanfangwangzhanzhongdedianzihuidanyanzhengqudao,zaishangshigongsixiezhuxiashiyonghuidanka、danweijiesuankadengfuyinxingzhijiechaxunyanzheng。

disan,zhucehuijishiyingdangduidingqicunkuanjinxingjiancha。fenxipinggudingqicunkuandeshangyeliyoujihelixing,bingduidingqicunkuanpingjujinxingjianpan;duiweizhiyadedingqicunkuan,yingjianchakaihuzhengshishuyuanjian,heduicunkuanren、jine、qixiandengxinxi;duiyizhiyadedingqicunkuan,yingjianchadingqicundanfuyinjian,bingyuduiyingdezhiyahetonghedui;duizhiyashixiangyuqide,yingzhongdianguanzhuxiangguanzhiquanshifouyibeixingshi。

disi,zhucehuijishiyingdangduiqitahuobizijinjinxingjiancha。jiehehanzhengqingkuang,jianchakailiyinxingchengduihuipiao、xinyongzhengdengdexieyiheshenpiwenjian,duibipiaojukaili、baozhengshixiangdefashengyuxiangyingbaozhengjinqingkuang,panduanqihelixinghezhunquexing。

快手大赢家斗地主官网diwu,zhucehuijishiyingqiadangzhixinghuobizijindefenxichengxu,jieheduiqitaxiangmudefenxiheyan,panduanhuobizijinxiangmudehelixing。liruduishangshigongsihuobizijinyuechixujiaogao、“cundaishuanggao”dengqingxing,yingdangjianghuobizijinyueyulixishouzhi、zijinzhichu、zijinshiyongjihua、lirunfenpei、tongxingyeqingkuang、shouxufei、konggugudongxiangguanqingkuangdengduibifenxibingpingguqihelixing,duiyichangqingkuangjinxingdiaocha。

diliu,zhucehuijishiyingduihuobizijinshishijiezhiceshi,heduiyinxingduizhangdanhegongsidezhangwuchuli,jianchayinxingcunkuanyuediaojiebiao,guanzhuzichanfuzhaibiaoriqianhoushifoucunzaidae、yichangzijinbiandong,shifoucunzaidae、changqideweidazhangxiangyijidaliangdehuobizijinqihouhongzichongxiaoshixiangdeng。

3. danbaoshenjichengxu

(1)changjianwenti

diyi,duihuihanzhongweiyuquerendedanbaojishouxianxiangmu,weicaiqujinyibuyingduicuoshi。

快手大赢家斗地主官网dier,weiduidingqicunkuan、yinxinglicaichanpindengzhiyaqingkuangyuyichongfenguanzhu。

disan,weichongfenhuoquhuobuqiadangdixinlaiwaibuxinxi,weiduiqiyexinyongbaogaojinxingxiangxiheyan,weikaolvqiguyouxianzhi。

disi,weijieheqitashenjichengxu,hechashangshigongsishifoucunzaiweipiludedanbaoshixiang。

(2)jianguanguanzhushixiang

快手大赢家斗地主官网zaijianguangongzuozhong,yingguanzhuzhucehuijishishifoujiehezijinzhanyongxiangguandefengxianpingguhekongzhiceshiqingkuang,duidanbaoshixiangshishileqiadangdeshenjichengxu,jutibaokuo:

diyi,zhucehuijishiyingyangezhixingshangshuduihanzhengchengxudeyaoqiu,duiyuhuihanzhongweiqueren“shifouyongyudanbaohuocunzaiqitashiyongxianzhi”dexiangmu,yingdangcaiqujinyibucuoshi,baokuoxiangyinxingjinyibuheshi、shishitidaichengxudeng。

dier,chushishihanzhengchengxuwai,zhucehuijishihuanyingjiehegongsikailiyinxingchengduihuipiao、xiangqitafangjiekuandengqingkuang,guanzhudingqicunkuan、yinxinglicaichanpindengzhiyadanbaoqingkuang,yangezhixingxiangyingjianchachengxu,yangehechayinxinglicaichanpindengjinrongchanpindeshouxianqingkuang。

disan,zhucehuijishiyingdanghuoqushangshigongsijiqizhongyaozigongsideqiyexinyongbaogao,bingheduizhiya、diyajiqitadanbaoxinxi。tongshiyingbaochizhiyehuaiyi,guanzhuqiyexinyongbaogaodezhenshixinghewanzhengxing,chongfenkaolvqijuxianxing,rucunzaiyinxingweijishi、wanzheng、zhunquetianlieyouguanxinyongxinxi,shangshigongsiliyonglianzhanghudengteshufangshiyinnixinyongxinxideng。

快手大赢家斗地主官网disi,zhucehuijishiyingcaiquyouxiaocuoshi,hechashangshigongsishifoucunzaiweipiludedanbaoqingkuang,baokuoxunwenshangshigongsiguanliceng、qitazerenrenyuanhexiangguanrenyuan、chayuexiangguanhuiyijiyaohefalvxinhan、fuhexiangguanfeiyongzhanghujilu、yuwaibufalvguwenjinxingzhijiegoutong、jianchagongzhangguanlijishiyongqingkuangdeng,biyaoshihuanyingtongguoxiangguanchaxunqudao(ruzhongguocaipanwenshuwangdeng),chaxunxiangguanfayuangonggaoxinxi。

快手大赢家斗地主官网diwu,ruguocunzaidisanfangweishangshigongsidejiekuanjinxingdanbao,zhucehuijishiyingkaolvcunzaiweipiludefandanbaodekenengxing,bingcaiqubiyaodeheyancuoshi。

快手大赢家斗地主官网(si)fashengemoshixiadeshizhixingchengxu

快手大赢家斗地主官网1. yujingyinghuodongxiangguande

konggugudongliyongshangshigongsizijinchaijie、wushangyeshizhidegouxiaoyewujipiaojujiaoyidengjingyinghuodongjinxingzijinzhanyongshi,zhucehuijishitongchangcunzaiyixiashenjiwenti:

(1)changjianwenti

快手大赢家斗地主官网diyi,weiduiyichangdejingyinghuodongbaochiyingyoudezhiyehuaiyihezhiyejinshen,weiqiadangyingduizijinzhanyongdexiangguanfengxian。

dier,weichongfenguanzhuwushangyeshizhidegouxiaoyewu,weiduiqizhixingqiadangdeshenjichengxu。

快手大赢家斗地主官网disan,weiduiqitayingshoukuanzhixingqiadangdeshenjichengxu。

快手大赢家斗地主官网disi,weiduiyufuzhangkuanzhixingqiadangdeshenjichengxu。

diwu,weiduiyingshouzhangkuanzhixingqiadangdeshenjichengxu。

diliu,weiduiyingshou、yingfupiaojuzhixingqiadangdeshenjichengxu。

(2)jianguanguanzhushixiang

zhucehuijishiyingdanggenjuzijinzhanyongxiangguandefengxianpingguhekongzhiceshiqingkuang,guanzhukonggugudongliyongshangshigongsijingyinghuodongjinxingzijinzhanyongdekeneng。zaijianguangongzuozhong,yingdangguanzhuzhucehuijishishifouduicishejibingshishileqiadangdeshizhixingchengxu:

diyi,zhucehuijishiyingdangduiyuejiaoda、fashengejiaoda、fashengpinfan、zhanglingjiaochangyijiyichang(ruxinzengdaemaoyileiyewudeng)dejingyinghuodongcaiwubaobiaoxiangmujiduiyingjiaoyibaochizhiyehuaiyihezhiyejinshen,zhongdianguanzhujiaoyideshangyeshizhihejiaoyiduifangqingkuang(tebieshibenqixinzengzhongdajiaoyideduifang)。zhucehuijishiyingdangjiehewubifengxianpinggu,duirichangjingyinghuodongzhongdedae、yichangyijidiaozhengfenlujinxingceshi,bingzhuyiyuyewuqingkuanghezijinqingkuanghedui。duishangyehelixingcunyidejiaoyi,huanyingdangjieheguanlianfangguanxijiqijiaoyideshenjichengxujinxinghechayanzheng。

dier,zhucehuijishiyingdangguanzhuliyongwushangyeshizhidegouxiaoyewujinxingzijinzhanyongdeqingkuang,jieheduishouruchengbenxiangmuheyingshouzhangkuan、yingfuzhangkuanxiangmudehanzhengjiqitashenjichengxu,heyanxiangguanjiaoyideyewudanjuliuzhuan、zijinliuzhuanheshiwuliuzhuanshifoupipei,duicunyidekehuhegongyingshangjinxingzhongdianhecha,baokuotongguoxiangguanpingtaichaxunqibeijingxinxi,biyaoshijinxingshidizoufang。

disan,zhucehuijishizaiduiqitayingshoukuanjinxingshenjishi,yingdangguanzhushangshigongsitongguoqiweikonggugudongjinxingzhijie、jianjiedezijinchaijiehuoweikonggugudongdaifu、chengdangeleizhichuhezhaiwudeng。duiyichangdeqitayingshoukuan,yingjiehehanzhengjiqitashenjichengxu,mingquekuanxiangxingzhi,heyanduifangqingkuang,panduanshifoucunzaizijinzhanyong。

disi,zhucehuijishizaiduiyufuzhangkuanjinxingshenjishi,yingdangguanzhushangshigongsitongguoyuxianzhifuhuokuandengxingshixiangkonggugudongtigongzijin。zhucehuijishiyingdangjiehecaigouyufukuanxiangguanshenjichengxu,jieheshichangguanli,panduankuanxiangzhifudehelixing;tebieguanzhuqihoushifouzueshoudaoxiangguanhuowu,shifoucunzaibiangengjiaoyi、quxiaojiaoyidengqingxing。

diwu,zhucehuijishizaiduiyingshouzhangkuanjinxingshenjishi,yingdangguanzhukonggugudongdaishangshigongsishouquyingshouzhangkuan,huotongguobaolidengxingshizhanyongshangshigongsizijindeqingkuang。zhucehuijishiyingdangjiehehanzhengjiqitashenjichengxu,yanzhengyingshouzhangkuandezhenshixing、zhunquexingheshouhuiqingkuang,tebieguanzhuchangzhangling、zhouzhuanmandeyingshouzhangkuan;zhuyiduiyingshouzhangkuanbaolidehecha;zhuyishifoucunzaikehutongguotuoqian、zhanyongkuanxiangweishangshigongsikonggugudongtigongrongzianpai。

diliu,zhucehuijishizaiduiyingshou、yingfupiaojujinxingshenjishi,yingdangguanzhuliyongpiaojukaiju、xujiapiaoju、piaojujiaoyidengxiangkonggugudongtigongzijinhuoyangaizijinzhanyongdeqingkuang。jiehepiaojudehanzhengchengxu、jianpanchengxu、fenxichengxujiqitajianchachengxu,zhongdianguanzhupiaojudezhenshixingjijiaoyidehelixing,tebieguanzhupiaojuliuzhuanyuhetongyueding、shiwuliuzhuandengshifoupipei,yijipiaojuliuzhuandeqianhoushouqingkuang。tongguowangshangchayan、xianchangyanzhengdengfangshi,duiyichangdepiaojujinxingzhongdianhecha。

diqi,zhucehuijishiyingdangjieheshangshushenjigongzuo,tongshizuohaoshangshigongsiyinxingliushuidechouchayanzhenghefenxichengxu,guanzhushifoucunzaikonggugudongqijianzhanyongshangshigongsizijindeqingkuang。

2. yutourongzihuodongxiangguande

(1)changjianwenti

konggugudongliyongshangshigongsijinrongchanpintouzi、guquantouzi、gongchengxiangmudengtourongzihuodongjinxingzijinzhanyongshi,zhucehuijishitongchangcunzaiyixiashenjiwenti:

diyi,weiduiyichangdetourongzihuodongbaochiyingyoudezhiyehuaiyihezhiyejinshen,weiqiadangyingduizijinzhanyongdexiangguanfengxian。

dier,weiduijinrongchanpintouzizhixingqiadangdeshenjichengxu。

快手大赢家斗地主官网disan,weiduiguquantouzizhixingqiadangdeshenjichengxu。

disi,weiduigongchengxiangmuzhixingqiadangdeshenjichengxu。

diwu,weiduitongguocaiwugongsi、xiaoedaikuangongsidengjigoudezijinjiedaizhixingqiadangdeshenjichengxu。

快手大赢家斗地主官网diliu,weiduijiekuanxiangmuzhixingqiadangdeshenjichengxu。

(2)jianguanguanzhushixiang

zhucehuijishiyingdanggenjuzijinzhanyongxiangguandefengxianpingguhekongzhiceshiqingkuang,guanzhukonggugudongliyongshangshigongsitourongzihuodongjinxingzijinzhanyongdekeneng。zaijianguangongzuozhong,yingdangguanzhuzhucehuijishishifouduicishejibingshishileqiadangdeshizhixingchengxu:

diyi,zhucehuijishiyingdangduidae、yichangdetourongzihuodongcaiwubaobiaoxiangmuhexiangguanjiaoyibaochizhiyehuaiyihezhiyejinshen,zhongdianguanzhutourongzihuodongdeshenpijuecechengxu、shangyehelixinghehouxuguanliqingkuang。duishangyehelixingcunyidejiaoyi,yingdangjiehexiangguanshenjichengxujinxinghechayanzheng。

dier,zhucehuijishizaiduixintuochanpin、simutouzijijin、zichanguanlijihuadengjinrongchanpinjinxingshenjishi,yingdangguanzhushangshigongsitongguocileitouzixiangkonggugudongtigongzijin。zhucehuijishiyingdangxiangxijianchayouguanjinrongchanpinxiangguanxieyi,jiehehanzhengchengxu、fenxichengxujiqitashenjichengxu,biyaoshijinxingchuantouhecha,mingquexiangguanjinrongchanpindezijintouxiang,shifoucunzaidingxiangtouziyaoqiu、touziduixiangshifouyukonggugudongcunzaiguanlianguanxideng。

disan,zhucehuijishizaiduiguquantouzijinxingshenjishi,yingdangguanzhukonggugudongyicixingshijinxingzijinzhanyong。zhucehuijishiyingdangxiangxijianchayouguantouzixieyi,panduanshangyehelixing。yingdangguanzhushangshigongsiduibeitouzizhutidekongzhinenglihuoyingxiangchengdu,yijibeitouzizhutideshijiyunyingzhuangkuangjiqizhuyaozijinliuxiang,biyaoshiyingdangjianchabeitouzizhutidezijinliushuiqingkuang。shangshigongsijinxingquanyixingtouzidetongshiyoutigongdaezhaiquanxingtouzide,zhucehuijishigengyingheyanbeitouzizhutidezijinshiyongqingkuanghexiangyingzijinliuxiang。duicunzaijiaochangqixianyufutouzikuan、yixiangjin、baozhengjinde,zhucehuijishiyingdangguanzhuqifukuanchengxudeheguixing,bingjieheshichangguanlipanduanqihelixing,tongshiguanzhuhouxutouzishouxudelvxing,panduanshifoucunzaizijinbeinuoyongdeqingkuang。

disi,zhucehuijishiduigongchengwuzi、zaijiangongcheng、gudingzichandengjinxingshenjishi,yingdangguanzhukonggugudongliyongcileigongchengxiangmuzhanyongshangshigongsizijin。duiyujinejiaoda、zhouqijiaochangdegongchengxiangmu,zhucehuijishiyingdangheduigongchenglixiang、zhaotoubiao、jianshejihua、jianliziliaodengwenjian,fenxiyizhifugongchengkuanxiangdehangaineirong,bingjiehexianchangjianpanhekanchachengxu,guanzhuxiangyingkuanxiangduiyingdegongchengwuzihuoxiangmujiansheqingkuangdeng,heshigongchengxiangmudezhenshixinghezhunquexing,biyaoshiliyongxiangguanzhuanjiadegongzuo。duiyuyufujinejiaodahuomingxianyichangdegongchengkuanxiang,zhucehuijishiyingjianchakuanxiangzhifujindushifoufuhehetongyuedinghexingyeguanli,panduanqihelixing,bingjieheqihoushixiangshenji,jianchaqihougongchengxiangmudejiezhuanqingkuangdeng。

快手大赢家斗地主官网diwu,zhucehuijishiyingdangguanzhukonggugudongliyongcaiwugongsi、xiaoedaikuangongsidengjigoujinxingzijinzhanyong。zhenduishangshigongsiyucaiwugongsifashengdecundaikuanjiaoyiqingkuang,zhucehuijishiyingdanghuoquxiangguanjinrongfuwuxieyiyijicundaikuanjilu,jianchashifoucunzaiguanlianjiaoyiweijingqiadangpizhun、ricunkuanyuechaochuxieyiguidingdezuigaoxianedengwenti,guanzhushangshigongsizaicaiwugongsicunkuandehelixingyijicaiwugongsiduishangshigongsikonggugudongdezijinjiedaiqingkuang。duishangshigongsitongguocunzaiguanlianguanxidexiaoedaikuangongsidengjigouduiwaifafangdae、yichangdaikuande,zhucehuijishiyingdangjianchadaikuanxieyi、lejiejiekuanrenshifouyukonggugudongcunzaiguanlianguanxi,mingquekuanxiangshijiyongtuhezijinshijiliuxiang,panduanshifoucunzaizijinzhanyongqingkuang。

快手大赢家斗地主官网diliu,zhucehuijishiyingdangguanzhukonggugudongyishangshigongsimingyiduiwaijiekuanxingchengdezijinzhanyong。yingjianchajiekuanhetong、zijindaoweiqingkuanghehuankuanzhenshixing,bingzhuyijieheyuemoshixiadehuobizijinshenjichengxu,tebieshiduijiekuanxiangmudehanzheng、duiyinxingduizhangdanhewangshangyinxingliushuidejiancha、duiqiyexinyongbaogaodeheyan、duishouxufeihelixizhichudefenxichengxudeng,panduanshifoucunzaishangshigongsizaijiekuanzijindaozhanghouzhuanyigeikonggugudong,huojiekuanzijinzhijiezhuanzhikonggugudongdeqingkuang。

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