{"id":2198,"date":"2026-10-20T12:38:11","date_gmt":"2026-10-20T10:38:11","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2198"},"modified":"2026-10-27T17:53:14","modified_gmt":"2026-10-27T16:53:14","slug":"%e4%b8%93%e9%a1%b9%e6%8a%a5%e5%91%8a","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/zh\/%e6%9c%8d%e5%8a%a1\/%e4%b8%93%e9%a1%b9%e6%8a%a5%e5%91%8a\/","title":{"rendered":"\u4e13\u9879\u62a5\u544a"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2198\" class=\"elementor elementor-2198 elementor-28\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53ad81d e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"53ad81d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-00985f0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"00985f0\" data-element_type=\"container\" 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data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">\u670d\u52a1\u7b80\u4ecb<\/h2><p>\u6211\u4eec\u63d0\u4f9b<strong>\u4e13\u9879\u62a5\u544a\u53ca\u9274\u8bc1\u670d\u52a1<\/strong>\uff0c\u5206\u4e3a\u4e09\u5927\u7c7b\u3002<\/p><ul><li><strong>\u5546\u4e8b\u6cd5\u89c4\u8981\u6c42\u7684\u62a5\u544a<\/strong>\uff0c\u6d89\u53ca\u8d44\u672c\u4ea4\u6613\u53ca\u7ed3\u6784\u6027\u53d8\u66f4\uff1a\u589e\u8d44\u4e0e\u51cf\u8d44\u3001\u503a\u6743\u62b5\u9500\u3001\u975e\u8d27\u5e01\u51fa\u8d44\u3001\u516c\u53f8\u5f62\u5f0f\u53d8\u66f4\u3001\u5408\u5e76\u4e0e\u5206\u7acb\u3002<\/li><li><strong>\u5ba1\u9605\u4e1a\u52a1\u53ca\u5546\u5b9a\u7a0b\u5e8f\u4e1a\u52a1<\/strong>\uff0c\u4f9d\u636e\u56fd\u9645\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IAASB\uff09\u7684\u56fd\u9645\u51c6\u5219\u6267\u884c\u3002<\/li><li><strong>\u5ba1\u8ba1\u62a5\u544a\u4e4b\u5916\u7684\u8865\u5145\u62a5\u544a<\/strong>\uff0c\u5e94\u76d1\u7ba1\u673a\u6784\u3001\u91d1\u878d\u673a\u6784\u6216\u516c\u5171\u8d44\u52a9\u6761\u6b3e\u7684\u8981\u6c42\u51fa\u5177\u3002<\/li><\/ul><p>\u533a\u5206\u6bcf\u9879\u4e1a\u52a1\u7684\u4fdd\u8bc1\u7a0b\u5ea6\u5341\u5206\u91cd\u8981\uff1a<\/p><ul><li>\u5728\u5bf9\u8d44\u4ea7\u8d1f\u503a\u8868\u6216\u67d0\u4e00\u5177\u4f53\u62a5\u8868\u8fdb\u884c<strong>\u5ba1\u8ba1<\/strong>\u65f6\uff0c\u5ba1\u8ba1\u5e08\u63d0\u4f9b\u5408\u7406\u4fdd\u8bc1\uff08<a 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rel=\"noopener\">RLAC\u7b2c2.5\u6761<\/a>\u7981\u6b62\u5c06\u540e\u4e24\u7c7b\u4e1a\u52a1\u7684\u62a5\u544a\u4f5c\u4e3a\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\u63d0\u4ea4\u3002<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8476791 elementor-widget elementor-widget-html\" data-id=\"8476791\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">\u9002\u7528\u5bf9\u8c61<\/h2><\/div><ul class=\"ca-checks\"><li>\u4ee5\u80a1\u4e1c\u6216\u7b2c\u4e09\u65b9\u503a\u6743\u62b5\u9500\u65b9\u5f0f\u589e\u8d44\u7684\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3002<\/li><li>\u4e3a\u5728\u4e8f\u635f\u540e\u6062\u590d\u8d44\u4ea7\u5e73\u8861\u800c\u51cf\u8d44\uff0c\u6216\u4ee5\u516c\u79ef\u91d1\u8f6c\u589e\u8d44\u672c\u7684\u516c\u53f8\u3002<\/li><li>\u8fdb\u884c\u6539\u5236\u3001\u5408\u5e76\u6216\u5206\u7acb\uff0c\u9700\u8981\u7ecf\u5ba1\u9a8c\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\u6216\u4e13\u5bb6\u62a5\u544a\u7684\u516c\u53f8\u3002<\/li><li>\u7533\u8bf7\u8d85\u8fc730,000 \u6b27\u5143\u7684\u8865\u8d34\u3001\u987b\u8bc1\u660e\u5176\u9075\u5b88\u4f9b\u5e94\u5546\u4ed8\u6b3e\u671f\u9650\u7684\u4f01\u4e1a\u3002<\/li><li>\u94f6\u884c\u3001\u6295\u8d44\u8005\u6216\u6bcd\u516c\u53f8\u8981\u6c42\u5bf9\u4e2d\u671f\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u9605\u6216\u6838\u67e5\u7279\u5b9a\u9879\u76ee\u7684\u673a\u6784\u3002<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8975e94 elementor-widget elementor-widget-html\" data-id=\"8975e94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u6cd5\u5f8b\u6846\u67b6<\/h2><p>\u5546\u4e8b\u65b9\u9762\u7684\u60c5\u5f62\u89c4\u5b9a\u4e8e<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u897f\u73ed\u7259\u300a\u8d44\u5408\u516c\u53f8\u6cd5\u300b\u5408\u5e76\u6587\u672c<\/a>\uff1b\u6539\u5236\u3001\u5408\u5e76\u53ca\u5206\u7acb\u5219\u89c4\u5b9a\u4e8e\u89c4\u8303\u7ed3\u6784\u6027\u53d8\u66f4\u7684<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">\u7b2c5\/2023\u53f7\u7687\u5bb6\u6cd5\u4ee4-\u6cd5\u5f8b\uff08Real Decreto-ley\uff09<\/a>\u7b2c\u4e00\u5377\u3002<\/p><p>\u6cd5\u89c4\u660e\u786e\u4e86<strong>\u7531\u8c01\u51fa\u5177\u62a5\u544a<\/strong>\uff1a<\/p><ul><li>\u67d0\u4e9b\u60c5\u5f62\u4e0b\u987b\u7531<strong>\u516c\u53f8\u7684\u5ba1\u8ba1\u5e08<\/strong>\u51fa\u5177\uff1b\u516c\u53f8\u6ca1\u6709\u5ba1\u8ba1\u5e08\u7684\uff0c\u7531\u5546\u4e1a\u767b\u8bb0\u5904\u6216\u8463\u4e8b\u6307\u5b9a\uff08LSC\u7b2c301.3\u6761\u3001\u7b2c303.2\u6761\u53ca\u7b2c323\u6761\uff09\u3002<\/li><li>\u53e6\u4e00\u4e9b\u60c5\u5f62\u4e0b\u987b\u7531\u767b\u8bb0\u5b98\u6307\u5b9a\u7684<strong>\u72ec\u7acb\u4e13\u5bb6<\/strong>\u51fa\u5177\uff1b\u5728\u80a1\u4efd\u6709\u9650\u516c\u53f8\u6392\u9664\u4f18\u5148\u8ba4\u8d2d\u6743\u65f6\uff0c\u8be5\u4e13\u5bb6\u987b\u4e0d\u540c\u4e8e\u516c\u53f8\u7684\u5ba1\u8ba1\u5e08\uff08LSC\u7b2c308.2.a\u6761\uff09\u3002<\/li><li>\u5bf9\u4e8e\u53ef\u8f6c\u6362\u503a\u5238\uff0c\u62a5\u544a\u7531\u5546\u4e1a\u767b\u8bb0\u5904\u6307\u5b9a\u7684\u3001\u4e0d\u540c\u4e8e\u516c\u53f8\u5ba1\u8ba1\u5e08\u7684<strong>\u53e6\u4e00\u540d\u5ba1\u8ba1\u5e08<\/strong>\u51fa\u5177\uff08LSC\u7b2c414.2\u6761\uff09\u3002<\/li><\/ul><p>\u4f5c\u4e3a\u4ea4\u6613\u57fa\u7840\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\u6709<strong>\u6700\u957f\u65f6\u9650<\/strong>\uff1a\u4ee5\u516c\u79ef\u91d1\u8f6c\u589e\u8d44\u672c\u53ca\u56e0\u4e8f\u635f\u51cf\u8d44\u65f6\u4e3a\u516d\u4e2a\u6708\u3002\u5408\u5e76\u65f6\uff0c\u5982\u6700\u8fd1\u4e00\u4efd\u5e74\u5ea6\u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u622a\u6b62\u65e5\u5728\u5408\u5e76\u65b9\u6848\u4e4b\u524d\u516d\u4e2a\u6708\u5185\uff0c\u5373\u53ef\u4f7f\u7528\uff08RDL 5\/2023\u7b2c43\u6761\uff09\u3002<\/p><p>\u5ba1\u9605\u548c\u5546\u5b9a\u7a0b\u5e8f\u9002\u7528IAASB\u7684\u56fd\u9645\u51c6\u5219\uff0c\u800c\u4e0d\u9002\u7528<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u7b2c22\/2015\u53f7\u6cd5\u5f8b<\/a>\uff0c\u56e0\u4e3a\u5b83\u4eec\u4e0d\u5c5e\u4e8e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff08RLAC\u7b2c2.3\u6761\uff09\u3002<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u60c5\u5f62<\/th><th>\u6cd5\u89c4<\/th><th>\u6cd5\u5f8b\u540e\u679c<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4ee5\u503a\u6743\u62b5\u9500\u65b9\u5f0f\u589e\u8d44<\/th><td>LSC\u7b2c301.3\u6761<\/td><td>\u7531\u516c\u53f8\u5ba1\u8ba1\u5e08\u51fa\u5177\u8bc1\u660e\uff0c\u8bc1\u5b9e\u6709\u5173\u503a\u6743\u6570\u636e\u7684\u51c6\u786e\u6027\u3002\u516c\u53f8\u6ca1\u6709\u5ba1\u8ba1\u5e08\u7684\uff0c\u7531\u5546\u4e1a\u767b\u8bb0\u5904\u6307\u5b9a\u3002\u6709\u9650\u8d23\u4efb\u516c\u53f8\u53ea\u9700\u8463\u4e8b\u62a5\u544a\u5373\u53ef\uff08\u7b2c301.2\u6761\uff09<\/td><\/tr><tr><th scope=\"row\">\u4ee5\u516c\u79ef\u91d1\u8f6c\u589e\u8d44\u672c<\/th><td>LSC\u7b2c303.2\u6761<\/td><td>\u7ecf\u80a1\u4e1c\u5927\u4f1a\u6279\u51c6\u3001\u65f6\u9650\u4e0d\u8d85\u8fc7\u516d\u4e2a\u6708\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\uff0c\u7531\u516c\u53f8\u5ba1\u8ba1\u5e08\u6216\u5546\u4e1a\u767b\u8bb0\u5904\u6307\u5b9a\u7684\u5ba1\u8ba1\u5e08\u5ba1\u9a8c<\/td><\/tr><tr><th scope=\"row\">\u56e0\u4e8f\u635f\u51cf\u8d44<\/th><td>LSC\u7b2c323\u6761<\/td><td>\u65f6\u9650\u4e0d\u8d85\u8fc7\u516d\u4e2a\u6708\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\uff0c\u7531\u5ba1\u8ba1\u5e08\u5ba1\u9a8c\u3002\u516c\u53f8\u65e0\u5ba1\u8ba1\u4e49\u52a1\u7684\uff0c\u7531\u8463\u4e8b\u6307\u5b9a\u5ba1\u8ba1\u5e08<\/td><\/tr><tr><th scope=\"row\">\u80a1\u4efd\u6709\u9650\u516c\u53f8\u7684\u975e\u8d27\u5e01\u51fa\u8d44<\/th><td>LSC\u7b2c67\u6761\u548c\u7b2c69\u6761<\/td><td>\u7531\u767b\u8bb0\u5b98\u6307\u5b9a\u7684\u72ec\u7acb\u4e13\u5bb6\u51fa\u5177\u62a5\u544a\uff0c\u7b2c69\u6761\u89c4\u5b9a\u7684\u4f8b\u5916\u60c5\u5f62\u9664\u5916<\/td><\/tr><tr><th scope=\"row\">\u80a1\u4efd\u6709\u9650\u516c\u53f8\u6392\u9664\u4f18\u5148\u8ba4\u8d2d\u6743<\/th><td>LSC\u7b2c308.2.a)\u6761<\/td><td>\u7531\u5546\u4e1a\u767b\u8bb0\u5904\u6307\u5b9a\u3001\u4e0d\u540c\u4e8e\u516c\u53f8\u5ba1\u8ba1\u5e08\u7684\u72ec\u7acb\u4e13\u5bb6\u51fa\u5177\u62a5\u544a<\/td><\/tr><tr><th scope=\"row\">\u516c\u53f8\u5f62\u5f0f\u53d8\u66f4<\/th><td>RDL 5\/2023\u7b2c20.3\u6761\u548c\u7b2c22\u6761<\/td><td>\u516c\u53f8\u8d1f\u6709\u5ba1\u8ba1\u4e49\u52a1\u7684\uff0c\u7531\u5ba1\u8ba1\u5e08\u5c31\u8d44\u4ea7\u8d1f\u503a\u8868\u51fa\u5177\u62a5\u544a\u3002\u4ec5\u5728\u53d8\u66f4\u4e3a\u80a1\u4efd\u6709\u9650\u516c\u53f8\u6216\u80a1\u4efd\u4e24\u5408\u516c\u53f8\u65f6\u624d\u9700\u8981\u4e13\u5bb6\u62a5\u544a<\/td><\/tr><tr><th scope=\"row\">\u5408\u5e76\u4e0e\u5206\u7acb<\/th><td>RDL 5\/2023\u7b2c41\u300143\u300144\u53ca63\u6761<\/td><td>\u8d1f\u6709\u5ba1\u8ba1\u4e49\u52a1\u7684\uff0c\u5408\u5e76\u8d44\u4ea7\u8d1f\u503a\u8868\u987b\u7ecf\u5ba1\u8ba1\u5e08\u5ba1\u9a8c\u3002\u6709\u80a1\u4efd\u6709\u9650\u516c\u53f8\u6216\u80a1\u4efd\u4e24\u5408\u516c\u53f8\u53c2\u4e0e\u65f6\uff0c\u987b\u63d0\u4ea4\u4e13\u5bb6\u62a5\u544a<\/td><\/tr><tr><th scope=\"row\">\u8d85\u8fc730,000 \u6b27\u5143\u7684\u8865\u8d34<\/th><td>\u7b2c38\/2003\u53f7\u6cd5\u5f8b\u7b2c13.3\u6761\u4e4b\u4e8c<\/td><td>\u4e0d\u80fd\u91c7\u7528\u7b80\u5f0f\u5229\u6da6\u8868\u7684\u4f01\u4e1a\uff0c\u987b\u4ee5\u5ba1\u8ba1\u5e08\u8bc1\u660e\u6216\u5546\u5b9a\u7a0b\u5e8f\u62a5\u544a\u8bc1\u660e\u5176\u4ed8\u6b3e\u671f\u9650<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0e489 elementor-widget elementor-widget-html\" data-id=\"7f0e489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">\u670d\u52a1\u5185\u5bb9<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u5ba1\u9605\uff08ISRE 2400\uff09<\/h3><p>\u901a\u8fc7\u8be2\u95ee\u548c\u5206\u6790\u7a0b\u5e8f\u5bf9\u5b8c\u6574\u6216\u4e2d\u671f\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u9605\uff0c\u63d0\u4f9b\u6709\u9650\u4fdd\u8bc1\u3002\u9002\u7528\u4e8e\u94f6\u884c\u3001\u6295\u8d44\u8005\u53ca\u6bcd\u516c\u53f8\u3002<\/p><\/div><div><h3>\u5546\u5b9a\u7a0b\u5e8f\uff08ISRS 4400\uff09<\/h3><p>\u6267\u884c\u4e0e\u60a8\u7ea6\u5b9a\u6216\u7531\u8865\u8d34\u6761\u6b3e\u89c4\u5b9a\u7684\u5177\u4f53\u6d4b\u8bd5\uff0c\u62a5\u544a\u53d1\u73b0\u7684\u4e8b\u9879\uff0c\u4e0d\u53d1\u8868\u610f\u89c1\u3002\u4f8b\u5982\u53ef\u7528\u4e8e\u8bc1\u660e\u4ed8\u6b3e\u671f\u9650\u3001\u6ee1\u8db3\u8d37\u6b3e\u6761\u4ef6\uff08covenants\uff09\u6216\u6838\u67e5\u7279\u5b9a\u9879\u76ee\u3002<\/p><\/div><div><h3>\u589e\u8d44\u4e0e\u51cf\u8d44<\/h3><p>\u5728\u516d\u4e2a\u6708\u65f6\u9650\u5185\uff0c\u5ba1\u9a8c\u4f5c\u4e3a\u4ee5\u516c\u79ef\u91d1\u8f6c\u589e\u8d44\u672c\uff08LSC\u7b2c303.2\u6761\uff09\u6216\u56e0\u4e8f\u635f\u51cf\u8d44\uff08LSC\u7b2c323\u6761\uff09\u4f9d\u636e\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\u3002<\/p><\/div><div><h3>\u503a\u6743\u62b5\u9500<\/h3><p>\u5ba1\u8ba1\u5e08\u5bf9\u62df\u62b5\u9500\u503a\u6743\u6570\u636e\u7684\u51c6\u786e\u6027\u51fa\u5177\u8bc1\u660e\uff0c\u5e76\u4e0e\u4f1a\u8ba1\u8bb0\u5f55\u6838\u5bf9\uff08LSC\u7b2c301.3\u6761\uff09\uff0c\u4ee5\u4fbf\u7eb3\u5165\u516c\u8bc1\u6587\u4e66\u3002<\/p><\/div><div><h3>\u975e\u8d27\u5e01\u51fa\u8d44<\/h3><p>\u7ecf\u767b\u8bb0\u5b98\u6307\u5b9a\uff0c\u5c31\u80a1\u4efd\u6709\u9650\u516c\u53f8\u51fa\u8d44\u8d22\u4ea7\u7684\u4f30\u503c\u51fa\u5177\u72ec\u7acb\u4e13\u5bb6\u62a5\u544a\uff08LSC\u7b2c67\u81f369\u6761\uff09\u3002<\/p><\/div><div><h3>\u516c\u53f8\u5f62\u5f0f\u53d8\u66f4<\/h3><p>\u5ba1\u8ba1\u5e08\u5c31\u6539\u5236\u8d44\u4ea7\u8d1f\u503a\u8868\u51fa\u5177\u62a5\u544a\uff1b\u5982\u6539\u5236\u4e3a\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff0c\u8fd8\u987b\u5bf9\u975e\u8d27\u5e01\u51fa\u8d44\u8fdb\u884c\u4f30\u503c\uff08RDL 5\/2023\u7b2c20\u6761\u548c\u7b2c22\u6761\uff09\u3002<\/p><\/div><div><h3>\u5408\u5e76\u4e0e\u5206\u7acb<\/h3><p>\u5ba1\u9a8c\u5408\u5e76\u6216\u5206\u7acb\u8d44\u4ea7\u8d1f\u503a\u8868\uff1b\u7ecf\u767b\u8bb0\u5b98\u6307\u5b9a\u65f6\uff0c\u5c31\u5408\u5e76\u6216\u5206\u7acb\u65b9\u6848\u51fa\u5177\u72ec\u7acb\u4e13\u5bb6\u62a5\u544a\uff08RDL 5\/2023\u7b2c41\u81f344\u6761\u53ca\u7b2c63\u6761\uff09\u3002<\/p><\/div><div><h3>\u5ba1\u8ba1\u62a5\u544a\u4e4b\u5916\u7684\u8865\u5145\u62a5\u544a<\/h3><p>\u5e94\u76d1\u7ba1\u673a\u6784\u3001\u94f6\u884c\u6216\u8d44\u52a9\u6761\u6b3e\u8981\u6c42\u51fa\u5177\u7684\u8865\u5145\u8bc1\u660e\u3002<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-732eb7b elementor-widget elementor-widget-html\" data-id=\"732eb7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u5de5\u4f5c\u65b9\u5f0f<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u5206\u6790\u4ea4\u6613<\/h3><p>\u786e\u5b9a\u9002\u7528\u7684\u6cd5\u89c4\u3001\u6240\u9700\u7684\u62a5\u544a\u4ee5\u53ca\u5e94\u7531\u8c01\u51fa\u5177\uff1a\u516c\u53f8\u5ba1\u8ba1\u5e08\u3001\u5546\u4e1a\u767b\u8bb0\u5904\u6307\u5b9a\u7684\u5ba1\u8ba1\u5e08\u6216\u72ec\u7acb\u4e13\u5bb6\u3002\u6211\u4eec\u4f1a\u5728\u4e24\u4e09\u5929\u5185\u5b8c\u6210\u3002<\/p><\/li><li><b>02<\/b><h3>\u6307\u5b9a\u4e0e\u4e1a\u52a1\u7ea6\u5b9a<\/h3><p>\u7b7e\u8ba2\u4e1a\u52a1\u7ea6\u5b9a\uff0c\u6216\u6307\u5bfc\u60a8\u5411\u5546\u4e1a\u767b\u8bb0\u5904\u7533\u8bf7\u6307\u5b9a\uff0c\u5e76\u6838\u5b9e\u4e0d\u5b58\u5728\u4e0d\u76f8\u5bb9\u60c5\u5f62\u3002<\/p><\/li><li><b>03<\/b><h3>\u73b0\u573a\u5de5\u4f5c<\/h3><p>\u5ba1\u67e5\u4f5c\u4e3a\u62a5\u544a\u5bf9\u8c61\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\u6216\u4fe1\u606f\u4ee5\u53ca\u652f\u6301\u6027\u6587\u4ef6\u3002\u89c6\u8303\u56f4\u800c\u5b9a\uff0c\u901a\u5e38\u9700\u8981\u4e00\u81f3\u56db\u5468\u3002<\/p><\/li><li><b>04<\/b><h3>\u62a5\u544a\u8349\u7a3f\u4e0e\u58f0\u660e\u4e66<\/h3><p>\u4e0e\u8463\u4e8b\u8ba8\u8bba\u62a5\u544a\u8349\u7a3f\uff0c\u5e76\u53d6\u5f97\u7ba1\u7406\u5c42\u58f0\u660e\u4e66\u3002<\/p><\/li><li><b>05<\/b><h3>\u51fa\u5177\u62a5\u544a<\/h3><p>\u8003\u8651\u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u6700\u957f\u65f6\u9650\uff0c\u53ca\u65f6\u51fa\u5177\u62a5\u544a\uff0c\u4ee5\u4fbf\u53ec\u96c6\u80a1\u4e1c\u5927\u4f1a\u6216\u7b7e\u7f72\u516c\u8bc1\u6587\u4e66\u3002<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4808e46 elementor-widget elementor-widget-html\" data-id=\"4808e46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">\u6240\u9700\u8d44\u6599\u53ca\u4ea4\u4ed8\u6210\u679c<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u6211\u4eec\u9700\u8981\u60a8\u63d0\u4f9b<\/h3><ul><li>\u51b3\u8bae\u8349\u6848\u6216\u62df\u8bae\u4ea4\u6613\u7684\u8bf4\u660e<\/li><li>\u57fa\u51c6\u8d44\u4ea7\u8d1f\u503a\u8868\u53ca\u8be5\u65e5\u7684\u8bd5\u7b97\u5e73\u8861\u8868<\/li><li>\u6cd5\u89c4\u8981\u6c42\u65f6\u7684\u8463\u4e8b\u62a5\u544a<\/li><li>\u62df\u62b5\u9500\u503a\u6743\u7684\u660e\u7ec6\uff0c\u4ee5\u53ca\u5408\u540c\u3001\u53d1\u7968\u548c\u51ed\u8bc1<\/li><li>\u51fa\u8d44\u8d22\u4ea7\u7684\u8bc4\u4f30\u6216\u4f30\u503c\u62a5\u544a<\/li><li>\u6539\u5236\u3001\u5408\u5e76\u6216\u5206\u7acb\u65b9\u6848<\/li><li>\u6700\u8fd1\u4e00\u671f\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u53ca\uff08\u5982\u6709\uff09\u5ba1\u8ba1\u62a5\u544a<\/li><li>\u5546\u5b9a\u7a0b\u5e8f\u4e1a\u52a1\u4e2d\u7ea6\u5b9a\u7684\u7a0b\u5e8f\u6e05\u5355\u6216\u7533\u8bf7\u516c\u544a\u7684\u6761\u6b3e<\/li><\/ul><\/div><div><h3>\u60a8\u5c06\u83b7\u5f97<\/h3><ul><li>\u6309\u9002\u7528\u6cd5\u89c4\u8981\u6c42\u51fa\u5177\u7684\u5ba1\u8ba1\u5e08\u62a5\u544a\u6216\u8bc1\u660e\uff0c\u53ef\u76f4\u63a5\u7eb3\u5165\u516c\u8bc1\u6587\u4e66<\/li><li>\u4ee5\u6d88\u6781\u65b9\u5f0f\u8868\u8ff0\u7ed3\u8bba\u7684\u5ba1\u9605\u62a5\u544a<\/li><li>\u63cf\u8ff0\u6d4b\u8bd5\u53ca\u53d1\u73b0\u4e8b\u9879\u7684\u5546\u5b9a\u7a0b\u5e8f\u62a5\u544a<\/li><li>\u5546\u4e1a\u767b\u8bb0\u5904\u6307\u5b9a\u672c\u6240\u65f6\u51fa\u5177\u7684\u72ec\u7acb\u4e13\u5bb6\u62a5\u544a<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f26a02 elementor-widget elementor-widget-html\" data-id=\"8f26a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u5e38\u89c1\u95ee\u9898<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51b8c89 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"51b8c89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8561\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u6709\u9650\u8d23\u4efb\u516c\u53f8\u4ee5\u503a\u6743\u62b5\u9500\u65b9\u5f0f\u589e\u8d44\uff0c\u662f\u5426\u9700\u8981\u5ba1\u8ba1\u5e08\u62a5\u544a\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8561\"><p>\u6839\u636eLSC\u7b2c301\u6761\uff0c\u4e0d\u9700\u8981\u3002\u5728\u6709\u9650\u8d23\u4efb\u516c\u53f8\u4e2d\uff0c\u76f8\u5173\u503a\u6743\u987b\u5b8c\u5168\u786e\u5b9a\u4e14\u5df2\u5230\u671f\uff0c\u53ea\u9700\u8463\u4e8b\u51fa\u5177\u62a5\u544a\uff0c\u8bf4\u660e\u5176\u4e0e\u4f1a\u8ba1\u8bb0\u5f55\u76f8\u7b26\u5373\u53ef\u3002\u80a1\u4efd\u6709\u9650\u516c\u53f8\u5219\u5fc5\u987b\u63d0\u4f9b\u5ba1\u8ba1\u5e08\u8bc1\u660e\uff08LSC\u7b2c301.3\u6761\uff09\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8562\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u5ba1\u9605\u4e0e\u5ba1\u8ba1\u6709\u4f55\u533a\u522b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8562\"><p>\u5ba1\u8ba1\u63d0\u4f9b\u5408\u7406\u4fdd\u8bc1\uff0c\u6700\u7ec8\u53d1\u8868\u5ba1\u8ba1\u610f\u89c1\u3002\u5ba1\u9605\u4e3b\u8981\u4ee5\u8be2\u95ee\u548c\u5206\u6790\u7a0b\u5e8f\u4e3a\u57fa\u7840\uff0c\u63d0\u4f9b\u6709\u9650\u4fdd\u8bc1\uff0c\u7ed3\u8bba\u4ee5\u6d88\u6781\u65b9\u5f0f\u8868\u8ff0\uff1a\u672a\u53d1\u73b0\u4efb\u4f55\u4e8b\u9879\u4f7f\u6211\u4eec\u8ba4\u4e3a\u4fe1\u606f\u4e0d\u6b63\u786e\u3002\u5ba1\u9605\u901f\u5ea6\u66f4\u5feb\uff0c\u4f46\u5728\u6cd5\u5f8b\u8981\u6c42\u5ba1\u8ba1\u65f6\u4e0d\u80fd\u66ff\u4ee3\u5ba1\u8ba1\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8563\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8563\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u62a5\u544a\u80fd\u5426\u7531\u6211\u4eec\u7684\u5ba1\u8ba1\u5e08\u51fa\u5177\uff0c\u8fd8\u662f\u5fc5\u987b\u7531\u5176\u4ed6\u5ba1\u8ba1\u5e08\u51fa\u5177\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8563\"><p>\u53d6\u51b3\u4e8e\u4ea4\u6613\u7c7b\u578b\u3002\u503a\u6743\u8bc1\u660e\u3001\u4ee5\u516c\u79ef\u91d1\u8f6c\u589e\u8d44\u672c\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\u3001\u56e0\u4e8f\u635f\u51cf\u8d44\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\u4ee5\u53ca\u5408\u5e76\u8d44\u4ea7\u8d1f\u503a\u8868\uff0c\u5747\u7531\u516c\u53f8\u7684\u5ba1\u8ba1\u5e08\uff08\u5982\u6709\uff09\u8d1f\u8d23\u3002\u800c\u5728\u80a1\u4efd\u6709\u9650\u516c\u53f8\u6392\u9664\u4f18\u5148\u8ba4\u8d2d\u6743\u65f6\uff0c\u4e13\u5bb6\u987b\u4e0d\u540c\u4e8e\u516c\u53f8\u5ba1\u8ba1\u5e08\uff08LSC\u7b2c308.2.a\u6761\uff09\uff1b\u53ef\u8f6c\u6362\u503a\u5238\u4e5f\u987b\u7531\u53e6\u4e00\u540d\u5ba1\u8ba1\u5e08\u51fa\u5177\u62a5\u544a\uff08LSC\u7b2c414.2\u6761\uff09\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8564\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" 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href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u897f\u73ed\u72592015\u5e747\u670820\u65e5\u7b2c22\/2015\u53f7\u300a\u5ba1\u8ba1\u6cd5\u300b<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">\u7b2c2\/2021\u53f7\u7687\u5bb6\u6cd5\u4ee4\uff0c\u897f\u73ed\u7259\u300a\u5ba1\u8ba1\u6cd5\u5b9e\u65bd\u6761\u4f8b\u300b\uff08\u7b2c2\u6761\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">\u897f\u73ed\u72592003\u5e7411\u670817\u65e5\u7b2c38\/2003\u53f7\u300a\u8865\u8d34\u6cd5\u300b\uff08\u7b2c13.3\u6761\u4e4b\u4e8c\uff09<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC\uff1a\u5ba1\u8ba1\u6cd5\u89c4<\/a><\/li><\/ul><p class=\"ca-note\">\u4e00\u822c\u6027\u4fe1\u606f\uff0c\u66f4\u65b0\u81f32026\u5e7410\u670813\u65e5\u3002\u4e0d\u80fd\u66ff\u4ee3\u5bf9\u60a8\u5177\u4f53\u60c5\u51b5\u7684\u5206\u6790\u3002<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1785b1 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b1785b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u76f8\u5173\u6587\u7ae0<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/zh\/blog\/%e4%bc%91%e7%9c%a0%e5%85%ac%e5%8f%b8%e6%9c%aa%e5%a4%87%e6%a1%88%e8%b4%a6%e7%9b%ae\/\"><small>2026-10-20 \u00b7 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elementor-widget-heading\" data-id=\"5a21081\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u76f8\u5173\u670d\u52a1<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c2a718 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3c2a718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u60a8\u53ef\u80fd\u8fd8\u611f\u5174\u8da3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-affd010 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"affd010\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-997c49b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"997c49b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/zh\/\u670d\u52a1\/\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7a7509 elementor-widget elementor-widget-html\" data-id=\"a7a7509\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4c06f9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b4c06f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810eeea ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"810eeea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u6211\u4eec\u4ee5\u6700\u9ad8\u7684\u8d28\u91cf\u6807\u51c6\u548c\u4e13\u4e1a\u4e25\u8c28\u6001\u5ea6\u5f00\u5c55\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c5ef24 elementor-widget elementor-widget-html\" data-id=\"8c5ef24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u6cd5\u5b9a\u5ba1\u8ba1<\/span><span>\u81ea\u613f\u5ba1\u8ba1<\/span><span>\u5408\u5e76\u8d22\u52a1\u62a5\u8868<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7f0f26 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d7f0f26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9889c78 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9889c78\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/zh\/\u670d\u52a1\/\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b88e714 elementor-widget elementor-widget-html\" data-id=\"b88e714\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74ac440 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"74ac440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88cbb91 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"88cbb91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u4f9d\u636e\u897f\u73ed\u7259\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\u51c6\u5219\uff08NIA-ES-SP\uff09\u5f00\u5c55\u7684\u4e13\u4e1a\u5ba1\u8ba1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e23393d elementor-widget elementor-widget-html\" data-id=\"e23393d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u4e3a\u5730\u65b9\u653f\u5e9c\u5b9e\u4f53\u63d0\u4f9b\u7ecf\u6d4e\u4e0e\u4f1a\u8ba1\u652f\u6301<\/span><span>\u5730\u65b9\u653f\u5e9c\u5b9e\u4f53\u8d44\u4ea7\u7ba1\u7406<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c163e1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6c163e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-bf8bf05 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bf8bf05\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/zh\/\u670d\u52a1\/\u53ef\u6301\u7eed\u53d1\u5c55\u9274\u8bc1\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbe77ab elementor-widget elementor-widget-html\" data-id=\"bbe77ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee564b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ee564b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u53ef\u6301\u7eed\u53d1\u5c55\u53ca\u975e\u8d22\u52a1\u4fe1\u606f<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4451f38 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4451f38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u4f9d\u636e\u73b0\u884c\u6cd5\u89c4\u5bf9\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u8fdb\u884c\u9274\u8bc1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b45e70b elementor-widget elementor-widget-html\" data-id=\"b45e70b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff08CSRD\uff09<\/span><span>\u975e\u8d22\u52a1\u4fe1\u606f\u62a5\u544a\uff08\u7b2c11\/2018\u53f7\u6cd5\u5f8b\uff09<\/span><span>ESG\u72ec\u7acb\u9274\u8bc1<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56a923c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"56a923c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa7a84d e-con-full ca-cta e-flex e-con 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