{"id":19617,"date":"2026-10-28T17:27:18","date_gmt":"2026-10-28T09:27:18","guid":{"rendered":"https:\/\/blog.roboadvisor.com.tw\/?p=19617"},"modified":"2026-10-28T17:27:18","modified_gmt":"2026-10-28T09:27:18","slug":"%e5%93%a1%e5%b7%a5%e5%83%b9%e5%80%bc%e4%b8%bb%e5%bc%b5%ef%bc%88evp%ef%bc%89%e6%98%af%e4%bb%80%e9%ba%bc%ef%bc%9f%e8%b2%a1%e5%8b%99%e5%81%a5%e5%ba%b7%e7%a6%8f%e5%88%a9%e6%80%8e%e9%ba%bc%e6%94%be","status":"publish","type":"post","link":"https:\/\/blog.roboadvisor.com.tw\/?p=19617","title":{"rendered":"\u54e1\u5de5\u50f9\u503c\u4e3b\u5f35\uff08EVP\uff09\u662f\u4ec0\u9ebc\uff1f\u8ca1\u52d9\u5065\u5eb7\u798f\u5229\u600e\u9ebc\u653e\u9032\u53bb"},"content":{"rendered":"<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2026\/03\/pexels-bas-geerlings-24827302-6726378.jpg\" alt=\"\"\/><\/figure>\n\n<p class=\"wp-block-paragraph\">\u54e1\u5de5\u50f9\u503c\u4e3b\u5f35\u5e38\u88ab\u7576\u6210\u5fb5\u624d\u5ee3\u544a\u4e0a\u7684\u4e00\u53e5\u53e3\u865f\uff0c\u5beb\u5f97\u6f02\u4eae\u5c31\u597d\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u904e 59% \u7684\u7f8e\u570b\u53d7\u50f1\u8005\u8868\u793a\u6b64\u523b\u6b63\u70ba\u8ca1\u52d9\u611f\u5230\u58d3\u529b\uff0c53% \u7684\u7dca\u6025\u5099\u7528\u91d1\u4e0d\u5230 5,000 \u7f8e\u5143\uff08PwC\uff0c2026 \u5e74 1 \u6708\u8abf\u67e5\u3001\u8fd1 3,500 \u4eba\uff09<sup>[1]<\/sup>\uff0c\u8ca1\u52d9\u58d3\u529b\u56e0\u6b64\u9032\u5165\u4e86\u54e1\u5de5\u50f9\u503c\u4e3b\u5f35\uff08EVP\uff0cEmployee Value Proposition\uff09\u7684\u7bc4\u570d\uff0c\u4e5f\u6210\u70ba<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15276\">\u4f01\u696d\u7559\u624d\u8a08\u756b<\/a>\u88e1\u6210\u672c\u76f8\u5c0d\u4f4e\u3001\u53c8\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u4e00\u584a\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u54e1\u5de5\u50f9\u503c\u4e3b\u5f35\u662f\u516c\u53f8\u5c0d\u54e1\u5de5\u300c\u5728\u9019\u88e1\u5de5\u4f5c\u80fd\u5f97\u5230\u4ec0\u9ebc\u300d\u7684\u6574\u9ad4\u627f\u8afe\uff0c\u5305\u542b\u85aa\u916c\u3001\u798f\u5229\u3001\u8077\u6daf\u3001\u5de5\u4f5c\u8207\u6587\u5316\uff0cGartner \u6307\u51fa\uff0c\u80fd\u514c\u73fe EVP \u7684\u7d44\u7e54\uff0c\u5e74\u96e2\u8077\u7387\u53ef\u964d\u4f4e\u7d04 69%<sup>[2]<\/sup>\uff0c\u8ca1\u52d9\u5065\u5eb7\u798f\u5229\u8981\u6210\u70ba EVP \u7684\u4e00\u90e8\u5206\uff0c\u689d\u4ef6\u662f\u54e1\u5de5\u770b\u5f97\u61c2\u3001\u7b97\u5f97\u51fa\u81ea\u5df1\u62ff\u5230\u591a\u5c11\uff0c\u4e26\u6e05\u695a\u77e5\u9053\u9650\u5236\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u54e1\u5de5\u50f9\u503c\u4e3b\u5f35\uff08EVP\uff09\u662f\u4ec0\u9ebc<\/h2>\n\n<p class=\"wp-block-paragraph\">\u54e1\u5de5\u50f9\u503c\u4e3b\u5f35\u662f\u96c7\u4e3b\u5c0d\u54e1\u5de5\u7684\u4ea4\u63db\u689d\u4ef6\uff0c\u54e1\u5de5\u6295\u5165\u6642\u9593\u8207\u80fd\u529b\uff0c\u516c\u53f8\u63d0\u4f9b\u85aa\u916c\u3001\u798f\u5229\u3001\u6210\u9577\u6a5f\u6703\u3001\u5de5\u4f5c\u5167\u5bb9\u8207\u7d44\u7e54\u6587\u5316\uff0c\u85aa\u916c\u7b56\u7565\u56de\u7b54\u300c\u7d66\u591a\u5c11\u300d\uff0cEVP \u56de\u7b54\u300c\u70ba\u4ec0\u9ebc\u9078\u64c7\u5728\u9019\u88e1\u5de5\u4f5c\u3001\u70ba\u4ec0\u9ebc\u7e7c\u7e8c\u7559\u4e0b\u300d\uff0c\u5169\u8005\u7bc4\u570d\u4e0d\u540c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">EVP \u548c\u96c7\u4e3b\u54c1\u724c\uff08employer brand\uff09\u5e38\u88ab\u6df7\u7528\uff0c\u6253\u500b\u6bd4\u65b9\uff0cEVP \u662f\u9910\u5ef3\u7684\u83dc\u55ae\uff0c\u5beb\u7684\u662f\u5eda\u623f\u5be6\u969b\u7aef\u5f97\u51fa\u4f86\u7684\u83dc\uff0c\u96c7\u4e3b\u54c1\u724c\u662f\u5916\u9762\u7684\u98df\u8a55\uff0c\u524d\u8005\u6c92\u6709\u505a\u5230\uff0c\u5f8c\u8005\u518d\u600e\u9ebc\u5305\u88dd\u4e5f\u6490\u4e0d\u4e45\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">Gartner \u53e6\u6307\u51fa\uff0c\u6709\u6548\u50b3\u9054 EVP \u7684\u7d44\u7e54\uff0c\u65b0\u9032\u54e1\u5de5\u7684\u6295\u5165\u627f\u8afe\u53ef\u63d0\u9ad8\u8fd1 30%<sup>[2]<\/sup>\uff0c\u4e0d\u904e\u9019\u7d44\u6578\u5b57\u4f86\u81ea\u570b\u969b\u4f01\u696d\u6a23\u672c\uff0c\u53f0\u7063\u4f01\u696d\u53ef\u4ee5\u53c3\u8003\u65b9\u5411\uff0c\u4e0d\u5b9c\u76f4\u63a5\u5957\u7528\u5e45\u5ea6\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u8ca1\u52d9\u58d3\u529b\u70ba\u4ec0\u9ebc\u6210\u70ba\u7559\u624d\u8b70\u984c<\/h2>\n\n<p class=\"wp-block-paragraph\">PwC 2026 \u5e74\u54e1\u5de5\u8ca1\u52d9\u5065\u5eb7\u8abf\u67e5\uff08Employee Financial Wellness Survey\uff09\u7684\u4e3b\u8981\u6578\u5b57\u5982\u4e0b<sup>[1]<\/sup>\uff1a<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u6307\u6a19<\/th>\n<th>\u6bd4\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u76ee\u524d\u70ba\u8ca1\u52d9\u611f\u5230\u58d3\u529b<\/td>\n<td>59%<\/td>\n<\/tr>\n<tr>\n<td>\u85aa\u8cc7\u8ddf\u4e0d\u4e0a\u751f\u6d3b\u6210\u672c<\/td>\n<td>49%<\/td>\n<\/tr>\n<tr>\n<td>\u7dca\u6025\u5099\u7528\u91d1\u4e0d\u5230 5,000 \u7f8e\u5143<\/td>\n<td>53%<\/td>\n<\/tr>\n<tr>\n<td>\u7dca\u6025\u5099\u7528\u91d1\u4e0d\u5230 1,000 \u7f8e\u5143<\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td>\u8a8d\u70ba\u672a\u4f86\u5f88\u53ef\u80fd\u63d0\u524d\u52d5\u7528\u9000\u4f11\u91d1<\/td>\n<td>52%<\/td>\n<\/tr>\n<tr>\n<td>X \u4e16\u4ee3\u6709\u4fe1\u5fc3\u4f9d\u8a08\u756b\u6642\u9593\u9000\u4f11<\/td>\n<td>38%<\/td>\n<\/tr>\n<tr>\n<td>\u5f88\u6709\u52d5\u6a5f\u5b78\u7fd2\u7406\u8ca1\u6280\u80fd<\/td>\n<td>48%<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\uff1aPwC\uff0c2026 Employee Financial Wellness Survey\uff082026-04-14 \u767c\u5e03\uff0c2026 \u5e74 1 \u6708\u7dda\u4e0a\u8abf\u67e5\u7f8e\u570b\u8fd1 3,500 \u540d\u53d7\u50f1\u8005\uff09<\/p>\n\n<p class=\"wp-block-paragraph\">\u9019\u662f\u7f8e\u570b\u6a23\u672c\uff0c\u53f0\u7063\u7684\u5132\u84c4\u7fd2\u6163\u8207\u793e\u6703\u4fdd\u96aa\u5236\u5ea6\u4e0d\u540c\uff0c\u6bd4\u4f8b\u4e0d\u80fd\u76f4\u63a5\u6bd4\u8f03\uff0c\u65b9\u5411\u4ecd\u6709\u53c3\u8003\u50f9\u503c\uff0c\u8ca1\u52d9\u58d3\u529b\u6703\u5206\u6563\u5de5\u4f5c\u6ce8\u610f\u529b\uff0c\u4e5f\u8b93\u54e1\u5de5\u66f4\u65e9\u52d5\u7528\u9000\u4f11\u6e96\u5099\uff0c\u800c\u5f88\u60f3\u5b78\u7406\u8ca1\u7684\u4eba\u63a5\u8fd1\u4e00\u534a\uff0c\u9700\u6c42\u78ba\u5be6\u5b58\u5728\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u96e2\u8077\u7684\u4ee3\u50f9\u5247\u6709\u8f03\u4e00\u81f4\u7684\u4f30\u8a08\uff0cGallup \u4f30\u8a08\u66ff\u63db\u4e00\u540d\u54e1\u5de5\u7684\u6210\u672c\u7d04\u70ba\u5176\u5e74\u85aa\u7684 0.5 \u5230 2 \u500d\uff0c\u4e26\u7a31\u9019\u662f\u4fdd\u5b88\u4f30\u8a08<sup>[3]<\/sup>\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u8ca1\u52d9\u5065\u5eb7\u798f\u5229\u7684\u56db\u500b\u5c64\u6b21<\/h2>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u5c64\u6b21<\/th>\n<th>\u54e1\u5de5\u9762\u5c0d\u7684\u554f\u984c<\/th>\n<th>\u53f0\u7063\u4f01\u696d\u5e38\u898b\u7684\u505a\u6cd5<\/th>\n<th>\u516c\u53f8\u6210\u672c\u6027\u8cea<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u9000\u4f11\u4fdd\u969c<\/td>\n<td>\u6cd5\u5b9a\u52de\u9000\u5920\u4e0d\u5920\u3001\u9084\u5dee\u591a\u5c11<\/td>\n<td>\u52de\u9000\u6cd5\u5b9a\u63d0\u7e73\u3001\u9f13\u52f5\u52de\u9000\u81ea\u63d0\u3001\u54e1\u5de5\u798f\u5132\u4fe1\u8a17\u3001\u54e1\u5de5\u6301\u80a1\u4fe1\u8a17<\/td>\n<td>\u63d0\u7e73\u6216\u88dc\u52a9\uff0c\u6301\u7e8c\u6027\u652f\u51fa<\/td>\n<\/tr>\n<tr>\n<td>\u7dca\u6025\u5099\u7528\u91d1<\/td>\n<td>\u610f\u5916\u652f\u51fa\u6642\u53ea\u80fd\u52d5\u7528\u9000\u4f11\u6e96\u5099\u6216\u501f\u9ad8\u5229\u8cb8\u6b3e<\/td>\n<td>\u6025\u96e3\u6551\u52a9\u3001\u8077\u5de5\u798f\u5229\u59d4\u54e1\u6703\u88dc\u52a9\u3001\u5132\u84c4\u578b\u798f\u5229<\/td>\n<td>\u4f9d\u8a2d\u8a08\u800c\u5b9a<\/td>\n<\/tr>\n<tr>\n<td>\u8ca0\u50b5\u7ba1\u7406<\/td>\n<td>\u4fe1\u7528\u5361\u5faa\u74b0\u3001\u4fe1\u7528\u8cb8\u6b3e\u5229\u7387\u9ad8\u65bc\u591a\u6578\u6295\u8cc7\u7684\u53ef\u80fd\u5831\u916c<\/td>\n<td>\u7406\u8ca1\u8b1b\u5ea7\u3001\u500b\u5225\u8aee\u8a62\u7ba1\u9053<\/td>\n<td>\u4f4e<\/td>\n<\/tr>\n<tr>\n<td>\u8ca1\u52d9\u77e5\u8b58<\/td>\n<td>\u770b\u4e0d\u61c2\u516c\u53f8\u798f\u5229\u7684\u50f9\u503c\u3001\u4e0d\u6703\u6bd4\u8f03\u9078\u9805<\/td>\n<td>\u65b0\u4eba\u8aaa\u660e\u3001\u5e74\u5ea6\u798f\u5229\u8aaa\u660e\u3001\u7406\u8ca1\u6559\u80b2<\/td>\n<td>\u4f4e<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u56db\u500b\u5c64\u6b21\u5f7c\u6b64\u76f8\u95dc\uff0c\u9000\u4f11\u4fdd\u969c\u7d66\u7684\u662f\u5de5\u5177\uff0c\u8ca1\u52d9\u77e5\u8b58\u6c7a\u5b9a\u54e1\u5de5\u80fd\u4e0d\u80fd\u7528\u597d\u9019\u4e9b\u5de5\u5177\uff0c\u7dca\u6025\u5099\u7528\u91d1\u4e0d\u8db3\u7684\u54e1\u5de5\uff0c\u6700\u53ef\u80fd\u5728\u7b2c\u4e00\u6b21\u610f\u5916\u6642\u5c31\u628a\u9577\u671f\u5132\u84c4\u63d0\u524d\u9818\u51fa\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7528\u83dc\u55ae\u4f86\u770b\uff0c\u9000\u4f11\u4fdd\u969c\u662f\u4e3b\u83dc\uff0c\u7dca\u6025\u5099\u7528\u91d1\u548c\u8ca0\u50b5\u7ba1\u7406\u662f\u524d\u83dc\uff0c\u8ca1\u52d9\u77e5\u8b58\u5247\u662f\u670d\u52d9\u751f\u628a\u83dc\u8b1b\u6e05\u695a\u7684\u90a3\u5e7e\u53e5\u8a71\uff0c\u5c11\u4e86\u5b83\uff0c\u4e3b\u83dc\u518d\u597d\uff0c\u5ba2\u4eba\u4e5f\u4e0d\u77e5\u9053\u600e\u9ebc\u5403\u3002<\/p>\n\n\n<div class=\"wp-block-group alpha-cta alpha-cta-mid alpha-cta-inst has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"border-left-color:#006ece;border-left-width:4px;background-color:#f3f7fb;padding:16px 20px\">\n<p class=\"wp-block-paragraph\"><strong>\u60f3\u770b\u5176\u4ed6\u4f01\u696d\u600e\u9ebc\u8a2d\u8a08\u7559\u624d\u65b9\u6848\uff1f<\/strong><\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-7b4500cd wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/urli.ai\/4aab5rKl\" style=\"border-radius:50px;color:#ffffff;background-color:#c9a961;border:2px solid #c9a961;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);line-height:1.4;padding:10px 26px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u514d\u8cbb\u9818\u53d6\u300a\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357\u300b<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">\u53f0\u7063\u4f01\u696d\u53ef\u4ee5\u7528\u7684\u5de5\u5177\u8207\u7a05\u8ca0<\/h2>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u5de5\u5177<\/th>\n<th>\u4f9d\u64da\u6216\u6027\u8cea<\/th>\n<th>\u9322\u653e\u5728\u54ea<\/th>\n<th>\u54e1\u5de5\u7aef\u7a05\u8ca0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u52de\u9000\u6cd5\u5b9a\u63d0\u7e73<\/td>\n<td>\u96c7\u4e3b\u6bcf\u6708\u4e0d\u4f4e\u65bc\u5de5\u8cc7 6%\uff08\u52de\u5de5\u9000\u4f11\u91d1\u689d\u4f8b\u7b2c 14 \u689d\uff09<sup>[4]<\/sup><\/td>\n<td>\u52de\u4fdd\u5c40\u500b\u4eba\u5c08\u6236\uff0c60 \u6b72\u8d77\u8acb\u9818<\/td>\n<td>\u63d0\u7e73\u6642\u4e0d\u8a08\u5165\u85aa\u8cc7\u6240\u5f97\uff0c\u9818\u53d6\u6642\u4f9d\u9000\u8077\u6240\u5f97\u898f\u5b9a<\/td>\n<\/tr>\n<tr>\n<td>\u52de\u9000\u81ea\u63d0<\/td>\n<td>\u52de\u5de5\u5728\u5de5\u8cc7 6% \u5167\u81ea\u9858\u63d0\u7e73\uff1b2026-08-01 \u8d77\u52de\u5de5\u7533\u8acb\uff0c\u96c7\u4e3b\u4e0d\u5f97\u62d2\u7d55\uff08\u65bd\u884c\u7d30\u5247\u7b2c 21 \u689d\uff09<sup>[5]<\/sup><\/td>\n<td>\u540c\u4e0a<\/td>\n<td>\u81ea\u63d0\u91d1\u984d\u4e0d\u8a08\u5165\u63d0\u7e73\u5e74\u5ea6\u85aa\u8cc7\u6240\u5f97\uff08\u689d\u4f8b\u7b2c 14 \u689d\u7b2c 3 \u9805\uff09<sup>[4]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u54e1\u5de5\u798f\u5132\u4fe1\u8a17<\/td>\n<td>\u516c\u53f8\u81ea\u8a02\u798f\u5229\u8a08\u756b\uff0c\u54e1\u5de5\u81ea\u63d0\u3001\u516c\u53f8\u88dc\u52a9\uff0c\u4ea4\u4fe1\u8a17\u9280\u884c\u5206\u6563\u6295\u8cc7<\/td>\n<td>\u4fe1\u8a17\u5c08\u6236\uff0c\u4f9d\u8a08\u756b\u8fa6\u6cd5\u9818\u56de<\/td>\n<td>\u516c\u53f8\u88dc\u52a9\u5be6\u52d9\u4e0a\u5217\u54e1\u5de5\u7576\u5e74\u5ea6\u85aa\u8cc7\u6240\u5f97\uff0c\u4ee5\u570b\u7a05\u5c40\u8a8d\u5b9a\u70ba\u6e96<sup>[6]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u54e1\u5de5\u6301\u80a1\u4fe1\u8a17<\/td>\n<td>\u4ee5\u4e0a\u5e02\u6ac3\u516c\u53f8\u70ba\u4e3b\uff0c\u4fe1\u8a17\u8cc7\u91d1\u8cb7\u81ea\u5bb6\u80a1\u7968<\/td>\n<td>\u4fe1\u8a17\u5c08\u6236<\/td>\n<td>\u540c\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u5718\u9ad4\u5e74\u91d1\u4fdd\u96aa<\/td>\n<td>\u516c\u53f8\u70ba\u54e1\u5de5\u6295\u4fdd\u3001\u8ca0\u64d4\u4fdd\u8cbb<\/td>\n<td>\u4fdd\u96aa\u516c\u53f8\uff0c\u4f9d\u4fdd\u55ae\u689d\u4ef6\u7d66\u4ed8<\/td>\n<td>\u5718\u9ad4\u58fd\u96aa\u3001\u5065\u5eb7\u96aa\u3001\u50b7\u5bb3\u96aa\u3001\u5e74\u91d1\u96aa\u4fdd\u8cbb\u5408\u8a08\u6bcf\u4eba\u6bcf\u6708 2,000 \u5143\u5167\u514d\u8996\u70ba\u54e1\u5de5\u85aa\u8cc7\u6240\u5f97\uff08\u71df\u6240\u7a05\u67e5\u6838\u6e96\u5247\u7b2c 83 \u689d\uff09<sup>[7]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u7406\u8ca1\u6559\u80b2<\/td>\n<td>\u516c\u53f8\u81ea\u8a02<\/td>\n<td>\u2014<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u9019\u4e9b\u5de5\u5177\u53ef\u4ee5\u758a\u52a0\uff0c\u52de\u9000\u662f\u6cd5\u5b9a\u5e95\u7dda\uff0c\u81ea\u63d0\u662f\u54e1\u5de5\u7684\u9078\u64c7\uff0c\u4fe1\u8a17\u8207\u4fdd\u96aa\u985e\u798f\u5229\u662f\u516c\u53f8\u5728\u6cd5\u5b9a\u4e4b\u4e0a\u7684\u52a0\u78bc\uff0c\u4e5f\u662f EVP \u6700\u80fd\u62c9\u958b\u5dee\u8ddd\u7684\u5730\u65b9\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5404\u7a2e\u52a0\u78bc\u505a\u6cd5\u7684\u9322\u6b78\u8ab0\u3001\u4f55\u6642\u80fd\u9818\u3001\u80fd\u4e0d\u80fd\u9644\u5e74\u8cc7\u689d\u4ef6\uff0c\u6bd4\u8f03\u5728<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15320\">\u4f01\u696d\u9000\u4f11\u91d1\u65b9\u6848\uff1a\u52de\u9000 6% \u4e4b\u5916\uff0c\u96c7\u4e3b\u80fd\u600e\u9ebc\u52a0\u78bc<\/a>\uff0c\u798f\u5132\u4fe1\u8a17\u7684\u7a05\u3001\u6703\u8a08\u8207\u96e2\u8077\u9818\u56de\uff0c\u898b<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15332\">\u54e1\u5de5\u798f\u5132\u4fe1\u8a17\u662f\u4ec0\u9ebc\uff1fHR \u6700\u5e38\u554f\u7684 24 \u500b\u554f\u984c<\/a>\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u5beb\u9032 EVP \u524d\uff0c\u6700\u5e38\u88ab\u5ffd\u7565\u7684\u4e09\u4ef6\u4e8b<\/h2>\n\n<h3 class=\"wp-block-heading\">\u4e00\u3001\u516c\u53f8\u88dc\u52a9\u5728\u63d0\u64a5\u7576\u5e74\u5c31\u8981\u7e73\u7a05<\/h3>\n\n<p class=\"wp-block-paragraph\">\u798f\u5132\u4fe1\u8a17\u8207\u6301\u80a1\u4fe1\u8a17\u7684\u516c\u53f8\u88dc\u52a9\uff0c\u5be6\u52d9\u4e0a\u5728\u63d0\u64a5\u7576\u5e74\u5c31\u5217\u70ba\u54e1\u5de5\u85aa\u8cc7\u6240\u5f97\uff0c\u5373\u4f7f\u9322\u9396\u5728\u4fe1\u8a17\u88e1\u3001\u8981\u5f85\u6eff\u5e74\u8cc7\u624d\u80fd\u5168\u6578\u9818\u56de<sup>[6]<\/sup>\uff0c\u54e1\u5de5\u82e5\u5728\u5e74\u5e95\u5831\u7a05\u6642\u624d\u767c\u73fe\uff0c\u5c0d\u798f\u5229\u7684\u597d\u611f\u6703\u5148\u6253\u6298\uff08\u5c31\u50cf\u5403\u5b8c\u624d\u767c\u73fe\u83dc\u55ae\u6c92\u5beb\u670d\u52d9\u8cbb\uff09\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u4e8c\u3001\u6709\u5e74\u8cc7\u689d\u4ef6\u7684\u798f\u5229\uff0c\u6027\u8cea\u6703\u6539\u8b8a<\/h3>\n\n<p class=\"wp-block-paragraph\">\u9644\u9818\u56de\u689d\u4ef6\u7684\u516c\u53f8\u88dc\u52a9\u6709\u7559\u4eba\u6548\u679c\uff0c\u5c0d\u54e1\u5de5\u4f86\u8aaa\u4e5f\u662f\u300c\u63d0\u65e9\u96e2\u958b\u5c31\u62ff\u4e0d\u5230\u300d\u7684\u689d\u4ef6\uff0c\u8aaa\u660e\u6642\u5169\u9762\u90fd\u8981\u8b1b\uff0c\u54e1\u5de5\u624d\u4e0d\u6703\u89ba\u5f97\u88ab\u7d81\u4f4f\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u4e09\u3001\u6301\u80a1\u985e\u798f\u5229\u6703\u628a\u5132\u84c4\u96c6\u4e2d\u5728\u4e00\u5bb6\u516c\u53f8<\/h3>\n\n<p class=\"wp-block-paragraph\">\u54e1\u5de5\u7684\u85aa\u6c34\u5df2\u7d93\u4f86\u81ea\u9019\u5bb6\u516c\u53f8\uff0c\u5132\u84c4\u518d\u62bc\u5728\u540c\u4e00\u6a94\u80a1\u7968\u4e0a\uff0c\u666f\u6c23\u53cd\u8f49\u6642\u53ef\u80fd\u540c\u6642\u9047\u5230\u6e1b\u85aa\u8207\u80a1\u50f9\u4e0b\u8dcc\uff0c\u6301\u80a1\u4fe1\u8a17\u7684\u8a2d\u8a08\u8207\u9818\u56de\u898f\u5247\u898b<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15328\">\u54e1\u5de5\u6301\u80a1\u4fe1\u8a17\u5b8c\u5168\u89e3\u6790<\/a>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u53ea\u8b1b\u597d\u8655\u7684\u798f\u5229\u8aaa\u660e\uff0c\u65e5\u5f8c\u9047\u5230\u5e02\u5834\u4e0b\u8dcc\u6216\u96e2\u8077\u722d\u8b70\u6642\u53cd\u800c\u50b7\u5bb3\u4fe1\u4efb\uff0c\u6295\u8cc7\u6709\u6f32\u6709\u8dcc\u3001\u88dc\u52a9\u8981\u8ab2\u7a05\u3001\u53ef\u80fd\u9644\u5e74\u8cc7\u689d\u4ef6\uff0c\u9019\u4e09\u53e5\u8a71\u653e\u5728\u8aaa\u660e\u7684\u7b2c\u4e00\u9801\uff0c\u6bd4\u653e\u5728\u9644\u4ef6\u66f4\u6709\u7528\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u8b93\u54e1\u5de5\u770b\u5f97\u898b\uff1a\u4e00\u500b\u8a66\u7b97<\/h2>\n\n<p class=\"wp-block-paragraph\">\u54e1\u5de5\u8a18\u5f97\u7684\u5f80\u5f80\u662f\u81ea\u5df1\u7684\u6578\u5b57\uff0c\u5047\u8a2d\u516c\u53f8\u6bcf\u6708\u66ff\u6bcf\u4f4d\u53c3\u52a0\u54e1\u5de5\u88dc\u52a9 2,000 \u5143\uff0c\u653e\u9032\u5206\u6563\u6295\u8cc7\u7684\u798f\u5132\u4fe1\u8a17\uff0c\u5341\u5e74\u5f8c\u7684\u7d2f\u7a4d\u5982\u4e0b\uff08\u8a66\u7b97\uff0c\u4e0d\u542b\u54e1\u5de5\u81ea\u63d0\u3001\u8cbb\u7528\u8207\u7a05\u8ca0\uff0c\u5831\u916c\u7387\u70ba\u5047\u8a2d\u503c\uff0c\u975e\u9810\u6e2c\uff09\uff1a<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u5047\u8a2d\u5e74\u5831\u916c\u7387<\/th>\n<th style=\"text-align: right;\">\u5341\u5e74\u516c\u53f8\u88dc\u52a9\u672c\u91d1<\/th>\n<th style=\"text-align: right;\">\u5341\u5e74\u5f8c\u7d2f\u7a4d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0%<\/td>\n<td style=\"text-align: right;\">240,000 \u5143<\/td>\n<td style=\"text-align: right;\">240,000 \u5143<\/td>\n<\/tr>\n<tr>\n<td>3%<\/td>\n<td style=\"text-align: right;\">240,000 \u5143<\/td>\n<td style=\"text-align: right;\">\u7d04 279,000 \u5143<\/td>\n<\/tr>\n<tr>\n<td>5%<\/td>\n<td style=\"text-align: right;\">240,000 \u5143<\/td>\n<td style=\"text-align: right;\">\u7d04 311,000 \u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8a08\u7b97\u65b9\u5f0f\uff1a\u6bcf\u6708 2,000 \u5143\u3001120 \u500b\u6708\uff0c\u6309\u6708\u8907\u5229\uff1b\u5be6\u969b\u7d50\u679c\u4f9d\u6295\u8cc7\u6a19\u7684\u8207\u5e02\u5834\u800c\u5b9a\uff0c\u4e5f\u53ef\u80fd\u4f4e\u65bc\u672c\u91d1<\/p>\n\n<p class=\"wp-block-paragraph\">\u540c\u4e00\u7b46\u9810\u7b97\uff0c\u82e5\u5beb\u5728\u798f\u5229\u6e05\u55ae\u4e0a\u53ea\u662f\u300c\u798f\u5132\u4fe1\u8a17\u88dc\u52a9\u6bcf\u6708 2,000 \u5143\u300d\u4e00\u884c\u5b57\uff0c\u63db\u6210\u54e1\u5de5\u6bcf\u5e74\u6536\u5230\u4e00\u4efd\u5c0d\u5e33\uff0c\u5217\u51fa\u516c\u53f8\u4eca\u5e74\u63d0\u64a5\u591a\u5c11\u3001\u5e33\u6236\u7d2f\u7a4d\u5230\u54ea\u88e1\u3001\u9084\u8981\u5f85\u591a\u4e45\u624d\u80fd\u5168\u6578\u9818\u56de\uff0c\u54e1\u5de5\u624d\u7b97\u5f97\u51fa\u9019\u9805\u798f\u5229\u7684\u50f9\u503c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u83dc\u55ae\u4e0a\u6a19\u4e86\u50f9\uff0c\u5ba2\u4eba\u624d\u77e5\u9053\u81ea\u5df1\u9ede\u7684\u662f\u4ec0\u9ebc\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5c0d\u5916\u62db\u52df\u6642\uff0c\u540c\u6a23\u7684\u8cc7\u8a0a\u53ef\u4ee5\u5beb\u9032\u8077\u7f3a\u8aaa\u660e\u8207\u516c\u53f8\u798f\u5229\u9801\uff0c\u5305\u62ec\u6709\u54ea\u4e9b\u9000\u4f11\u8207\u5132\u84c4\u798f\u5229\u3001\u516c\u53f8\u63d0\u64a5\u7684\u898f\u5247\u3001\u9818\u56de\u689d\u4ef6\uff0c\u5019\u9078\u4eba\u6bd4\u8f03\u9304\u53d6\u901a\u77e5\u6642\uff0c\u624d\u770b\u5f97\u5230\u85aa\u8cc7\u4ee5\u5916\u7684\u5dee\u7570\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u600e\u9ebc\u5224\u65b7\u8ca1\u52d9\u5065\u5eb7\u798f\u5229\u6709\u6c92\u6709\u6548<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5e38\u7528\u7684\u89c0\u5bdf\u6307\u6a19\u6709\u56db\u9805\uff0c\u54e1\u5de5\u7559\u4efb\u7387\uff08\u7279\u5225\u662f\u6709\u53c3\u52a0\u8207\u6c92\u53c3\u52a0\u798f\u5229\u7684\u54e1\u5de5\u4e4b\u9593\u7684\u5dee\u7570\uff09\u3001\u9304\u53d6\u901a\u77e5\u63a5\u53d7\u7387\u3001\u798f\u5229\u7684\u53c3\u52a0\u7387\uff0c\u4ee5\u53ca\u54e1\u5de5\u8abf\u67e5\u88e1\u5c0d\u8ca1\u52d9\u4fdd\u969c\u7684\u4fe1\u5fc3\uff0c\u8ffd\u8e64\u7684\u662f\u54e1\u5de5\u7684\u611f\u53d7\u8207\u884c\u70ba\uff0c\u4e0d\u53ea\u662f\u65b9\u6848\u5b58\u4e0d\u5b58\u5728\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u9019\u5e7e\u500b\u6578\u5b57\u4e5f\u662f\u4e0a\u5e02\u516c\u53f8\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6750\u6599\uff0c\u9000\u4f11\u524d\u898f\u5283\u3001\u7406\u8ca1\u8aee\u8a62\u8207\u8ca1\u52d9\u5fc3\u7406\u5065\u5eb7\u5404\u81ea\u5c0d\u61c9\u4e0d\u540c\u7684 GRI \u9805\u76ee\uff0c\u6b78\u985e\u898b<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19605\">\u54e1\u5de5\u7406\u8ca1\u8aee\u8a62\u80fd\u5beb\u9032\u6c38\u7e8c\u5831\u544a\u66f8\u55ce<\/a>\uff0c\u53c3\u8207\u7387\u3001\u63d0\u64a5\u6c34\u6e96\u5230\u54e1\u5de5\u7d50\u679c\u600e\u9ebc\u9010\u5e74\u8a02\u76ee\u6a19\uff0c\u898b<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19608\">\u54e1\u5de5\u9000\u4f11\u6e96\u5099\u7684 ESG \u6307\u6a19<\/a>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u5065\u5eb7\u798f\u5229\u53ea\u662f\u7559\u624d\u5de5\u5177\u4e4b\u4e00\uff0c\u548c\u52a0\u85aa\u3001\u734e\u91d1\u3001\u80a1\u7968\u3001\u4fe1\u8a17\u600e\u9ebc\u642d\u914d\uff0c\u898b<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15276\">\u4f01\u696d\u7559\u624d\u8a08\u756b<\/a>\u7684\u5de5\u5177\u6bd4\u8f03\u8207\u8a2d\u8a08\u6b65\u9a5f\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u6211\u7684\u60f3\u6cd5<\/h2>\n\n<p class=\"wp-block-paragraph\">\u6211\u89ba\u5f97\u8ca1\u52d9\u5065\u5eb7\u798f\u5229\u653e\u9032 EVP\uff0c\u6700\u5bb9\u6613\u51fa\u932f\u7684\u5730\u65b9\u4e0d\u5728\u9810\u7b97\uff0c\u5728\u8aaa\u660e\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u5ba2\u6236\u6703\u8b70\u4e0a\u5e38\u88ab\u554f\u5230\u300c\u798f\u5229\u5df2\u7d93\u505a\u4e86\uff0c\u54e1\u5de5\u70ba\u4ec0\u9ebc\u6c92\u611f\u89ba\u300d\uff0c\u56de\u982d\u770b\u798f\u5229\u6e05\u55ae\uff0c\u5e38\u5e38\u53ea\u6709\u4e00\u884c\u300c\u798f\u5132\u4fe1\u8a17\u88dc\u52a9\u6bcf\u6708 2,000 \u5143\u300d\uff0c\u6c92\u6709\u5c0d\u5e33\uff0c\u4e5f\u6c92\u6709\u8b1b\u6e05\u695a\u8981\u7e73\u7a05\u3001\u8981\u5f85\u5e7e\u5e74\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">PwC \u7684\u8abf\u67e5\u88e1\uff0c\u5f88\u6709\u52d5\u6a5f\u5b78\u7fd2\u7406\u8ca1\u6280\u80fd\u7684\u4eba\u6709 48%\uff0c\u9700\u6c42\u662f\u6709\u7684\uff0c\u54e1\u5de5\u7f3a\u7684\u5f80\u5f80\u662f\u6709\u4eba\u628a\u5e33\u6524\u958b\u4f86\u7b97\u7d66\u4ed6\u770b\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6240\u4ee5\u6211\u6bd4\u8f03\u5728\u610f\u4e09\u53e5\u8a71\u6709\u6c92\u6709\u8b1b\u5728\u524d\u9762\uff0c\u88dc\u52a9\u8981\u8ab2\u7a05\u3001\u53ef\u80fd\u9644\u5e74\u8cc7\u689d\u4ef6\u3001\u6295\u8cc7\u6709\u6f32\u6709\u8dcc\uff0c\u9019\u4e09\u53e5\u5148\u8b1b\uff0c\u5f8c\u9762\u7684\u597d\u8655\u54e1\u5de5\u624d\u807d\u5f97\u9032\u53bb\uff08\u5148\u8b1b\u58de\u6d88\u606f\uff0c\u8aaa\u5be6\u5728\u4e0d\u8a0e\u559c\uff0c\u4f46\u4fe1\u4efb\u662f\u9019\u6a23\u4f86\u7684\uff09\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">Gallup \u4f30\u8a08\u66ff\u63db\u4e00\u540d\u54e1\u5de5\u8981\u82b1\u6389\u5e74\u85aa\u7684 0.5 \u5230 2 \u500d\uff0c\u548c\u9019\u500b\u4ee3\u50f9\u6bd4\u8d77\u4f86\uff0c\u628a\u798f\u5229\u8aaa\u6e05\u695a\uff0c\u6211\u89ba\u5f97\u662f\u7559\u624d\u88e1\u6700\u4fbf\u5b9c\u7684\u4e00\u7b46\u652f\u51fa\u3002<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u83dc\u55ae\u5beb\u5f97\u6e05\u695a\uff0c\u5ba2\u4eba\u624d\u6703\u56de\u4f86\u3002<\/p>\n<\/blockquote>\n\n\n<div class=\"wp-block-group alpha-cta alpha-cta-end alpha-cta-inst has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"background-color:#f3f7fb;padding:32px 20px\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><a href=\"https:\/\/urli.ai\/4aab5rKl\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" src=\"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2026\/07\/ChatGPT-Image-2026\u5e747\u67082\u65e5-\u4e0b\u534801_56_06.png\" alt=\"\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357\uff1a2026 \u54e1\u5de5\u8ca1\u52d9\u5065\u5eb7\u8da8\u52e2\u5831\u544a\" style=\"width:280px\"\/><\/a><\/figure>\n\n\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:clamp(16.834px, 1.052rem + ((1vw - 3.2px) * 0.716), 26px);font-weight:700\">\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357<\/p>\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u300a\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357\uff1a2026 \u54e1\u5de5\u8ca1\u52d9\u5065\u5eb7\u8da8\u52e2\u5831\u544a\u300b\uff0c\u52a0\u5165\u5b98\u65b9 LINE \u5373\u53ef\u514d\u8cbb\u9818\u53d6<\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe0a7de2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/urli.ai\/4aab5rKl\" style=\"border-radius:50px;color:#ffffff;background-color:#c9a961;border:2px solid #c9a961;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);line-height:1.4;padding:10px 26px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u514d\u8cbb\u9818\u53d6\u300a\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357\u300b<\/strong><\/a><\/div>\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/urli.ai\/line\/xJCzccNO\" style=\"border-radius:50px;color:#01235d;background-color:#ffffff;border:2px solid #01235d;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);line-height:1.4;padding:10px 26px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u524d\u5f80\u6cd5\u4eba\u5c08\u5340\uff0c\u770b\u670d\u52d9\u5167\u5bb9<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">\u5e38\u898b\u554f\u984c<\/h2>\n\n<h3 class=\"wp-block-heading\">EVP \u548c\u85aa\u916c\u7b56\u7565\u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u85aa\u916c\u7b56\u7565\u8655\u7406\u300c\u7d66\u591a\u5c11\u300d\uff0cEVP 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https:\/\/www.pwc.com\/us\/en\/services\/consulting\/human-resources\/library\/employee-financial-wellness-survey.html<\/li>\n<li>[2] Gartner.\uff08\u7121\u65e5\u671f\uff0c2026 \u5e74 10 \u6708 17 \u65e5\u67e5\u95b1\uff09\u3002<em>Employee value proposition<\/em>. https:\/\/www.gartner.com\/en\/human-resources\/insights\/employee-value-proposition<\/li>\n<li>[3] McFeely, S., &amp; Wigert, B.\uff082019 \u5e74 3 \u6708 13 \u65e5\uff09\u3002<em>This fixable problem costs U.S. businesses $1 trillion<\/em>. Gallup. https:\/\/www.gallup.com\/workplace\/247391\/fixable-problem-costs-businesses-trillion.aspx<\/li>\n<li>[4] \u52de\u5de5\u9000\u4f11\u91d1\u689d\u4f8b\u7b2c 14 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=N0030020&amp;flno=14<\/li>\n<li>[5] \u52de\u5de5\u9000\u4f11\u91d1\u689d\u4f8b\u65bd\u884c\u7d30\u5247\u7b2c 21 \u689d\uff082026 \u5e74 3 \u6708 25 \u65e5\u4fee\u6b63\u767c\u5e03\uff0c2026 \u5e74 8 \u6708 1 \u65e5\u65bd\u884c\uff09\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=N0030021&amp;flno=21<\/li>\n<li>[6] \u6240\u5f97\u7a05\u6cd5\u7b2c 14 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawAll.aspx?pcode=G0340003<\/li>\n<li>[7] \u8ca1\u653f\u90e8\uff082017 \u5e74 3 \u6708 20 \u65e5\u66f4\u65b0\uff09\u3002\u71df\u5229\u4e8b\u696d\u4fdd\u96aa\u8cbb\u4e4b\u8a8d\u5b9a\u6a19\u6e96\u5982\u4f55\uff1f\uff08\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c 83 \u689d\uff09\u3002\u8ca1\u653f\u90e8\u7a05\u52d9\u5165\u53e3\u7db2\u3002https:\/\/www.etax.nat.gov.tw\/etwmain\/tax-info\/understanding\/tax-q-and-a\/national\/profit-seeking-enterprise-income-tax\/operating-expense-calculation\/Ye1Z8OE<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\u91cd\u8981\u8072\u660e<\/h2>\n\n<p 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