{"id":32945,"date":"2023-06-20T23:56:00","date_gmt":"2023-06-20T15:56:00","guid":{"rendered":"https:\/\/www.granitefirm.com\/blog\/?p=32945"},"modified":"2025-07-15T10:42:41","modified_gmt":"2025-07-15T02:42:41","slug":"%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa","status":"publish","type":"post","link":"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/","title":{"rendered":"\u4f01\u696d\u4f75\u8cfc\u9078\u9805\u7684\u7a05\u8ce6\uff0c\u6703\u8a08\u9805\u76ee\uff0c\u548c\u6b0a\u5229\u7fa9\u52d9\u5b89\u6392\u7684\u512a\u52a3\u6bd4\u8f03"},"content":{"rendered":"\n<p><a href=\"https:\/\/berkshirehathaway.com\/letters\/1999htm.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u5df4\u83f2\u7279\u57281999\u5e74\u7684\u80a1\u6771\u4fe1<\/a>\u88e1\u9762\uff08\u672c\u6587\u4ee5\u659c\u9ad4\u5b57\u986f\u793a\u7684\u6240\u6709\u5167\u5bb9\uff09\uff0c\u82b1\u4e86\u6975\u5927\u7684\u7bc7\u5e45\uff0c\u70ba\u6295\u8cc7\u4eba\u89e3\u91cb\u4e86\u8a31\u591a\u4f01\u696d\u4f75\u8cfc\u9078\u9805\u7684\u7a05\u8ce6\uff0c\u6703\u8a08\u9805\u76ee\uff0c\u548c\u6b0a\u5229\u7fa9\u52d9\u5b89\u6392\u3002<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u986f\u793a\/\u96b1\u85cf\u5167\u5bb9\u76ee\u9304\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #ffffff;color:#ffffff\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #ffffff;color:#ffffff\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/#%E6%9C%83%E8%A8%88%E9%A0%85%E7%9B%AE%E5%A6%82%E4%BD%95%E5%AE%89%E6%8E%92%EF%BC%9F\" >\u6703\u8a08\u9805\u76ee\u5982\u4f55\u5b89\u6392\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/#%E5%95%86%E8%AD%BD%E6%94%A4%E9%8A%B7%E7%9A%84%E5%95%8F%E9%A1%8C\" >\u5546\u8b7d\u6524\u92b7\u7684\u554f\u984c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/#%E5%A4%9A%E6%95%B8%E4%BC%81%E6%A5%AD%E6%83%B3%E9%80%83%E9%81%BF%E5%95%86%E8%AD%BD%E7%9A%84%E6%94%A4%E9%8A%B7\" >\u591a\u6578\u4f01\u696d\u60f3\u9003\u907f\u5546\u8b7d\u7684\u6524\u92b7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/#%E7%8F%BE%E9%87%91%E4%BD%B5%E8%B3%BC%E5%8F%AF%E4%BB%A5%E5%A2%9E%E5%8A%A0%E7%8F%BE%E9%87%91%E6%B5%81\" >\u73fe\u91d1\u4f75\u8cfc\u53ef\u4ee5\u589e\u52a0\u73fe\u91d1\u6d41<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/#%E6%8F%9B%E8%82%A1%E4%BD%B5%E8%B3%BC%E6%98%AF%E6%9C%80%E5%B7%AE%E7%9A%84%E6%96%B9%E5%BC%8F\" >\u63db\u80a1\u4f75\u8cfc\u662f\u6700\u5dee\u7684\u65b9\u5f0f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/#%E7%B5%90%E8%AB%96\" >\u7d50\u8ad6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/#%E7%8F%BE%E9%87%91%E4%BD%B5%E8%B3%BC%E7%9A%84%E5%84%AA%E5%8A%A3\" >\u73fe\u91d1\u4f75\u8cfc\u7684\u512a\u52a3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/#%E6%AC%8A%E7%9B%8A%E5%90%88%E4%BD%B5%E6%B3%95%E7%9A%84%E5%84%AA%E5%8A%A3\" >\u6b0a\u76ca\u5408\u4f75\u6cd5\u7684\u512a\u52a3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.granitefirm.com\/blog\/blog\/2023\/06\/20\/%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc%e9%81%b8%e9%a0%85%e7%9a%84%e7%a8%85%e8%b3%a6%e6%9c%83%e8%a8%88%e9%a0%85%e7%9b%ae%e5%92%8c%e6%ac%8a%e5%88%a9%e7%be%a9%e5%8b%99%e5%ae%89%e6%8e%92%e7%9a%84%e5%84%aa\/#%E7%9B%B8%E9%97%9C%E6%96%87%E7%AB%A0\" >\u76f8\u95dc\u6587\u7ae0<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%9C%83%E8%A8%88%E9%A0%85%E7%9B%AE%E5%A6%82%E4%BD%95%E5%AE%89%E6%8E%92%EF%BC%9F\"><\/span>\u6703\u8a08\u9805\u76ee\u5982\u4f55\u5b89\u6392\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em>\u7576\u4e00\u5bb6\u516c\u53f8\u88ab\u8cfc\u4f75\uff0c\u901a\u5e38\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247(GAAP)\u5bb9\u8a31\u5169\u7a2e\u622a\u7136\u4e0d\u540c\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\uff1a\u4e00\u7a2e\u662f\u8cfc\u8cb7\u6cd5\uff1b\u53e6\u4e00\u7a2e\u662f\u6b0a\u76ca\u5408\u4f75\u6cd5\uff0c\u8981\u904b\u7528\u6b0a\u76ca\u5408\u4f75\u6cd5\uff0c\u4ea4\u6613\u7684\u6a19\u7684\u5fc5\u9808\u662f\u80a1\u7968\uff0c\u81f3\u65bc\u8cfc\u8cb7\u6cd5\u5247\u4f7f\u7528\u73fe\u91d1\u6216\u80a1\u7968\u7686\u53ef\uff0c\u4f46\u4e0d\u8ad6\u5982\u4f55\uff0c\u7ba1\u7406\u968e\u5c64\u901a\u5e38\u5f88\u6392\u65a5\u4f7f\u7528\u8cfc\u8cb7\u6cd5\uff0c\u56e0\u70ba\u5728\u5927\u591a\u6578\u7684\u60c5\u6cc1\u4e0b\uff0c\u516c\u53f8\u7684\u6703\u8a08\u5e33\u4e0a\u6703\u56e0\u6b64\u591a\u51fa\u4e00\u9805\u53eb\u505a&#8221;\u5546\u8b7d&#8221;\u7684\u6703\u8a08\u79d1\u76ee\uff0c\u800c\u6b64\u5546\u8b7d\u65e5\u5f8c\u9084\u8981\u5206\u5e74\u6524\u92b7\uff0c\u610f\u601d\u662f\u8aaa\u5728\u5408\u4f75\u5b8c\u6210\u5f8c\uff0c\u516c\u53f8\u6bcf\u5e74\u90fd\u8981\u63d0\u5217\u4e00\u7b46\u70ba\u6578\u9f90\u5927\u7684\u5546\u8b7d\u6524\u92b7\u8cbb\u7528\u5217\u70ba\u640d\u76ca\u6578\u5b57\u7684\u6e1b\u9805\uff0c\u800c\u4e14\u6642\u9593\u53ef\u80fd\u9577\u9054\u6578\u5341\u5e74\uff0c\u76f8\u5c0d\u5730\uff0c\u6b0a\u76ca\u5408\u4f75\u6cd5\u5c31\u6c92\u6709\u9019\u6a23\u7684\u9ebb\u7169\uff0c\u53ef\u60f3\u800c\u77e5\u9019\u7a2e\u65b9\u6cd5\u5ee3\u53d7\u4e00\u822c\u9ad8\u968e\u7d93\u7406\u4eba\u7684\u6b61\u8fce\u3002<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%95%86%E8%AD%BD%E6%94%A4%E9%8A%B7%E7%9A%84%E5%95%8F%E9%A1%8C\"><\/span>\u5546\u8b7d\u6524\u92b7\u7684\u554f\u984c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em>\u5c0d\u65bc\u5f37\u5236\u898f\u5b9a\u6524\u92b7\u7684\u6703\u8a08\u539f\u5247\uff0c\u901a\u5e38\u5c0e\u81f4\u8207\u73fe\u5be6\u56b4\u91cd\u4e0d\u7b26\uff0c\u5f9e\u800c\u5f15\u767c\u76f8\u7576\u9ebb\u7169\u7684\u554f\u984c\uff0c\u56e0\u70ba\u5927\u90e8\u5206\u7684\u6703\u8a08\u539f\u5247\u96d6\u7136\u7121\u6cd5\u6e96\u78ba\u5730\u53cd\u61c9\u51fa\u5be6\u969b\u72c0\u6cc1\uff0c\u4f46\u6700\u8d77\u78bc\u5dee\u7570\u4e0d\u5927\uff0c\u8209\u500b\u4f8b\u5b50\u4f86\u8aaa\uff0c\u6298\u820a\u8cbb\u7528\u7684\u63d0\u5217\u96d6\u7136\u7121\u6cd5\u5b8c\u5168\u5730\u53cd\u6620\u51fa\u5be6\u9ad4\u8cc7\u7522\u50f9\u503c\u6e1b\u640d\u7684\u771f\u5be6\u60c5\u6cc1\uff0c\u4f46\u9019\u7a2e\u505a\u6cd5\u81f3\u5c11\u8207\u73fe\u5be6\u767c\u5c55\u7684\u65b9\u5411\u76f8\u4e00\u81f4\uff0c\u5be6\u9ad4\u8cc7\u7522\u672c\u4f86\u5c31\u5fc5\u7136\u6703\u9010\u6f38\u6e1b\u640d\uff0c\u540c\u6a23\u7684\u5b58\u8ca8\u63d0\u5217\u8dcc\u50f9\u640d\u5931\u3001\u61c9\u6536\u5e33\u6b3e\u63d0\u5217\u5446\u5e33\u8cbb\u7528\u4ee5\u53ca\u4fdd\u56fa\u8cac\u4efb\u63d0\u5217\u6e96\u5099\u90fd\u662f\u53cd\u6620\u6f5b\u5728\u6210\u672c\u7684\u5408\u7406\u505a\u6cd5\uff0c\u96d6<br>\u7136\u9019\u4e9b\u8cbb\u7528\u6210\u672c\u96e3\u4ee5\u6e96\u78ba\u7684\u8a08\u7b97\u51fa\u4f86\uff0c\u4f46\u78ba\u5be6\u4e5f\u6709\u52a0\u4ee5\u4f30\u8a08\u7684\u5fc5\u8981\u3002<\/em><\/p>\n\n\n\n<p><em>\u4f46\u76f8\u5c0d\u7684\uff0c\u7d93\u6fdf\u5546\u8b7d\u5728\u8a31\u591a\u60c5\u6cc1\u4e0b\uff0c\u4e26\u4e0d\u6703\u6e1b\u640d\u6216\u6d88\u5931\uff0c\u4e8b\u5be6\u4e0a\u5728\u5927\u90e8\u5206\u7684\u6848\u4f8b\u4e2d\uff0c\u5546\u8b7d\u4e0d\u4f46\u4e0d\u6e1b\u53cd\u800c\u6703\u96a8\u8457\u6642\u9593\u7684\u7d2f\u7a4d\u800c\u589e\u52a0\uff0c\u5728\u67d0\u4e9b\u7279\u8cea\u4e0a\uff0c\u7d93\u6fdf\u5546\u8b7d\u53cd\u800c\u985e\u4f3c\u571f\u5730\uff0c\u5169\u8005\u7684\u50f9\u503c\u90fd\u6703\u4e0a\u4e0b\u6ce2\u52d5\uff0c\u4f46\u4f55\u6642\u6703\u589e\u52a0\uff0c\u4f55\u6642\u53c8\u6703\u6e1b\u5c11\u537b\u4e0d\u4e00\u5b9a\u3002<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%A4%9A%E6%95%B8%E4%BC%81%E6%A5%AD%E6%83%B3%E9%80%83%E9%81%BF%E5%95%86%E8%AD%BD%E7%9A%84%E6%94%A4%E9%8A%B7\"><\/span>\u591a\u6578\u4f01\u696d\u60f3\u9003\u907f\u5546\u8b7d\u7684\u6524\u92b7<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em>\u70ba\u4e86\u907f\u514d\u5546\u8b7d\u4e0d\u7576\u7684\u6524\u92b7\uff0c\u5049\u5927\u7684\u7d93\u7406\u4eba\u5011\u5be7\u9858\u9078\u64c7\u64c1\u62b1\u4e0d\u7576\u7684\u6b0a\u76ca\u5408\u4f75\u6cd5\uff0c\u9019\u9805\u6703\u8a08\u5275\u610f\u6e90\u81ea\u65bc\u5169\u689d\u6cb3\u5ddd\u5728\u532f\u6d41\u5f8c\u5c31\u4e0d\u5fc5\u5206\u5f7c\u6b64\u7684\u6982\u5ff5\uff0c\u5728\u9019\u7a2e\u89c0\u5ff5\u4e0b\uff0c\u4e00\u5bb6\u88ab\u53e6\u4e00\u5bb6\u66f4\u5927\u516c\u53f8\u8cfc\u4f75\u7684\u516c\u53f8\u4e26\u4e0d\u7b97\u662f\u88ab&#8221;\u8cb7\u4e0b&#8221;\u7684(\u96d6\u7136\u4ed6\u5011\u901a\u5e38\u6703\u5f97\u5230\u76f8\u7576\u7684\u5408\u4f75\u6ea2\u50f9)\uff0c\u5f9e\u800c\u63a8\u8ad6\u5408\u4f75\u7684\u904e\u7a0b\u4e26\u6c92\u6709\u5546\u8b7d\u6703\u7522\u751f\uff0c\u81ea\u7136\u800c\u7136\u4e5f\u5c31\u6c92\u6709\u96a8\u5f8c\u4ee4\u4eba\u611f\u5230\u9ebb\u7169\u7684\u5546\u8b7d\u6524\u92b7\u767c\u751f\uff0c\u53cd\u800c\u61c9\u8a72\u8981\u628a\u9019\u5169\u5bb6\u516c\u53f8\u7576\u4f5c\u4e00\u958b\u59cb\u5c31\u662f\u4e00\u9ad4\u7684\u4f86\u770b\u5f85\u3002<\/em><\/p>\n\n\n\n<p><em>\u6709\u9ede\u54ac\u6587\u56bc\u5b57\uff0c\u4e8b\u5be6\u4e0a\u9019\u8207\u5408\u4f75\u80cc\u5f8c\u6240\u4ee3\u8868\u7684\u4e8b\u5be6\u771f\u76f8\u537b\u5927\u4e0d\u76f8\u540c\uff0c\u6beb\u7121\u7591\u554f\u7684\uff0c\u65e2\u7136\u6709\u4ea4\u6613\uff0c\u5c31\u4e00\u5b9a\u6709\u8cfc\u4f75\u65b9\u8207\u88ab\u8cfc\u4f75\u65b9\uff0c\u4e0d\u7ba1\u4f60\u5982\u4f55\u4fee\u98fe\u4ea4\u6613\u7684\u689d\u4ef6\u7d30\u7bc0\uff0c\u4e00\u5b9a\u6709\u4e00\u65b9\u662f\u88ab\u53e6\u4e00\u65b9\u8cb7\u4e0b\uff0c\u5176\u5be6\u5f88\u7c21\u55ae\uff0c\u53ea\u8981\u4f60\u554f\u554f\u4ea4\u6613\u96d9\u65b9\u7684\u54e1\u5de5\uff0c\u8ab0\u662f\u5f81\u670d\u8005\uff0c\u800c\u8ab0\u53c8\u662f\u88ab\u5f81\u670d\u8005\uff0c\u5c31\u77e5\u9053\u662f\u600e\u9ebc\u4e00\u56de\u4e8b\u4e86\uff0c\u7d55\u5c0d\u4e0d\u6703\u641e\u6df7\uff0c\u6240\u4ee5\u5f9e\u9019\u500b\u89d2\u5ea6\u4f86\u770b\uff0cFASB\u7684\u5805\u6301\u7d55\u5c0d\u662f\u6b63\u78ba\u7684\uff0c\u5728\u5927\u90e8\u5206\u7684\u8cfc\u4f75\u6848\u4e2d\uff0c\u7d55\u5c0d\u6709\u8cb7\u8ce3\u7684\u6027\u8cea\u5b58\u5728\uff0c\u7576\u7136\u78ba\u5be6\u4e5f\u6709\u5c0d\u7b49\u7684\u5408\u4f75\u500b\u6848\u767c\u751f\uff0c\u4f46\u51fa\u73fe\u7684\u6a5f\u7387\u5be6\u5728\u662f\u5c11\u4e4b\u53c8\u5c11\u3002<\/em><\/p>\n\n\n\n<p><em>\u67e5\u7406\u8ddf\u6211\u59cb\u7d42\u76f8\u4fe1\u61c9\u8a72\u6709\u4e00\u500b\u8207\u73fe\u5be6\u76f8\u63a5\u8ecc\u7684\u65b9\u6cd5\u53ef\u4ee5\u540c\u6642\u6eff\u8db3FASB\u60f3\u8981\u6b63\u78ba\u7684\u53cd\u61c9\u8cb7\u8ce3\u4ea4\u6613\u5be6\u8cea\u7684\u770b\u6cd5\uff0c\u4ee5\u53ca\u7d93\u7406\u4eba\u53cd\u5c0d\u5546\u8b7d\u4e0d\u7576\u6524\u92b7\u7684\u547c\u8072\uff0c\u6211\u8a8d\u70ba\u9996\u5148\u8cfc\u4f75\u516c\u53f8\u61c9\u8a72\u8981\u4ee5\u516c\u5e73\u5e02\u50f9\u8a8d\u5217\u5176\u6295\u8cc7\u6210\u672c\uff0c\u4e0d\u7ba1\u662f\u652f\u4ed8\u73fe\u91d1\u6216\u662f\u80a1\u7968\uff0c\u7576\u7136\u5728\u5927\u591a\u6578\u7684\u60c5\u6cc1\u4e0b\uff0c\u516c\u53f8\u5e33\u4e0a\u6703\u51fa\u73fe\u5927\u7b46\u7684\u7d93\u6fdf\u5546\u8b7d\uff0c\u4f46\u6211\u5011\u61c9\u8a72\u8b93\u9019\u9805\u8cc7\u7522\u7e7c\u7e8c\u4fdd\u7559\u5728\u6703\u8a08\u5e33\u4e0a\uff0c\u800c\u4e0d\u662f\u5206\u5e74\u6524\u92b7\uff0c\u55e3\u5f8c\u82e5\u516c\u53f8\u7684\u7d93\u6fdf\u5546\u8b7d\u771f\u5f97\u6709\u6e1b\u640d\u7684\u60c5\u6cc1\uff0c\u9019\u4e0d\u662f\u6c92\u6709\u53ef\u80fd\uff0c\u90a3\u9ebc\u5c31\u6309\u4e00\u822c\u5224\u65b7\u8cc7\u7522\u50f9\u503c\u662f\u5426\u6e1b\u640d\u7684\u65b9\u5f0f\u53bb\u8a55\u4f30\u3002<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%8F%BE%E9%87%91%E4%BD%B5%E8%B3%BC%E5%8F%AF%E4%BB%A5%E5%A2%9E%E5%8A%A0%E7%8F%BE%E9%87%91%E6%B5%81\"><\/span>\u73fe\u91d1\u4f75\u8cfc\u53ef\u4ee5\u589e\u52a0\u73fe\u91d1\u6d41<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em>\u5728\u8cb7\u4e0b\u55ac\u767b\u5bb6\u5177\u7684\u904e\u7a0b\u4e2d\uff0c\u6211\u5011\u63a1\u7528\u80fd\u5920\u8b93\u6ce2\u514b\u590f\u80a1\u6771\u672a\u4f86\u7684\u73fe\u91d1\u6d41\u91cf\u6975\u5927\uff0c\u800c\u5e33\u5217\u76c8\u9918\u6700\u5c0f\u7684\u65b9\u5f0f\uff0c\u70ba\u6b64<em>\u6ce2\u514b\u590f<\/em>\u6c7a\u5b9a\u4f7f\u7528\u73fe\u91d1\u8cb7\u4e0b\u8cc7\u7522\uff0c\u6b64\u8209\u8b93\u6211\u5011\u53ef\u4ee5\u5728\u5206\u5341\u4e94\u5e74\u6524\u63d0\u5546\u8b7d\u8cbb\u7528\u6642\u5f97\u5230\u79df\u7a05\u7684\u62b5\u6e1b\uff0c\u800c\u6e1b\u7a05\u7684\u6548\u76ca\uff0c\u7b49\u65bc\u662f\u8b93\u516c\u53f8\u672a\u4f86\u5e7e\u5e74\u7684\u73fe\u91d1\u6d41\u91cf\u660e\u986f\u7684\u589e\u52a0\uff0c\u76f8\u8f03\u4e4b\u4e0b\uff0c\u4f7f\u7528\u80a1\u7968\u9032\u884c\u8cfc\u4f75\u5c31\u6c92\u6709\u9019\u9805\u597d\u8655\uff0c\u4e00\u6b21\u6253\u92b7\u7684\u5546\u8b7d\u640d\u5931\u662f\u7121\u6cd5\u7528\u4f86\u62b5\u7a05\u7684\uff0c\u5169\u8005\u4e4b\u9593\u7684\u7d93\u6fdf\u5be6\u8cea\u5dee\u7570\u518d\u660e\u986f\u4e5f\u4e0d\u904e\u4e86\u3002<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%8F%9B%E8%82%A1%E4%BD%B5%E8%B3%BC%E6%98%AF%E6%9C%80%E5%B7%AE%E7%9A%84%E6%96%B9%E5%BC%8F\"><\/span>\u63db\u80a1\u4f75\u8cfc\u662f\u6700\u5dee\u7684\u65b9\u5f0f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em>\u5f9e\u8cfc\u4f75\u8005\u7684\u7d93\u6fdf\u89d2\u5ea6\u4f86\u770b\uff0c\u6700\u4e0d\u5212\u7b97\u7684\u4ea4\u6613\u65b9\u5f0f\u5c31\u662f\u4ee5\u80a1\u63db\u80a1\u7684\u505a\u6cd5\uff0c\u4e0d\u4f46\u79df\u7a05\u4e0a\u6c92\u6709\u4efb\u4f55\u597d\u8655\uff0c\u8cb7\u65b9\u9084\u8981\u4ed8\u51fa\u9ad8\u984d\u7684\u8cfc\u4f75\u6ea2\u50f9\uff0c\u800c\u82e5\u8cb7\u65b9\u4e4b\u5f8c\u518d\u628a\u9019\u5bb6\u516c\u53f8\u8ce3\u6389\uff0c\u5373\u4f7f\u5be6\u969b\u4e0a\u516c\u53f8\u627f\u64d4\u9f90\u5927\u7684\u7d93\u6fdf\u640d\u5931\uff0c\u8ce3\u4e3b\u9084\u662f\u8981\u8ca0\u64d4\u9ad8\u984d\u7684\u8cc7\u672c\u5229\u5f97\u7a05(\u7a05\u7387\u5f80\u5f80\u9ad8\u905435%\u4ee5\u4e0a)<\/em><\/p>\n\n\n\n<p><strong>\u8a3b<\/strong>\uff1a\u5728<a href=\"https:\/\/berkshirehathaway.com\/letters\/2016ltr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">2016\u5e74\u7684\u80a1\u6771\u4fe1<\/a>\u88e1\uff0c\u5df4\u83f2\u7279\u5c31\u62b1\u6028\u904e\uff1a\u300c\u6211\u57281998\u5e74\u665a\u4e9b\u6642\u5019\u5b8c\u6210\u5c0d\u84cb\u53ef\uff08GEICO\uff09\u7684\u6536\u8cfc\u4e4b\u5f8c\u7adf\u611a\u8822\u5730\u4f7f\u7528\u6ce2\u514b\u590f\u7684\u80a1\u4efd\u53bb\u6536\u8cfc\u901a\u7528\u518d\u4fdd\uff08General Reinsurance\uff09\u516c\u53f8\u3002\u5728\u65e9\u671f\u51fa\u73fe\u4e00\u4e9b\u554f\u984c\u4e4b\u5f8c\uff0c\u901a\u7528\u518d\u4fdd\u6210\u70ba\u6211\u5011\u6240\u6295\u8cc7\u7684\u5c0d\u50cf\u4e2d\u8868\u73fe\u512a\u7570\u7684\u4fdd\u96aa\u4f01\u696d\u3002<\/p>\n\n\n\n<p>\u6211\u5728\u6536\u8cfc\u901a\u7528\u518d\u4fdd\u6642\u70ba\u7c4c\u96c6\u8cc7\u91d1\u767c\u884c\u4e86272200\u80a1\u4f2f\u514b\u5e0c\u723e\u54c8\u6492\u97cb\u80a1\u7968\uff0c\u9019\u662f\u6211\u72af\u7684\u4e00\u500b\u56b4\u91cd\u932f\u8aa4\u3002\u4e0a\u8ff0\u884c\u52d5\u4f7f\u5f97\u6ce2\u514b\u590f\u7684\u6d41\u901a\u80a1\u80a1\u4efd\u589e\u9577\u4e8621.8%\u3002\u6211\u7684\u932f\u8aa4\u884c\u70ba\u4f7f\u5f97\u516c\u53f8\u80a1\u6771\u7684\u4ed8\u51fa\u8981\u6bd4\u4ed6\u5011\u7372\u5f97\u7684\u66f4\u591a\u3002\u300d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B5%90%E8%AB%96\"><\/span>\u7d50\u8ad6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%8F%BE%E9%87%91%E4%BD%B5%E8%B3%BC%E7%9A%84%E5%84%AA%E5%8A%A3\"><\/span>\u73fe\u91d1\u4f75\u8cfc\u7684\u512a\u52a3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5982\u679c\u4ee5\u73fe\u91d1\u8cfc\u8cb7\uff0c\u6700\u5927\u7684\u7f3a\u9ede\u662f\uff1a\u96d9\u91cd\u5fb5\u7a05\u548c\u66f4\u8907\u96dc\u7684\u7a05\u6536\u548c\u6cd5\u5f8b\u7a0b\u5e8f\u3002\u9700\u8981\u8a18\u9304\u5546\u8b7d\u548c\u5f80\u5f8c\u5e7e\u5341\u5e74\u7684\u6524\u92b7\u3002 \u7136\u800c\uff0c\u5546\u8b7d\u640d\u5931\u662f\u53ef\u4ee5\u514d\u7a05\u7684\uff0c\u6700\u7d42\u6703\u7522\u751f\u66f4\u591a\u7684\u73fe\u91d1\u6d41\u3002\u4f46\u4e00\u822c\u7684\u4e0a\u5e02\u516c\u53f8\u4e26\u4e0d\u559c\u6b61\u9019\u7a2e\u65b9\u5f0f\u3002\u53e6\u4e00\u65b9\u9762\uff0c 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