<noframes id="pjfvf"><dfn id="pjfvf"></dfn>
<address id="pjfvf"><listing id="pjfvf"><meter id="pjfvf"></meter></listing></address><form id="pjfvf"></form>
<form id="pjfvf"></form>
<sub id="pjfvf"></sub>
<form id="pjfvf"></form>

        <address id="pjfvf"><listing id="pjfvf"><menuitem id="pjfvf"></menuitem></listing></address><listing id="pjfvf"></listing>

        <form id="pjfvf"><nobr id="pjfvf"></nobr></form><noframes id="pjfvf">

            <address id="pjfvf"></address>

            《財政部關于全面推進管理會計體系建設的指導意見》系列解讀之十

            分享到:
            2019-03-29 15:02:41來源: 首冠教育

             隨著以計算機技術和現代網絡技術為代表的信息革命向經濟和社會生活的深度和廣度滲透,尤其是隨著近年來云計算、大數據、移動互聯網等新興技術的快速發展,單位(包括企業和行政事業單位,下同)越來越重視通過信息化推動和加強本單位管理會計等各項工作。《指導意見》順時應勢,提出加快推進面向管理會計的信息系統建設。

             

              一、信息化是管理會計體系建設的重要支撐

             

              “工欲善其事,必先利其器”。在信息時代,單位要有效開展管理會計工作,必然要打造利器,這個“器”就是信息技術。信息化是支持管理會計理念與方法落地,支撐管理會計功能發揮和價值實現的重要手段和推動力量。

             

              要加強管理會計應用,幫助單位在瞬息萬變的市場經濟中基業長青,一方面需要信息具有很強的及時性,甚至要求做到實時性,使決策者能夠隨時掌握企業當前的狀況,另一方面需要信息具有集中度,能夠有效整合和科學分析大量的財務和非財務信息。這就必然需要通過信息化才能有效實現。

             

              隨著大數據和互聯網的發展,信息資源進一步開放和共享,單位與外部環境之間、單位內部各部門之間的信息溝通更加廣泛和快捷,業務信息與會計信息之間融合加快,為單位運用管理會計提供了更多可能。同時,也意味著管理會計要想真正發揮作用,必須在海量的數據中尋找和挖掘到有價值的信息,并予以整合分析,這一過程不借助信息化很難實現。因此,以堅實的大數據為基礎,推進管理會計信息系統建設,是保障全面預算管理、資金集中管理、成本控制、績效評價等更加高效、順暢地運行和開展,有效支撐管理會計應用的時代要求。

             

              二、管理會計信息化發展歷史和現狀

             

              我國在管理會計信息化領域發展較晚。2000年起,我國少數已經應用管理會計工具方法的單位開始認識到信息化在加強單位會計工作中的重要性并開始建設,主要領域為成本核算和預算管理。這期間,一些國外管理會計軟件廠商逐漸進駐中國,在一定程度上推動了我國管理會計信息化的發展。

             

              2008年金融危機的爆發使越來越多的中國企業開始謀求從粗放式管理向精益化管理轉型,多維度、精細化、全過程的管理數據成為企業提升管理能力的基礎信息。在市場推動下,理論界、企業界、咨詢界以及學術團體中越來越多人士提高了對管理會計信息化的重視程度,并投入資源加大推廣力度,尤其是在預算管理方面,一些企業打造了多維度的全面預算信息系統,獲得了管理的較大提升。同時,一部分單位開始實施作業成本(ABC)系統和管理會計報告與分析系統。但是,在這一時期,多數企業基本局限于對單個管理會計工具或單獨一項管理會計系統的應用,未能將管理會計信息與業務信息、客戶信息、財務信息披露等有效結合起來,未能在戰略決策、營銷支持、績效考核等方面進行綜合應用,管理會計信息化發展較為緩慢。同時,部分單位開始在一定程度上嘗試自主開發管理會計信息化系統,并取得較好的實踐效果。

             

              2013年,在中國經濟轉型的背景下,越來越多的企業開始采用預算管理軟件、作業成本軟件、管理會計報告和分析軟件來加強自身管理會計工具和方法的應用,同時部分企業開始提出建立“管理會計信息化體系”的概念,將整合的信息有效運用于戰略決策、經營分析、運營管理等方面,以支持企業利用更加全面、更加可靠的基礎信息,做出更加及時、有效的決策。同時,越來越多的單位意識到自主研發管理會計系統的重要性和必要性。

             

              截至目前,我國管理會計信息化盡管已有一定發展,但總體而言仍處于低水平狀態,管理會計信息系統建設亟待大力推進。國內單位采用的會計軟件僅有部分管理功能,而且大部分單位也只應用了會計軟件中的核算功能。同時,由于管理會計信息系統建設花費較大、人才培養難度較高等原因,單位對建立和完善管理信息系統的主動性不強。

            熱門推薦

            ×

            提示

            您確定要刪除嗎?

            华彩彩票 www.6653i.com | www.389249.com | www.4483066.com | 016.com | www.11599019.com | 0363.com | www.3066yy.com | 1036.com | www.10mscc.com | www.ya013.com | www.yh66601.com | www.785579.com | www.yh77899.com | www.332910.com | www.4107f.com | www.180209.com | www.wns3558.com | www.081306.com | www.006074.com | 98955g.com | www.c44mm.com | 55268zf.com | www.40288g.com | x77304.com | www.506906.com | 3844m.com | www.hqcp2.com | www.362848.com | 3936w.com | www.kk377.com | 40666111.com | www.32638.com | 3522n.vip | 0747dd.com | www.347277.com | www.5504m.com | 888991188.com | www.49956d.com | www.amh50.com | www.16065w.com | www.719113.com | www.hg1115k.com | 9464002.com | www.7783066.com | 3202p.com | www.hjcp8.com | 8547rr.com | www.777723.com | 86068ff.com | www.361550.com | www.28000n.com | wnsr8813.com | www.783306.com | www.a4042.com | x33h.vip | 8827iii.com | www.00772p.com | 2490g.com | www.550419.com | www.511838.com | 6345544.com | www.34788x.com | www.3311sb.com | 6645365.com | www.50064j.com | www.836666e.com | 2682.com | www.80065n.com | www.h7788z.com | 262777.com | www.2373c.com | www.xpj7747.net | 3844ee.com | www.33997d.com | www.ffvns.com | 3242n.com | www.gy11.com | www.93036511.com | 666p1.cc | 89892tt.com | www.4923i.com | www.10052233.com | 0208ll.com | www.c760.net | www.4496877.com | bet28y.com | kkk5144.com | www.8998885.com | www.21365uu.com | pp8662.com | www.ct8844.com | www.9737ee.me | 027056.com | 496oo.com | www.184533.com | www.4759tt.com | 3559ee.com | www.99431.cc | www.990888a.com | 2709.com | 98345k.com | www.3552u.com | www.tyc878.com | 3089m.com | biying910vip.com | www.953500.com | www.56655k.com | 8827ff.com | www.pj55713.com | 0080i.com | 1213ooo.com | www.3933g.cc | www.ag3131g.com | bbb5682.com | www.904861.com | www.55545o.com | www.hjc6522.com | yh20140.vip | www.83993d.com | www.b948b.com | www.b6868.com | dingji0088.com | www.523121.com | www.rrqp333.com | www.xpj9t9.com | ww080.in | xpj677z.com | www.25688l.com | www.8473l.com | www.56520f.com | 61653e.com | 4136d.com | www.794478.com | www.287722.com | www.js87000.com | 2214p.com | www.97655o.com | www.t09738.com | www.302848.com | dd2205.com | 7893w05.com | www.303483.com | www.093728.com | www.yin3737.com | www.333222i.com | 224940.com | 88740c.com | www.222hy.cc | www.87708c.com | www.09569j.com | www.085366.com | www.66376q.com | www.550419.com | www.52062g.com | www.kj306.com | www.vns62999.com | 36407733.com | 3890z.com | www.602430.com | www.6939e.com | www.729696.com | gbhs44.com | 01234t.com | sbd023.net | www.691071.com | www.15355b.com | www.js58123.com | www.808888d.com | www.wd00004.com | 2820w.com | 2009666.com | v77033.com | www.39500u.com | www.36787f.com | www.681182.com | www.697002.com | www.hggj5551.com | www.ab218.com | b5429.com | 23800d.com | www.71233v.com | www.csgc5.com | www.c387387.com | www.blr0044.com | www.938v.cc | www.s22678.com | www.44455508.com | 0747r.com | 588ylw.com | 3559iiii.com | 9679o.com | ylg2566.com | abc777.com | www.768656.com | www.5095w.com | www.12455b.com | www.68993261.com | www.6057777.com | www.9737xx.com | www.19991m.com | www.ii7966i.com | www.4938j.com | 2776n.com | 4036ff.com | n1915n.com | 2js345.com | 6js345.com | 4052o.com | www.207881.com | www.c1663.com | www.77czt.com | www.20wb.top | www.8c333.com | www.783544.com | www.15365e.com | www.31268.com | www.yl66636.com | www.373xpj.com | 4637755.com | uu3189.com | 2055.com | 228888j.com | 4858xianlu.com | pjfujian.com | 8030g.com | js8800.com | 9030k.com | 3078q.com | 253508.com | 5804n.com | 033w.net | www.81866e.com | c47479.com | 88p88.cc | 5446xx.com | 58802l.com | 2247s.com | 3535394.com | pjbet444.com | www.a78ts.com | www.o32126.cc | www.v1106.com | www.bet2828365.com | www.4625u.com | www.xpj99897.com | www.8422a.com | www.6699mmmm.com | www.6787749.com | www.523c51.com | www.4963dd.com | www.35700a.com | www.490807.com | www.115527o.com | www.89677j.com | www.45598e.com | www.087r.com | www.77803n.com | www.09czj.com | www.514033.com | www.32123a.com | 4774r.com | 30019t.com | 3333740.com | 3522ww.cc | blr3344.com | fff0022.com | 3522ff.cc | yl6895.com | 996622bb.com | www.223456w.com | www.3170004.com | www.4694j.com | 18775x.com | www.033033g.com | www.365815z.com | www.hg0075.com | www.143291.com | www.0600m.cc | www.66332k.com | www.944229.com | www.97828r.vip | www.hg3701.com | www.20199nn.com | www.4546.com | www.sx139972.com | www.891595.com | 423342.com | 54241177.com | 879.com | 3338449.com | www.1596e.com | www.pj5875.com | www.hg7861.com | www.bwinyz47.com | www.86267t.com | www.3478r.cc | 36518.info | 925150.com | 83377f.com | www.mmtx88.com | www.4136j.com | www.91233d.com | www.550154.com | wx3355.com | 00112007.com | 44qq8331.com | www.896hg.com | www.9570117.com | www.66376x.com | www.450568.com | biying910vip.com | 11ii8332.com | www.hg9998.com | www.10852.com | www.106846.com | www.yic9.com | aoxueqi.com | 99306o.com | www.719365.com | www.874858.com | www.436bbb.com | www.df39.com | 1679dd.com | 009207.com | www.005966.com | www.673888u.com | www.35155g.com | 563452.com | w4389.com | www.pjbet222.com | www.71071m.com | www.16878j.com | 23800p.com | hg873.com | www.112888.com | www.23 | www.83033p.com | www.35918u.com | 9994.com | www.77759333.com | www.jz928.com | www.26199.com | x33j.vip | 231498.com | www.13789g.com | www.12136n.com | www.533551.com | 28288ff.com | 3018kk.com | www.lygxs.com | www.35918f.com | 76543c.com | 4167e.com | www.ljw033.com | www.yh234a.com | www.cp3.mobi | wotuwen.com | www.10051005.com | www.766169.com | www.775704.com | 813ooo.com | www.76543x.com | www.0622yyy.com | www.399010.com | 8381o.com | www.hg5878.com | www.99552dd.com | www.403770.com | 00xpj377.com | www.607788.com | www.150158.com | 4405596.com | 2060099.com | www.83568q.com | www.ck5578.com | 27878gg.com | www.8867p.com | www.ylylc07.com | hr915.com | 2247s.com | www.4136q.com | www.663948.com | dh4005.com | www.xpj5t5.com | www.683158.com | zhcp24.com | 9566474.com | www.4136h.com | www.452801.com | xx3344.com | www.99828.com | www.055h.cc | 56988m.vip | www.937794.com | www.88065c.com | 505ooo.com | www.yddc00.com | www.77074.com | 168cp-y.com | 1213ttt.com | www.y6098.com | 1665ll.com | vvv8827.com | www.4196v.com | 66300vip03.com | 50000922.com | www.738055.com | www.303476.com | 3522b.vip | www.00773d.com | www.77djcp.com | 08159.com | www.bet63i.com | www.26878e.com | agg0606.com | www.56011s.com | 52688r.com | 55323u.com | www.76775f.com | www.917233.com | 364494.com | www.ff55826.com | www.107658.com | 6146j.com | www.138cph.com | www.444067.com | 7141rr.com | www.60886u.com | e2146.com | www.js222js.com | www.js18683.com | yy76669.com | www.6372008.com | www.799845.com | 8159pp.cc | www.47751.net | 4233.com | www.9785555.com | www.33598y.com | 36407755.com | www.xpj16684.com | 7792h.com | www.hg9388.org | www.919227.com | 6261v.com | www.8866kcd.com | 51529.com | www.789025.com | www.466780.com | 22335002.com | www.80844.com | 2003822.com | www.d3065.com | www.027107.com | www.tbb001.com | www.71233k.com | m01234.com | www.8967k.com | zh8865.com | www.53516u.com | www.725102.com | 2455d.com | www.4648.cc | 7555w.com | www.91779g.com | 28758a.com | www.258suncity.com | haianw.com | www.55268mm.com | www.959581.com | 6261v.com | www.33mgm777.com | 4590y.com | www.590561.com | 28758a.com | www.e948e.com | js666.la | www.hg7939.com | www.234329.com | www.56520n.com | www.788464.com | www.a2a888.cc | www.022o.cc | 123456dd.cc | www.pj88p.com | lc99a.com | www.103565.com | bb0168.com | www.5665699.com | www.2109i.com | x86002.com | www.8816n.com | 7434.com | www.68689m.com | ying58.xyz | www.878777.cc | 634006.com | www.68993229.com | 39558811.com | www.80767k.com | 55331c.com | www.34788w.com | 8827qq.com | www.ya939.com | www.gh0087.com | www.809571.com | www.alpk44.com | www.377034.com | www.32666h.com | www.77801v.com | www.hga8080.com | 9737bb.me | www.xpj230.com | 88807.com | www.f3065.com | mi513.com | www.77787yh.com | pj88dd.com | www.321.ceo | v99345.am | www.hg366.com | 256777n.com | www.c148.vip | www.xpj5t5.com | 97297r.com | www.hgw3300.com | 6869822.com | www.5099oo.com | 8015x.com | www.81608h.com | 500000518.com | www.cpkk6.com | www.hg5878.com | www.61233v.com | www.blr336.com | 1766.com | www.33618722.com | 3ttlcp.com | www.897296.com | www.hg2425.com | 4444sands.com | www.11vn777.com | 4255j.com | www.9928l.com | www.as0008.com | w0000.vip | www.68277.com | 3807x.com | www.60123g.com | 8742aa.com | www.244689.com | www.597449.com | 8381xx.com | www.4323o.com | www.d0709.com | 20188k.com | www.98698v.com | fxc008.com | www.669zf.com | www.ylzz6662.com | 875856.com | www.5446h.com | 26444m.com | www.500106.com | www.666118a.com | 91019.com | www.52005.cc | www.53516a.com | hc9096.com | www.6787758.com | 2820s.com | www.332790.com | www.68277777.com | 4136g.com | www.w058.com | www.00355c.com | p8881.com | www.6832l.com | www.6178007.com | pj88ll.com | www.50074d.com | www.oo8702.com | ahhsxj.com | www.50080y.com | www.v456456.com | 2019.cc | www.50989g.com | www.yh8352.com | hg2088.com | www.51515h.com | www.a80047.com | 1434o.com | www.3552z.com | www.480455c.com | 553322EE.com | www.x34.com | www.457977.com | aaa1915.com | www.812680.com | www.q456x.com | 4647z.com | www.178261.com | www.bwinyz39.com | b2554.com | ww5443.com | www.4447758.com | www.1347-03.com | 76181678.com | www.61040.cc | www.22997.com | 4255o.com | www.524880.com | www.55070r.com | 3049r.com | 5295o.com | www.954321p.com | www.656022.com | 3836.com | www.628867.com | www.02bet8.com | 1463k.com | 4323y.com | www.50024c.com | www.456131.com | netsoft2012.com | www.50080a.com | www.5446h.com | www.87680n.com | 0332y.com | www.638477.com | www.93955b.com | www.jinsha300.com | js666.com | www.ck6587.com | www.hg173h.com | 1408m.com | 4812d.com | www.73736b.com | www.xx4499.com | 32250.com | 32126o.net | www.26299x.com | www.2424394.com | js07749.com | www.9822ae.com | www.j7700.com | 0610.com | www.305995.com | www.db486.com | www.hga15.com | 58534444.com | 2924222.com | www.3890d.com | www.88166n.com | www.85770u.com | 654237.com | www.356477.com | www.7249m.com | www.w10085.com | 22556s.com | 16290077.com | www.cf9909.com | www.d12189.com | www.sun7707.com | 28839f.com | 8790b.com | www.9cpb.com | www.73990d.com | www.yxinct.com | d35151.com | 2548546.com | www.332907.com | www.588vip.xyz | 35xx.vip | www.377506.com | www.585732.com | www.097779f.com | www.56733y.com | 3726j.com | 68228a.com | www.53wcp.com | www.47506k.com | www.66508004.com | 2455j.com | y77304.com | www.097928.com | www.60007k.com | www.55060g.com | www.pj21399.com | www.166347.com | 1005rv.com | www.377503.com | www.bet353655.com | www.85857r.com | www.023395.com | 0015oo.com | 3967w.com | www.111307.com | www.21202p.com | www.79095r.com | www.99048.com | 19991c.com | 4433.com | 6944009.com | www.295570.com | www.39391.cc | www.86339i.com | www.zte333.com | www.777444k.com | ll2649.com | 4196i.com | fff1915.com | www.187397.com | www.007hy.cc | www.e98478.com | www.98698c.com | www.0063501.com | www.longfa110.com | 00rr8332.com | 1770s.com | 5855vv.com | www.338081.com | www.1035n.com | www.5856889.com | www.44vn777.com | www.hg8449.com | www.67797v.com | 2418p.com | 9068r.com | 911boan.com | 6861y35.com | www.319075.com | www.qin618.com | www.3a435.com | www.820014.com | www.ff811.com | www.7770099.com | www.8124z.com | 256777e.com | 8037a.com | 0234z.com | 01234j.com | pj13339.com | www.262918.com | www.hx1114.com | www.76520y.com | www.615069.com | www.o80288.com | www.ggt.99233t.com | www.83hg.com | www.pj83333.com | 7744bbb.com | 50067d.com | 7340111.com | vipvip6666.com | 59599p.com | 815077.com | 2095979.com | mtkhgwnn.cn | www.083015.com | www.506232.com | www.800471.com | www.cly5.com | www.3668s.com | www.43818m.com | www.pujing95.com | www.sj5558.com | www.78680p.com | www.4521e.com | www.26123aa.com | www.sscb22.cc | www.938n.cc | www.hv588.com | www.03719a.com | www.4167b.com | www.649589.com | www.557337.com | www.8816ks.com | www.4759aa.com | www.a2a333.cc | 6175r.com | 1434y.com | www.1111jsc.com | wxyxqy.com | 2455d.com | 5099aa.com | x2913.com | 5130.cc | 4638844.com | 19991.com | www.498888k.com | www.pjdc2288.com | www.0636h.com | www.0636h.com | www.betgobet.com | www.vns9967.com | www.hg8833.co | www.433msc.com | www.2078z.com | www.js466.com | www.39543.com | www.hg7660.com | www.788sb.21.sb | www.808888p.com | www.3157w.com | www.4058b.com | www.vip9587.com | www.siji.ceo | www.79955.com | www.81233z.com | www.74972.com | www.fcff9.com | www.640177.com | www.321693.com | xpj66888.com | feicai0793.com | 0363a.com | wb299.com | 3559kkkk.com | 9649g.com | feicai0513.com | www.pj63333.com | www.242005.com | www.22554100.com | www.am98880.com | www.caipiao88b.com | www.1559504.com | www.93955e.com | www.9822.com | www.51515x.com | www.zg39.com | www.339967.com | 28288tt.com | 2677kkk.com | 9484F.com | 00qq8331.com | 3009i.com | www.hg3383.com | www.hg3626.com | www.85857l.com | www.4521c.com | www.665534.com | www.0014q.com | www.401268.com | 2222k4.com | 67890b.com | tzvip2021.com | zg163.net | www.32666g.com | www.01885f.com | www.115527z.com | www.460433.com | www.lczg9.com | www.101282.com | 7744vn77.com | am559.cc | 500000596.com | www.h7788p.com | www.965082.com | www.4996ln.com | www.954321a.com | www.hf0668.com | www.88266e.com | 7792t.com | 7003y.com | www.68666i.com | www.959234.com | www.9737kk.me | www.2418h.com | www.cpkk6.com | www.50052i.com | 22pp145.com | 159666147.com | www.hg0118.com | www.807881.com | www.w063801.com | www.35918c.com | www.237544.com | ff555o.com | 8f06.com | www.557zr.com | www.js815.com | www.26123aa.com | www.725602.com | www.638477.com | 118888i.com | yk222.com | www.995055.com | www.5049t.com | www.fg9908.com | www.648689.com | 3788p.com | 123bocai.com | www.56520t.com | www.50999v.com | www.hg1177.com | www.244949.com | 3202y.com | 6601.am | www.22076.com | www.ba303.com | www.fo03.com | 7777wd.com | 5856ww.com | www.k27229.com | www.hg98j.com | www.7782o.com | 2237hb.com | 2214c.com | www.8124j.com | www.615053.com | www.81520b.com | www.33588o.com | 51133ttt.com | www.vns66999.com | www.38345w.com | www.44458c.com | 00774qq.com | 7249u.com | www.2078s.com | www.79095s.com | www.926576.com | 4060hh.com | 131ccc.net | www.456131.com | www.6678576.com | www.361944.com | 78666b.com | www.737.am | www.h36.com | www.022qh.cc | 1463.com | 3379jj.com | www.oa2668.com | www.93777.com | 4379t.com | 3522q.cc | www.7111f.com | www.js6969.com | www.652776.com | wfcp.com | www.xj9900.com | www.4bet005.com | www.kc67.com | 8040ggg.com | 89892kk.com | www.1168x.com | www.160wt.com | 3678aaa.com | 3822o.com | www.4963oo.com | www.gyfc1.com | amhj.com | www.0967111.com | www.04567r.com | www.am7588.com | 91019l.com | www.1314zeri.com | www.2021a.com | www.500713.com | hg10p.com | www.09323.cc | www.7375.com | 015647.com | 776071.com | www.4963pp.com | www.817824.com | 092.com | www.v771177.com | www.89777f.com | 6641qq.com | zhcp73.com | www.bet63l.com | www.498166.com | 3667.com | www.558552.com | www.9155k.com | 97618w.com | www.l27229.com | www.3zq01.com | 25800.com | 5144y.com | www.79095c.com | www.99677a.com | 143.cc | www.20hga.com | www.587244.com | 30179944.com | www.2078d.com | www.00840d.com | ylzz1115.cc | www.32666w.com | www.29277hh.com | 0332g.com | www.87680h.com | www.rfdc01.com | cabet097.com | www.bet365601.com | www.68993257.com | 50067o.com | www.4763111.com | www.7340111.com | 28288nn.com | www.887.ag | www.68993265.com | bb8888-2.com | www.j3577.com | www.2221102.com | g86811.com | www.05125d.com | www.80767.com | 8522uuuu.com | www.988806.com | www.685044.com | c08199.com | www.695014.com | amyh130.com | www.86611b.com | www.02737.com | 3v939.com | www.35441777.com | www.89798.com | 0802.com | www.554198.com | www.550415.com | 80892l.com | www.40288q.com | 908080p.com | www.34349193.com | www.71233s.com | 4379s.com | www.c44kk.com | www.96386o.com | b5369.com | www.0194007.com | 8036m.com | www.234894.com | www.330295.com | 5001w.com | www.js00558.com | 38850066.com | www.sg8886.com | www.197802.com | www.6248j.com | www.js18688.com | 3678zzz.com | www.6616008.com | 80878r.com | www.2222wnsr.com | www.33112j.com | 4465p.com | www.0169b.com | kk3373.com | www.ok755.com | www.855310.com | 33432h.com | www.68365a.com | 3775q.com | www.5966nnn.com | 9980xl.com | www.4107w.com | www.44clf.com | 22299rr.com | www.c63568.com | 2709m.com | www.g456x.com | sypk10.com | www.8015866.com | www.715121.com | 99993885.com | www.77802k.com | 158103.com | www.758567a.com | dzhcp7.com | www.80074.com | 2418x.com | www.84303.com | www.144428.com | www.1366i.com | www.934277.com |