<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》系列解讀之一

            分享到:
            2019-03-29 15:06:12來源: 首冠教育

             為貫徹落實黨的十八大和十八屆三中全會精神,深入推進會計強國戰略,全面提升會計工作總體水平,推動經濟更有效率、更加公平、更可持續發展,2014年10月27日,財政部根據《會計改革與發展“十二五”規劃綱要》,制定發布了《關于全面推進管理會計體系建設的指導意見》(以下簡稱《指導意見》),明確了管理會計體系建設的指導思想和基本原則,提出了管理會計體系建設的總目標,并圍繞該目標部署了相應的任務、具體措施和工作要求。

             

              一、管理會計的產生與發展

             

              管理會計是會計的重要分支,主要服務于單位(包括企業和行政事業單位,下同)內部管理需要,是通過利用相關信息,有機融合財務與業務活動,在單位規劃、決策、控制和評價等方面發揮重要作用的管理活動。與財務會計相比,管理會計有以下三個特點:一是在服務對象方面,管理會計主要是為強化單位內部經營管理、提高經濟效益服務,屬于“對內報告會計”;而財務會計主要側重于對外部相關單位和人員提供財務信息,屬于“對外報告會計”。二是在職能定位方面,管理會計側重在“創造價值”,其職能是解析過去、控制現在與籌劃未來的有機結合;而財務會計側重在“記錄價值”,通過確認、計量、記錄和報告等程序提供并解釋歷史信息。三是在程序與方法方面,管理會計采用的程序與方法靈活多樣,具有較大的可選擇性;而財務會計有填制憑證、登記賬簿、編制報表等較固定的程序與方法。

             

              在西方,管理會計萌芽于20世紀初,隨著經濟社會環境、企業生產經營模式以及管理科學和科技水平的不斷發展而逐步演進,至今大致經歷了三個階段:一是20世紀20年代-50年代的成本決策與財務控制階段。20世紀初,由于生產專業化、社會化程度的提高以及競爭日益激烈,使得企業強烈地意識到,要想在競爭中生存和發展,必須加強內部管理,提高生產效率,以降低成本、費用,獲取最大限度的利潤。適應該階段社會經濟發展的客觀要求,產生了泰羅的科學管理理論。1921年,美國《預算與會計法案》頒布,推動了“預算控制”被引入管理會計;1922年,奎因坦斯在其《管理會計:財務管理入門》一書中首次提出“管理會計”的名稱。二是20世紀50年代-80年代的管理控制與決策階段。隨著信息經濟學、交易成本理論和不確定性理論被廣泛引進到管理會計領域,加上新技術如電子計算機大量應用于企業流程管理,管理會計向著精密的數量化技術方法方向發展。一批計劃決策模型得到發展,流程分析、戰略成本管理等理論與方法體系紛紛建立,極大地推動了管理會計在企業的有效應用,管理會計職能轉向為內部管理人員提供企業計劃和控制信息。但由于管理會計對高新技術發展重視不足,且依舊局限于傳統責任范圍。為改變這一狀況,管理會計學者對新的企業經營環境下管理會計發展進行了探索,質量成本管理、作業成本法、價值鏈分析以及戰略成本管理等創新的管理會計方法層出不窮,初步形成了一套新的成本管理控制體系。管理會計完成了從“為產品定價提供信息”到“為企業經營管理決策提供信息”的轉變,由成本計算、標準成本制度、預算控制發展到管理控制與決策階段。三是20世紀90年代至今的強調價值創造階段。隨著經濟全球化和知識經濟的發展,世界各國經濟聯系和依賴程度日益增強,企業之間分工合作日趨頻繁,準確把握市場定位、客戶需求等尤為重要。在此背景下,管理會計越來越容易受到外部信息以及非財務信息對決策相關性的沖擊,企業內部組織結構的變化也迫使管理會計在管理控制方面要有新的突破,需要從戰略、經營決策、商業運營等各個層面掌握并有效利用所需的管理信息,為此管理會計以強調價值創造為核心,發展了一系列新的決策工具和管理工具。一些國家也嘗試將管理會計引入公共部門管理之中,并隨著新公共管理運動的興起在全世界范圍推廣。

             

              在我國, 雖然管理會計相關理論引入較晚,但我國實踐早已有之,不乏成功探索和有益嘗試。如,新中國成立之初,以成本為核心的內部責任會計,包括班組核算、經濟活動分析和資金成本歸口分級管理等;70年代末期到80年代末的以企業內部經濟責任制為基礎的責任會計體系;90年代后的成本性態分析、盈虧臨界點與本量利依存關系、經營決策經濟效益的分析評價等,都屬于管理會計的范疇。河北邯鄲鋼鐵公司實行的“模擬市場,成本否決”可謂成本管理在我國企業應用的典范。寶鋼集團于1993年起推行標準成本制度,歷經多年探索,不斷完善,在增強員工成本意識、控制成本、支持決策等方面發揮了重要作用。如今,包括全面預算管理、平衡計分卡等績效評價方法,作業成本法、標準成本法等成本管理方法在內的管理會計工具方法陸續在我國企業中運用,單位對管理會計的應用意識有所增強,應用水平有所提高。國家開發銀行、中國電信、北汽福田、三一重工等一批企業專門設置了管理會計機構或崗位,積極開展管理會計工作,取得了較好成效。同時,管理會計在行政事業單位預算編制、執行、決算分析和評價等工作中也得到了一定應用。一些行政事業單位建立了適應單位內部財務和業務部門暢通聯系的信息平臺,及時掌控預算執行和項目進度,深入開展決算分析與評價,及時發現預算執行中存在的問題并提出改進意見和建議,財政財務管理水平和資金使用效益不斷提高。

            熱門推薦

            ×

            提示

            您確定要刪除嗎?

            华彩彩票 www.hg015.com | www.333222o.com | www.915366.com | www.07078006.com | 7811aa.com | www.4996bx.com | mmm01234.com | www.33598g.com | www.8124f.com | www.29178a.com | www.266555a.com | 4812d.com | www.2345678.pw | hgyz55.com | www.859505.com | www.hga8181.com | 1591sss.com | www.4521e.com | 8381z.com | www.903212.com | www.88993m.com | 1bet2.com | www.28850.com | 3844uu.com | www.444539.com | www.hg032.com | k61653.com | www.60108q.com | www.222544.com | nn32355.com | www.4078t.com | gggg19927.com | www.864155.com | www.78z5.com | 9737.com | www.890517.com | p2894.com | www.ss55826.com | 3482x.com | www.gyfc9.com | www.1010160.com | 1397.am | www.5647e.com | www.1347-05.com | 1466z.com | www.28891a.com | www.ag9.com | 3122027.com | www.win1239.com | www.8520u.com | 883399y.com | www.88000xpj.com | www.hg3028.com | df6236.com | www.0004sc.com | www.76543r.com | 6033m.com | www.33588m.com | www.1423guo.com | 24006.com | www.26163g.com | www.495w.cc | 8448002.com | www.zg16.com | www.799666s.com | 22098n.com | www.332092.com | www.4996gx.com | 1590.co | 1429w.com | www.087938.com | www.pj7019.com | 26444r.com | www.50088c.com | www.b2229b.com | 2214d.com | www.11clf.com | www.998855s.com | 3413222.com | 377ib.com | www.7714k.com | www.006073.com | 4289w.com | www.403289.com | www.028126.com | www.3435b.com | 3304o.com | www.26299s.com | www.www-222299.com | 22299qq.com | 8449gg.com | www.2418q.com | www.blm599.com | 30019aa.com | www.303467.com | www.508970.com | www.336suncity.com | 610659.com | www.271901.com | www.773570.com | www.hg2367.com | 521102.com | 8827xx.com | www.83993f.com | www.48968.com | 858648.com | 61652m.com | www.888258.com | www.06387711.com | www.cai73dd.com | 8037j.com | 8036.com | www.61500.cc | rr8159.cc | www.50052b.com | www.563736.com | www.68666i.com | 99567m.com | www.217380.com | www.89777e.com | www.077313.com | 90307v.com | shb777.com | www.093388.com | www.yh68222.com | 500089v.com | www.993956.com | www.785888.com | 88770.cc | 0015xx.com | 015015.com | www.2934g.com | www.4546800.com | www.8797aavv.com | 78110066.com | 4880n.com | 668cp55.com | www.913gc.com | www.246776.com | www.js2889.com | 2373a.com | 88851h.com | www.78949u.com | www.9356k.com | www.5183889.com | www.hg1115k.com | 228888m.com | 8881480.com | www.luck878.com | www.53900l.com | www.06820u.com | www.b868.com | www.7788076.com | 44265555.com | 3v939.com | www.202429.com | www.50732z.com | www.209752.com | www.82627.com | www.32126l.net | t4212.com | l15666.com | www.109027.com | www.29czj.com | www.1538222.com | www.55q1.com | www.sun00.com | 3009i.com | 56987yy.com | 2355e.com | www.186796.com | www.66ffo.com | www.679.com | www.4446ddd.com | www.992254.com | www.j3577.com | 24002.com | 98345bb.com | 7703gg.com | 66300vip07.com | www.696776.com | www.7793m.com | www.81608t.com | www.16181l.com | www.8349.com | www.33189.com | www.wn2068.com | 4997q.com | 33ee8332.com | 3559y.com | 1634m.com | 9411fff.com | www.178167.com | www.665991.com | www.33qxc.com | www.50788c.com | www.ihg5522.com | www.2021a.com | www.5099hh.com | www.b4127.com | www.1770g.com | www.0636f.com | 9895f.com | 214kf.com | 38853885.com | 57157p.com | 805216.com | 0621.com | 7720s.net | 7736z.com | 76543v.com | q32689.net | 500000853.com | dz3777.com | sha162.com | www.126059.com | www.389244.com | www.891079.com | www.1368a.cc | www.1555ac.com | www.25688f.com | www.96386w.com | www.4923p.com | www.1115mg.com | www.1434s.com | www.js58678.com | www.i063801.com | www.262815.com | www.biying900vip.com | www.55060w.com | www.bwin900.co | www.38138v.com | www.77vn777.com | www.biying970vip.com | www.80188d.com | www.pj848.com | www.sss2848.com | www.924924.com | www.29468.com | www.916633.com | www.904488.com | www.ejylc10.com | www.ya2019z.com | www.jxcp16888.com | www.68689r.com | www.36788q.com | www.6969a.cc | www.810619.com | www.444601.com | www.062766.com | 76543l.com | 7380.com | 3678eee.com | f86226.com | 32126f.net | 1077oo.com | www.9846j.com | www.357996.com | www.84299.com | www.6685555.com | www.23636.com | www.4996bt.com | www.8577f.cc | www.12455t.com | www.76gcw.com | www.737198.com | www.66652i.com | 012802.com | 3122ee.com | 22098q.com | 2019k.cc | www.63877i.com | www.hg285.com | www.www-84507.com | www.4078b.com | www.68993273.com | www.5854j.cc | www.257630.com | 3473l.com | 1389j.com | 39199i.com | 3089g.com | www.hg10567.com | www.015647.com | www.jz95566.com | www.14168d.com | www.77802j.com | www.840689.com | 55818s.com | 2643z.com | 496kk.com | www.56733k.com | www.pj12567.com | www.120689.com | www.479.com | www.5854v.cc | www.73166a.com | 2287hh.com | 2226gp.com | www.7168801.com | www.hg6009.com | www.5981b.com | www.pj56a.com | www.775702.com | 0234oo.com | 4647i.com | 2418q.com | www.yl00222.com | www.296977.com | www.ihg5588.com | www.917963.com | 3434aaa.com | 3405oo.com | www.sjs06.com | www.35877c.com | www.78680y.com | www.589zf.com | 3473l.com | 9479a2.com | 27878xx.com | www.456115.com | www.js56775.com | www.949498.com | tt6823.com | 3778gg.com | www.333560.com | www.818999.com | www.139975.com | www.400322.com | xhgt.com | www.033033x.com | www.732156.com | www.535761.com | www.506791.com | 67890jjj.com | 748v.com | www.998855f.com | www.2221105.com | www.196067.com | 3304zz.com | www.76060h.com | www.ll55826.com | www.9356a.com | 20778866.com | 84494444.com | www.593333.com | www.0883888.com | www.96386e.com | 23599l.com | www.cr666.com | www.32678.cc | www.731996.com | vns8y.com | www.111xpj22.com | www.4727188.com | www.ya499.com | 22117.com | 81511.com | www.tc8801.com | www.6832r.com | m67890.com | 3178r.com | www.1389oo.com | www.50024z.com | 025647.com | jl55555.com | www.178tyc.com | www.26299m.com | 6403z.com | 8742xx.com | www.6696877.com | www.cp500.in | 026237.com | www.4938e.com | www.h36524.com | www.80075o.com | 9649r.com | www.91955.com | www.3479z.com | 78114422.com | www.x7044.com | www.blr1144.com | 97987-5.com | 253503.com | www.128088.com | www.881809.com | 61366d.com | www.z4777.com | www.60123x.com | 55119193.com | www.39695k.com | www.00773k.com | www.444081.com | 6396s.com | feicai0744.com | www.c46.bet | www.730678.com | www40033.com | www.253777.com | www.480849.com | www.jbb2015.com | www.hg173e.com | www.505518.com | 84496611.com | www.jz3888.com | www.444215.com | l08199.com | www.4972j.com | www.530877.com | 58moneys.com | www.5250666.com | www.090392.com | 6220ii.com | www.yh234g.com | 2021b.com | www.033033q.com | www.578888.vip | ppp3405.com | www.xhtd2233.com | www.99677c.com | js8028.com | www.xg40.com | www.806721.com | btt529g.com | www.vns6605.com | pj1314520.com | www.e67783.com | www.win1235.com | 22205a.com | www.msc835.com | www.fcff1.com | 22204066.com | www.7893w38.com | 08058888.com | www.777444c.com | www.3126y.com | 66287h.com | www.55060n.com | ylg5888.com | www.hg226.cm | www.657zf.com | 71626.com | www.55070e.com | 2934k.com | www.4972gg.com | www.5091p.com | 4488uu.com | www.b35oo.com | t365b.com | www.47ey.com | www.871660.com | aa99151.com | www.48330h.com | 405087.com | www.pj5958.com | xin98556.com | www.25288h.com | www.906511.com | feicai0937.com | www.ylylc03.com | wnsr8803.com | www.v3v4v5.com | 3522ww.cc | www.xpj386.com | www.435050.com | www.bet056365.com | www.34788s.com | e99345.am | www.742488.com | 3379j.com | www.99113p.com | 62220.com | www.89266.com | www.78700a.com | www.9996gg.com | www.723035.com | www.yun770.com | www.2632j.com | 3379l.com | www.81678x.com | weibo.com | www.ihg5566.com | nn4255.com | www.4102t.com | 9994.com | www.5446e.com | 69096m.com | www.9895b.com | 83377g.com | www.1429g3.com | 2222.VIP | www.33678ll.com | 0208kk.com | www.88325o.com | 6137h.net | www.4521t.com | 469.com | www.115527f.com | shen5511.com | www.749758.com | 336yh.com | www.4520022.com | u82365.com | www.0601t.com | 2jssss.com | www.65707b.com | 22556r.com | www.001hy.cc | www.h9978.com | www.649880.com | www.4107j.com | www.205883.com | www.7348.com | 071726.com | www.58665o.com | spj04.com | www.8883066.com | 3788ff.com | www.772222.com | 1077ddd.com | www.664by.com | www.0044hg.com | www.364343.com | www.hqr77.com | 9889567.com | www.cr677.net | 1468ccc.com | www.ihg5555.com | 56988v.com | www.cb6588.com | www.4972gg.com | 22117o.com | www.5504z.com | 23233i.com | www.1117758.com | 3258y.com | www.979816.com | www.802msc.com | 333js.com | www.16181x.com | 3640kk.com | www.78949g.com | www.45601.com | www.233896.com | www.ks1381.com | 1177hhgz.com | www.48330s.com | xg9111.com | www.578960.com | www.36225.com | 7240d.com | www.073770.com | 50128d.com | www.324677.com | www.7335xx.com | hga55025.com | www.77114w.com | www.80088hg.com | 35tt.vip | www.bwinyz39.com | 2757i.com | www.810519.com | www.hg2455.com | 97297u.com | www.0601d.com | www.lhg555.com | 2349014.com | www.huangma24.com | 6150l.com | www.723095.com | www.dz2899.com | 39992211.com | www.26163m.com | www.2846f.com | 8557k.com | www.4331b.com | www.517ly13.com | hg2015.cc | www.9464001.com | 588-6.cc | 59964ww.com | www.9170106.com | 9649u.com | www.530877.com | www.998855e.com | 40033rrr.com | www.757988.com | www.cq0066.com | 3640ii.com | www.814646.com | www.lu8810.com | rbbet88.com | www.729019.com | www.5504q.com | 0606.net | www.109716.com | www.89677r.com | 883399e.com | emz7995.com | www.661326.com | www.227vns.com | 23456.net | www.0802.cc | www.19652.com | 048p.com | www.zcwf9.com | www.766649.com | 655661100.com | www.330605.com | www.4996fs.com | 3659.com | 61789v.com | www.89894j.com | www.1594k.com | 30019dd.com | www.609553.com | www.55060p.com | xpj8118.com | 1463j.com | www.50054d.com | www.60sun.com | 647768.com | www.187132.com | www.490801.com | www.70.tt | 44077k.com | www.958351.com | www.cai51.com | 99111cc.com | 2934l.com | www.26299g.com | www.k2678.com | 2824y.net | 44229193.com | www.52072d.com | www.c15595.com | 55331o.com | 33567p.com | www.50024t.com | www.932222.com | 4023j.com | 3178i.com | www.5086w.com | www.5049q.com | js5651js.com | 5651bcom | www.673266.com | www.91779q.com | www.75878tt.com | uuu3405.com | www.225065.com | www.598282b.com | www.3170004.com | 11pp8331.com | 4379.com | www.500yf.com | www.848777j.com | www.32126q.net | qile260.com | www.178135.com | www.907004.com | www.567771.com | 22556b.com | 8159hhh.cc | www.455598.com | www.js28666.com | www.778333.com | 77c51.com | 316.cc | www.355811.com | www.16065y.com | www.5566bifa.com | www.86611l.com | bozhongle.com | www.52072u.com | www.66653s.com | www.jz6988.com | www.31319193.com | 2096f.com | meishimat.com | www.664043.com | www.hg0335.com | www.bet66622.com | www.5487567.com | 3807e.com | msyz818.com | www.811927.com | www.hg20.com | www.cbvip.com | www.yh567.com | wlb444.com | 9030i.com | www.287926.com | www.54400n.com | www.89677y.com | www.11114100.com | ylzz366.com | 04666p.com | 1591yyy.com | www.524677.com | www.23579e.com | www.b35jj.com | www.25msc.com | 78113366.com | 8159pp.cc | 0485z.com | www.060888.com | www.0014y.com | www.75600v.com | www.063261.com | www.3459g.com | 99151u.com | xxx40033.com | 00048w.com | www.290282.com | www.zfcp8.com | www.1466o.com | www.8313n.com | www.331666.com | www.yddc09.com | yinian99.com | js02749.com | 78116644.com | www.52072a.com | www.938527.com | www.96386x.com | www.38775mm.com | www.qmc0022.com | www.306444b.com | www.85770a.com | 30007m.com | am99914.com | 500000454.com | 11885003.com | man476.com | www.530126.com | www.1035n.com | www.2418n.com | www.73990l.com | www.m456x.com | www.5405006.com | www.40686a.com | www.033033k.com | 0033i.cc | 888990033.com | 0693j.com | 1654j.com | 3614e.com | 444000eee.com | www.315332.com | www.986656.com | www.89338.com | www.2418y.com | www.js18456.com | www.35700b.com | www.50999t.com | www.caibb.com | www.4788msc.com | www.2846j.com | www.7669h.net | www.glc66.com | 9949v.com | 2978.com | 00940.com | be9458.com | amhg077.com | 7052004.com | 402.com | 7945ll.com | 4694b.com | 61327744.com | 68228s.com | 00778e.com | 3178g.com | xin98886.com | 1483.com | 664975.com | 2543.am | 9905.com | 44119193.com | 5858jsc.com | pj677l.com | 500000414.com | 2490x.com | hgyz888.com | 4048eee.com | 1105596.com | j15666.com | aa3336.com | 8881207.com | 2757x.com | 84435072.com | 4809y.com | 4270ee.com | 1443e.com | lll3405.com | 4488uu.com | 80368w.com | amjs8033111.com | ggg5701.com | 909310.com | 7js345.com | www.pj90666.com | www.6491y.com | www.ab678.com | www.58777r.com | www.9566438.com | www.6uu6uu.com | www.99828.com | www.448246.com | www.bwinyz40.com | www.w84v.com | www.pj88.com | www.529776.com | www.54844.com | www.hj8987.com | www.655096.com | www.271051.com | m0084.com | 5443qq.com | 73567tg15.com | hr1333.com | 3778pp.com | 30007h.com | huangma19.com | www.yh6679.com | www.532156.com | www.5956fff.com | www.04567h.com | www.jsdc9777.com | www.sx1822.com | www.3933o.cc | www.648148.com | 59964oo.com | 31782222.com | b9970.com | oo3336.com | 5589333.com | www.hg5878.com | www.am4444.com | www.58665h.com | www.99552ll.com | www.pj56k.com | www.ya390.com | www.362803.com | 55818d.com | hh01234.com | 44009193.com | 4774t.com | www.amzr33.com | www.jsc9558.com | www.2544g9.com | www.yh66166.com | www.ct8877.com | www.073818.com | 4323y.com | 8159m.cc | 2247f.com | www.8655msc.com | www.9611ll.com | www.9895c.com | www.77803g.com | www.632750.com | 9539l.com | 0198855.com | 99151g.com | www.i27229.com | www.hfcp1188.com | www.pj55716.com | www.8667a.com | www.182498.com | 28288oo.com | 3030394.com | www.pj5906.com | www.179999.com | www.73990c.com | www.36166r.com | www.369062.com | feicai0931.com | 3559nnnn.com | www.hg0056.com | www.548866.com | www.742588.com | www.688dl.com | 2418007.com | 9479a1.com | 3189i.com | www.674suncity.com | www.p69096.com | www.36787g.com | www.106280.com | lehu558.com | feicai024.com | www.k1577.com | www.7893w33.com | www.29277b.com | 111b9.com | 14683355.com | 8547c.com | www.amxhtd11.com | www.b35ii.com | www.39459.cc | 1665gg.com | 8159x.cc | www.333222c.com | www.658300.com | www.4323v.com | www.126509.com | 3936x.com | bifa.com | www.4699g.com | www.hg6767b.com | www.77djcp.com | 预览f8009.com | www.kfa6.com | www.dzcp7777.com | www.0270m.com | www.35918i.com | 574747.com | www.yinhecc99.com | www.6665ylg.com | www.2632c.com | 116005.com | duch019.com | www.xhg011.com | www.961865.com | www.244646.com | 3304f.com | www.00217g.com | www.jz30280.com | www.3126x.com | 2381006.com | 78118877.com | www.747808.com | www.954321w.com | 459844.com | 3559nnnn.com | www.k0678.com | www.3775s.com | www.768299.com | 3662l.com | www.09569s.com | www.1067777.com | www.585065.com | 5802ww.com | www.hg009999.com | www.40288n.com | www.431506.com | 9646f.com | www.7111b.com | www.350c7.com | www.217556.com | c40033.com | www.4152f.com | www.6939h.com | 0652p.com | 123456kk.cc | www.55526w.com | www.2408b.com | 91019n.net | www.3846a.me | www.60886x.com | www.191380.com | 7742gg.com | www.533589.com | www.12455z.com | 9479a0.com | www.8124m.com | www.6880cc.com | www.178615.com | 5309l.com | www.v56789.com | www.509866.com | 3552v.com | www.56520m.com | www.3398733.com | 6700000.cc | mgm3242.net | www.4136j.com | www.501342.com | 4488f.com | www.my95.net | www.c1379.com | 7720r.com | www.145377.com | www.33997m.com | 32355.com | www.77537l.com | www.hg0088.sh | qy6682.com | www.v6866.com | www.x999789.com | 11z66.com | www.pj0004.com | www.56011k.com | 258701.com | www.jsw77.cc | www.v94600.com | p2894.com | www.yh77701.com | www.9103yy.com | 5002r.com | www.7435j.com | www.1466j.com | www.yl978.com | www.620557.com | q2490.com | www.jl708.com | www.422323.com | 68228n.com | www.4058u.com | 30019q.com | 33665003.com | www.8866kcd.com | 9889567.com | www.365168.cc | www.99677l.com | 7893w49.com | www.33396.com | www.912273.com | 2096f.com | www.s69096.com | 0109js.com | www.48373.com | www.889580.com | 983888d.com | www.3642.com | www.701337.com | 2127ee.com | www.79095y.com | xin98886.com | www.3459l.com | www.04500w.com | 67890mm.com | www.20199jj.com | www.202341.com | 3024t.com | www.68203dd.com | 56988yy.com | www.8yw.net | www.330652.com | 4255ttt.com | www.937004.com | 8449yht.com | www.77365n.com | www.djcp234.com | 4066ll.com | www.33018.com | pj88rrcom | www.qq55826.com | 5lc8.com | www.365815g.com | www.38wcp.com | ubo3388.com | www.5886mm.com | 1770z.com | www.90989.com | www.196062.com | www.ylg82.com | www.33112k.com | 167748.com | www.6687o.com | 1382.cm | www.3195555.com | www.257233.com | www.hg9678.com | www.31330.cc | 6662012.com | www.4102d.com | 全讯网.com | www.50054.com | 98kbc.com | www.999dhygw.com | www.602454.com | www.1869q.com | www.39459.cc | 88332007.com | www.0967002.com | 9679b.com | www.958661.com |