部門預(yù)算編制與改革

部門預(yù)算編制與改革山東財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院邱文琦第一部分部門預(yù)算概述一、部門預(yù)算的含義

部門預(yù)算是由政府各部門編制，經(jīng)財(cái)政部門審核后報(bào)立法機(jī)關(guān)審議通過的、反映部門所有收入和支出的預(yù)算。1.部門預(yù)算由本部門所屬各單位預(yù)算和本部門機(jī)關(guān)經(jīng)費(fèi)預(yù)算組成；2.各部門編制本部門預(yù)算、決算草案，組織和監(jiān)督本部門預(yù)算的執(zhí)行；3.定期向本級(jí)政府財(cái)政部門報(bào)告預(yù)算的執(zhí)行情況；4.編制部門預(yù)算的“部門”在資質(zhì)上應(yīng)該限定那些與財(cái)政直接發(fā)生經(jīng)費(fèi)領(lǐng)撥關(guān)系的一級(jí)預(yù)算單位。二住、反實(shí)勺行棗部嗚門潔預(yù)鳥算筑的霉必級(jí)要擺性(一)傳偉統(tǒng)邊按田功子能危編來制濾預(yù)俱算嚷存報(bào)在軟的政弊嶼端1腐.部碑門磨沒躬有躬一哄本爽完甲整跟的煉預(yù)辜算洋。2憐.預(yù)態(tài)算柜編槽制鞋粗門糙真，叔缺驢乏港部丟門蓄內(nèi)叼部叉責(zé)種任除機(jī)飼制詢和議外育部希有現(xiàn)效丑的娘監(jiān)扛督笨機(jī)曬制蓋。3怪.預(yù)祖算踢編正制待缺釘乏瓣科帶學(xué)帆、稿必遺要電的美定畏員騰定淋額島標(biāo)賭準(zhǔn)忠。4愿.預(yù)誼算捕資蛾金瓦分姑配劣權(quán)暑分普散拿。5挖.預(yù)膏算亂約撞束粥軟都化寒。(二)部磨門芬預(yù)燥算幕具嚷有囑內(nèi)逢在塑的緊優(yōu)檔點(diǎn)1攻.克猛服述代臨編乏預(yù)卸算膚的乖方劉式伐。2燭.統(tǒng)謀一憂預(yù)星算動(dòng)分罵配李權(quán)戚。3絨.建餅立焦了膝相螺互演制格衡枕的飲管潔理準(zhǔn)機(jī)奸制茫。4榜.調(diào)駱整蔑了跪預(yù)豬算站批珠復(fù)叮的提主凍體省，競(jìng)有扣利梯于煮及珍時(shí)朗、集合敬理塌的改批哲復(fù)咐預(yù)注算汪。5誕.嚴(yán)桑控戰(zhàn)年奇初漁預(yù)典留恩機(jī)群動(dòng)犁財(cái)缺力蕉，樸減給少屈機(jī)源動(dòng)兆權(quán)包，歷防層止角二盯次哄預(yù)島算壓。三、部羊門決預(yù)遞算徒的侵特熟征1徐.從撞編轎制斃主道體典看綁，“部受門”自監(jiān)治含要漆求揭限碧定仆在志那灶些僚與瞇財(cái)暑政桿直烏接頭發(fā)后生資領(lǐng)歲撥盜關(guān)配系請(qǐng)的隙一結(jié)級(jí)批預(yù)車算近單秋位賢或理稱陵主貸管雕預(yù)挽算蜜單筑位甘。2蜘.從翼編綱制斷范車圍夾看秀，更部銳門么預(yù)時(shí)算敬屬車于橫綜除合火預(yù)耽算節(jié)，屆它拖應(yīng)奏該敘涵梢蓋宿部秩門漏及音所消屬桂單旋位政所估有館的董收騎入克和膨支竿出千。3京.從遭支抗出倒角美度胳看驅(qū)，浸部狼門傍預(yù)夜算受應(yīng)遇全女面動(dòng)地床反威映靠一潤個(gè)雖部挺門盡及搶所繼屬浪單漏位紹各紛項(xiàng)夏資暖金萌的簽使狗用澇方敏向早和物具嘩體庸的色使獨(dú)用柏內(nèi)阿容方。4瘡.從水編損制搭程拘序爺看形，毫部僑門殺預(yù)賤算壤應(yīng)忘全津面泄反齡映賀一脹個(gè)普部礎(chǔ)門柴及毛其肚所訂屬貴單密位洽各叼項(xiàng)厘資平金很的查使顧用頃方助向蘭和跡具你體矩的籍使岔用參內(nèi)敏容龍。5伍.從刑細(xì)良化忌程梅度登看蟻，朝部匪門載預(yù)榴算拜的且編與制歪應(yīng)相既臘細(xì)懼化亂到氧具恒體漏預(yù)潛算明單拌位蹄和臨項(xiàng)劉目么，濱又惑細(xì)交化洪到仿預(yù)專算襖科閣目冰劃孝分賺的抹各借項(xiàng)廚具堪體號(hào)支響出6差.從寒合刮法輸性將看撕，賓部匠門夏預(yù)條算銹必樹須具在浮符餡合儀國神家爹有親關(guān)輪法繭律氣法棵規(guī)冷、軋政車策抗制膏度頂?shù)挠^前獵提船下冠按刮財(cái)寸政合部泉門俘核愉定草的蜘預(yù)撲算謹(jǐn)控刪制戒數(shù)脅編插制若；特需經(jīng)經(jīng)貪過驚法聽定建程秋序仗后尺，們由晶財(cái)鈔政腳部脫門筐批魚復(fù)穿到另各蔽部藏門消，珠在翅由公各逼部丙門弦逐肢級(jí)百批饒復(fù)布到培基但層微預(yù)拉算毀單集位。四歪、奏部銷門剝預(yù)傾算珍編洞制喇的系基職本欣原矩則(一)合柳法以性熔原婦則部復(fù)門吼預(yù)你算匆的夫編般制撐要襪符菠合《預(yù)貞算券法》和綢國猛家逆其溝他濃法妹律綁、茶法歇規(guī)鋪，排充執(zhí)分羅體節(jié)現(xiàn)可國鏡家蜻的荒有街關(guān)瓜方類針啟、蟻政榴策球，葛還鍬要殿在淘法鉆律屈賦塘予敬部撫門賓的巷職彈能愁范少圍彼內(nèi)靈編著制送。(二)真衫實(shí)容性茂原為則部最門布預(yù)掠算港收抓支陜的厲預(yù)婚測(cè)曲必艷須歲以緣瑞國獄家插社考會(huì)晶經(jīng)懼濟(jì)墊發(fā)毅展紗計(jì)鞭劃雜和仔履披行谷部卸門迫職畜能來的馳需鳴要倍為奸依提據(jù)感，摘對(duì)叨每它一擁收兩支恨項(xiàng)巨目條的包數(shù)問字歡指訪標(biāo)風(fēng)運(yùn)貧用園科拖學(xué)卡合孔理雖的順方艙法燃加鳴以頑測(cè)臉?biāo)泔L(fēng)，姐力施求滴各馳項(xiàng)總收涂支剪數(shù)塞據(jù)形真圈實(shí)料準(zhǔn)掃確減。（嘴三著）秧完糖整嘩性譽(yù)原語則部鍛門餡預(yù)回算苗是貴全石面刮反兄映嶄政映府溝部揚(yáng)門喝所慎有概收雀支齊活磁動(dòng)燒的璃預(yù)歪算瞎，悔要具體文現(xiàn)廚綜為合逝預(yù)鍬算蓄的歌思持想肥，僵將探所嗚有茄收哲入世和種支訂出夢(mèng)全礦部賊納歇入趨部愿門申預(yù)偏算灣。（皇四暢）王科坦學(xué)壤性御原兇則部下門蕩預(yù)帳算椒編奶制淡的徐科濤學(xué)卸性技具遙體陰體幟現(xiàn)伐在投在尿預(yù)綁算參收拆入覽的較預(yù)條測(cè)弦和口安寨排凱預(yù)課算腦支蹲出答的旺方芽向刪要楊科女學(xué)酬、渠編毛制遮程迅序掙設(shè)郵置宏要京科列學(xué)翠、邪預(yù)冶算債編及制蔽方利法系要婚科炸學(xué)獵、車預(yù)男算遍的婆核甲定鐮要浸科弱學(xué)搞等袖幾鍬個(gè)西方尖面旺。(五)穩(wěn)錄妥膚性劍原器則部濫門擔(dān)預(yù)絹算裹的雕編旅制礎(chǔ)要市做寒到瘋穩(wěn)笨妥兼可憑靠高，篇量丈入權(quán)為撓出簽，冤收笑支穴平遷衡林，帆不咳得呢編邀赤郵字握預(yù)荷算咐。(六)重隱點(diǎn)窯性腔原桌則部蝕門穩(wěn)預(yù)駝算施編仙制犁要鐘做究到暢合昨理?xiàng)澃菜屡沤愿髀秧?xiàng)歇資蜓金躺，盆本套著“一魄要賺吃偶飯生，敲二稍要依建進(jìn)設(shè)”的司方半針濱，福在血兼餡顧劈燕一柳般伴的閑同兵時(shí)陷優(yōu)候先膚保劈燕證賠重候點(diǎn)擾支蹈出谷。(七)透慶明鈴性必原屢則部油門恩預(yù)蟲算堵要裙體濫現(xiàn)差公燈開飛、址透解明閥的密原質(zhì)則早，貝要純通集過孤建段立仇完淺善認(rèn)科田學(xué)宇的謊預(yù)需算絮支糕出搞標(biāo)榮準(zhǔn)暴體民系千，角實(shí)庸現(xiàn)此預(yù)移算乘分膨配堡的饒標(biāo)任準(zhǔn)底化走、攔科啟學(xué)魯化勻、鄰減僑少蛾預(yù)歸算快分紹配下中說的未主秋觀們隨凝意娛性纖，份使嬸預(yù)熔算性分婆配討更沿加廉規(guī)逐范遠(yuǎn)、挖透桑明煉。（霜八燈）葉績控效狠性禁原恩則部欣門留預(yù)襖算牲應(yīng)痕樹棍立完績暮效打管壓理懶理士念項(xiàng)，冷健蔽全米績鈴效既管剝理態(tài)機(jī)似制淺，竭對(duì)碰預(yù)給算很的倘編戀制異、肆執(zhí)稀行快過樣程沒和芹完兇成殺結(jié)刃果擦實(shí)釣行探全和面婆的我追施蹤垃文咱曉悟，禁不鈴斷盤提第高腳預(yù)晉算治資融金梯的預(yù)使膜用材效會(huì)益潤。五般、帆部托門淘預(yù)瘋算取編萍制明的董前瓣提（是一擊）胸確廁定表部層門點(diǎn)預(yù)收算肝編程制購的餅?zāi)康菢?biāo)（疑二物）晃科猾學(xué)植地暫進(jìn)粘行撲部斬門互預(yù)少算蟲決僅策（償三球）全需神要花預(yù)地算掃需無求旦方杏與潮供毒給近方遲的監(jiān)協(xié)扛同六航、稀部堡門份收陶入挑預(yù)疏算極的肺內(nèi)捕容桿與疲編督制（確一輩）榆部耗門炎預(yù)陪算變收恥入忽的澡內(nèi)講容部糧門疊預(yù)泡算嘗收峽入歲是小部照門膀編討制亦年箭度農(nóng)預(yù)熟算偷時(shí)殿，跪預(yù)呀計(jì)晉在燥預(yù)園算簡(jiǎn)編嚷制姨周憲期濫內(nèi)弟從肢各愿種淺渠飼道異依揉法刻取你得統(tǒng)的棍各妖類孕收登入氣的談總器稱緒，焰是煌部桂門光履冒行統(tǒng)職襲能院、嶄完搏成吳各及項(xiàng)璃工塌作鼻任檔務(wù)榆的俯財(cái)題力前保銅障激。主待要開包矩括先：衡上喇年儀結(jié)妥轉(zhuǎn)徹、略財(cái)動(dòng)政拿撥莊款賢收擠入偉、糕上剩級(jí)別補(bǔ)膜助循收兩入制、銹事高業(yè)鐘收佛入昆、康事子業(yè)邊單理位足經(jīng)標(biāo)營爆收男入吊、阿下逆級(jí)享單訊位林上哈繳饞收粒入游、亡其瘡他鋼收貨入悉、棵用袍事益業(yè)慮基肝金流彌域補(bǔ)度收秒支洽差康額濁等吹。（獲二蹲）呆部就門約收擱入情預(yù)找算星編緞制1智.部笛門垮收志入久預(yù)臺(tái)算視編夸制夢(mèng)的脾總桿體算要凳求（1）藝項(xiàng)稠目細(xì)合販法惜合背規(guī)（2）昆內(nèi)公容隆全險(xiǎn)面盆完遵整（3）爽數(shù)翁字報(bào)真止實(shí)踢準(zhǔn)雷確2竹.部療門透收絡(luò)入捆預(yù)推算徹的紀(jì)測(cè)河算誤依尿據(jù)（1）彼明倘確茂預(yù)欲算羅目搬標(biāo)（2）寇收秧集獻(xiàn)相少關(guān)只資編料（3）烈分烏析勉、騾歸安集長部獅門此預(yù)蹈算廟需紹求（4）奮測(cè)命算簽部功門牲預(yù)悶算鋪需污求七、部絮門夾預(yù)旁算聰支潔出跟的樣編厚制刑內(nèi)狼容部習(xí)門醬預(yù)料算打支飯出許的民編伍制簡(jiǎn)內(nèi)冒容脫包莖括駛基丟本沿支狂出灑和展項(xiàng)潮目蟻支脅出牽?；y本列支乏出魯預(yù)答算路是姥行懶政迫事誤業(yè)鋪單意位學(xué)為姜保銅障碼其脹機(jī)激構(gòu)液正唐常弦運(yùn)范轉(zhuǎn)而、裝完總成朗日搏常南工妙作緞任慢務(wù)固而亞編斜制拘的仁年嘆度度基洽本銷支囑出才計(jì)耗劃緣瑞。項(xiàng)升目困支辱出斯預(yù)唱算鎖是艦行個(gè)政會(huì)事吃業(yè)孤單強(qiáng)位機(jī)為批了假完練成抹其毀特決定凳的效行唯政伸工枯作負(fù)任彎務(wù)墓或疾事忽業(yè)燭發(fā)扒展伏目艇標(biāo)鳥，豬在內(nèi)基她本進(jìn)支嬌出氣預(yù)洪算比之燭外羽編載制惕的勿年在度青項(xiàng)掛目慎支倆出喚計(jì)聚劃掀，擇通穗?；沂菃疽魂囆┨舜笙夹偷沟敛惶?hào)經(jīng)含常支的牙支哈出據(jù)項(xiàng)杠目司。莖項(xiàng)光目寶支缺出書預(yù)巴算籌是居按鴉指夠定拌的醋用混途趕和姨對(duì)障象學(xué)編炕制公的撲專喚項(xiàng)鳴支仔出語計(jì)性劃頁。第朱二膏部齒分癢部釀門痛的宮基劍本顏支滿出朽預(yù)愛算一熄、敲部筋門蟲基淺本階支網(wǎng)出蹦預(yù)拼算古的俯編不制(一)編扮制坦基漸本翻支戒出晨預(yù)音算罰的喊原椒則1獄.優(yōu)敵先窩保抹障噴的巖原絹則油。2喝.綜悲合檢預(yù)陸算個(gè)的策原還則駱。3田.定膚員隸定產(chǎn)額醒管歡理拐為失主衛(wèi)的稠原唯則佩。(二)基溫本微支顧出扎預(yù)斜算扣的母內(nèi)敘容1字.按齡支沫出吳經(jīng)因濟(jì)塑性待質(zhì)臭分驢類覺的須人厘員然經(jīng)急費(fèi)鏈和季日偉常信公糞用闊經(jīng)鍛費(fèi)磁項(xiàng)秤目榨。2森.經(jīng)染營鳴及噸往默來血支藏出冊(cè)。蛾經(jīng)棉營志及名往掙來真支鵝出丘主捐要候包門括禮三贊種半：扔一殊是鳴上然繳絕上已級(jí)般支猶出傻；股二側(cè)是垮事蹈業(yè)偉單肺位廣經(jīng)蘋營漸支音出屬；娘三績是船對(duì)欲附貨屬口單夠位梳補(bǔ)望助測(cè)支騰出遷。3意.納宣入棗預(yù)獲算舊管乎理懂的叫政玻府司性揚(yáng)基見金謊支鳴出擋。二證、拖基頭本靜支斷出夸預(yù)侵算洗編躬制戚的偏依聚據(jù)語：秩定漠員是定圓額行督政她事廟業(yè)桿單卵位塑基帥本視支超出展是燙以既定妄員獅定虹額凱方雀式直確罷定響的闖，番定滅員呢定莫額訓(xùn)水按平寧由智財(cái)較政溜部畜門娃根村據(jù)寄當(dāng)腔年揉財(cái)菌政樂狀坑況昂確騾定元。偉因南此蝦，紹各嘗部遙門謎應(yīng)芳集學(xué)中奸力擇量回做勿好芝人內(nèi)員煙數(shù)會(huì)量荒、醒結(jié)鉆構(gòu)(編位制嘴內(nèi)簽、朱編驢制留外木、朵行柱政秒、租事重業(yè))等壩基惠礎(chǔ)袍數(shù)流據(jù)潮的腐整漁理救工殊作研。(一)基膛本榨支術(shù)出脾預(yù)另算博編顫制暖的奔起滿點(diǎn)乳是足基可本馬支象出筆定務(wù)額立項(xiàng)惜目定但額朝是捆指置財(cái)墾政淺機(jī)牽關(guān)族根叉據(jù)脊行氧政撓事植業(yè)爬單效位問機(jī)景構(gòu)幕正利常腦運(yùn)幻玉轉(zhuǎn)灘和攤?cè)諜殉７空\工業(yè)作布任四務(wù)麗的倘合稱理且需熄要僵，悶結(jié)燒合厲財(cái)沾力羅的構(gòu)可董能冠，邀對(duì)鼠各掀項(xiàng)貢基價(jià)本應(yīng)支微出捷所堆規(guī)凍定導(dǎo)的膊指延標(biāo)昆額蜻度俯。(二)基乘本譯支糕出羞定絡(luò)額鉗項(xiàng)貌目行的泉構(gòu)插成1爺.人煮員糖經(jīng)籮費(fèi)簡(jiǎn)。懂這傍包場(chǎng)括僅政珠府登支袍出復(fù)經(jīng)絡(luò)濟(jì)喜分凍類某中勵(lì)的“工叔資此福虜利術(shù)支觸出”、“對(duì)雹個(gè)朱人倒和擱家男庭差的敏補(bǔ)鹿助俘支苦出”等千的“款”級(jí)蛙項(xiàng)勿目窄確祝定缸。2桑.日牛常土公乎用盡經(jīng)乏費(fèi)及。持這蹲包導(dǎo)括惜政談府妖支排出樹經(jīng)旱濟(jì)勝分壁類燙的“款”級(jí)告科兔目公中有屬奴于薦基牧本很支傲出貝內(nèi)銜容沈的挪支蓮出斗。(三)行狐政多事旗業(yè)跪單誼位沃基祝本蔑支摩出昨定數(shù)員亦定曬額驚標(biāo)崗準(zhǔn)擔(dān)存娃在“單”、“雙”之嘗別三帖、千基沸本遷支梨出叢經(jīng)度費(fèi)傘的衰測(cè)惰算燥方吼法(一)按削不斜同列用浩途獨(dú)經(jīng)象費(fèi)獲的善核佳定1碼.人擠員教經(jīng)叨費(fèi)如的搖核迅定覺方愉法哲：竿按遙定歪員饞和界工區(qū)資你標(biāo)概準(zhǔn)塵據(jù)凍實(shí)析核賴定都?；鶎⒈居H工燙資波是滾人繪員督經(jīng)肆費(fèi)滾的顧主歐要怒部淘分箱，巷一艷般耀根碰據(jù)錘核型定頭的足編命制銷人均數(shù)摔或咐全助年改平欲均欄人舍數(shù)巨、螞上幟年峰平迎均峽工勒資肺定爺額布，邊并遙結(jié)糟合待計(jì)陷劃扁年錦度遵工咸資應(yīng)調(diào)嗚整各情址況腸計(jì)此算編確尋定穗。全碗年志工貴資規(guī)額象＝狡編收制痕人悲數(shù)×年蛙均論工純資淺定封額發(fā)粘給截在庭職鞋人泰員逐的盟各枯項(xiàng)做津榜貼除、耕補(bǔ)咽貼瀉等聞補(bǔ)親助威工壇資旬一遮般蚊根細(xì)據(jù)駛?cè)笋剢T宵數(shù)屬和烈平相均嫩標(biāo)期準(zhǔn)怕測(cè)已算濾。補(bǔ)劣助啞工望資個(gè)＝感編富制熊人誘數(shù)×年兼均燃津(補(bǔ))貼淹定然額按剖標(biāo)盡準(zhǔn)箭提奸取有的疤工詞作湊人昆員鈔福箱利赤費(fèi)撕、湊工啟會(huì)元經(jīng)浩費(fèi)妨、篩長唱期拴休蓋養(yǎng)替人始員隊(duì)生著活朵費(fèi)沾、輔探射親厘旅活費(fèi)鴿等哄，—般滑根激據(jù)腰享業(yè)受芒職喘工劫福浮利觸費(fèi)再的憐人杜數(shù)強(qiáng)，仆逐觀項(xiàng)網(wǎng)按杯標(biāo)濃準(zhǔn)張計(jì)盲算侄；向也核可攔以復(fù)參皂照蕩上四年匆度勉職環(huán)工撞福窮利以費(fèi)襲占優(yōu)工眉資迎總替額克的胖比委例洋進(jìn)帖行雙測(cè)佳算旬，油或奶按絡(luò)全遇年液工短資址總躁額劇的郊一匪定框比獻(xiàn)例些計(jì)畢算結(jié)或膚定筋額殘?zhí)崞崛”?。刺住介房晃公雙積揪金布根微據(jù)下在翁職劫人佛數(shù)場(chǎng)、斥工分資蹄總?cè)绢~嶄和頑計(jì)畢提甲比刊例友測(cè)緒算避。職老工風(fēng)福劫利擴(kuò)費(fèi)桿＝鉗工賤資蒜總醋額×規(guī)嗽定鑰的廟計(jì)趕提出比步例2監(jiān).日孝常漁公斗用浩經(jīng)氏費(fèi)踐的切核舒定依：對(duì)按瘦機(jī)鴉構(gòu)督性強(qiáng)質(zhì)霜和賭部禽門為分同類等分孕檔著定耐額庫及坦定氧額餃系重?cái)?shù)饒確泰定虛。公誦務(wù)復(fù)費(fèi)臭＝倘年焰均四公窗務(wù)患費(fèi)移定餐額×人塞員益編液制枕數(shù)(三)單壇位劉基勇本脾支蟲出航預(yù)節(jié)算隨的刻總診體矛編照制腿要槽求單繭位伴基渣本融支絡(luò)出聾預(yù)值算鈔的寺總極體油編兩制稿要續(xù)求瘦是舍：趨凡臣屬孔共予性放、枝經(jīng)細(xì)常報(bào)性爬的畜開楊支承項(xiàng)告目掛都籠要望實(shí)幸行醒單拴項(xiàng)勒標(biāo)照準(zhǔn)桃定貨額扎；劍對(duì)棍無禾法說細(xì)誘化翠成抗單剛項(xiàng)含定珍額娃的姻支俘出貓項(xiàng)敘目絲式也尊應(yīng)造按較照模量背化盡的楊原捷則亭歸課類靜核繁定拖綜足合很定燈額宿；內(nèi)其嬌他秩一吵次錦性預(yù)、奏不降宜央在乓基牌本矮支仿出旱預(yù)轎算臨中坡通蒜過希標(biāo)糠準(zhǔn)柱定盈額驢核險(xiǎn)定泄的切開蜂支貝項(xiàng)村目普，?？梢杉{季入蛙項(xiàng)牽目莊預(yù)腰算霧進(jìn)撤行遮管華理香。四晃、抹基疊本適支屋出蓬預(yù)甜算母的棗控沾制洪和捷調(diào)訊整定抗額汁標(biāo)晃準(zhǔn)撲確膊定治后枯，彈財(cái)躲政昌機(jī)蝦關(guān)援應(yīng)努在純規(guī)剩定賽的座時(shí)介間送內(nèi)凳將值按荒定師額管標(biāo)粥準(zhǔn)苗計(jì)女算雜形萍成傷的吧基梁本磚支舟出博預(yù)慚算船控煤制礦數(shù)顛及乎財(cái)壯政姿撥投款崖補(bǔ)售助揭數(shù)形下盛達(dá)啞給領(lǐng)部說門呢或骨單息位趨?；x本譯支炕出雨預(yù)松算緊中洲按島照兆政孔府鎮(zhèn)采贈(zèng)購從品莖目劣規(guī)鋒定兩應(yīng)第當(dāng)膜納劣入糞政膝府?dāng)D采攤購惡的廁支帖出舟，滲應(yīng)斃當(dāng)配同虛時(shí)鐮納攀入希政秋府唯采涼購東預(yù)少算頁，垂并丘按膊照愁國道家配有隙關(guān)梢政村府護(hù)采貨購出的拾規(guī)壁定蛾執(zhí)魂行襖。第饅三鏟部絕分部咳門所的糾項(xiàng)種目脹支妙出顧預(yù)零算一疾、燦項(xiàng)嚴(yán)目召預(yù)支算覆的虹范射圍繭及煮其溝分拔類(一)項(xiàng)娛目蘭按醋性鍋質(zhì)構(gòu)分禁類項(xiàng)令目挎按倚照要其馬性脅質(zhì)聰可誤分排為薪基生本濱建撤設(shè)虧類換項(xiàng)次目憐、蛇行命政續(xù)事循業(yè)勿類拆項(xiàng)騎目槐和湯其朽他矩類傳項(xiàng)桃目差三樸種胞。行垮政為事被業(yè)隨類繪項(xiàng)享目組。散行坦政火事攔業(yè)踏類蓋項(xiàng)絡(luò)目昏是照指鎮(zhèn)行亦政吵事浪業(yè)廟單徑位禽由茫行語政零事盈業(yè)拴費(fèi)不開肉支滾的甩、獵列鐘入格部史門株預(yù)殖算糕的浙國掘家旦專療門蔥設(shè)歉立盾的酒事濃業(yè)予發(fā)兄展毒項(xiàng)訂目磚支吃出派，允即蘇教折育貢、萌科溉學(xué)蹈、驚衛(wèi)合生剛、材文嚴(yán)體亂廣贊播驅(qū)及證其肌他陽部致門糊的揀事蘭業(yè)介性彎專仍項(xiàng)拋支井出乳。專器項(xiàng)漲計(jì)萬劃紡項(xiàng)尊目專茄項(xiàng)叫業(yè)襲務(wù)夸項(xiàng)盤目大攪型壤修舟繕病項(xiàng)鞏目大樓型譯購粘置窯項(xiàng)準(zhǔn)目大斷型尺會(huì)溝議騰項(xiàng)哪目其過他傍項(xiàng)繼目(二)項(xiàng)躬目堤按濟(jì)類竟別蛾的脾分蘿類1老.政媽府姨已夕研杏究步確擊定秩項(xiàng)丈目橋。程在宅中俗央寇即海為蛙國竿務(wù)畜院乖已被研色究秧確遮定把項(xiàng)稅目利，腦這托是天指距國際務(wù)昨院繭已開研據(jù)究艙確邪定需需零由閥財(cái)蜻政據(jù)預(yù)拆算半資白金汪重宅點(diǎn)斑保榜障頂安逮排桑的籮支視出竊項(xiàng)耽目坐。2態(tài).經(jīng)搬常緞性錯(cuò)專鮮項(xiàng)綿業(yè)備務(wù)谷費(fèi)之項(xiàng)命目糕。易這會(huì)是青部反門趁為停維耍持鳴其居正釋常蜘運(yùn)犧轉(zhuǎn)憶而激發(fā)負(fù)生旱的約大域型華沒箭施窗、蛇大漸型墳設(shè)喝備枝、無大年型碧專扇用井網(wǎng)錄絡(luò)傲運(yùn)基行姻費(fèi)熱和始為絮完熱成精特坡定壟工莫作百任混務(wù)郵而量持滿續(xù)隆發(fā)美生宇的核支肆出話項(xiàng)邁目烤。3箭.跨穴年禮度濤支材出娛項(xiàng)瓶目醉。演這傾是纏指昏除輪以崇前裳年足度寬延叢續(xù)湖的襖國墨務(wù)努院巴或值各蕉級(jí)停政求府叨已庭研站究優(yōu)確什定找項(xiàng)閣目昏和真經(jīng)雄常穩(wěn)性勒專服項(xiàng)餓業(yè)定務(wù)爆費(fèi)散項(xiàng)譽(yù)目而之甩外塔，魯經(jīng)敏財(cái)撥政澆批趨準(zhǔn)續(xù)并坡已算確公定看分盛年獅度挺預(yù)繪算毒，尿需威在雹本齊年腔繼垃續(xù)棗安標(biāo)排麻預(yù)炎算挖的撇項(xiàng)語目紛和棄當(dāng)圈年堡新愛增輕的伶需遺在表本途年猶度帶及階以厘后洋年際度芬繼妄續(xù)撕安平排凝預(yù)桶算揀的內(nèi)支題出肚項(xiàng)挑目貼。4珠.其爆他寫項(xiàng)者目搬。肺這鏈?zhǔn)丘堉格v除“前宋三暗類茶支騾出銅項(xiàng)敵目”之肥外熱，這部央門普為葛完亞成鄉(xiāng)豐其漲職擦責(zé)放需隙要亭在脊本糕年腳度摔預(yù)頁算探中源安等排拴的肅支餓出濫項(xiàng)羊目久。(三)項(xiàng)膚目腦按圖屬屠性厘的智分豬類1百.新殼增筐項(xiàng)袋目這育是州指版本遭年愛度縮慧新引增拔的肥需荷列退入巖預(yù)罷算周的僅項(xiàng)溉目抖。2荒.延圣續(xù)喪項(xiàng)獸目這森是下指約以侮前間年花度效已粱批皇準(zhǔn)勾，唐并術(shù)已進(jìn)確繩定川分域年濃度險(xiǎn)預(yù)栗算磁，匯需慕在耐本縱年民度止及妖以鳳后軋年繩度法預(yù)堂算扒中吐繼災(zāi)續(xù)壞安柳排飄的桿項(xiàng)須目校，鋼不名包炒括星以肝前洲年五度著已弊批惜準(zhǔn)具項(xiàng)陵目林、唇但碰未惱確醬定昏預(yù)吧算愿的配項(xiàng)闊目族。二尿、換項(xiàng)藝目領(lǐng)支覽出藥預(yù)疏算夫管赴理廊的蓮要遲求(一)項(xiàng)大目刑支怠出捎預(yù)磨算監(jiān)管嶼理誼的真基予本抗原雀則1柱.綜濁合丘預(yù)毛算坑的無原儀則2慎.科琴學(xué)統(tǒng)論胖證揚(yáng)、尤合柿理酬排洲序怠的綢原街則3饅.追枯蹤樹問真效含的部原否則(二)項(xiàng)砍目圈支銹出神預(yù)東算腫的關(guān)管冬理騎要堵求1托.統(tǒng)容籌思預(yù)億算再內(nèi)那外昆財(cái)域力愿，秧實(shí)犯行屢綜原合左預(yù)果算蛇管曬理恢的輕原溜則虎。2蕉.運(yùn)昆用填數(shù)寇量霸技哄術(shù)厚方囑法館進(jìn)風(fēng)行腳分桑析唯選飯項(xiàng)棗，母實(shí)辛行則項(xiàng)春目申庫窩管血理劫。堅(jiān)耀持“區(qū)著別說特胳點(diǎn)州，贊分除類你管軍理”的但原乖則天。在掃科附學(xué)床論決證宮、刺量謀力雁而壟行擋的量基斗礎(chǔ)洽上逆合蝴理荷排苦序圍。調(diào)解整護(hù)支最出厚結(jié)責(zé)構(gòu)鋼，綁體榆現(xiàn)滲公補(bǔ)共腔支剖出朗需為求須，艷實(shí)避行泛項(xiàng)侄目鮮庫板滾旨動(dòng)松管拜理據(jù)。3假.專鵲項(xiàng)宇管脊理森，茄實(shí)商行虧績訓(xùn)效候考先評(píng)啦制蘿度叮。經(jīng)慚費(fèi)存預(yù)敲算梯分捷項(xiàng)葉單歐獨(dú)奪申兆請(qǐng)冠，畝實(shí)堤行“按影項(xiàng)絨申嗎報(bào)兄、倍專宮款也專丘用怖、編專糖門強(qiáng)核畜算”的簽管兩理踐辦鴿法膜。全隨程輪管究理套要柳堅(jiān)真持歇績胸效曉原蠻則曠，仗實(shí)喬行贊追層蹤予問塘效零制秒度床。(三)項(xiàng)纏目弟支埋出頓預(yù)像算薯的雙管診理蓬階僻段1內(nèi).前離期點(diǎn)準(zhǔn)們備腳。岡前罷期億準(zhǔn)移備坦，昏即戰(zhàn)由話項(xiàng)搜目修申局請(qǐng)哀部艱門標(biāo)在館項(xiàng)戲目柄列廉入御預(yù)素算北計(jì)緞劃悼之塌前啄組臉織絕完狐成柄的曬準(zhǔn)云備成工爐作恨。2炒.在仗可庫行矩性嗓研毀究榮的枯基耐礎(chǔ)腎上寇實(shí)嬸行景項(xiàng)痛目期庫愚管捎理準(zhǔn)。3垂.在枯項(xiàng)場(chǎng)目煉備既選勢(shì)庫短中懲確板定居申陷報(bào)嘆項(xiàng)帥目乏及瘡項(xiàng)傘目下支組出阿預(yù)蹈算赤。4監(jiān).項(xiàng)稅目伯支疤出挺預(yù)經(jīng)算編的酒核遭批喊。5冶.項(xiàng)塑目貪實(shí)模施勞。6籍.項(xiàng)嗓目宅監(jiān)簡(jiǎn)督漸、酬檢棒查趨，步實(shí)禽行喬績沙效旺考輛評(píng)免制蠻度罷。7旨.對(duì)硬年嘩度訓(xùn)批鼠復(fù)朵的俘預(yù)域算皺項(xiàng)雞目霸進(jìn)淺行深清塞理鑼，槳實(shí)冬行纏滾言動(dòng)刊管棉理灶。三秘、恢項(xiàng)余目催的高確地立(一)項(xiàng)嶼目姓的境申例報(bào)臭、弦審頑核窄和揚(yáng)批偶復(fù)1奏.項(xiàng)煎目款申龍報(bào)項(xiàng)麥目域申包報(bào)太程歷序茶：忘一叉是嘆項(xiàng)堂目神單流位擔(dān)應(yīng)耐按杜照皺預(yù)守算充管抓理釣級(jí)弦次亦逐活級(jí)昏申脊報(bào)縮慧項(xiàng)弟目攝；忘二壤是愉部嫂門訪對(duì)疫申彈報(bào)寸的離項(xiàng)注目抓審源核子后捷，柳將見符腎合遼條謊件閃的驅(qū)項(xiàng)謹(jǐn)目胡納破入鍵本贊部催門車項(xiàng)嶼目唱庫魚；由三合是艱對(duì)竟進(jìn)們?nèi)氤魈莶靠抽T景項(xiàng)野目勞庫翻的敬項(xiàng)躺目攏，齒各粗部偶門侮依毛據(jù)首職許能米、祝事迫業(yè)客發(fā)吩展膛規(guī)折劃膠，夠按塌照膜輕王重奪緩麻急索原騾則稈，負(fù)擇流優(yōu)兼排踢序夜后葉編摧制陷本愛部撈門爹的嗎年縱度煙項(xiàng)弱目禁支腥出避預(yù)錘算巖。2肺.項(xiàng)捉目粉的租審傭核財(cái)沫政孟對(duì)夜部劇門銷申險(xiǎn)報(bào)綢的男項(xiàng)纖目置審壇核跨后毛，透對(duì)父符腎合熟條款件愚者紋排承序唯納北入壘財(cái)害政子項(xiàng)繪目末庫躺：野財(cái)婚政膠對(duì)客部在門執(zhí)申稻報(bào)智的導(dǎo)項(xiàng)疑目廚進(jìn)梁行激審季核款后炎，貧對(duì)鑼符征合贏條餐件兆的慎項(xiàng)促目屈，攻經(jīng)萍商非部游門亡后雅，鞭排輔序悶納修入老財(cái)蓮政林項(xiàng)福目重庫兄。3捉.項(xiàng)摔目金預(yù)往算憤安瞧排堡的春方想法財(cái)篩政咽項(xiàng)鴿目橡預(yù)粥算糟的滿安庫排嚇：扯部陳門犯項(xiàng)林目嬌納燦入飄財(cái)服政雜項(xiàng)響目減庫夢(mèng)、枕安泳排鴨資蔽金出后盡，收形滴成竭部糖門思年蝴度陶項(xiàng)市目源支消出籌預(yù)此算痛。部煙門茶對(duì)材項(xiàng)餓目息預(yù)善算總的絮安炕排日：焰部吩門標(biāo)通饅過攀項(xiàng)奶目片合睡理略排務(wù)序倦的局操貨作灑程鮮序蜓形腔成奮項(xiàng)供目撥預(yù)貌算黨。(二)項(xiàng)瞞目旗申買報(bào)旺文纖本楊的靈組違成1呼.項(xiàng)派目腦申縣報(bào)秋書項(xiàng)壤目掘申切報(bào)圓書竟的悲填吉報(bào)連要午求案為該：誦一兔是砍新柴增擦項(xiàng)稻目醫(yī)中磨預(yù)怒算贊數(shù)陷額菠較趁大尺或黎者急專終業(yè)齒技鳥術(shù)紗復(fù)妙雜粥的裙項(xiàng)明目剝，磁應(yīng)座當(dāng)金填終報(bào)結(jié)項(xiàng)兄目促的毅可番行縮慧性來報(bào)她告叛、羊項(xiàng)布目榆評(píng)跟審絞報(bào)轟告拘；顫二佛是既延期續(xù)辛項(xiàng)據(jù)目催中熔項(xiàng)暢目對(duì)計(jì)盛劃祖及必項(xiàng)鍛目打預(yù)拉算擺沒說有爆變解化莊的欲，騾可奶以盤不環(huán)再殿填企寫太項(xiàng)挑目姑的沙可儉行貝性能報(bào)燙告付和唉項(xiàng)朱目督評(píng)異審驕報(bào)租告躍；噸延菊續(xù)令項(xiàng)眠目動(dòng)中梁項(xiàng)久目范計(jì)頑劃榮及因項(xiàng)肚目抽預(yù)項(xiàng)算為發(fā)顏生朝較您大摧變嘉化職的宜，倉應(yīng)平當(dāng)吼重泊新勵(lì)填帳寫府項(xiàng)共目爽可債行發(fā)性否報(bào)酬告互和坊項(xiàng)紗目勻評(píng)庫審春報(bào)句告悠。2鞋.項(xiàng)宣目樓支姑出湊預(yù)響算罪明燙細(xì)許表瞞。抽本嫌表瓣由略項(xiàng)斤目滑單幼位吳根覆據(jù)向項(xiàng)鐮目蹄的痛支怕出挖情鉛況左和娘國伏家賞規(guī)棕定言的括支甩出禽標(biāo)親準(zhǔn)揪測(cè)蚊算巷填瘋報(bào)冤，沒需窗填協(xié)寫立項(xiàng)書目灶支爭(zhēng)出條總對(duì)預(yù)梅算類、銷項(xiàng)歷目毯資貧金崇來茫源辯情場(chǎng)況澤及弄項(xiàng)信目劑明傘細(xì)介支輕出溪預(yù)辭算聞等打。3閉.項(xiàng)方目哈可祖行維性謠報(bào)升告項(xiàng)辟目肉可殘行舍性斧報(bào)挎告(編秘寫掠提狼綱)包懇括爪項(xiàng)欣目垃基翅本老情清況誕、坡必尋要而性緊與友可速行民性絞研陷究團(tuán)、渾項(xiàng)敬目婆實(shí)托施龜條逼件揮、留項(xiàng)廟目谷風(fēng)燭險(xiǎn)肚和代不鵲確銜定超性子，猛項(xiàng)碎目攤進(jìn)多度重與蜜計(jì)壩劃瘦安贊排聽、廟項(xiàng)頓目瘦可宇行燙性嚷研室究蹄結(jié)生論天等眉主裁要翅內(nèi)跨容影。4衫.項(xiàng)隸目班評(píng)測(cè)審雀報(bào)冬告主伏要層包追括本項(xiàng)調(diào)目乎基攏本核情忘況番、禿項(xiàng)肥目祖可斬行篩性燙評(píng)跟審放、孔項(xiàng)以目賤預(yù)災(zāi)算抓評(píng)爺審芝、液項(xiàng)梳目恥風(fēng)毒險(xiǎn)緩與財(cái)不個(gè)確譜定安因絹素棟、援項(xiàng)陸目錄評(píng)折審討總凝體崗結(jié)嗓論遍等矮內(nèi)賤容獸。向項(xiàng)訴目獨(dú)評(píng)禁審仍報(bào)詳告添由概項(xiàng)央目枝評(píng)譜審裳專劑家旋組剛和駛中捏介男機(jī)指構(gòu)易填諒寫呼。5征.項(xiàng)拋目搶支傍出膛預(yù)敏算淚匯亦總跳表絞。啊該袋表這包濾括首行絕政笨事序業(yè)授類絹項(xiàng)狠目蓄支雀出碗預(yù)咐算己表(匯款總)；壤基莫本酸建驗(yàn)設(shè)尺類峽項(xiàng)帶目禁支喂出若預(yù)善算坑表(匯風(fēng)總)；店其袍他釣類位項(xiàng)露目拒支桂出柴預(yù)睜算輕表(匯爭(zhēng)總)和頂項(xiàng)桐目躬支廳出偉預(yù)賣算消明海細(xì)獄表菌，鋤分雁別證反討映肚不森同突類巖項(xiàng)龜目在的療總糕投良資賢和俊資禾金捐來賄源腦情賀況總。四粥、跨項(xiàng)諒目莖庫秩的超管智理(一)項(xiàng)摘目鹽庫咱的乞管唇理線原衰則葬：板統(tǒng)置一憐規(guī)淡劃愉、紫分勝級(jí)鮮管達(dá)理1螺.統(tǒng)度一質(zhì)規(guī)量劃橫，擦統(tǒng)蝴一赴建圈庫項(xiàng)臥目坊庫薦管傻理南系用統(tǒng)哄由資財(cái)錢政朗機(jī)夸關(guān)索統(tǒng)肌一允設(shè)用計(jì)岡、玻統(tǒng)桐一咳規(guī)波劃悄，扶統(tǒng)胳一蠢制斗定跡項(xiàng)捕目匹申飾報(bào)檔文舉本漆、廁項(xiàng)君目交支休出輪預(yù)示算灑報(bào)賴表遵的右格掠式冷、鍛統(tǒng)炊一蹲開震發(fā)酬計(jì)揪算暴機(jī)汗應(yīng)瞎用先軟袋件厭和夏應(yīng)帶用滑程旗序送，指各嗚部藝門耳按孫有呀關(guān)睛規(guī)錫定歉填接制憑和方上倚報(bào)挺項(xiàng)索目差數(shù)虎據(jù)滅。2紫.分稈級(jí)勿管印理部穴門床和粥財(cái)娘政捆機(jī)柴關(guān)程按禽照忽規(guī)捆定妨對(duì)難各堅(jiān)自缺設(shè)誦立真的控項(xiàng)由目菠庫悶實(shí)鉤行尚分眾級(jí)刊管異理務(wù)。截項(xiàng)溉目聰庫炮分懶為窗部怨門匹項(xiàng)茄目盲庫赤和動(dòng)財(cái)賞政則項(xiàng)極目壞庫局，政其未中版，擺財(cái)添政霸部螺項(xiàng)舅目琴庫輛的維管蔥理慘又尼區(qū)棉分罵為星部堆門蹄預(yù)愚算蒸管唇理砌司似和擾總床預(yù)則算垂兩載個(gè)沈?qū)庸诖喂?，床由方此臉，魔一番共園設(shè)肌立憤備箱選涼庫拋、尖初惜審吩分荷庫憂和組預(yù)癥算拍總皆庫何三槍個(gè)垮層緩次晌，違部閱門輕和嫂財(cái)倦政抽機(jī)蝦關(guān)伐按崇規(guī)盾定襲對(duì)爸各惠自涌設(shè)村立蝕的成項(xiàng)撇目抖庫版進(jìn)擁行宗管稼理桶。(敏1粒)部毒門僚項(xiàng)響目旺庫部希門腰項(xiàng)交目烘庫研由踐部適門念按愈照釀申釘報(bào)訂項(xiàng)詞目描支崖出鑒預(yù)得算第的它要展求員，尸結(jié)認(rèn)合鑰本截部申門變特顏點(diǎn)抬，隆對(duì)缸所淘屬腰單灘位胃申征報(bào)燭的良項(xiàng)塑目燒進(jìn)己行揉篩神選個(gè)排蘇序?qū)雍竺⒃O(shè)總立谷。(敲2蕩)財(cái)紹政老項(xiàng)姓目室?guī)熵?cái)役政睡項(xiàng)陳目扯庫合是密財(cái)訂政削根洲據(jù)品項(xiàng)志目竊支越出羽預(yù)輸算怨管妖理瞇的呀需政要慣，類結(jié)掛合仙財(cái)雀力袖可規(guī)能乳，盜對(duì)餃本擋級(jí)繡各賣部塵門守所易報(bào)斯項(xiàng)朝目監(jiān)進(jìn)臥行猜篩拍選煎排站序麥后籍設(shè)引立纖。(二)項(xiàng)繭目坡庫怕的核管難理卷方前式泰：殊合沖理我排夕序小、海滾強(qiáng)動(dòng)宿管設(shè)理項(xiàng)底目粱庫航的憶管衫理樸方督式源：亦項(xiàng)緒目典庫薦中出的煌項(xiàng)嶄目泄應(yīng)照當(dāng)獨(dú)按米照子輕梨重細(xì)緩岡急蒼進(jìn)武行凳合確理鑄排駝序乏，樣并究實(shí)爭(zhēng)行兩滾狠動(dòng)畝管譯理親。1把.合篇理祝排油序塑：敬項(xiàng)算目琴庫皺中較項(xiàng)請(qǐng)目盈的聚排盈序呀。次項(xiàng)以目允庫依中離的如項(xiàng)接目候應(yīng)若當(dāng)匪按遷照作輕兼重臺(tái)緩謀急纖進(jìn)答行刺合訂理穴排截序富。匹項(xiàng)擾目熱排州序攏是堆項(xiàng)巴目融支淘出苗預(yù)鍛算獲管今理針的巡壽重滴要陣內(nèi)等容賤。排址序荷原迫則享：薄一厲是候項(xiàng)港目騎類鏟別竄的采劃渠分除中“前竹三咸類登支唐出鈔項(xiàng)顫目”的扇延紋續(xù)夢(mèng)項(xiàng)醒目蕉予懇以溫優(yōu)跟先幕排協(xié)序博；艦二且是普其須他抗項(xiàng)林目刮根濾據(jù)祥政刺府投財(cái)轎力搬狀塞況百，拾按糖照恒項(xiàng)即目雷的枝輕親重榴緩晴急恨、縮慧擇饒優(yōu)從遴累選此后跡進(jìn)抬行樣排急序伶。排斑序坡方舊式乒：京一蓄是犯部灣門呈對(duì)前申大報(bào)怠的滅項(xiàng)賀目躍按段照弦政盯府掩預(yù)瘦算截收幸支時(shí)科譯目冤類(款)在嚴(yán)項(xiàng)豪目戶庫躁中召進(jìn)拆行取排婆序華；裂二諷是意財(cái)友政嬌對(duì)昆部召門碧申腹報(bào)爸的培項(xiàng)監(jiān)目缸按丈照膀政怨府零預(yù)裳算存收巧支?？破G目姿類(款)在研項(xiàng)劣目冒庫倚中宵分料部件門銷進(jìn)抽行爆排祖序慕。2嗚.滾奸動(dòng)模管冷理養(yǎng)。訊滾貨動(dòng)確管悟理腿是悔指賄將振項(xiàng)溉目胃庫秋中踩的獻(xiàn)項(xiàng)往目秤分池為偵延樓續(xù)某項(xiàng)香目惹和濃當(dāng)費(fèi)年本新梯增震項(xiàng)賣目袋在擠資肢金盡上魯所距進(jìn)刷行夾的績預(yù)鈔算奶安籠排貿(mào)。(三)項(xiàng)搞目岔的傍可戶行沿性賄分甜析1例.項(xiàng)徹目端目字標(biāo)需合帽理塊、難論釋證巧充注分淘。錯(cuò)部咐門語向擊財(cái)天政闖申饞報(bào)院的且項(xiàng)惹目維應(yīng)類當(dāng)辛同綁時(shí)手具或備筐以暫下哨條摩件鬧：椒一燈是碼符葬合戴國捉家神有怠關(guān)漸方卸針役政暢策貌和岡財(cái)挽政栽資紗金售支滅持昨的碎方迅向按、侵范波圍嫁；敗二塔是矮屬想于止本砌部擋門頃行處政壯工買作沃和手事氧業(yè)忘發(fā)瓣展茅需宋要侮安肌排虎的叛項(xiàng)研目揭；劍三左是炸有香明測(cè)確礎(chǔ)的商項(xiàng)寒目乖目舊標(biāo)撫、葛組陵織錯(cuò)實(shí)棟施喂計(jì)摘?jiǎng)澲旰推炜凭韺W(xué)垂合專理掀的耐項(xiàng)那目鑒預(yù)蓬算休，大并呈經(jīng)壘過慌充勁分孕的忠研稼究遮和聰論筑證盆。意遵從撤項(xiàng)披目愉單應(yīng)位為的薦基瘦本尤情占況恢，年項(xiàng)巾目厭實(shí)條施逝的婦必怨要矩性案、頑可擴(kuò)行擺性雹，歡實(shí)結(jié)施煩的籠條治件逗，自項(xiàng)夜目細(xì)進(jìn)洪度漠與用計(jì)笨劃筍安坦排漫等戲幾蔥個(gè)錦方猜面欣進(jìn)臣行房誠編爽寫瞇。2迷.分賄析毅技箱術(shù)班和熱方柄法假科遭學(xué)伍。綜傭合扇成纖本—甚—效述益溝分套析引法犁。最悔低虛費(fèi)漠用憑選器擇否法身。最尋低獅費(fèi)符用約與蔬綜扎合安成邁本—收穴益統(tǒng)結(jié)媽合倉法蜻。3務(wù).形他成裁項(xiàng)啦目描可蜘行尊性斷報(bào)動(dòng)告傍。翠可束行富性酷分拿析漆最住終親形鈴成阿的草項(xiàng)嗓目喪可駐行處性耗報(bào)尿告拐要波注部范門嚷預(yù)忘算腸的擴(kuò)編迅制睜程偉序部怒門座預(yù)巡壽算悠的生編貓制亞程絕序框是健“諷兩她上夠兩當(dāng)下摔”領(lǐng)，小即烤預(yù)煮算國部左門到兩餅次拐將韻預(yù)辟算散草賓案隨上果報(bào)電給鹽財(cái)依政生部撈門勇，信財(cái)毒政妹部許門朱又蒜兩拿次照返俘回悟預(yù)眼算勒的宮過尖程遷。（罰一扔）?！把桓猩掀妗庇睿河巡看蜷T瞇編士報(bào)誼預(yù)貢算蠟建秩議瞎數(shù)（佳二猶）色“曾一飽下濫”伯：忌財(cái)脆政油部脖門焰下剪達(dá)仿預(yù)閉算芝控妄制溉數(shù)（旁三英）梨“提二隸上粥”駝：界部漂門采上踢報(bào)陳預(yù)環(huán)算（妥四艙）弄“瓶二由下卵”儉：李財(cái)靜政耀部豬門南批返復(fù)醋預(yù)獅算第線四亂部練分室部拒門詢預(yù)群算奇改夾革武的枝成榜效、問結(jié)題尼及除完事善一痕、江部叛門塵預(yù)焦算段改巾革欺的俗成泳效（業(yè)一慰）輔編表制汽方宿式傍創(chuàng)鹽新先榨基大層摧單莊位甩后爆上發(fā)級(jí)恐部闊門握，塞預(yù)含算救編冤制清由“上野級(jí)警代幻玉編”向“逐擦級(jí)劍實(shí)獄編”轉(zhuǎn)因變品。傳巷統(tǒng)創(chuàng)的毫功貝能骨預(yù)崇算惠采著取晴自遙上扶而使下劈燕的沙編竹制灣方采式全，適上傅級(jí)撒部絕門疾代渾基茅層?xùn)|單喉位蜻編服制距預(yù)帖算惡，著預(yù)師算由單置位鬼可收以億進(jìn)扒行“二叔次附分段配”，遲具乞有釀?shì)^昏大納的林隨佩意脅性饒和改盲劃目沒性宏。改塵革款后末，簽各衛(wèi)級(jí)貌財(cái)議政叫部搖門館遵乞循賄統(tǒng)溝一鉆的“二嫁上汁二桐下”預(yù)酬算炕編雙制描規(guī)低程潛，窮采梢取耳自名下廟而遇上股的希預(yù)肚算奶編燒制蓬方乎式搏。茫每位年坡財(cái)志政貪部屋門月布勉置葛預(yù)例算丹編濃制付后關(guān)，偉先竭由朵各準(zhǔn)部蒸門滴從鵝最催基旺層旱預(yù)代算歡單勒位癢開蓬始差逐漆級(jí)擱編略制鄰預(yù)格算罷，歸所惰有靈開崖支弊都棋落模實(shí)寄到揚(yáng)具蒜體患單紀(jì)位奴和林具慢體義用魔途先，介財(cái)耗政縫部生門匠匯問總藍(lán)審武核煩，私經(jīng)紹政狀府就同儲(chǔ)意黨、陡人鵲大范批或準(zhǔn)網(wǎng)后習(xí)向友部薯門曉批母復(fù)材預(yù)適算鈔，躬大逆大框提鍛高握了盈預(yù)劫算無細(xì)梢化臂程懸度幼。（耕二蔥）何編椅制站方猶法健創(chuàng)圈新先靜基歲本恢支劑出額后鞏項(xiàng)控目裝支貞出燒，磚預(yù)隙算興編悲制舉由“基腐數(shù)稠法”向“零謀基姓預(yù)襖算”轉(zhuǎn)去變跑。呀部艷門君預(yù)沫算搏編勒制殃從窩基勸本膏支恩出框改豈革咽入侮手所，悲逐坐步塞打險(xiǎn)破“基兵數(shù)將加倚增后長”的商模擋式菊。首揀先挨，臟在妙部瘦分乖單胞位桐開分展夕基由本斑支屯出忽定市員鐘定取額擦試橋點(diǎn)澆，插建疼立亮了請(qǐng)人量員市定形額隆和館實(shí)疑物帳定朋額鵲相飄結(jié)嶼合寺的問基攻本角支秤出方標(biāo)垂準(zhǔn)劫體讀系浪。其阻次將，遼對(duì)福項(xiàng)靠目插支校出視建娛立甩項(xiàng)暫目禁庫傾管第理學(xué)模徹式撫并蹤蝶實(shí)昏行盲滾筆動(dòng)拳管瘋理丘，叫逐滿步呆將熊評(píng)裁審蜻環(huán)仔節(jié)泊引況入施項(xiàng)莊目微預(yù)附算撕管勿理到中肆，協(xié)探參索步建辰立稅項(xiàng)次目撕支偶出麥定絮額估標(biāo)押準(zhǔn)什體滑系涌，耀提藝高艇預(yù)雙算煉編資制畜的惕準(zhǔn)丈確膚性樣。隨看著鉤政程府淹收槍支葉分劉類記改捆革兼的翅推暑進(jìn)注，士中扒央怠部蛾門屑和乳一班些泰地拼方弦陸巴續(xù)價(jià)引叔入滿了劇按各經(jīng)膽濟(jì)輔分臥類肥編密制宇預(yù)排算哪的唉做東法翠，故有捆的匪地狀方腦還惱開逐展覺了磨三拴年舟滾摩動(dòng)獅預(yù)耍算隨編父制巧的密嘗橋試蹈。（兇三選）集編皺制冬范帖圍茶創(chuàng)垂新部稿門瓶預(yù)棄算尺編羨制藝由“財(cái)摘政駕撥萄款巧預(yù)凳算”向“綜栗合很預(yù)島算”轉(zhuǎn)她變爹。暖所造謂革部盆門柿預(yù)杰算即，洪簡(jiǎn)特言待之砌就蠻是“一薪個(gè)只部乏門端一下本羽預(yù)呆算”。部伴門碧預(yù)流算離改猴革疾改崗變丹了矩傳朝統(tǒng)誓預(yù)挺算腎編奸制川只姨反玩映與預(yù)驗(yàn)算雜撥謹(jǐn)款芹收侵支拼的命狀滲況支，溫在熟規(guī)譽(yù)范單部糧門黎財(cái)固政幣撥雨款肌收具支碑管靜理群的兇基貼礎(chǔ)高上曉，婆將倉包情括盯事前業(yè)悠收監(jiān)支拿、奴事黨業(yè)牛單泳位壇經(jīng)伯營旦收秩支房誠等兄在校內(nèi)所的飛部咱門警所伍有被收膚支墨全軌部超在役一幕本粗預(yù)酬算屢中皺編虛制凍，頓理撓順池經(jīng)賭費(fèi)免渠登道隱，小逐饅步靠將印行確政詞事怎業(yè)箱性源收每費(fèi)檔納妥入為預(yù)逐算損管當(dāng)理婚，歪自2伴0臺(tái)1萬1年納起副取中消守了腰存若在許近6見0年猴、驗(yàn)一暫度腰被告稱巡壽為“第鏈二諒預(yù)眾算”的繳預(yù)卷算欲外日資癢金學(xué)，流提貫高仔了地部象門老預(yù)重算醫(yī)的伴完滋整算性田。（廊四渣）蝴改絹革就速寬度促創(chuàng)攝新先誼個(gè)膜別末突膏破粉后先快怎步千提傭速玻，左預(yù)罵算議改辮革竿由“逐川步屬試蕉點(diǎn)”向“全穩(wěn)面究拓蜘展”轉(zhuǎn)魄變概。看改乎革土伊掌始?xì)?，撒?cái)健政顯部艘首預(yù)先蘭選鐵擇傲了4個(gè)丙中膨央潮部噴門社作剩為2啦0笨0壘0年夾部涉門懶預(yù)找算謝試蘭點(diǎn)感單眼位蚊。氏在卸編素制2勸0威0邊1年遼部惜門屠預(yù)醒算投時(shí)則，辭除錯(cuò)將卸部社門眾預(yù)腰算仿編戰(zhàn)報(bào)習(xí)范五圍勉擴(kuò)帶大覺到遞所北有妄中優(yōu)央宮部速門依外憤，康還慈選鉆擇族了1喉0個(gè)刺部膊門激進(jìn)慎行燭了馬按孟基恭本篩支斃出饞和殖項(xiàng)婚目沫支搜出換編冒報(bào)至部棵門盼預(yù)撫算份試仿點(diǎn)擔(dān)，梯并匙于2讀0違0縮慧2年退將矛這愛一棉試?yán)c(diǎn)視擴(kuò)方展趴到魯所摟有近中膜央言部忽門動(dòng)。中成央秤部析門昆預(yù)顫算單編庫制剝從虎啟伏動(dòng)佳試呼點(diǎn)塘到促全裝面殺推睛開嚴(yán)，歐前努后橫只雅用嫌了云不枕到輪三致年塵的淺時(shí)文間紅，朱一賞改吸以驚前恢相引關(guān)抵改觸革錫經(jīng)紅過橫多凍年蹈試央點(diǎn)再才載緩雜慢稼推睜進(jìn)皆的掘做宗法昏。山部壟門匙預(yù)玩算女改烤革鋪不軌僅坐推遲進(jìn)霉速投度珠快唯，淘而宋且民基陡本杯支砌出漢和虧項(xiàng)亭目磁支滴出扶預(yù)葛算降編衣制襲基格本餅到章位河、師預(yù)淚算渣編渠制妨基郵礎(chǔ)舊較撲為教扎鏡實(shí)日。榆在泰財(cái)勤政孤部屑的較指暮導(dǎo)味和櫻地汽方山各童級(jí)森財(cái)侄政銹部零門命的蝴共蠶同移努政力哈下傷，起地事方棟部制門足預(yù)代算股改長革規(guī)也覺從鼠省業(yè)級(jí)閱部釀門工到盆市寫、調(diào)縣份級(jí)棍部考門奪迅挨速鳳推版進(jìn)修，質(zhì)目梅前必已吉擴(kuò)住展逐到乳全法國憂所另有扮省桿、剝市希和班縣串級(jí)蘿單快位韻。（想五?。┶s管料理氧理渾念融創(chuàng)析新先汪編的制號(hào)管霞理趣后樓執(zhí)乏行膽管硬理墻，裂財(cái)保政續(xù)管廈理訓(xùn)由“重穩(wěn)分就輕蔑管”向“管課分形并壇重”轉(zhuǎn)斑變廳。部逐門重預(yù)殘算事改繞革弊以列規(guī)鳥范報(bào)預(yù)杯算馬分堆配害行臭為夕、亭創(chuàng)楚新輸管下理財(cái)理執(zhí)念載為駁切抬入玻點(diǎn)肥，箏在翼預(yù)捐算其管林理豆上橋逐精步綠引灣入黎績棉效恭理揉念幣，俯強(qiáng)宮化蘿預(yù)讓算帽執(zhí)抬行桿管巡壽理老，洞做特到“分邊配瘋與忠管平理立并床重”。折制謎定簡(jiǎn)財(cái)雨政淚撥說款童結(jié)衛(wèi)轉(zhuǎn)淘結(jié)叨余嫌資特金評(píng)管年理惱制云度襖，怕建策立麥預(yù)記算利編勝制濕與作預(yù)駐算旨執(zhí)柿行賠、秤結(jié)疼轉(zhuǎn)子結(jié)態(tài)余悄資阻金哭管湯理婚相督結(jié)靠合諒的咱機(jī)例制垮。釋建樣立套預(yù)油算揉績貪效慌管獎(jiǎng)理生工假作轉(zhuǎn)機(jī)稿制吩，火穩(wěn)史步蹄推依進(jìn)供預(yù)拒算奪績按效腿管希理高，隙初端步渡實(shí)棉現(xiàn)憲以搏事濃后爹績錦效本評(píng)丸價(jià)弱為愉主替向掉全屆過裁程揚(yáng)預(yù)魄算臭績驢效礦管味理夸的絹轉(zhuǎn)數(shù)變校。（普六右）在監(jiān)找督獨(dú)機(jī)捉制塔創(chuàng)匪新先容內(nèi)梳部隙監(jiān)斧督寸后吹社估會(huì)錫監(jiān)礙督賢，測(cè)部償門很預(yù)性算構(gòu)由“內(nèi)獨(dú)外掠有乖別”向“陽除光維透呀明”轉(zhuǎn)花變乏。設(shè)部改門矛預(yù)懸算絞改仍革翅是粥一浸個(gè)擺預(yù)詢算翼不喚斷肌公兆開襲透如明戀的先過除程