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2020年06月01日 星期一

金海环境(603311)公告正文

金海环境:内控审计报告

公告日期:2018-03-08

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                                               制 审计 报 告




浙江金海环境技 术股份有 限公司全体股东          :




    按照 《企业 内部控制审计指 引》及 中国注册会计师执业准则 的相关要求 ,我 们审计 了

浙江金海环境技术股份有限公司 (以 下简称 金海环境公司 )⒛ 17年 12月 31日 财务报告

内部控制的有效性 。


    一 、企业 对 内部控制 的责任


    按照 《企业 内部控制基本规范》 、《企业 内部控制应用指 引》 、《企业 内部控制评价

指 引》的规定 ,建 立 健全和有效实施 内部控制 ,并 评价其有效性是金海环境公司董事会 的

责任 。


    二 、注册会计师 的责任


    我们 的责任 是在 实施审计 工作 的基础 上 9对 财务报告 内部控制 的有效性发表 审计意

见 ,并 对注意到的非财务报告 内部控制的重大缺陷进行披露 。


    三、 内部控制 的固有局限性


    内部控制具有 固有局 限性 ,存 在不能防止和发现错报 的可能性 。此 外 ,由 于情况 的变

化可能导致 内部控制变得不恰 当 ,或 对控制政策和程序遵循的程度 降低 ,根 据 内部控制审

计结果推测未来 内部控制的有效性具有 一定风险 。
    四、财务报告 内部控制审计意见


    我们认为 ,金 海环境公司于 ⒛ 17年 12月 31日 按照 《企 业 内部 控 制基 本 规 范 》和相

关规定在所有重大方面保持 了有效的财务报告 内部控制 。




                       ,
                            只亠
                                            二 ○一 八 年 三 月 七 日
                       匕

            中国
                   浙江金海环境技术股份有限公司

                       2017 年 度 内 部 控 制 评 价 报 告

浙江金海环境技术股份有限公司全体股东:


    根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要求(以
下简称 企业内部控制规范体系),结合本公司(以下简称 公司)内部控制制度和评价
办法,在内部控制日常监督和专项监督的基础上,我们对公司2017年12月31日(内部控
制评价报告基准日)的内部控制有效性进行了评价。


一、重要声明


    按照企业内部控制规范体系的规定,建立健全和有效实施内部控制,评价其有效性,
并如实披露内部控制评价报告是公司董事会的责任。监事会对董事会建立和实施内部控
制进行监督。经理层负责组织领导企业内部控制的日常运行。公司董事会、监事会及董
事、监事、高级管理人员保证本报告内容不存在任何虚假记载、误导性陈述或重大遗漏,
并对报告内容的真实性、准确性和完整性承担个别及连带法律责任。


    公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及相关信
息真实完整,提高经营效率和效果,促进实现发展战略。由于内部控制存在的固有局限
性,故仅能为实现上述目标提供合理保证。此外,由于情况的变化可能导致内部控制变
得不恰当,或对控制政策和程序遵循的程度降低,根据内部控制评价结果推测未来内部
控制的有效性具有一定的风险。


二、内部控制评价结论


1. 公司于内部控制评价报告基准日,是否存在财务报告内部控制重大缺陷


   □是 √否


2. 财务报告内部控制评价结论


   √有效 □无效


    根据公司财务报告内部控制重大缺陷的认定情况,于内部控制评价报告基准日,不
存在财务报告内部控制重大缺陷,董事会认为,公司已按照企业内部控制规范体系和相
关规定的要求在所有重大方面保持了有效的财务报告内部控制。
3. 是否发现非财务报告内部控制重大缺陷


   □是 √否


    根据公司非财务报告内部控制重大缺陷认定情况,于内部控制评价报告基准日,公
司未发现非财务报告内部控制重大缺陷。


4. 自内部控制评价报告基准日至内部控制评价报告发出日之间影响内部控制有效性评
价结论的因素


   □适用 √不适用


    自内部控制评价报告基准日至内部控制评价报告发出日之间未发生影响内部控制有
效性评价结论的因素。


5. 内部控制审计意见是否与公司对财务报告内部控制有效性的评价结论一致


   √是 □否


6. 内部控制审计报告对非财务报告内部控制重大缺陷的披露是否与公司内部控制评价
报告披露一致


   √是 □否


三、内部控制评价工作情况


(一)内部控制评价范围


    公司按照风险导向原则确定纳入评价范围的主要单位、业务和事项以及高风险领域。


1、纳入评价范围的主要单位包括:公司、全资子公司。


2、纳入评价范围的单位占比:


指标                                                      占比
纳入评价范围单位的资产总额占公司合并财务报
                                                          100%
表资产总额之比
纳入评价范围单位的营业收入合计占公司合并财
                                                          100%
务报表营业收入总额之比
3、纳入评价范围的主要业务和事项包括:


    公司层面管理(组织架构、发展战略、企业文化)、合同管理、全面预算管理、物
资及服务类采购管理、规划与计划管理、财务报告和结账管理、费用管理、资金管理、
固定资产管理、股权类投资管理、固定资产类投资管理、销售与收入管理、对子公司的
管理、人力资源管理、生产及设备管理、内部信息传递和信息系统等业务和管理活动。


4、此次内部控制自我评价重点关注了下列高风险领域:


    销售业务:包括销售计划管理、客户管理、销售定价、销售发货与收入确认、销售
发票管理、应收账款管理的政策及程序。


    采购业务:包括采购计划、供应商管理、请购与审批、采购合同、采购验收、采购
付款管理的政策及程序。


    资金管理:包括筹资、投资项目的制定与审批、银行账户管理、银行收付款管理、
银行对账管理、员工借款管理、票据管理等政策和程序。


    资产管理:包括固定资产与存货的接受、验收、领用、发出、盘点、折旧、报废、
成本核算的政策与程序。


    合同管理:包括各类合同的订立、审批、档案管理工作、客户资信管理、印章的保
管与使用等政策和程序。


    信息系统:包括程序与数据的访问控制、财务系统变更管理、程序开发、系统运行
等政策和程序。


    人力资源:包括人力需求计划和人才招聘管理、员工转正及职级调整、劳动合同、
员工培训与考核、工资计算和发放、员工离职管理等政策和程序。


    财务报告:包括静态数据维护、会计核算管理、财务结账、关联交易、财务报表的
编制、财务分析报告、会计档案的管理等政策及程序。


    全面预算:包括预算编制与审批、预算执行与监督、预算调整等的政策和程序。


5. 上述纳入评价范围的单位、业务和事项以及高风险领域涵盖了公司经营管理的主要方
面,是否存在重大遗漏


   □是 √否
6. 是否存在法定豁免


   □是 √否


7. 其他说明事项


   无


(二)内部控制评价工作依据及内部控制缺陷认定标准


    本评价报告旨在根据财政部等五部委联合发布的《企业内部控制基本规范》(下称
“基本规范”)及《企业内部控制评价指引》(下称“评价指引”)的要求,结合公司
《内部控制自我评估管理制度》组织开展内部控制评价工作。


1. 内部控制缺陷具体认定标准是否与以前年度存在调整


   □是 √否


    公司董事会根据企业内部控制规范体系对重大缺陷、重要缺陷和一般缺陷的认定要
求,结合公司规模、行业特征、风险偏好和风险承受度等因素,区分财务报告内部控制
和非财务报告内部控制,研究确定了适用于本公司的内部控制缺陷具体认定标准,并与
以前年度保持一致。


2、 财务报告内部控制缺陷的认定标准


    公司确定的财务报告内部控制缺陷评价的定量标准如下:


评价基准        重大缺陷定量标准      重要缺陷定量标准     一般缺陷定量标准
                                   利润总额的3%≤
               错报金额≥                                 错报金额<
利润总额                           错报金额<
               利润总额的5%                               利润总额的3%
                                   利润总额的5%
                                   营业收入总额的0.5%≤
               错报金额≥                                 错报金额<
营业收入                           错报金额<
               营业收入总额的1%                           营业收入总额的0.5%
                                   营业收入总额的1%
                                   资产总额的0.5%≤
               错报金额≥                                 错报金额<
资产总额                           错报金额<
               资产总额的3%                               资产总额的0.5%
                                   资产总额的3%


    注:具体操作时,选取评估年度利润总额、营业收入、资产总额三项缺陷定量标准
中的最小值作为最终缺陷定量标准。
    公司确定的财务报告内部控制缺陷评价的定性标准如下:


 缺陷限制                                 定性标准

               重大缺陷:单独缺陷或连同其他缺陷导致不能及时防止或发现并纠正财
               务报告中的重大错报。出现下列情形的,认定为重大缺陷:(1)公司董
 重大缺陷      事、监事和高级管理人员的舞弊行为;(2)注册会计师发现的却未被公
               司内部控制识别的当期财务报告中的重大错报;(3)审计委员会和审计
               部门对公司的对外财务报告和财务报告内部控制监督无效。

               重要缺陷:单独缺陷或连同其他缺陷导致不能及时防止或发现并纠正财
               务报告中虽然未达到和超过重大错报标准,但仍应引起董事会和管理层
               重视的错报。出现下列情形的,认定为重要缺陷:(1)未依照公认会计
 重要缺陷      准则选择和应用会计政策;(2)未建立反舞弊程序和控制措施;(3)
               对于非常规或特殊交易的账务处理没有建立相应的控制机制或没有实施
               且没有相应的补偿性控制;(4)对于期末财务报告过程的控制存在一项
               或多项缺陷且不能合理保证编制的财务报表达到真实、完整的目标。

 一般缺陷      一般缺陷:除上述重大缺陷、重要缺陷之外的其他内部控制缺陷。



3、 非财务报告内部控制缺陷的认定标准


    公司确定的非财务报告内部控制缺陷评价的定量标准如:


评价基准              重大缺陷              重要缺陷             一般缺陷
                                       利润总额的3%<
                 损失金额≥                                 损失金额<
直接财产损失                           损失金额<
                 利润总额的5%                               利润总额的3%
                                       利润总额的5%


    公司确定的非财务报告内部控制缺陷评价的定性标准如下:


 缺陷限制                                 定性标准

               重大缺陷:缺乏“三重一大”决策程序;决策程序不科学导致重大失误;
               违反国家法律法规并受到处罚;重要业务缺乏制度控制或系统性失效,
 重大缺陷      且缺乏有效的补偿性控制;中高级管理人员和高级技术人员流失严重;
               内部控制评价的结果特别是重大缺陷未得到整改;其他对公司产生重大
               负面影响的情形。


 重要缺陷      重要缺陷:有“三重一大”决策程序,但不够完善;决策程序不科学导
               致出现一般失误;违反企业内部规章,形成损失;未建立反舞弊制度程
 缺陷限制                                 定性标准
                序和控制措施;重要业务制度或系统存在缺陷;关键岗位业务人员流失
                严重;内部控制评价的结果特别是重要缺陷未得到整改;其他对公司产
                生较大负面影响的情形。

                一般缺陷:决策程序效率不高;一般业务制度或系统存在缺陷;一般岗
 一般缺陷       位业务人员流失严重;一般缺陷未得到整改;违反内部规章,但未形成
                损失。




(三) 内部控制缺陷认定及整改情况


1、财务报告内部控制缺陷认定及整改情况


1.1. 重大缺陷


    报告期内公司是否存在财务报告内部控制重大缺陷


   □是 √否


1.2. 重要缺陷


    报告期内公司是否存在财务报告内部控制重要缺陷


   □是 √否


1.3. 一般缺陷


    报告期内不存在财务报告内部控制一般缺陷。


1.4. 经过上述整改,于内部控制评价报告基准日,公司是否存在未完成整改的财务报告
内部控制重大缺陷


   □是 √否


1.5. 经过上述整改,于内部控制评价报告基准日,公司是否存在未完成整改的财务报告
内部控制重要缺陷


   □是 √否
2、非财务报告内部控制缺陷认定及整改情况


2.1. 重大缺陷


    报告期内公司是否发现非财务报告内部控制重大缺陷


    □是 √否


2.2. 重要缺陷


    报告期内公司是否发现非财务报告内部控制重要缺陷


    □是 √否


2.3. 一般缺陷


    公司根据2017年10月20日,公司第三届董事会第二次会议《关于变更部分募集资金投资
项目的议案》;根据2017年11月8日,公司2017年第三次临时股东大会《关于变更部分募集资
金投资项目的议案》:公司将原募集资金投资项目“年产2080万套空调用低噪音节能风轮项
目”、“年产5550万枚空调用新型空气过滤网项目”在股东大会决议生效后整体变更为“年
产3,500万平方米高端过滤材料产业化投资项目”。但在2017年11月8日至2017年12月31日期
间,存在募集资金继续投入“年产5,550万枚空调用新型空气过滤网项目 ”项目金额为
10,818,094.50元。2018年2月5日,公司以自有资金向募集资金账户归还11,898,215.93元(含
利息)。


    由于上述事项未对公司财产造成直接损失,公司也于报告日予以归还,并进一步完善了
相应的资金管理。


2.4. 经过上述整改,于内部控制评价报告基准日,公司是否发现未完成整改的非财务报
告内部控制重大缺陷


    □是 √否


2.5. 经过上述整改,于内部控制评价报告基准日,公司是否发现未完成整改的非财务报
告内部控制重要缺陷


    □是 √否


四. 其他内部控制相关重大事项说明
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    Φ        唰   爿               稻                              '
                                                                                    ˇ
                   型
                                                                    崧




    d
    0
         <
         妲
                                    楸                    铋                        回
                   淡               驯                                              燃
    0
    z
    〓



         变        璧               弼                                              E
                                    邱
                                                               '




                   卡                                                               乔
                                                               剡




         雩                                               尽
巾       甲        郇               椰                                              怪
                   察               铋                    骅                        茧
烛       酬                                               阡
平                 侧               μ                                              洹
H        ^         心               ^         勰°        ⌒                        训
         艹
                   不               平        邱          平                        口
         H
                   串               甲        胆          甲                                            °
         爿
                   嘤               爿                    爿                        叫、
                                                                                                   ^
         不                                   〖          坏                                       平

         卣
                                    探        Ε          连             荆°       熬        H
                        .           跬        稀                         榔         连        爿
         棘                                               琳
                        丰




                   搔               哝        懋                                    诛        坏
         摊        煺               雠        查          腓             靼●       腓        志
         墓        芒               璧                    虽                        虽        妹
         卡                         卡        洹          卡             羽
         巛        Ε        甲ο             洳                                    卡        濉
                   渌        帜     郇        捌          郇             昭矽       巛        虽
         ˇ                         ˇ                    ˇ




                                                                                 牯所



                                                     明                         o,。 1。 o出
                                                     籼                  Ⅱ

                                                     桊                                                       巾
                                                     挛                                                      ∞
                                                                                                             妲
                                                     ˇ                                                      巛                             巾
                                                     凝                                                      料                             吕
                                                     棘                                                      匚                             8

                                                     黯                                                      垩
                                                                                                                                            T
                                                                                                                                            δ

                                                     璧                                                      靥
                                                     卞                                                      凶       ≤                         巴
                                                     巛                                                      窭       姐        ˉ
                                                                                                                                 0
                                                                                                                                 `
                                                                                                                                                 亩                   卜
                                                     艮                                                      妖       囤
                                                                                                                                 h


                                                                                                                                                 壮
                                                                                                                                                                 0
                                                                                                                           ④
                                                                                                                                 `
                                                                                                                                 ㈧
                                                                                                                                                                 l

                                                                                                                           ∞                                    卜

                                                     吾                                  滤                  忙       籼                         巛
                                                     禚                                                          唑        r                                          0
                                                                                                                                                                      l
                                                                                         端                  揆
                                                                                                                           O
                                                                                                                      懋   冖
                                                                                                                                                 查                   广

                                                                                                                 ∞
                                                                                                                                      .∞




                                                     妲                                  古                  + 趔     辈
                                                                                                                           O
                                                                                                                           卩
                                                                                                                                 ∞
                                                                                                                                 一
                                                                                                                                 ∞
                                                                                                                                                 怔                        冖O
                                                                                                                           一                                              Ν

                   <
                   一

                                                                                           〓                  〓                                           〓




                                                                                           迢                 巛
                                                                                           槲                  虑                                 型
                                                                                                                                                       一
                                                                                                                                                                                                                                                                                                                                                                                                                                 ˇ
                                                                                                                                                                                                                                                                                                                                                                                          艹                                     ,
                                                                                                                                                                                                                                                                                                                                                                                                                                 〓
                                                                                                                                                                                                                                                                                                                                                                                                                  ι
                                                                                                                                                                                                                                                                                                                                                                                                                                 〓
                                                                                                                                                                                                                                                                                                                                                                                          l
                                                                                                                                                                                                                                                                                                                                                                                          ※
                                                                                                                                                                                                                                                                                                                                                                                                                                 :
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   ∞
                                                                                                                                                                                                                                                                                                                                                                                                                                 〓
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   ”
                                                                                                                                                                                                                                                                                                                                                                                                                                 勹
                                                                                                                                                                                                                                                                                                                                                                                                                                      冫                                                                             吁                   一
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          ~
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   ^
                                                                                                                                                                                                                                                                                                                                                                                               +                                 ι                                                                                                   `
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          一


                                                                                                                                                                                                                                                                                                                                                                                               宝                                0
                                                                                                                                                                                                                                                                                                                                                                                                                                 亠                                                                                                   >
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      `

                                                                                                                                                                                                                                                                                                                                                                                                                       〓                                                                                          ㈧
                                                                                                                                                                                                                                                                                                                                                                                                                                 '
                                                                                                                                                                                                                                                                                                                                                                                                                                 一
                                                                                                                                                                                                                                                                                                                                                                                          缤                                     “                                                                                "
                                                                                                                                                                                                                                                                                                                                                                           冖                                                                                                                                      τ

                                                                                                                                                                                                                                                                                                                                                    增 一 弓污
                                                                                                                                                                                                                                                                                                                                                                                                                                 亠
                                                                                                                                                                                                                                                                                                                                                                                                                                 ハ
                                                                                                                                                                                                                                                                                                                                                                                                                  一                                                                                               0
                                                                                                                                                                                                                                                                                                                                                                      ,                   塞                      丐                                                                                               °

                                                                                                                                                                                                                                                                                                                                                    嘲创              彳
                                                                                                                                                                                                                                                                                                                                                                                          φ
                                                                                                                                                                                                                                                                                                                                                                                                                  △
                                                                                                                                                                                                                                                                                                                                                                                                                                 〓
                                                                                                                                                                                                                                                                                                                                                                                                                                 冫
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              o
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              一
                                                                                                                                                                                                                                                                                                                                                               °
                                                                                                                                                                                                                                                                                                                                                    憩 伴一                               帑
                                                                                                                                                                                                                                                                                                                                                                                                                  一
                                                                                                                                                                                                                                                                                                                                                                                                                                 亥
                                                                                                                                                                                                                                                                                                                                                                                                                                 ハ
                                                                                                                                                                                                                                                                                                                                                                  凸                      舆
                                                                                                                                                                                                                                                                                                                                                                     冫                                                     一
                                                                                                                                                                                                                                                                                                                                                    翅 Ξ乡                               ※
                                                                                                                                                                                                                                                                                                                                                                                                                            ‘
                                                                                                                                                                                                                                                                                                                                                                                                                            0
                                                                                                                                                                                                                                                                                                                                                                                                                            〓
                                                                                                                                                                                                                                                                                                                                                                                                                                                '刁




                                                                                                                                                                                                                                                                                                                                                                                                                                           扌
                                                                                                                                                                                                                                                                                                                                                            ˇ                                              ~
                                                                                                                                                                                                                                                                                                                                                    则一臼                                          艹      △
                                                                                                                                                                                                                                                                                                                                                                                                                            ’
                                                                                                                                                                                                                                                                                                                                                                                                                            °
                                                                                                                                                                                                                                                                                                                                                                                                                                           υ
                                                                                                                                                                                                                                                                                                                                                                                                                                           Ξ
                                                                                                                                                                                                                                                                                                                                                                                                                                           ο
                                                                                                                                                                                                                                                                                                                                                                                          蔗                                               i


                                                                                                                                                                                                                                                                                                                                                    苷 < ≈Ξ
                                                                                                                                                                                                                                                                                                                                                                                                                            '
                                                                                                                                                                                                                                                                                                                                                                                                                            〓             七


                                                                                                                                                                                                                                                                                                                                                                                          平                一~                            乇




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           郁                 回 一〓
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           辏                 ∞
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           鸯                 冖

                                                                                                                                      娃                                   名
                                                                                                                                                                                                                                                                                                                                                                                                                                                                               卜
                                                                                                                                                                                                                                                                                                                                                                                                                                                                               呐
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           打                      叹` Ξ
                                                                                                                                                                                                              鄂立拼                                                                                                                                                                                                                                                           巾          郗
                                                                                                                                      「    vlt n,lmc                                                                                                                                                                                                                                                                                                                          〓                         d
                                                                                                                                      栏                                   剥
                                                                                                                                                                                                                                                                                                                                                                                                                                                                               ∽
                                                                                                                                                                                                                                                                                                                                                                                                                                                                               ∽
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           轰
                                                                                                                                      sex                                                                          男                                                                                                                                                                                                                                                          °          炔             胖丛
                                                                                                                                                                                                                                                                                                                                                                                                                                                                               心
                                                                                                                               、,岁            土
                                                                                                                                                                                                                                                                                                                                                                                                                                                                               φ
                                                                                                                                                                                                                                                                                                                                                                                                                                                                               °
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           匣             φ
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             `




                                                                                                                                                                 卩 唧                          n9⒀                                                              辱 】0月                              1田                                                                                                                                                                    0           苷一
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          昌

                                                                                                                                 ∶
                                                                                                                                                                                                                                                                                                                                                                                                                                                                               d
                                                                                                                                      D仓     1△     of h1rth ~ˉ                                                           ˉ
                                                                                                                                                                                                                                                       ^¨
                                                                                                                                                                                                                                                                  ∷        ~^ˉ    ^=△            ~~1⊥        ~¨        ”     ‘¨       ∷
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              一

                                                                                                                                   Ⅰ作卓中 岳秭 (炎 钿冫
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              £
                                                                                                                                                                                                                                                                                                                       筛捧釜斩⒈                                                                                                                                                          〓   0
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                忘
                                                                                                                                      Wφ     rki岭                  u△   讠I    -^ˇ                                                  耘                   ¨        ¨      ¨   ˉ     o---¨                ˉ    △    ;氵
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           4
                                                                                                                                                                                                                                                                                                                                          ^                                                                                                                                                零
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ≈
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   〓           ε        〓忿
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ;
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      #
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      一   熹‘一∽       嚣宗
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   碱
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     阳
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           妙它             彦
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          一迢
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   蛉〓    樊        ~
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     写
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          罩豸
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     吐
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     〓
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           姜 理之          一
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          裂一                   ~
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 △




理                                                                                                                                                    杜¢  <                〓

                                                                                                                                                            亠
          <
                                                                                                                              萎晏                                                 `
          ⒋                                                                                                                                          叫
                                                                                                                                                                             亠
                                                                                                                                                            0

                                                                                                                              磙己
                                                                                                                                                            〓
          0                                                                                                                                                      0                                                                                                                                                                                                                   坤
                                                                                                                                                                                                                                                                                                                                                                                                     弓
邗        ●

                                             、                                                                                                                                                                                                                                                                                                                                      丶
                                                                                                                                                                                                                                                                                                                                                                                                     △


悱        0
          △
                                                                                                                                                                                                                                                                                                                                                                                     穆
                                                                                                                                                                                                                                                                                                                                                                                                     习
                                                                                                                                                                                                                                                                                                                                                                                                     鹌
以                            c
                              0
                              ∞                                                                                                                                                                                                                                                                                                                                                     铷                忘

以                       Ξ                                                                                                                                                                                                                                                                                                                                                          锱
                                                                                                                                                                                                                                                                                                                                                                                                     二
                                                                                                                                                                                                                                                                                                                                                                                                     ˇε                                             馋

               '
               一
               夕
               雾                                                                                                                              抑                                                                                                                                                                                                          一
                                                                                                                                                                                                                                                                                                                                                                                     嘤              巾                                               淼
腓                                                                                                                                    冖                                                                                                                                                                                                           理
                                                                                                                                                                                                                                                                                                                                                                                                     一
                                                                                                                                                                                                                                                                                                                                                                                                                                                      酊
                                                                                                                                                                                                                                                                                                                                                           :
                                                                                                                                                                                                                                                                                                                                                           〓                                        捏
               ι                                                                                                                     粥       岔                                                                                                                                                                                                                               '
                                   c
                                   ω

                                                                                                                                      貉       铙
                                                                                                                                                                                                                                                                                                                                                           苎
                                                                                                                                                                                                                                                                                                                                                                                龚
                                                                                                                                                                                                                                                                                                                                                                                                     〓                                               〓
廿
                                                                                                                                                                                                              2


                                                                                                                                                                                                                                                                                                                                                   猢
                                                                                                                                                                                                              一
                                                                      〓                                          0                                                                                           霍                                                                                                                                                '                                    一孑
                                                                                                                                                                                                                                                                                                                                                                0
                                                                                                                                                                                                                                                                                                                                                                                     脚
                                                  口
                                                  d
                                                                                                                嗤
                                                                                                                  苣                  烛                                                                      画                                                                                                                                           凵
                                                                                                                                                                                                                                                                                                                                                                ·




H
                                                                                                                                                                                                                                                                                                                                                   翎
                                                  ‘
                                                                                                                                                                                                              巨                                                                                                                                           舀                        解              ‘
                    °                                                                                            ∈
乓                                                                                                                                                                                                            ε                                                                                                                                           〓
                                                  ∞                                                                                                                                                                                                                                                                                                                                         竺
                                                                                                                一                                                                                            垡                                                                                                                                                                     嘲
                                                                                                                岿
                                                                                                                                                                                                                                                                                                                                                   期
                    一                                                                                                                                                                                                                                                                                                                                     彡                                ≈
                                                                                                                                                                                                                                                                                                                                                                                        纟 一≈

                                                  °                                                                                                                                                          ε                                                                                                                                           纟
                                                                                                                  一°                                                                                                                                                                                                                                     一
                                                                                                                                                                                                                                                                                                                                                                                     憩
                                                                                                                                                                                                                                                                                                                                                           υ                                〓 乡
                                                                                                              书罡一
                                                            c
                                                            但                                                                                                                                                     b
                                                                                                                                                                                                                                                                                                                                                           ˇ                                ζ υ
恕                                 亩
                                                                                                                里
                                                                                                                                                                                                    <
                                                                                                                                                                                                    琴        _
                                                                                                                                                                                                                   υ

                                                                                                                                                                                                                                                                                                                                                   则      刁
                                                                                                                                                                                                                                                                                                                                                                                     夺           灬
                                                                                                                                                                                                                                                                                                                                                                                             ハ 劫一
                                                       0
                                                                                                              琴£                                                                                            纟
                                                                                                                                                                                                                                                                                                                                                                                     以           ˇ
紊                                                     ∞

                                                                 砥
                                                                                                              靼一爸                                                                                     靼
                                                                                                                                                                                                                   〓
                                                                                                                                                                                                                   刍
                                                                                                                                                                                                                        8
                                                                                                                                                                                                                                                                                                                                                   苷<
                                                                                                                                                                                                                                                                                                                                                           彡
                                                                                                                                                                                                                                                                                                                                                           莒
                                                                                                                                                                                                                                                                                                                                                           〓                        碰
                                                                                                                                                                                                                                                                                                                                                                                        '
                                                                                                                                                                                                                                                                                                                                                                                          ≡
                                                                                                                                                                                                                                                                                                                                                                                                一
                                                                                                                                                                                                                                                                                                                                                                                                牟
                                                                                                                                                                                                                                                                                                                                                                                                  冫


                                                                           ο                                                                                                                                           白
                                        ˇ
                                                                                                              叵晏                                                                                       叵




     轵                                                                         <
                                                                                                                               胄∽
                                                                                                                                 <
                                                                                                                                                       啭                              白                                                                                                                   牡
     邸ハ                                                                       宀
                                                                                                                               谂υ                    州                                                                                                                                                   州
                                                                                                                                                                                       `
                                                                                                                                 亠




     督°                                                                                                                      袼                      怂                                                                                                                                                   郑                                                                                                                                                            λ
                                                                                               `
                                                                                               °
                                                                                                                                                       举                                      ∈                                                                                                           举
     辄● 曰                                                                                                                                                                                                                                                                                                                                                                                                                                                         〓
                                                                                                                                                       自                                                                                                                                                                                                                                                                                                       o
                                                                                                                                                                                           `
                                                                                                                                                                                                                                                                                                            <
     以ハ ∞                                                                                                                                           絷
                                                                                                                                                                                                                                                                                                            絷                                                                                                                                                  卸


     创亠 △                                                                              q
                                                                                          〓

                                                                                                                                                                                               亡
     迫                                                                              O
                                                                                     歹
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        艹
     啡一 。°                                                                                                           Ξ
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        `
                                                                                                                         °                                                                                                        2


     昔ω                                                                                           c
                                                                                                    向
                                                                                                                       一一
                                                                                                                       焉
                                                                                                                                                                                                                              湮
                                                                                                                                                                                                                                   一

                                                                                                                                                                                                                                        琶
     叫‘ο
                                                                                                                         ●
                                                                                                                         〓                                                                                                             ∽旨
                                                                                                                       一
                                                                                                                         ∽
              °                                                                                                         〓

     塞〓‘ 一                                                                                                           ハ
                                                                                                                         〓
                                                                                                                         垡
                                                                                                                                                                                                                                        j
                                                                                                                                                                                                                                        垡

                                                                                                                                                                                                                                                                                                                                                                                                                                                           匆
     卡。                                                                                                               ♀
                                                                                                                                                                                                                                        告
                                                                                                                                                                                                                                             9
                                                                                                                                                                                                                                             〓
                                                                                                                                                                                                                                                                                                                                                                                                                                                           一
                                                                                                                书名一
     巛〓
                                                                                                                                                                                                         <
                                                                                                         E


                                                                                                                                                                                                                                                                                                                                                                                                                                                           ●
                                                                                                         c
                                                                                                         一



                                                                                                                    _
                                                                                                                                                                                                         察                             石
                                                                                                                思纟 ω                                                                                                                 〓                                                                                                                                                                                                                 侧
     聿纟● ∞                                                                                                  泐
                                                                                                                      ‘
                                                                                                                                                                                                              靼
                                                                                                                                                                                                                                        里
                                                                                                                                                                                                                                                  :
                                                                                                                                                                                                                                                  9


     “∝ υ
                                                                                                                        8
                                                                                                                        一                                                                                                                        〓


                                                                                                                喧< 咖                                                                                        ¢
                                                                   ˇ
                                                         ·
                                                         〓             `
                                                                        艹


                                                                   冬                                                                                                                                                                                                                              灬
                                                         w                                                                                                                                                                                                                                                 \

                                                                   ˇ
                                                                                                                                                                                                                                                                                                           ‘




                                                                                                                                                                                                                         鞠
                                                         甘                                                                                                                                                                                                              '



                                                                   一                                                                                                                                                                                                    ^




                                                                                                                                                                                                                         〓
                                                                   `                                                                                                                                                                                                                               ^
                                                                   、                                                                                                           〓                                                                                                                         〓
                                                                                                                                                                                                                                                                                                                     (
                                                                                                                                                                                                                                                                                                                     ·
                                                                             w

                                                                   ˇ
                                                                             丶
                                                                                                                                                                                                           ※                                                                                                        忄
                                                         扑        灬
                                                                   丶                                                                                                                                      Μ                                                                灬
                                                                                                                                                                                                                                                                                                           k
                                                                                                                                                                                                                                                                                                           “


                                                                   岱
                                                              丶
                                                                                                                                                                                                           丶
                                                                                                                                                                                                                                                                                              t
                                                                                                                                                                                                                                                                                              i
                                                                                                                                                                                                                                                                             〓
                                                                                       '                                                                                        卜                                                                                                            ∴

                                r
                                ˇ
                                                                                       丶
                                                                                                                                                                                                         I                                                                   〓


     暌                                   “
                                          ˇ
                                                                             1
                                                                             一                                                                                                                                                                                              〓
                                                                                                                                                                                                                                                                             〓
                                                                                                                                                                                                                                                                                                                     ″



                                                                                                                                                                                                                                                                                                                          .丶




                                          吝
                                                                                                                                                                                                                                                  v^




                                                                   丶
                                                                                                                                                                                                                                                  (`




                                                              §
                                                                                                                                                                                                                                                  冖




                                                                                                                                                                                                                                   涉
                                                                                                                                                                                                                                                                                                       ●


     惑
                                          兹
                                          萎                  ¤   氵                                                                                                            〓                      屮                                                                                            砬

                                                    `
                                                                   讠                                                                                                            .
                                                                                                                                                                                                                                   〓        △                              一
                                                                                                                                                                                                                                                                                                   丐

          v                                         `         ∷                            `
                                                                                                                                                                                                                                                                             ’                        忄

                                                                                                                                                                                                                                   氓
                                                                                            兮
                                                    鼗
          吞
                                                                                                                                                                                                                                                                ^`




                                                                                                                                                                                                                                                                                                                          △
                                                                                                                                                                                                                                                                `:

                                                                                                                                                                                                                                                                菇




                                                              澍                            `
                                                                                            丶                                                                                                                                     “                                        忄                                           冫

          暌                    一
                                          `
                                          髟                  势                  ˇ
                                                                                  弋                                                                                                                                               沁                                        勹
                                                                                                                                                                                                                                                                             妙
                                                                                                                                                                                                                                                                                                       氵
                                                                                                                                                                                                                                                                                                       灬
                                                                                  Ι                                                                                                                                                    &
     ^                                         `
                                               〓
                                                              甘                  ”                                                                                                                                               絷   丶
                                                                                                                                                                                                                                                                             ^                                  “
                                                                                                                                                                                                                                                                                                                          氵


     谮                                             忑                            蜢                                                                                                                                                         荩                                                                 弘
                                                                                                                                                                                                                                                                             ハ
                                                                                  ^
                                惑                                                √                                                                                                                                               炽                       〓                                                            丶


               涮
                                                                                                                                                                                                                                             ^                                                         〓
                                                              於                                 `                                                                                                                                           苷                                   丶                   氵
                                                                                                 丶
                                                                                                                                                                                                                                   ˇ                       氵                    ∷                   砬

                    嘁
                                     ^
                                     $                                                           、                                                                                                                                          翦
                                                                                                                                                                                                                                                                                                                v
                                                                                                                                                                                                                                                                                                                ”
                                     亲                       `                        w
                                                                                                                                                                                                                                   鼯                                        分
                                                                                                                                                                                                                                                                             衤                                           丶


                    藩ˇ
                                                              睇                       `
                                                                                       卩                                                                                                                                                    嗡
                                                                                                                                                                                                                                                                                                                          ˇ
                                               容                                                                                                                                                                                  `                   `
                                                                                                                                                                                                                                                       艹                    丬
                                                                                                                                                                                                                                                                                                       氵

                           ‘                                                                                                                                                                                                      薮                  ”
                                               《                                      ˇ                                                                                                                                                                   :                     ~
                                                                                                                                                                                                                                                                                  '
                                                                                                                                                                                                                                                                                                       “
                                                                                                                                                                                                                                                            ,                     《
                                                                                                                                                                                                                                                                                                       氵
                                                                                                                                                                                                                                                            `
                                                                                                                                                                                                                                                                                                       k
                                                                                                                                                                                                                                   ·




                                                                                                                                                                                                                                                                                                                                                                                         〓〓
                                                                                                                                                                                                                                                                                                                                “
                                                                                                                                                                                                                                                                                       踏 娘ˇ
                                                                                                                                            旁                                                                                                                                                                                  〓
                                                                                                                                  扌                                                                                                                                                   ,
                                                                                                                                                                                                                                                                                       嵌
                                                                                                                                                                                                                                                                                                                                ˇ
                                                                                                                                                                                                                                                                                                                                、
                                                                                                                                                      ↓                        扌·
                                                                                                                                                                                                                                                                                                                                黟
                                                                                                                                                                                                                                                                                                                                卜
                                                                                                                                                                                                                                                                                                                                                                                               鼗

                                                                                                                                                      恨                                                                                                                                    新                                       k
                                                                                                                                                                                                                                                                                                                                     备
                                                                                                                                                                                                                                                                                                                                                                                                `
                                                                                                                                                                                                                                                                                                                                                                                                溺



                                                                                                                                                      鹦                                                                                                                                    警
                                                                                                                                                                                                                                                                                               磁
                                                                                                                                                                                                                                                                                                                                `
                                                                                                                                                                                                                                                                                                                                                                                          噼

                                                                                                                                                           ˇ
                                                                                                                                                                                                                                                                                                                                心

                                                                                                                                                                                                                                                                                                                                              窃

                                                                                                                                       龄                                      吆                                   、
                                                                                                                                                                                                                                                                                                                                              英
                                                                                                                                                                                                                                                                                                                                              〓                                         〓
                                                                                                                                                      斜
                                                                                                                                                                                                         r




                                                                                                                                                                                                                                                                                                                                亡
                                                                                                                                                                                 〓                      :氵




                                                                                                                                                                     弋          饣
                                                                                                                                                                                                                                                                                                                                     泠
                                                                                                                                                                                                                                                                                                                                          '                                              殄
                                                                                                                                                                                 掠
                                                                                                                                                                          蕊     〓
                                                                                                                                                 〓
                                                                                                                                                 d

                                                                                                                                                                                                                                                                                                                                                         孙
                                                                                                                        冬                       `                                                                                                                                                                                                                                             艚
                                                                                                      ∷                                         蚝                             〓
                                                                                                      絷 态’                                                                   律
                                                                                                                                                                硭
                                                                                                                                                                                                                                                                                                                                                         盼
                                                                                                      ι”                                                                                                     ;
                                                                                                                                                                                                               J




                                                                                                                                                 西〓
                                                                                                                                                                                                               杉


                                                                                                      蜉彷
                                                                                                              v
                                                                                                                                                                                饣
                                                                                                         〓i
                                                                                                                                                                                 ¢卜
                                                                                                                                                 ∵
                                                                                                       $      丶
                                                                                                       ^
                                                                                                       `
                                                                                                                             ◇                                                  〓                                 '
                                                                                                                                                                                                                    备


                                                                                                       “
                                                                                                                             ¢
                                                                                                                   狻                               忄                           豸八
                                                                                                                                                                                                               旁




                                                                                                                                                                                                                                                                     仰 Ⅰ9,o畦
                                                                                                                                                                                                                                                                                                                                                                                ‘
                                                                                                                                                                                                                                                                                                                                                                                ε


                                                                                                                                                                                                                                                                                                                                                                           ¢   ‘
                                                                                                                                                                                                                                                                                                                                                                                豸
                                                                                                                                                                                                                                                                                                                                                                                冫

                                                                                                                                                                                                                                                                                                                                                                                ●



                                                                                                                                                                                                                                                                                                                                                                           麴
                                                                                                                                                                                                                                                                                                                                                                                {


                                                                                                                                                                                                                                                                                                                                                                                .




                                                                                                                                                                                                                                                                                                                                                                           戆             呤
                                                                                                                                                                                                                                                                                                                                                                                          ’
                                                                                                                                                                                                                                                                                                                                                                    饵                    拷
                                                                                                                                                                                 玮                                                                                                                                                                                 ∵                    鞔
                                                                                                                                                                               “ 扣                                                                                                                                                                                幼
                                                                                                                                                                                                    `                                                                                                                                              埤               饣     铷             掰
                                                                                                                                                                                                    扌
                                                                                                                                                                                                                                                                                                                                                   绍               ˇ奔                  嗡
                                                                                                                                                                                                                              ‘                                                                                                                              燃      蝥                  弟
                                                                                                                                                                                                                                                                                                                                                   荩
                                                                                                                                                                                               ≡                                                                                                                                                                          ·毖
                                                                                                                                                                                                                                                                                                                                                   ☆         氵   ≡                     钅              冫

                                                                                                                                                                                                                              芯                                                                                                                                                    饣               ~


                                                                                                                                                                                                                                                                                                                                                                                          夯
                                                                                                                                                                                                                                                                                                                                                                                                     〓
                                                                                                                                                                                                                                                                                                                                                        盔                                           扛
                                                                                                                                                                                                                                                                                                                                                                                    妾

                                                                                                                                                                                                                         %
                                                                                                                                                                                                                                                                                                                                                        荡
                                                                                                                                                                                                                                                                                                                                                        砺         窈      姘                        ∷
                                                                                                                                                                                                                                                                                                                                                                                                               ’
                                                                                                                                                                                      ’                                 〓
                                                                                                                                                                                                                                                                                                                                                        热
                                                                                                                                                                                                                                                                                                                                                                                    '
                                                                                                                                                                                                                                                                                                                                                                                    谚    ~               `

                                                                                                                                                                                           ~                                                                                                                                                                        邶     蛤             势
                                                                                                                                                                                                                                                                                                                                                                                                     “
                                                                                                                                                                                                                                                                                                                                                                                                     ε
                                                                                                                                                                                                                                                                                                                                                                                                          江


                                                                                                                                                                                                                                                                                                                                                                                    扌               忠

                                                                                                                                                                                                                                                                                                                                                                    讵      砬      鞋         考    彡
                                                                                                                                                                                                                                                                                                                                                                                                     碎
                                                                                                                                                                                                                                                                                                                                                                      一                             却




                                                                                                                                                                                                                                                                                                                                                                                                                    ||||   【 卩