




版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
Europeanchamber中国欧盟商会
AutoComponentsWorkingGroup
KeyRecommendations
1.OptimisePoliciesandRegulationsandStrengthenEnforcementinthe
IndependentAutomotiveAftermarket(IAM)toProtecttheInterestsofbothConsumersandAutomotiveComponentSuppliers
•Optimisethechannelsforthecirculationofautomotivecomponentstoensurethatdual-brandedpartscancirculatefreelyintheIAM.
•Reducedomesticautomobilemaintenancecoststointernationallycomparablelevelsandfurtherpromotedomesticautomotiveconsumption.
•Simplifythecustomsclearanceproceduresfordual-brandedpartstoreducecorporatecompliancecosts.
SectionThree:Goods
2.MandateSnowTyreUsageDuringtheColdSeasoninLow-temperature
AreastoImproveRoadSafetyandReduceSocietalCosts
•PromulgateinatimelymannerChina’snationalstandardsforsnowtyrestoregulatesnowtyreproductsandtheiruseintheChinesemarket.
•FormulatelegislationtomandatetheuseofsnowtyresinChina’slow-temperatureareastoimproveroadsafetyandreducethenegativeimpactonsociety.
3.AcceleratetheIntroductionandImplementationofRelevantDataStandards
andPromoteCollaborativeDataSharingAcrosstheIndustrytoDeveloptheIntelligentConnectedVehicle(ICV)Industry
•Standardiseandharmonisevehicledataformatsnationwideandcoordinatewithallindustrystakeholderstoactivelydevelopandunifyvehicledatastandards.
•Conductpilotprojectsfordataexchangegivingfullplaytotheroleofthemarket.
•Establishasound,independentthird-partyauthorisationsystemfordataserviceproviders.
4.AdoptaUnifiedStandardReferenceTestTyre(SRTT)thatisConsistent
withGlobalAutomobileandTyreIndustryStandards
•AdoptInternationalOrganizationforStandardization(ISO)testingmethodsforwetandicyroadsinChinesetyretestingstandardsandregulations,andmaintaintheuseoftheAmericanSocietyforTestingandMaterials(ASTM)StandardReferenceTestTyre(SRTT).
5.AcceleratetheRevisionofTechnicalSpecificationsfortheSafetyofPower-
drivenVehiclesOperatingonRoads(GB7258-2017)andOptimiseRoadSafetyTechnicalRequirementsforHeavyTrucks,CoachesandBuses
•AcceleratetherevisionprocessofGB7258-2017.
•Requireinstallationofelectronicbrakingsystems(EBSs)intractorsandtrucksover12tonnes.
•Requiremandatoryinstallationofdiscbrakesinthewheelsoftrucksandtractorsover12tonnesandtheirtrailers.
•RequiremandatoryinstallationofEBSsanddiscbrakesonallcoachesandbuses.
198AutoComponentsWorkingGroup
RecentDevelopments
InMay2023,theEuropeanCommissionextendedtheEuropeanUnion(EU)MotorVehicleBlockExemption(originallyscheduledtoexpireon31stMay2023)foranadditionalfiveyearsuntil31stMay2028.1ThisextensionwillcontinuetohelpcompaniesintheautomotiveindustryassessthecompatibilityoftheirverticalagreementswithEUcompetitionlaw,ensuringthataftermarketoperatorsmaintainaccesstovehicle-generateddataandrelatedcomponentsneededforrepairandmaintenance.Thisregulationholdsgreatsignificancetotheautomotiveaftermarketindustrybecauseitpromotesresourcesharingandhealthycompetition,whileprotectingconsumers’rightsandinterests.TheAutomotiveComponentsWorkingGrouprecommendsthattheChineseGovernmentadoptssimilarpoliciesormeasuresinChina.
InOctober2023,ninegovernmentagencies,includingtheMinistryofCommerce,jointlyissuedtheGuidingOpinionsonPromotingtheHigh-qualityDevelopmentoftheAutomotiveAftermarket(GuidingOpinions).2TheGuidingOpinionsaimtooptimisedistributionchannelsforautomotivecomponentsthroughtheestablishmentofinnovativebusinessmodels.Theyalsofocusondevelopingtechnicalstandards,traininganddigitalcapabilitiesfornewenergyvehiclemaintenancetosupportindustrygrowthandconsumerrights.Theworkinggroupanticipatesfurtherimplementationofthesepoliciesandwillactivelysupportthisprocess.
InDecember2023,theMinistryofIndustryandInformationTechnologyissuedtheStandardConditionsfortheMechanicalandElectricalProductRemanufacturingIndustry(Conditions),officiallyimplementedinJanuary2024.3TheworkinggroupwelcomestheConditionsastheyclarifythebasicrequirementsthatenterprisesinthemechanicalandelectricalproductremanufacturingindustrymustmeet,coveringremanufacturingcapabilities,managementsystems,safeproduction,environmentalprotectionandsocialresponsibility,after-salesserviceandvocationaleducation,amongothers.
1Motorvehicles–blockexemptionfromEuropeanUnioncompetitionlaw,EuropeanCommission,2ndJune2023,viewed9thApril2024,<
https://eur-lex.
europa.eu/EN/legal-content/summary/motor-vehicles-block-exemption-from-
european-union-competition-law.html
>
2GuidingOpinionsonPromotingtheHigh-qualityDevelopmentoftheAutomotiveAftermarket,MinistryofCommerce,13thOctober2023,viewed9thApril2024,<
/article/xwfb/xwrcxw/202310/20231003445580.shtml
>
3StandardConditionsfortheMechanicalandElectricalProductRemanufacturingIndustry,MinistryofIndustryandInformationTechnology,27thDecember2023,viewed9thApril2024,<
/zwgk/zcjd/art/2023/art_3c20e8e71
20746c8a269d970240a57e8.html
>
2024/2025
EuropeanBusinessinChinaPositionPaper欧盟企业在中国建议书
InMarch2024,theStateCouncilissuedtheActionPlanforPromotingLarge-scaleEquipmentUpdatingandTrade-inofConsumerGoods(ActionPlan)4aimedatencouragingtheremanufacturingofqualifiedwasteproductionequipment,andensuringthatremanufacturedproductsmeetorexceedtheoriginalproduct’squality,safetyandenvironmentalprotectionstandards.TheActionPlanpromotestheapplicationofnon-destructivetesting,additivemanufacturing,flexibleprocessingandothertechnicalprocesses.Additionally,itaimstofacilitatetheremanufacturingofconventionalequipment,suchasautomotivecomponents,engineeringmachineryandmachinetools.Theworkinggroupwelcomesthereleaseoftheseplansandlooksforwardtothefurtherimplementationofrelevantpolicies.
KeyRecommendations
1.OptimisePoliciesandRegulationsand
StrengthenEnforcementintheIAMtoProtecttheInterestsofbothConsumersandAutomotiveComponentSuppliers
Concern
AutomotivemanufacturersinChinaarepreventingoriginalcomponentsuppliersfromsellingthesameauthorisedautocomponentsintheindependentautomotiveaftermarket(IAM),whichdamagestheinterestsofbothsuppliersandconsumers.
Assessment
Inpractice,automotivemanufacturersimposerestrictionsonoriginalcomponentsuppliers,preventingthemfromusingtheirownmouldsandintellectualpropertyrights(IPR)toproduceandsellthesameautomotivecomponentsthatareinstalledonfactoryvehicles(i.e.,dual-brandedparts).5Theserestrictionsareoftenenforcedthroughthepracticeofclaimingthatsupplyagreementsfallunderoriginalequipmentmanufacturer(OEM)agreementswithoriginalequipmentsuppliers(OES).However,thedeterminationofwhetheranagreementqualifiesasatrueOEMagreementdependsonacase-by-caseevaluationofthesubstantivecontent,ratherthanrelyingsolelyontheformoftheagreement.AsstatedinArticle11oftheAnti-monopolyGuidelinesfortheAutomotiveIndustry,itisunnecessary
4ActionPlanforPromotingLarge-scaleEquipmentUpdatingandTrade-inofConsumerGoods,StateCouncil,7thMarch2024,viewed9thApril2024,<
https://
/gongbao/2024/issue_11246/202403/content_6941843.html
>
5‘Dual-brandedparts’areoriginalequipmentpartsandaftermarketaccessoriesthataremarkedwithboththevehiclemanufacturer’sandaccessorymanufacturer’strademarks,logosandpartcodes.
AutoComponentsWorkingGroup199
SectionThree:Goods
SectionThree:Goods
Europeanchamber中国欧盟商会
foranautocomponentmanufacturertorelyonanautomotivemanufacturer’stechnologyandequipmentiftheautocomponentmanufactureralreadypossessesorcanobtainsuchtools,IPR,orproprietarytechnologyonreasonableterms.Insuchacase,theagreementshouldnotberegardedasanOEMagreement.Morespecifically,ifanautomotivemanufactureronlyprovidesgeneraldescriptiveinformationaboutthecontractproductbutrestrictstheoriginalcomponentsupplierfromsupplyingcomponentstotheafter-salesmarketunderitsownbrand,iteffectivelyhinderstheoriginalcomponentsupplierfromexpandingtheirbusinessinrelatedareas,limitscompetitioninrelevantmarkets,inflatesproductprices,andunderminesthelegitimaterightsandinterestsofconsumers.6
China’sautomotivemaintenancecostsalreadyexceedinternationallevels.Accordingtothe17thAutomotiveParts-to-WholeRatioSystemIndexStudybytheAutoTechnologyInstituteofChinaInsuranceResearchInstitute,theparts-to-wholeratiooftheinvestigatedmodelswas368.01percent,surpassingthenormalinternationallevel(300percent).7Additionally,astudybytheGermanInsuranceAssociationindicatesthatmaintenancecostsofelectricvehiclesare30to35percenthigherthanthoseofsimilarfuel-poweredvehicles.8Consideringthegrowingpenetrationrateanddevelopmenttrendsofelectricvehicles,thiswillinevitablyresultinacontinuousincreaseincostsforconsumers.Itisalsonotconducivetothecountry’sgoalofencouragingandexpandingautomobileconsumptionandpromotingthesustainableandhealthydevelopmentofnewenergyvehicles.
Theserestrictionsimposedbyautomotivemanufacturersonoriginalcomponentssuppliershaveunderminedfreecompetitionintheindustryandlimitedconsumers’choicesforrepairingandreplacingautocomponents.Theworkinggroupbelievesthattoencouragethehealthydevelopmentoftheindustryandprotectthelegitimaterightsandinterestsofconsumers,thecirculationchannelsofautocomponentsshouldbeoptimisedtoensurethatdual-brandedpartscan
6Anti-monopolyGuidelinesoftheAnti-MonopolyCommissionoftheStateCouncilontheAutomobileIndustry,StateAdministrationforMarketRegulation,18thSeptember2020,viewed9thApril2024,<
/zw/zfxxgk/
fdzdgknr/fldj/art/2023/art_c349cba8055045c197efcef5d84e8182.html
>
7IntroductiontotheAutomobileParts-to-wholePriceRatioProject,CIRIAutoTechnologyInstitute,22ndMarch2024,viewed9thApril2024,<
http://www.ciri.
/lingzhengbi
>
8Study:E-carsareathirdmoreexpensivetorepairthancomparablecombustioncars,GermanInsuranceAssociation,26thOctober2023,viewed9thApril2024,<
https://www.gdv.de/gdv-en/media/study-e-cars-are-a-third-more-expensive-to-
repair-than-comparable-combustion-cars-157520
>
200AutoComponentsWorkingGroup
circulatefreelyintheIAM.
Anadditionalchallengeisthat,forimporteddual-brandedparts,customsclearanceproceduresarecomplicatedduetothepresenceofboththeautomotivemanufacturers’andtheoriginalcomponentssuppliers’trademarksontheouterpackaging.Importersarerequiredbycustomstoprovideauthorisationlettersorstatementsindicatingthatbothparties’logosandbrandscanbeusedontheparts.Thisrequirementprolongstheimportdeliverytimeforthepartsandincreasescompliancecostsforbusinesses.
Recommendations
•Optimisethechannelsforthecirculationofautomotivecomponentstoensurethatdual-brandedpartscancirculatefreelyintheIAM.
•Reducedomesticautomobilemaintenancecoststointernationallycomparablelevelsandfurtherpromotedomesticautomotiveconsumption.
•Simplifythecustomsclearanceproceduresfordual-brandedpartstoreducecorporatecompliancecosts.
2.MandateSnowTyreUsageDuringtheColdSeasoninLow-temperatureAreastoImproveRoadSafetyandReduceSocietalCosts
Concern
TherearenoregulationstomandatetheusageofwintertyresincomplexroadconditionsofsnowandslushinChina’slow-temperatureregions,whichsignificantlyincreasestyre-relatedcrashesandfatalities.
Assessment
Snowyandicyroadconditionsarecommoninthelow-temperatureregionsofChina.9Insuchconditions,thetreadcompoundofnormaltyrestendtostiffenandlosetractionandgrip,whichmakesaccelerating,10corneringandbrakinglessreliableandriskier.11
9China’slow-temperatureareasrefertoHeilongjiang,JilinandLiaoningprovinces,andthenorthernpartofXinjiangandInnerMongoliaautonomousregions,amongothers.
10Thetreadcompoundistheoutermostlayerofthetyrethatisincontactwiththeroadsurfaceandhasapatternprintedonthesurface.
11Theterm‘wintertyres’iscommonlyusedinthecommercialmarketandgenerallyincludesthreetypesoftyre,eachwithdifferentperformancestandards.Thefollowingisageneraldescriptionofthethreetypes,asnoregulationcurrentlyprovidestechnicaldefinitions:Slushtyres:Noadditionalperformancedefinitionsorrequirements,onlymarkingssuchas‘M+S,M/S’onthetyresidewall;Wintertyres:Addedperformancedefinitionsandrequirements.Inadditiontothe‘M+S,M/S’markingsonthetyresidewall,theymustalsobemarkedwiththesnowflakesymbol‘’;Icetyres:Additionalperformancedefinitionsandrequirements.Inadditiontothe‘M+S,M/S’markingandthesnowflakesymbol‘’,thetyresidewallmustalsobemarkedwiththeicyroadsymbol‘△’.
Snowtyresarespeciallydevelopedforwinteruse,withasoftrubbercompoundandtreadpatterndesignedtodeliveroptimisedgripanddrivingperformanceincomplexroadconditions,suchassnowandice,withsignificantlyimprovedbrakingdistance.Theiruseiscrucialtoavoidsideslipsandensuredrivingsafety.AccordingtodatafromtheChinaIn-depthAccidentStudyconductedbytheChinaAutomotiveTechnologyandResearchCentre,theuseofsnowtyresreducedthenumberoftrafficaccidentscausedbytyresbyhalfandthenumberoffatalaccidentsbymorethandoubleintheareassurveyedbetween2019and2022.12Promotingtheuseofsnowtyresandformulatinglegislationandstandardstomandatetheirusearethereforeessentialtoincreasingdrivingsafetyinsnowyandicyroadconditions.
Recommendations
•PromulgateinatimelymannerChina’snationalstandardsforsnowtyrestoregulatesnowtyreproductsandtheiruseintheChinesemarket.
•FormulatelegislationtomandatetheuseofsnowtyresinChina’slow-temperatureareastoimproveroadsafetyandreducethenegativeimpactonsociety.
3.AcceleratetheIntroductionandImplementationofRelevantDataStandardsandPromoteCollaborativeDataSharingAcrosstheIndustrytoDeveloptheICVIndustry
Concern
Currentdata-relatedpoliciesandstandardsinChina’sICVindustrylackclarity,makingitdifficultforautomotivecomponentsandafter-salesmaintenancecompaniestoobtainvehicleoperationdataeffectively.
Assessment
VehicledrivingdataisanimportantresourceforthedevelopmentofICVs,anditsmaincollectorsandprocessorsareOEMs.Itscollectioncancreatebarrierstocompetitionandleadtodatamonopolies.Withoutclearregulations,relevantdatawillonlybeunderthecontrolofOEMs,resultinginautomotivecomponentsmanufacturersandafter-salesserviceprovidersbeingunabletoobtaintherelevantdatathatwillallowthemtoimprovetheirproductsandservices,therebyaffecting
12ThisdatafromtheChinaIn-depthAccidentStudydatabasewassuppliedbya
workinggroupmembercompany.
2024/2025
EuropeanBusinessinChinaPositionPaper欧盟企业在中国建议书
thehealthydevelopmentoftheindustryandfaircompetition.
WhileChinahasenactedseveraldataprotection-relatedlaws,thereislimitedprogressindataflow,sharing,utilisationandstandardisation,especiallyintheautomotivesector.
Recommendations
•Standardiseandharmonisevehicledataformatsnationwideandcoordinatewithallindustrystakeholderstoactivelydevelopandunifyvehicledatastandards.
•Conductpilotprojectsfordataexchangegivingfullplaytotheroleofthemarket.
•Establishasound,independentthird-partyauthorisationsystemfordataserviceproviders.
4.AdoptaUnifiedSRTTthatisConsistent
withGlobalAutomobileandTyreIndustryStandards
Concern
China’splantouseanindependentlyproducedSRTTinsteadoftheexistingglobalstandardwillleadtomarketaccessbarriersandunnecessaryadditionalcostsforautomotivecomponentmanufacturers.
Assessment
TheSRTTwasdesignedinthe1980sbytheAmericanSocietyforTestingandMaterials(ASTM)tocomparetheperformanceoftyresusedindifferenttypesofvehicles.TheSRTTisnowusedinvariousInternationalOrganizationforStandardization(ISO)standardsandregulatorytestsworldwide.However,ChinaisalsodevelopingitsownSRTTgroupstandard—theChinaMeteorologicalAssociation(CMA)-SRTT—whichwillbeusedforfuturetyreregulationsinChina.
SRTTsarespecialisedtesttyresthatcanbeusedtoevaluatetyrebrakingandtractiononwetandicyroads,gripperformance,andtheroughnessandsoundabsorptioncoefficientoftestsites.HavingtwodifferentSRTTs—oneforChinaandonefortherestoftheworld—willleadtodifferenttestresultsforthesametyreandmakeitnecessarytoconductthesametesttwice.13Asalltyrecompanies(includingChinesebrands
13Accordingtomembercompanies’limitedexperiments,asevenpercentdiscrepancywasfoundinwettractionbetweenASTM-SRTTandCMA-SRTTtyresforpassengercarsat15°C.Thisperformancedifferencevarieswithtemperature,rangingfromtwoto12percent.Thelimitedavailabledataalsoshowsadifferenceofbetweenthreeand15percentforSRTTtyresontrucks.
AutoComponentsWorkingGroup201
SectionThree:Goods
SectionThree:Goods
Europeanchamber中国欧盟商会
solddomesticallyandexported)facechallengeswhenexpandingglobally,differingSRTTtestswillalsogreatlyincreasetyre-makers’researchanddevelopmentcosts.TheworkinggroupthereforerecommendsthatChinamaintainstheuseoftheASTM-SRTTindomestictyretestingstandardsandregulationstounifyperformancestandardsasmuchaspossiblewhilemaintainingstability.Thiswillreducethetestingburdenontyremanufacturers,optimisethebusinessenvironment,eliminatetradebarriersandensureconsistencywithglobalstandards,ultimatelybenefittingallautomotivebusinessesoperatinginChina.
Recommendation
•AdoptISOtestingmethodsforwetandicyroadsinChinesetyretestingstandardsandregulations,andmaintaintheuseoftheASTM-SRTT.
5.AcceleratetheRevisionofGB7258-2017andOptimiseRoadSafetyTechnicalRequirementsforHeavyTrucks,CoachesandBuses
Concern
Whilethecombinationofelectronicbrakingsystems(EBSs)anddiscbrakescaneffectivelyenhancethesafetyofcommercialvehicles,thescopeofapplicationofChina’smandatorystandardsforsuchproductsisstillrelativelylimited.
Assessment
ThenationalstandardTechnicalSpecificationsfortheSafetyofPower-drivenVehiclesOperatingonRoads(GB7258-2017)14hasplayedanimportantroleinenhancingmotorvehicleoperationsafetysinceitsrelease.However,therapiddevelopmentofChina’slogisticsandtransportationindustryhasresultedinmorefrequenttrafficaccidentsinvolvingheavytrucksandcoaches,indicatinganurgentneedtoupdateandoptimisethisstandardtomeetnewtechnologicalandmanagementdemands.15
First,expandingtheinstallationscopeofEBSsanddiscbrakescaneffectivelyimprovetheactivesafety
14TechnicalSpecificationsforSafetyofPower-drivenVehiclesOperatingonRoads,StandardizationAdministrationofChina,29thSeptember2017,viewed11thApril2024,<
/bzgk/gb/newGbInfo?hcno=06A0C376A0CA7
B14E93106194C99730F
>
15In2023,theNationalTechnicalCommitteeofAutoStandardizationlaunchedaconsultationontheimplementationeffectsandrevisionsuggestionsforGB7258-
2017.ManymembersoftheEuropeanChamberwereinvitedtoparticipateinmakingsuggestions.
202AutoComponentsWorkingGroup
ofheavytrucksandpassengerbuses.InEurope,theinstallationrateofEBSsoncommercialvehiclesexceeds90percent.16Bycontrast,thepenetrationrateinChinaisonlyabout10percent.EBSscanimprovebrakingresponsespeed,enhanceanti-lockbrakingprotectionandelectronicstabilitycontrolperformance,distributebrakingforcebasedonvehicleloadandsupportbrakingassisttechnology.EBSsarealsomuchmorecompatiblewithadvancedemergencybrakingsystems(AEBSs)andachieveoptimalmatchingofbrakingforcebetweenthetractorandtrailerthroughcouplingforcecontrol,significantlyimprovingdrivingsafety.
Comparedwithdrumbrakes,discbrakesexhibithigherbrakingtorqueandstability.Testresultsshowthatfullyequippeddisc-brakedvehiclescanreducebrakingdistancesby30percentatspeedsabove90km/hcomparedtofullydrum-brakedsetups.Inmountainousandlongdownhillconditions,theycaneffectivelypreventbrakefadecausedbyoverheatedfrictionmaterials,therebypreventingmajortrafficaccidents.Additionally,thequickresponseofdiscbrakescaneffectivelyexecuteEBScommands,enhancingvehiclesafetyanddrivingcomfort.17
Second,AEBSsareexpectedtobepromotedwidelyinChina’scommercialvehiclemarketinthefuture.SynergiesbetweenAEBSs,EBSsanddiscbrakescanprovideoptimalbrakingper
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 6让我们的学校更美好-我为学校出点力(第2课时)(教学设计)2023-2024学年统编版道德与法治三年级上册
- 办公楼装修改造项目建设内容
- 关于纸的可行性研究报告
- 农业产业联合体订单合同8篇
- 影视公司股权转让居间合同
- 二零二五年度老年人赡养责任与医疗保健服务合同
- 宾馆客房设计委托合同
- 2025年中国角膜测厚计行业市场发展前景及发展趋势与投资战略研究报告
- 二零二五年度2025年机关单位公务接待用餐合同协议
- 三位数除以两位数质量检测题带答案
- 2025集团公司内部借款合同范本
- 辽宁省名校联盟2025届高三上学期1月份联合考试语文试题(含答案)
- 2025年山西地质集团社会招聘高频重点提升(共500题)附带答案详解
- 2024-2025学年辽宁省沈阳市沈河区七年级(上)期末英语试卷(含答案)
- 前牙即刻种植的临床应用
- 2024-2025学年初中七年级上学期数学期末综合卷(人教版)含答案
- 体育活动策划与组织课件
- 公司违规违纪连带处罚制度模版(2篇)
- 儿童故事绘本愚公移山课件模板
- 2025届高考物理二轮总复习第一编专题2能量与动量第1讲动能定理机械能守恒定律功能关系的应用课件
- 会计学专业数智化转型升级实践
评论
0/150
提交评论