《城鎮開發投融資規劃實務》
序一 推進城鎮化需要更加重視前期研究工作
黨的十八大把新型城鎮化作為國家戰略提了出來,這項工作的成敗對完成十二五規劃、實(shi)現(xian)中(zhong)國(guo)夢(meng)有(you)著(zhe)舉(ju)足(zu)輕(qing)重(zhong)的(de)影(ying)響(xiang)。城(cheng)鎮(zhen)化(hua)與(yu)區(qu)域(yu)開(kai)發(fa)緊(jin)密(mi)相(xiang)連(lian),而(er)任(ren)何(he)區(qu)域(yu)的(de)開(kai)發(fa)都(dou)是(shi)眾(zhong)多(duo)項(xiang)目(mu)的(de)集(ji)合(he),作(zuo)為(wei)一(yi)個(ge)項(xiang)目(mu)集(ji)群(qun),牽(qian)一(yi)發(fa)而(er)動(dong)全(quan)身(shen)。因(yin)此(ci)區(qu)域(yu)開(kai)發(fa)項(xiang)目(mu)要(yao)比(bi)單(dan)個(ge)項(xiang)目(mu)複(fu)雜(za)得(de)多(duo),其(qi)前(qian)期(qi)研(yan)究(jiu)和(he)實(shi)施(shi)工(gong)作(zuo)應(ying)該(gai)更(geng)加(jia)慎(shen)重(zhong)。
對於單個項目而言,我國的谘詢行業已經形成了比較成熟的服務體係,也取得了很好的成效。這些工作包括編製項目建議書、工程可行性研究報告、項目申請報告、項目評估報告以及提供工程設計、施工監理服務等,每一項工作都已經建立了科學的方法論而且積累了大量可供參考的經驗。
對於區域開發而言,目前谘詢工作往往集中在各項規劃(如總體規劃、控製性規劃、各種專項規劃等)的(de)編(bian)製(zhi)上(shang),一(yi)般(ban)在(zai)城(cheng)市(shi)規(gui)劃(hua)完(wan)成(cheng)以(yi)後(hou)就(jiu)直(zhi)接(jie)進(jin)入(ru)單(dan)個(ge)項(xiang)目(mu)的(de)建(jian)設(she)階(jie)段(duan)。規(gui)劃(hua)可(ke)以(yi)解(jie)決(jue)區(qu)域(yu)開(kai)發(fa)項(xiang)目(mu)的(de)技(ji)術(shu)可(ke)行(xing)性(xing)問(wen)題(ti),那(na)麼(me)怎(zen)麼(me)解(jie)決(jue)經(jing)濟(ji)可(ke)行(xing)性(xing)問(wen)題(ti)呢(ne)?區(qu)域(yu)開(kai)發(fa)項(xiang)目(mu)集(ji)各(ge)類(lei)項(xiang)目(mu)之(zhi)大(da)成(cheng),極(ji)其(qi)複(fu)雜(za),要(yao)采(cai)取(qu)什(shen)麼(me)樣(yang)的(de)開(kai)發(fa)和(he)融(rong)資(zi)方(fang)式(shi)才(cai)能(neng)保(bao)證(zheng)整(zheng)個(ge)區(qu)域(yu)的(de)開(kai)發(fa)順(shun)利(li)完(wan)成(cheng)呢(ne)?這(zhe)些(xie)都(dou)是(shi)現(xian)實(shi)中(zhong)區(qu)域(yu)開(kai)發(fa)項(xiang)目(mu)前(qian)期(qi)決(jue)策(ce)工(gong)作(zuo)中(zhong)的(de)空(kong)白(bai)。
過去十年來全國各地進行了大規模的城市化實踐,在取得輝煌成就的同時也留下了很多問題,比如公共設施不配套、半拉子工程、城中村、“鬼城”等(deng)等(deng)。這(zhe)些(xie)問(wen)題(ti)大(da)大(da)降(jiang)低(di)了(le)區(qu)域(yu)開(kai)發(fa)工(gong)作(zuo)的(de)投(tou)資(zi)效(xiao)益(yi),浪(lang)費(fei)了(le)大(da)量(liang)社(she)會(hui)資(zi)源(yuan),使(shi)城(cheng)市(shi)發(fa)展(zhan)的(de)效(xiao)果(guo)大(da)打(da)折(zhe)扣(kou)。究(jiu)其(qi)原(yuan)因(yin),還(hai)是(shi)前(qian)期(qi)工(gong)作(zuo)缺(que)失(shi)造(zao)成(cheng)的(de)。新(xin)型(xing)城(cheng)鎮(zhen)化(hua)如(ru)何(he)避(bi)免(mian)重(zhong)蹈(dao)覆(fu)轍(zhe)呢(ne)?
大嶽谘詢公司總經理金永祥同誌請我為他們的新書《城鎮開發投融資規劃實務》zuoxu。yueduwanshugaozhihouhenshouqifa,zhebenshuzaiyidingchengdushanghuidaleshangshuwenti。dayuezaichengshiguihuadejichushangduiquyukaifadetourongzihekaifamoshiwentijinxingyanjiu,yunyongtourongziguihuadefangfa,jujiaozijintongchouhuanjie,jiaqiguihuahejianshezhijiandeqiaoliang,weiquyukaifadeshishigongzuotigonglezhongyaodezhiyin。
shuzhongyinshuledayuewanchengdedaliangxiangmuanli,juyouhenqiangdeshijianyiyi。beijingfangshanquchangyangzhenzhejinianchengzhenhuagaodehonghonghuohuo,deyiyudayuezixunxiezhudangdizhengfubianzhidetourongziguihuadedaolehenhaodeluoshi。henanshengshangcaixiandelingdaozaiqinyanmudulehongyaxianyunyongtourongziguihuafashengdejubianhou,xianweishujihexianchangdaodayueqinzidengmenbaifang。dangdizhengfuyudayueyiqizhidingdetourongziguihuatongyileganbudesixiang,gaibianleganbudeguannian,weishangcaixiandechengzhenhuatigongleqiangyoulidezuozhanfangan。zhezhongzuofarunengguangfantuiguangyidinghuiduijingjishehuifazhanchanshengshenyuandeyingxiang。
黨(dang)中(zhong)央(yang)國(guo)務(wu)院(yuan)三(san)令(ling)五(wu)申(shen)要(yao)轉(zhuan)變(bian)經(jing)濟(ji)發(fa)展(zhan)方(fang)式(shi),在(zai)城(cheng)鎮(zhen)化(hua)領(ling)域(yu)就(jiu)是(shi)要(yao)轉(zhuan)變(bian)城(cheng)市(shi)發(fa)展(zhan)方(fang)式(shi)。人(ren)們(men)對(dui)轉(zhuan)變(bian)發(fa)展(zhan)方(fang)式(shi)有(you)各(ge)種(zhong)各(ge)樣(yang)的(de)解(jie)讀(du),無(wu)論(lun)怎(zen)麼(me)解(jie)讀(du),少(shao)走(zou)彎(wan)路(lu)、減少浪費、提ti高gao效xiao率lv都dou是shi題ti中zhong應ying有you之zhi義yi。投tou融rong資zi規gui劃hua通tong過guo大da量liang係xi統tong性xing的de前qian期qi工gong作zuo,對dui區qu域yu開kai發fa過guo程cheng中zhong可ke能neng遇yu到dao的de各ge種zhong問wen題ti在zai前qian期qi進jin行xing充chong分fen的de考kao慮lv並bing研yan究jiu解jie決jue方fang案an,避bi免mian了le實shi施shi工gong作zuo中zhong的de磕ke磕ke絆ban絆ban。從cong某mou種zhong意yi義yi上shang說shuo,投tou融rong資zi規gui劃hua已yi經jing成cheng為wei了le轉zhuan變bian城cheng市shi發fa展zhan方fang式shi的de重zhong要yao手shou段duan之zhi一yi。
創(chuang)新(xin)是(shi)時(shi)代(dai)的(de)主(zhu)旋(xuan)律(lv),沒(mei)有(you)創(chuang)新(xin)就(jiu)沒(mei)有(you)社(she)會(hui)進(jin)步(bu),谘(zi)詢(xun)行(xing)業(ye)也(ye)需(xu)要(yao)創(chuang)新(xin)。中(zhong)國(guo)的(de)谘(zi)詢(xun)業(ye)為(wei)單(dan)個(ge)項(xiang)目(mu)的(de)可(ke)行(xing)性(xing)和(he)實(shi)施(shi)做(zuo)了(le)大(da)量(liang)富(fu)有(you)成(cheng)效(xiao)的(de)工(gong)作(zuo),但(dan)對(dui)項(xiang)目(mu)群(qun)的(de)谘(zi)詢(xun)工(gong)作(zuo)參(can)與(yu)不(bu)多(duo)。某(mou)種(zhong)程(cheng)度(du)上(shang)講(jiang),項(xiang)目(mu)群(qun)的(de)谘(zi)詢(xun)工(gong)作(zuo)更(geng)應(ying)該(gai)受(shou)到(dao)重(zhong)視(shi),因(yin)為(wei)單(dan)個(ge)項(xiang)目(mu)失(shi)敗(bai)的(de)影(ying)響(xiang)是(shi)小(xiao)範(fan)圍(wei)的(de),而(er)在(zai)區(qu)域(yu)開(kai)發(fa)的(de)項(xiang)目(mu)群(qun)中(zhong)一(yi)個(ge)項(xiang)目(mu)的(de)失(shi)敗(bai)很(hen)可(ke)能(neng)對(dui)整(zheng)個(ge)區(qu)域(yu)的(de)發(fa)展(zhan)產(chan)生(sheng)負(fu)麵(mian)影(ying)響(xiang)。大(da)嶽(yue)谘(zi)詢(xun)的(de)探(tan)索(suo)是(shi)谘(zi)詢(xun)行(xing)業(ye)適(shi)應(ying)經(jing)濟(ji)社(she)會(hui)發(fa)展(zhan)的(de)一(yi)種(zhong)創(chuang)新(xin),值(zhi)得(de)鼓(gu)勵(li)。
提高城市建設和管理效率是谘詢行業的共同使命,我向從事城市建設和管理工作以及谘詢業的專業人士推薦大嶽谘詢的《城鎮開發投融資規劃實務》yishu,xiwangnengyinfadajiadegongtongsikaoheshijiantansuo。tourongziguihuazuoweiyizhongxinshengshiwu,haiyoubushaoxuyaowanshandedifang,zhebingbuyingxiangcishuduiduzhedeqifahecankaojiazhi。
中國工程谘詢協會會長 王武龍
2013年6月於北京
序二 切實發揮投融資規劃在新型城鎮化中的作用
2008年底我組織同事把大嶽多年來發表的關於投融資規劃的文章進行整理,出版了《投融資規劃——架起城市規劃與建設的橋梁》一書。書中主要回答了我們在投融資規劃項目實踐中遇到的一些問題,比如:如ru何he從cong投tou入ru產chan出chu的de角jiao度du實shi現xian城cheng市shi規gui劃hua的de資zi金jin平ping衡heng?如ru果guo資zi金jin不bu能neng平ping衡heng如ru何he對dui城cheng市shi規gui劃hua進jin行xing調tiao整zheng?城cheng市shi政zheng府fu有you哪na些xie資zi源yuan可ke以yi用yong於yu城cheng市shi規gui劃hua的de實shi施shi?資zi金jin缺que口kou有you多duo大da以yi及ji用yong什shen麼me樣yang的de融rong資zi模mo式shi解jie決jue?應ying該gai用yong什shen麼me樣yang的de開kai發fa模mo式shi來lai實shi施shi城cheng市shi規gui劃hua?什shen麼me樣yang的de開kai發fa時shi序xu能neng夠gou保bao證zheng資zi金jin流liu的de正zheng常chang周zhou轉zhuan和he開kai發fa價jia值zhi的de最zui大da化hua?等deng等deng。這zhe些xie問wen題ti看kan似si簡jian單dan,在zai各ge地di實shi踐jian中zhong卻que鮮xian少shao有you人ren能neng給gei出chu滿man意yi的de答da複fu。我wo們men希xi望wang用yong投tou融rong資zi規gui劃hua這zhe個ge方fang法fa幫bang助zhu地di方fang政zheng府fu回hui答da並bing解jie決jue這zhe些xie問wen題ti,以yi期qi提ti高gao城cheng市shi建jian設she的de效xiao率lv。
一(yi)晃(huang)五(wu)年(nian)時(shi)間(jian)過(guo)去(qu)了(le),我(wo)帶(dai)領(ling)團(tuan)隊(dui)在(zai)全(quan)國(guo)各(ge)地(di)又(you)完(wan)成(cheng)了(le)大(da)量(liang)投(tou)融(rong)資(zi)規(gui)劃(hua)項(xiang)目(mu),為(wei)中(zhong)國(guo)的(de)城(cheng)市(shi)建(jian)設(she)少(shao)走(zou)彎(wan)路(lu)盡(jin)了(le)綿(mian)薄(bo)之(zhi)力(li)。在(zai)這(zhe)個(ge)過(guo)程(cheng)中(zhong),我(wo)們(men)對(dui)投(tou)融(rong)資(zi)規(gui)劃(hua)的(de)認(ren)識(shi)也(ye)有(you)了(le)進(jin)一(yi)步(bu)提(ti)高(gao)。為(wei)了(le)支(zhi)持(chi)國(guo)家(jia)的(de)新(xin)型(xing)城(cheng)鎮(zhen)化(hua)戰(zhan)略(lve),我(wo)又(you)組(zu)織(zhi)同(tong)事(shi)以(yi)這(zhe)些(xie)年(nian)的(de)實(shi)踐(jian)經(jing)驗(yan)為(wei)基(ji)礎(chu),編(bian)寫(xie)了(le)《城鎮開發投融資規劃實務》這本書。
如ru果guo把ba實shi施shi城cheng市shi規gui劃hua比bi作zuo一yi場chang戰zhan役yi,那na麼me投tou融rong資zi規gui劃hua就jiu是shi作zuo戰zhan方fang案an。其qi致zhi力li於yu對dui城cheng市shi規gui劃hua實shi施shi過guo程cheng中zhong可ke能neng遇yu到dao的de投tou融rong資zi有you關guan問wen題ti提ti前qian統tong一yi研yan究jiu解jie決jue方fang案an,避bi免mian在zai實shi際ji工gong作zuo中zhong出chu現xian問wen題ti時shi再zai想xiang如ru何he解jie決jue。這zhe樣yang很hen可ke能neng造zao成cheng臨lin時shi抓zhua瞎xia、措手不及等種種不利局麵(甚至一個小問題給全局造成極不利影響)。womenzengjingweiyigexianjishizuoguopianqudetourongziguihua,zaixiangshiweishujiheshichanghuibaodeshihou,henduowomenrenweishijichuxingdeneirongquelingtamenjiaodehenxinxianshenzhiyanqianyiliang。biruwomenzonghetudikaifagezhongchengben、基礎設施建設投入等因素測算出可出讓的經營性土地成本高達每畝100多萬元,這使得當地政府頭一次意識到以前和投資人合作BT項目時提供給他們的土地估價太低了,每畝才不足50萬(由於當時沒有完整的測算,50萬的估價基本上是拍的)!leisidekanqilaidijidewentijihuwuchubuzai,buduanzhongfufasheng,geizhengfuzaochenglehendasunshi。yinggaishuo,zijinwentidejiejueshiluoshichengshiguihuadehexin,yitourongziguihuaweizhiyinshishichengshiguihua,chengshijianshegongzuojiukeyizuodaoyoutiaobuwen、穩步推進。
投(tou)融(rong)資(zi)規(gui)劃(hua)的(de)一(yi)個(ge)重(zhong)要(yao)作(zuo)用(yong)是(shi)將(jiang)房(fang)地(di)產(chan)市(shi)場(chang)因(yin)素(su)和(he)資(zi)本(ben)市(shi)場(chang)因(yin)素(su)融(rong)入(ru)城(cheng)市(shi)建(jian)設(she)之(zhi)中(zhong)。其(qi)實(shi),投(tou)融(rong)資(zi)規(gui)劃(hua)要(yao)解(jie)決(jue)的(de)問(wen)題(ti),所(suo)有(you)城(cheng)市(shi)建(jian)設(she)者(zhe)都(dou)遇(yu)到(dao)過(guo),對(dui)其(qi)中(zhong)的(de)有(you)些(xie)問(wen)題(ti)也(ye)做(zuo)過(guo)思(si)考(kao),但(dan)一(yi)來(lai)很(hen)少(shao)有(you)人(ren)對(dui)麵(mian)臨(lin)的(de)所(suo)有(you)問(wen)題(ti)進(jin)行(xing)過(guo)係(xi)統(tong)的(de)思(si)考(kao),“頭痛醫頭、腳痛醫腳”的多;二er來lai與yu房fang地di產chan市shi場chang和he資zi本ben市shi場chang的de實shi際ji情qing況kuang結jie合he不bu夠gou緊jin密mi,多duo數shu人ren是shi憑ping著zhe自zi己ji的de感gan覺jiao做zuo出chu判pan斷duan。要yao做zuo投tou入ru產chan出chu分fen析xi,就jiu必bi須xu緊jin密mi考kao慮lv市shi場chang因yin素su而er不bu是shi拍pai腦nao袋dai,以yi市shi場chang數shu據ju為wei基ji礎chu的de研yan究jiu結jie果guo才cai有you指zhi導dao意yi義yi。製zhi定ding融rong資zi方fang案an需xu要yao與yu資zi本ben市shi場chang聯lian係xi起qi來lai。中zhong國guo改gai革ge開kai放fang三san十shi多duo年nian積ji累lei了le很hen多duo很hen好hao的de融rong資zi模mo式shi而er且qie還hai在zai不bu斷duan創chuang新xin,把ba這zhe些xie融rong資zi模mo式shi有you效xiao運yun用yong於yu城cheng市shi規gui劃hua的de實shi施shi,不bu僅jin能neng夠gou解jie決jue資zi金jin的de需xu求qiu問wen題ti,還hai能neng有you效xiao降jiang低di資zi金jin成cheng本ben。與yu房fang地di產chan市shi場chang和he資zi本ben市shi場chang結jie合he是shi專zhuan業ye性xing很hen強qiang的de工gong作zuo,不bu能neng馬ma馬ma虎hu虎hu去qu做zuo。
編製投融資規劃還是一個統一思想的過程。投融資規劃涉及的範圍很廣,城市主要領導要參與、很多政府部門和機構也要參與,大量問題的解決是上下共同想辦法的結果。在解決問題的過程中時常會發生衝突,有的可能是因為誤解、有的可能源於傳統觀念的束縛、還hai有you的de可ke能neng來lai自zi於yu局ju部bu利li益yi取qu向xiang。不bu管guan衝chong突tu來lai自zi哪na個ge方fang麵mian,通tong過guo做zuo投tou融rong資zi規gui劃hua形xing成cheng最zui終zhong的de解jie決jue方fang案an就jiu能neng極ji大da地di減jian少shao規gui劃hua執zhi行xing過guo程cheng中zhong可ke能neng出chu現xian的de困kun難nan和he內nei耗hao。投tou融rong資zi規gui劃hua製zhi定ding過guo程cheng中zhong會hui有you幾ji次ci大da的de彙hui報bao,“作戰方案”在zai這zhe個ge過guo程cheng中zhong會hui被bei從cong上shang到dao下xia廣guang泛fan傳chuan播bo和he理li解jie。當dang所suo有you城cheng市shi建jian設she者zhe都dou充chong分fen理li解jie並bing做zuo好hao了le心xin理li準zhun備bei的de時shi候hou,城cheng市shi規gui劃hua落luo實shi的de效xiao果guo無wu疑yi會hui很hen好hao,這zhe比bi僅jin執zhi行xing長chang官guan意yi誌zhi不bu知zhi道dao會hui好hao多duo少shao倍bei。不bu僅jin如ru此ci,在zai這zhe種zhong方fang式shi下xia,一yi旦dan規gui劃hua落luo實shi過guo程cheng中zhong需xu要yao做zuo出chu調tiao整zheng,大da家jia的de思si路lu轉zhuan變bian會hui容rong易yi得de多duo,阻zu力li也ye會hui小xiao得de多duo。
投融資規劃是轉變城市發展方式的重要舉措。過去十年中國的城市化工作是粗放的,盡管為GDPzengchangzuochulegongxian,dandaliangdetouruquemeiyouzuidaxiandufahuiyingyoudezuoyong。xinyidailingdaorentichuyaojianshexinxingchengzhenhua,yaozhuanbianchengshifazhanfangshi。duizhuanbianfazhanfangshiyougezhonggeyangdejiedu,tigaochengshijiansheheguanlixiaolvshizuijibendelijie,ruguoziyuanbunengdedaoyouxiaoliyongjiutanbushangzhuanbianfangshi。tourongziguihuakeyijiaohaodezhenghechengshiziyuan,jinguantabunengjiejuechengzhenhuamianlindesuoyouwenti,dankeyidafudujianshaojuecexingshiwuhebumenjigouzhijiandeneihao,tigaochengshiziyuandexietongxiaoying,shishishichengshiguihuagongzuoshaozouwanlu。tourongziguihuahaikeyifangdazhengfuxinyong,yongyouxiandeziyuanzuogengduodeshiqing,jiakuaichengshiguihuadeluoshi。
投tou融rong資zi規gui劃hua不bu僅jin適shi用yong於yu新xin城cheng建jian設she和he開kai發fa區qu建jian設she,也ye同tong樣yang適shi用yong於yu舊jiu城cheng改gai造zao及ji城cheng市shi其qi他ta的de經jing營ying管guan理li工gong作zuo。從cong方fang法fa論lun上shang講jiang,投tou融rong資zi規gui劃hua是shi項xiang目mu群qun管guan理li的de一yi種zhong手shou段duan,是shi用yong係xi統tong工gong程cheng的de思si想xiang解jie決jue項xiang目mu群qun的de投tou融rong資zi問wen題ti。既ji然ran是shi項xiang目mu群qun,就jiu有you哪na個ge項xiang目mu上shang哪na個ge不bu上shang,哪na個ge先xian上shang哪na個ge後hou上shang,每mei個ge項xiang目mu的de資zi金jin如ru何he解jie決jue以yi及ji整zheng個ge項xiang目mu群qun的de資zi金jin如ru何he周zhou轉zhuan等deng等deng問wen題ti。新xin城cheng建jian設she涉she及ji項xiang目mu群qun,開kai發fa區qu建jian設she涉she及ji項xiang目mu群qun,舊jiu城cheng改gai造zao和he其qi他ta城cheng市shi經jing營ying管guan理li也ye涉she及ji項xiang目mu群qun。不bu同tong的de項xiang目mu群qun之zhi間jian有you差cha異yi是shi必bi然ran的de,但dan它ta們men也ye有you很hen多duo共gong性xing,這zhe些xie共gong性xing問wen題ti的de解jie決jue思si路lu是shi相xiang通tong的de、可以相互借鑒的,投融資規劃的理念可以在城市建設和管理的很多方麵得到應用。
投tou融rong資zi規gui劃hua概gai念nian是shi在zai北bei京jing房fang山shan區qu長chang陽yang鎮zhen投tou融rong資zi規gui劃hua項xiang目mu中zhong提ti出chu來lai的de,因yin為wei這zhe個ge項xiang目mu的de成cheng功gong實shi施shi,近jin年nian來lai長chang陽yang鎮zhen每mei年nian要yao接jie待dai大da量liang來lai自zi全quan國guo各ge地di的de考kao察cha團tuan。最zui近jin幾ji年nian,這zhe個ge概gai念nian被bei廣guang泛fan采cai用yong,並bing已yi在zai各ge地di城cheng市shi建jian設she過guo程cheng中zhong發fa揮hui了le重zhong要yao的de作zuo用yong,不bu僅jin是shi地di方fang政zheng府fu重zhong視shi投tou融rong資zi規gui劃hua,金jin融rong機ji構gou也ye非fei常chang重zhong視shi。國guo家jia開kai發fa銀yin行xing新xin成cheng立li的de規gui劃hua局ju研yan究jiu的de融rong資zi規gui劃hua與yu我wo們men提ti出chu的de投tou融rong資zi規gui劃hua有you異yi曲qu同tong工gong之zhi處chu,他ta們men重zhong點dian關guan注zhu融rong資zi,我wo們men既ji關guan注zhu融rong資zi也ye關guan注zhu投tou資zi。未wei來lai城cheng鎮zhen化hua的de任ren務wu是shi十shi分fen艱jian巨ju的de,應ying該gai把ba投tou融rong資zi規gui劃hua這zhe個ge工gong具ju用yong活huo、用好(尤其在欠發達地區)。至zhi於yu這zhe個ge工gong具ju起qi名ming為wei投tou融rong資zi規gui劃hua還hai是shi融rong資zi規gui劃hua或huo者zhe作zuo戰zhan方fang案an並bing不bu重zhong要yao,重zhong要yao的de是shi在zai實shi施shi城cheng市shi規gui劃hua過guo程cheng中zhong一yi定ding要yao貫guan徹che投tou融rong資zi規gui劃hua的de理li念nian。
北京大嶽谘詢有限公司總經理金永祥
2013年6月21日


關注大嶽視頻號
