並前往https://www.oca.gov.tw/filedownload?file=research/202101281742280.pdf&filedisplay=%E5%8F%B0%E7%81%A3%E5%91%A8%E9%82%8A%E6%B5%B7%E5%9F%9F%E5%A4%A7%E5%9E%8B%E8%BB%9F%E9%AA%A8%E9%AD%9A%E9%A1%9E%E7%94%9F%E6%85%8B%E8%AA%BF%E6%9F%A5%E8%A8%88%E7%95%AB+%E6%88%90%E6%9E%9C%E5%A0%B1%E5%91%8A.pdf&flag=doc