{
  "timestamp": "2026-01-07 14:06:24",
  "job_position": "财务",
  "questions": [
    {
      "main_question": "请解释什么是财务报表？它包括哪些主要组成部分？",
      "follow_ups": [
        "如何分析财务报表来评估企业的财务状况？",
        "财务报表中的哪些指标对投资者最为重要？",
        "如何识别财务报表中的异常情况？"
      ]
    },
    {
      "main_question": "什么是预算管理？如何制定和执行有效的预算？",
      "follow_ups": [
        "预算编制的流程是怎样的？",
        "如何监控预算执行情况并进行调整？",
        "在预算管理中，你遇到过哪些挑战？如何克服的？"
      ]
    },
    {
      "main_question": "请解释什么是成本核算？它在企业管理中的作用是什么？",
      "follow_ups": [
        "你熟悉哪些成本核算方法？它们各自适用于什么场景？",
        "如何通过成本核算来优化企业的成本结构？",
        "如何处理间接成本的分配问题？"
      ]
    },
    {
      "main_question": "什么是内部控制？如何建立有效的内部控制体系？",
      "follow_ups": [
        "内部控制的目标是什么？",
        "如何评估内部控制的有效性？",
        "在内部控制方面，你有什么经验或案例？"
      ]
    },
    {
      "main_question": "请解释什么是税务筹划？它与逃税有什么区别？",
      "follow_ups": [
        "税务筹划的基本原则是什么？",
        "如何在合法合规的前提下进行税务筹划？",
        "你熟悉哪些常见的税务筹划方法？"
      ]
    }
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