{"id":103661,"date":"2024-01-18T14:00:00","date_gmt":"2024-01-18T07:00:00","guid":{"rendered":"https:\/\/www.xinwengao.com\/cn\/pr\/20240118140000103661"},"modified":"2024-01-19T00:57:13","modified_gmt":"2024-01-18T16:57:13","slug":"aicpa-cima%e4%b8%8e%e4%b8%ad%e6%ac%a7%e5%9b%bd%e9%99%85%e5%b7%a5%e5%95%86%e5%ad%a6%e9%99%a2%e5%bc%80%e5%90%af%e6%88%98%e7%95%a5%e5%90%88%e4%bd%9c","status":"publish","type":"post","link":"https:\/\/www.xinwengao.com\/cn\/pr\/20240118140000103661","title":{"rendered":"AICPA\u00ae & CIMA\u00ae\u4e0e\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\u5f00\u542f\u6218\u7565\u5408\u4f5c"},"content":{"rendered":"

\u4fc3\u8fdb\u5168\u7403\u9876\u5c16\u8d22\u4f1a\u4eba\u624d\u57f9\u517b<\/span><\/b><\/p>\n

\u4e0a\u6d77<\/span>2024\u5e741\u670818\u65e5<\/span> \/\u7f8e\u901a\u793e\/ — \u4f5c\u4e3a\u63d0\u5347\u5168\u7403\u5316\u4e13\u4e1a\u6559\u80b2\u548c\u8d22\u91d1\u804c\u4e1a\u9886\u57df\u53d1\u5c55\u7684\u6218\u7565\u90e8\u7f72\uff0c AICPA® & CIMA®\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4e0e\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\uff08CEIBS\uff09\u4e8e16\u65e5\u4e0a\u5348\uff0c\u5728\u8be5\u6821\u4e0a\u6d77\u6821\u533a\u4e3e\u884c\u4e86\u53cc\u65b9\u6218\u7565\u5408\u4f5c\u5907\u5fd8\u5f55\u7b7e\u7f72\u4eea\u5f0f\uff0c\u6807\u5fd7\u7740\u53cc\u65b9\u5171\u540c\u5f00\u542f\u4e86\u56fd\u9645\u591a\u5143\u5316\u5408\u4f5c\u7684\u65b0\u7bc7\u7ae0\u3002<\/p>\n

AICPA & CIMA\u7ba1\u7406\u4f1a\u8ba1\u677f\u5757\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\u590f\u9f0e\uff08Andrew Harding, FCMA\uff0cCGMA\uff09\u548c\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\u526f\u9662\u957f\u517c\u4e2d\u65b9\u6559\u52a1\u957f\u3001\u6218\u7565\u5b66\u6559\u6388\u5f20\u7ef4\u70af\u4eb2\u81ea\u7b7e\u7f72\u4e86\u6218\u7565\u5408\u4f5c\u5907\u5fd8\u5f55\u3002AICPA & CIMA \u5317\u4e9a\u533a\u603b\u88c1\u674e\u9896<\/span>\uff08FCMA\uff0cCGMA\uff09\uff0c\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\u91d1\u878d\u5b66\u6559\u6388\u3001\u8fd0\u8fde\u7f51\u91d1\u878d\u5b66\u6559\u5e2d\u6559\u6388\u3001FMBA\u8bfe\u7a0b\u4e3b\u4efb\u4f59\u65b9\uff0c\u4e2d\u6b27FMBA\u8bfe\u7a0b\u90e8\u884c\u653f\u4e3b\u4efb\u9a6c\u5b81\u5973\u58eb\u7b49\u51fa\u5e2d\u4e86\u5f53\u5929\u7684\u7b7e\u7f72\u6d3b\u52a8\u3002<\/p>\n

\n

\"\u590f\u9f0e\uff08Andrew<\/a>
\u590f\u9f0e\uff08Andrew Harding, FCMA\uff0cCGMA\uff09 AICPA & CIMA\u7ba1\u7406\u4f1a\u8ba1\u677f\u5757\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\uff08\u53f3\uff09\u548c\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\u526f\u9662\u957f\u517c\u4e2d\u65b9\u6559\u52a1\u957f\u3001\u6218\u7565\u5b66\u6559\u6388\u5f20\u7ef4\u70af \uff08\u5de6\uff09\u7b7e\u7f72\u6218\u7565\u5408\u4f5c\u5907\u5fd8\u5f55<\/span><\/p>\n<\/p><\/div>\n

\u590f\u9f0e\u5bf9\u8fd9\u4e00\u5408\u4f5c\u5145\u6ee1\u671f\u5f85\uff0c\u4ed6\u8868\u793a\uff1a\u201c\u6b64\u6b21\u5408\u4f5c\u610f\u5473\u7740\u516c\u4f1a\u81f4\u529b\u4e8e\u63d0\u5347\u7ba1\u7406\u4f1a\u8ba1\u3001\u8d22\u52a1\u548c\u91d1\u878d\u6559\u80b2\u4e0e\u4e13\u4e1a\u53d1\u5c55\u6c34\u5e73\u7684\u91cd\u8981\u4e00\u6b65\u3002\u6211\u4eec\u53cc\u65b9\u90fd\u81f4\u529b\u4e8e\u57f9\u517b\u9876\u5c16\u7684\u8d22\u91d1\u4e13\u4e1a\u4eba\u624d\uff0c\u63a8\u52a8\u8d22\u4f1a\u6559\u80b2\u7684\u5353\u8d8a\u53d1\u5c55\u3002\u56e0\u6b64\uff0c\u6211\u4eec\u671f\u5f85\u901a\u8fc7\u6218\u7565\u5408\u4f5c\u5907\u5fd8\u5f55\u7684\u7b7e\u7f72\uff0c\u53cc\u65b9\u5c06\u4ee5\u5bf9\u5353\u8d8a\u7684\u70ed\u60c5\u8ffd\u6c42\u548c\u575a\u5b9a\u7684\u627f\u8bfa\u6765\u5f15\u9886\u8d22\u52a1\u7684\u672a\u6765\u3002\u201d<\/p>\n

\u5f20\u7ef4\u70af\u6559\u6388\u5728\u6b22\u8fce\u81f4\u8f9e\u4e2d\u6307\u51fa\uff1a\u201c\u672f\u4e1a\u6709\u4e13\u653b\u3002\u5728\u4efb\u4f55\u884c\u4e1a\u4e2d\uff0c\u4e13\u4e1a\u5316\u90fd\u81f3\u5173\u91cd\u8981\u3002\u8d22\u52a1\u548c\u4f1a\u8ba1\u90fd\u662f\u9700\u8981\u4e13\u6ce8\u5b66\u4e60\u548c\u4e13\u4e1a\u5b9e\u8df5\u7684\u7279\u6b8a\u9886\u57df\uff0c\u968f\u7740\u6570\u5b57\u65f6\u4ee3\u7684\u5230\u6765\uff0c\u8fd9\u4e00\u9886\u57df\u6b63\u5728\u7ecf\u5386\u53d8\u9769\u548c\u5feb\u901f\u53d1\u5c55\u3002\u5e0c\u671b\u548c\u516c\u4f1a\u4e00\u8d77\uff0c\u52a0\u901f\u8d22\u4f1a\u9886\u57df\u7684\u53d1\u5c55\uff0c\u63a8\u52a8\u8fd9\u4e00\u9886\u57df\u7684\u5b66\u672f\u7814\u7a76\uff0c\u786e\u4fdd\u57f9\u517b\u66f4\u591a\u9ad8\u8d28\u91cf\u4eba\u624d\uff0c\u4ee5\u9002\u5e94\u4e2d\u56fd\u548c\u5168\u7403\u73b0\u4ee3\u8fdb\u6b65\u7684\u9700\u6c42\u3002\u201d<\/p>\n

\u53cc\u65b9\u6b64\u6b21\u7b7e\u8ba2\u6218\u7565\u5408\u4f5c\u5907\u5fd8\u5f55\uff0c\u5c06\u4ece\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\u5c55\u5f00\u5e7f\u6cdb\u5408\u4f5c\uff0c\u5305\u62ec\u8054\u5408\u5c55\u5f00\u5173\u4e8e\u7ba1\u7406\u4f1a\u8ba1\u4e0e\u91d1\u878d\u9886\u57df\u7684\u7814\u7a76\u9879\u76ee\uff1b\u5bf9\u5408\u4f5c\u8bfe\u7a0b\u7684\u5f00\u53d1\u4ee5\u8d2f\u5f7b\u5168\u7403\u4f1a\u8ba1\u65b9\u9762\u7684\u6807\u51c6\u3001\u539f\u5219\u548c\u6700\u4f73\u5b9e\u8df5\u7b49\u4e13\u4e1a\u8bfe\u7a0b\u6a21\u5757\u548c\u6559\u80b2\u76f8\u5173\u7684\u9879\u76ee\uff1b\u4ee5\u53ca\u901a\u8fc7\u5f00\u5c55\u8054\u5408\u7814\u8ba8\u4f1a\u548c\u5176\u4ed6\u4e13\u4e1a\u6280\u80fd\u57f9\u8bad\u65b9\u9762\u7684\u8bfe\u7a0b\u63d0\u5347\u4f1a\u8ba1\u548c\u91d1\u878d\u4e13\u4e1a\u4eba\u58eb\u5e94\u5bf9\u6570\u5b57\u5316\u3001\u4eba\u5de5\u667a\u80fd\u65f6\u4ee3\u7684\u6280\u80fd\u7b49\u3002<\/p>\n

\u6b64\u6b21\u7b7e\u7ea6\u6807\u5fd7\u7740\u516c\u4f1a\u548c\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\u4e4b\u95f4\u66f4\u52a0\u7d27\u5bc6\u7684\u5408\u4f5c\u7684\u5f00\u7aef\uff0c\u5f70\u663e\u4e86\u53cc\u65b9\u81f4\u529b\u4e8e\u63a8\u52a8\u7ba1\u7406\u4f1a\u8ba1\u3001\u8d22\u52a1\u548c\u91d1\u878d\u9886\u57df\u7684\u5168\u7403\u5316\u6559\u80b2\uff0c\u5e76\u4fc3\u8fdb\u5168\u7403\u4e13\u4e1a\u9886\u57df\u53d1\u5c55\u7684\u51b3\u5fc3\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4fc3\u8fdb\u5168\u7403\u9876\u5c16\u8d22\u4f1a\u4eba\u624d\u57f9\u517b \u4e0a\u6d772024\u5e741\u670818\u65e5 \/\u7f8e\u901a\u793e\/ — \u4f5c\u4e3a\u63d0\u5347\u5168\u7403\u5316\u4e13\u4e1a\u6559\u80b2\u548c\u8d22\u91d1\u804c\u4e1a\u9886\u57df\u53d1\u5c55\u7684\u6218\u7565\u90e8\u7f72\uff0c AICPA® & CIMA®\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4e0e\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\uff08CEIBS\uff09\u4e8e16\u65e5\u4e0a\u5348\uff0c\u5728\u8be5\u6821\u4e0a\u6d77\u6821\u533a\u4e3e\u884c\u4e86\u53cc\u65b9\u6218\u7565\u5408\u4f5c\u5907\u5fd8\u5f55\u7b7e\u7f72\u4eea\u5f0f\uff0c\u6807\u5fd7\u7740\u53cc\u65b9\u5171\u540c\u5f00\u542f\u4e86\u56fd\u9645\u591a\u5143\u5316\u5408\u4f5c\u7684\u65b0\u7bc7\u7ae0\u3002 AICPA & CIMA\u7ba1\u7406\u4f1a\u8ba1\u677f\u5757\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\u590f\u9f0e\uff08Andrew Harding, FCMA\uff0cCGMA\uff09\u548c\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\u526f\u9662\u957f\u517c\u4e2d\u65b9\u6559\u52a1\u957f\u3001\u6218\u7565\u5b66\u6559\u6388\u5f20\u7ef4\u70af\u4eb2\u81ea\u7b7e\u7f72\u4e86\u6218\u7565\u5408\u4f5c\u5907\u5fd8\u5f55\u3002AICPA & CIMA \u5317\u4e9a\u533a\u603b\u88c1\u674e\u9896\uff08FCMA\uff0cCGMA\uff09\uff0c\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\u91d1\u878d\u5b66\u6559\u6388\u3001\u8fd0\u8fde\u7f51\u91d1\u878d\u5b66\u6559\u5e2d\u6559\u6388\u3001FMBA\u8bfe\u7a0b\u4e3b\u4efb\u4f59\u65b9\uff0c\u4e2d\u6b27FMBA\u8bfe\u7a0b\u90e8\u884c\u653f\u4e3b\u4efb\u9a6c\u5b81\u5973\u58eb\u7b49\u51fa\u5e2d\u4e86\u5f53\u5929\u7684\u7b7e\u7f72\u6d3b\u52a8\u3002 \u590f\u9f0e\uff08Andrew Harding, FCMA\uff0cCGMA\uff09 AICPA & CIMA\u7ba1\u7406\u4f1a\u8ba1\u677f\u5757\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\uff08\u53f3\uff09\u548c\u4e2d\u6b27\u56fd\u9645\u5de5\u5546\u5b66\u9662\u526f\u9662\u957f\u517c\u4e2d\u65b9\u6559\u52a1\u957f\u3001\u6218\u7565\u5b66\u6559\u6388\u5f20\u7ef4\u70af \uff08\u5de6\uff09\u7b7e\u7f72\u6218\u7565\u5408\u4f5c\u5907\u5fd8\u5f55 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