{"id":111418,"date":"2024-04-17T15:10:00","date_gmt":"2024-04-17T08:10:00","guid":{"rendered":"https:\/\/www.xinwengao.com\/cn\/pr\/20240417151000111418"},"modified":"2024-04-18T00:37:27","modified_gmt":"2024-04-17T16:37:27","slug":"aicpa-cima%e6%90%ba%e6%89%8b%e9%a6%99%e6%b8%af%e4%b8%ad%e6%96%87%e5%a4%a7%e5%ad%a6%ef%bc%88%e6%b7%b1%e5%9c%b3%ef%bc%89%e4%b8%be%e8%a1%8c2024-cgma%e5%85%a8%e7%90%83%e8%b4%a2%e9%87%91","status":"publish","type":"post","link":"https:\/\/www.xinwengao.com\/cn\/pr\/20240417151000111418","title":{"rendered":"AICPA & CIMA\u643a\u624b\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u4e3e\u884c"2024 CGMA\u5168\u7403\u8d22\u91d1\u4eba\u624d\u8bba\u575b""},"content":{"rendered":"

\u56fd\u9645\u6570\u5b57\u8d22\u91d1\u4eba\u624d\u5408\u4f5c\u4e2d\u5fc3\u843d\u6237\u6df1\u5733\u524d\u6d77<\/b><\/p>\n

\u6df1\u5733<\/span>2024\u5e744\u670817\u65e5<\/span> \/\u7f8e\u901a\u793e\/ — 4\u67089\u65e5\uff0c\u7531AICPA & CIMA \u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u643a\u624b\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u8054\u5408\u4e3b\u529e\u7684 "2024 CGMA\u5168\u7403\u8d22\u91d1\u4eba\u624d\u8bba\u575b" \u5728\u6df1\u5733\u524d\u6d77\u4e3e\u884c\u3002AICPA & CIMA \u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\u67cf\u745e\u2022\u6885\u5170\u80af\u5148\u751f\uff0c\u524d\u6d77\u5408\u4f5c\u533a\u515a\u5de5\u59d4\u59d4\u5458\u3001\u524d\u6d77\u7ba1\u7406\u5c40\u8881\u5bcc\u52c7\u526f\u5c40\u957f\uff0c\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u534f\u7406\u526f\u6821\u957f\u738b\u4e1b\u6559\u6388\u7b49\u76f8\u5173\u90e8\u95e8\u3001\u673a\u6784\u548c\u9662\u6821\u9886\u5bfc\u53ca\u5b66\u672f\u4e13\u5bb6\uff0c\u51fa\u5e2d\u8bba\u575b\u5e76\u53d1\u8868\u8bb2\u8bdd\uff0c20\u4f59\u4f4d\u56fd\u5185\u5916\u884c\u4e1a\u4e13\u4e1a\u3001\u5b66\u8005\u53d7\u9080\u51fa\u5e2d\u5e76\u53c2\u52a0\u6e7e\u533a\u5bf9\u8bdd\uff0c\u53e6\u6709\u6765\u81ea\u5168\u56fd\u591a\u5730\u7684\u8fd1\u4e24\u767e\u4f4d\u8d22\u91d1\u4e13\u4e1a\u4eba\u58eb\u4e5f\u53c2\u52a0\u4e86\u5f53\u5929\u7684\u8bba\u575b\u3002<\/p>\n

\u672c\u6b21\u8bba\u575b\u5171\u8fdb\u884c\u4e863\u573a\u4e3b\u65e8\u6f14\u8bb2\u548c2\u573a\u5706\u684c\u5bf9\u8bdd\uff0c\u63a2\u8ba8\u4e86\u6570\u5b57\u7ecf\u6d4e\u65f6\u4ee3\u4e0b\u8d22\u52a1\u91d1\u878d\u4eba\u624d\u7684\u57f9\u517b\u5bf9\u5927\u6e7e\u533a\u91d1\u878d\u67a2\u7ebd\u5efa\u8bbe\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\uff0c\u4ee5\u53ca\u5927\u6e7e\u533a\u7ecf\u6d4e\u53d1\u5c55\u5bf9\u8d22\u91d1\u4eba\u624d\u7684\u9ad8\u6807\u51c6\u548c\u65b0\u8981\u6c42\uff0c\u65e8\u5728\u4e3a\u7ca4\u6e2f\u6fb3\u5927\u6e7e\u533a\u6570\u5b57\u7ecf\u6d4e\u7684\u53d1\u5c55\u548c\u5b9e\u73b0\u91d1\u878d\u67a2\u7ebd\u5efa\u8bbe\u7684\u76ee\u6807\uff0c\u4ece"\u5438\u5f15\u4f18\u8d28\u4eba\u624d"\u548c"\u57f9\u517b\u56fd\u9645\u5316\u4eba\u624d"\u7684\u89d2\u5ea6\u63d0\u4f9b\u65b0\u601d\u8def\u548c\u65b9\u6cd5\uff0c\u4e3a\u533a\u57df\u653f\u5e9c\u5728\u76f8\u5173\u9886\u57df\u7684\u653f\u7b56\u5236\u5b9a\u65b9\u9762\u5efa\u8a00\u732e\u7b56\u3002<\/p>\n

\n

\"\u6f14\u8bb2\u53ca\u81f4\u8f9e\u9886\u5bfc\u3001\u5609\u5bbe\uff1a<\/a>
\u6f14\u8bb2\u53ca\u81f4\u8f9e\u9886\u5bfc\u3001\u5609\u5bbe\uff1a \u5de6\u4e0a\uff1aAICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\u67cf\u745e·\u6885\u5170\u80af\uff1b \u5de6\u4e2d\uff1a\u9999\u6e2f\u7279\u533a\u653f\u5e9c\u8d22\u7ecf\u4e8b\u52a1\u53ca\u5e93\u52a1\u5c40\u526f\u5c40\u957f\u9648\u6d69\u6fc2\uff1b \u5de6\u4e0b\uff1a\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u534f\u7406\u526f\u6821\u957f\uff08\u5b66\u751f\u4e8b\u52a1\uff09\uff0c\u6821\u957f\u8bb2\u5ea7\u6559\u6388\uff0c\u6df1\u5733\u9ad8\u7b49\u91d1\u878d\u7814\u7a76\u9662\u526f\u9662\u957f\u738b\u4e1b\u6559\u6388\uff1b \u53f3\u4e0a\uff1aAICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5317\u4e9a\u533a\u603b\u88c1\u674e\u9896\uff1b \u53f3\u4e2d\uff1a\u6df1\u5733\u524d\u6d77\u6e2f\u6df1\u73b0\u4ee3\u670d\u52a1\u4e1a\u5408\u4f5c\u533a\u7ba1\u7406\u5c40\u526f\u5c40\u957f \u8881\u5bcc\u52c7\uff1b \u53f3\u4e0b\uff1a\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u7ecf\u7ba1\u5b66\u9662\u6267\u884c\u9662\u957f\uff0c\u6821\u957f\u8bb2\u5ea7\u6559\u6388\uff0c\u6df1\u5733\u9ad8\u7b49\u91d1\u878d\u7814\u7a76\u9662\u91d1\u878d\u79d1\u6280\u4e0e\u793e\u4f1a\u91d1\u878d\u7814\u7a76\u4e2d\u5fc3\u4e3b\u4efb\uff0c\u6df1\u5733\u6570\u636e\u7ecf\u6d4e\u7814\u7a76\u9662\u526f\u9662\u957f\u5f20\u535a\u8f89\u6559\u6388<\/span><\/p>\n<\/p><\/div>\n

\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u534f\u7406\u526f\u6821\u957f\uff08\u5b66\u751f\u4e8b\u52a1\uff09\uff0c\u6821\u957f\u8bb2\u5ea7\u6559\u6388\uff0c\u6df1\u5733\u9ad8\u7b49\u91d1\u878d\u7814\u7a76\u9662\u526f\u9662\u957f\u738b\u4e1b\u6559\u6388<\/b>\u9996\u5148\u4ee3\u8868\u4e3b\u529e\u65b9\u4e4b\u4e00\u5bf9\u4e0e\u4f1a\u5404\u65b9\u8868\u793a\u6b22\u8fce\uff0c\u4ed6\u8bf4\uff1a"\u5f53\u524d\uff0c\u7f3a\u4e4f\u6570\u5b57\u5316\u4eba\u624d\u662f\u5f53\u524d\u8d22\u91d1\u6570\u5b57\u5316\u8f6c\u578b\u8fc7\u7a0b\u4e2d\u9047\u5230\u7684\u4e3b\u8981\u6311\u6218\u3002\u56e0\u6b64\uff0c\u6570\u5b57\u5316\u8d22\u91d1\u4eba\u624d\u662f\u6570\u5b57\u5316\u7ecf\u6d4e\u53d1\u5c55\u7684\u91cd\u8981\u529b\u91cf\u3002\u9ad8\u6821\u5e94\u8be5\u5173\u6ce8\u4f01\u4e1a\u548c\u7ecf\u6d4e\u53d1\u5c55\u771f\u6b63\u7684\u9700\u6c42\uff0c\u624d\u80fd\u66f4\u65b0\u6559\u80b2\u57f9\u517b\u7684\u65b9\u6848\u4e0e\u7b56\u7565\uff0c\u771f\u6b63\u57f9\u517b\u51fa\u5177\u6709\u56fd\u9645\u89c6\u91ce\u548c\u9ad8\u6c34\u51c6\u3001\u4e13\u4e1a\u6280\u80fd\u7684\u4f18\u79c0\u8d22\u91d1\u4eba\u624d\uff0c\u63a8\u52a8\u5efa\u8bbe\u7ca4\u6e2f\u6fb3\u5927\u6e7e\u533a\u6210\u4e3a\u56fd\u9645\u91d1\u878d\u67a2\u7ebd\u3002"<\/p>\n

AICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5317\u4e9a\u533a\u603b\u88c1\u674e\u9896\u5973\u58eb\uff08FCMA, CGMA\uff09<\/b>\u5728\u968f\u540e\u7684\u6b22\u8fce\u81f4\u8f9e\u4e2d\u8868\u793a\uff1a "\u5f88\u9ad8\u5174\u516c\u4f1a\u80fd\u5728\u524d\u6d77\u7684\u53d1\u5c55\u4e2d\u52a9\u529b\u6253\u9020\u4eba\u624d\u9ad8\u5730\u3002\u4e5f\u5e0c\u671b\u5728\u8fd9\u6837\u4e00\u4e2a\u5168\u7403\u89c6\u91ce\u4e2d\uff0c\u901a\u8fc7\u4e16\u754c\u7a97\u53e3\u8ba9\u66f4\u591a\u4eba\u4e86\u89e3\u7ca4\u6e2f\u6fb3\u5927\u6e7e\u533a\u7684\u53d1\u5c55\uff0c\u4ee5\u53ca\u524d\u6d77\u7684\u53d1\u5c55\u3002\u968f\u7740\u6211\u4eec\u8ddf\u9ad8\u6821\u548c\u533a\u57df\u5408\u4f5c\u7684\u4e0d\u65ad\u6df1\u5165\uff0c\u76f8\u4fe1\u4e0d\u4ec5\u80fd\u901a\u8fc7\u6570\u5b57\u5316\u7ba1\u7406\u4f1a\u8ba1DMA\u8fd9\u6837\u7684\u9879\u76ee\u63a8\u52a8\u672c\u571f\u4eba\u624d\u56fd\u9645\u5316\u6559\u80b2\uff0c\u4e5f\u80fd\u5438\u5f15\u66f4\u591a\u4f18\u79c0\u7684\u56fd\u9645\u7ea7\u4eba\u624d\u805a\u96c6\u524d\u6d77\u7684\u53d1\u5c55\uff0c\u4ece\u800c\u63a8\u52a8\u6574\u4e2a\u533a\u57df\u7ecf\u6d4e\u7684\u7e41\u8363\u3002"<\/p>\n

\u9999\u6e2f\u7279\u533a\u653f\u5e9c\u8d22\u7ecf\u4e8b\u52a1\u53ca\u5e93\u52a1\u5c40\u526f\u5c40\u957f\u9648\u6d69\u6fc2\u5148\u751f<\/b>\u53d7\u9080\u4f5c\u5f00\u5e55\u81f4\u8f9e\u3002\u4ed6\u5728\u89c6\u9891\u81f4\u8f9e\u4e2d\u6307\u51fa\uff1a"\u5927\u6e7e\u533a\u7684\u84ec\u52c3\u53d1\u5c55\u4e5f\u6709\u8d56\u4e8e\u4f1a\u8ba1\u754c\u7684\u670b\u53cb\u7684\u5408\u4f5c\u548c\u52aa\u529b\uff0c\u4f1a\u8ba1\u4e3a\u5e02\u573a\u7ecf\u6d4e\u4f53\u7cfb\u7684\u57fa\u7840\u73b0\u5b9e\u4f5c\u4e3a\u56fd\u9645\u901a\u7528\u7684\u5546\u4e1a\u8bed\u8a00\uff0c\u652f\u6491\u4e86\u5927\u6e7e\u533a\u5185\u91d1\u878d\u3001\u79d1\u6280\u3001\u7269\u6d41\u7b49\u4e0d\u540c\u9886\u57df\u4e0a\u7684\u9ad8\u8d28\u91cf\u53d1\u5c55\u3002"\u4ed6\u8868\u793a\uff0c\u6df1\u6e2f\u91d1\u878d\u5408\u4f5c\u7d27\u5bc6\uff0c\u6df1\u6e2f\u901a\u7b49\u4e92\u8054\u4e92\u901a\u9879\u76ee\u5bf9\u4e24\u5730\u53d1\u6325\u6bd4\u8f83\u4f18\u52bf\uff0c\u4e92\u8865\u5171\u8d62\uff0c\u52a0\u5f3a\u5bf9\u5468\u8fb9\u533a\u57df\u53d1\u5c55\u7684\u8f90\u5c04\u5e26\u52a8\u4f5c\u7528\u3002\u9999\u6e2f\u653f\u5e9c\u59cb\u7ec8\u5e76\u5c06\u6301\u7eed\u652f\u6301\u7ca4\u6e2f\u6fb3\u4e09\u5730\u4e1a\u754c\u6240\u7ec4\u7ec7\u7684\u4f1a\u8ba1\u4eba\u624d\u4ea4\u6d41\u8ba1\u5212\uff0c\u7ee7\u7eed\u4ece\u91d1\u878d\u548c\u4f1a\u8ba1\u4e1a\u670d\u52a1\u5927\u6e7e\u533a\u7684\u5b9e\u4f53\u7ecf\u6d4e\u53d1\u5c55\u3002<\/p>\n

\u6df1\u5733\u524d\u6d77\u6e2f\u6df1\u73b0\u4ee3\u670d\u52a1\u4e1a\u5408\u4f5c\u533a\u7ba1\u7406\u5c40\u8881\u5bcc\u52c7\u526f\u5c40\u957f\u5728\u5f00\u5e55\u81f4\u8f9e\u4e2d<\/b>\u8be6\u7ec6\u4ecb\u7ecd\u4e86\u524d\u6d77\u7684\u53d1\u5c55\u6210\u7ee9\u53ca\u672a\u6765\u7684\u6218\u7565\u89c4\u5212\uff0c\u4ed6\u8bf4\uff1a"\u7ecf\u8fc7\u5341\u4e09\u5e74\u7684\u53d1\u5c55\uff0c\u524d\u6d77\u5df2\u7ecf\u6210\u4e3a\u56fd\u5185\u53d1\u5c55\u6700\u4f18\uff0c\u7ecf\u6d4e\u52a8\u80fd\u6700\u5f3a\uff0c\u9ad8\u7aef\u4ea7\u4e1a\u6700\u96c6\u4e2d\u7684\u533a\u57df\u4e4b\u4e00\u30022023\u5e74\uff0c\u524d\u6d77\u5b9e\u73b0\u4e86\u5730\u533a\u751f\u4ea7\u603b\u503c\u8fbe\u5230\u4e862464\u4ebf\u5143\uff0c\u8fdb\u51fa\u53e3\u603b\u989d4940\u4ebf\u5143\uff0c\u6240\u6709\u7684\u7ecf\u6d4e\u6307\u6807\u90fd\u5feb\u4e8e\u6df1\u5733\u7684\u5e73\u5747\u589e\u957f\u6c34\u5e73\u3002\u968f\u7740\u4eca\u5929\u516c\u4f1a\u5728\u524d\u6d77\u56fd\u9645\u6570\u5b57\u8d22\u91d1\u4eba\u624d\u5408\u4f5c\u4e2d\u5fc3\u7684\u843d\u5730\uff0c\u5c06\u662f\u524d\u6d77\u73b0\u4ee3\u670d\u52a1\u4e1a\u56fd\u9645\u5316\u3001\u9ad8\u7aef\u5316\u53d1\u5c55\u7684\u5370\u8bc1\u3002"<\/p>\n

AICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\u67cf\u745e\u2022\u6885\u5170\u80af\uff08Barry C Melancon\uff0cCPA, CGMA\uff09\uff0c<\/b>\u5728\u968f\u540e\u8fdb\u884c\u7684\u9898\u4e3a\u300a\u884c\u4e1a\u7684\u672a\u6765-\u5728\u4e0d\u786e\u5b9a\u7684\u65f6\u4ee3\u4e0b\u6210\u957f\u548c\u53d8\u9769\u300bFuture of the Profession- Transformation and Growth through uncertainty <\/i>\u7684\u4e3b\u65e8\u6f14\u8bb2\u4e2d\uff0c\u5206\u4eab\u4e86\u4f1a\u8ba1\u548c\u91d1\u878d\u4e13\u4e1a\u4eba\u58eb\u5728\u5e94\u5bf9\u77ed\u671f\u548c\u957f\u671f\u7ecf\u6d4e\u524d\u666f\uff0c\u4ee5\u53ca\u5176\u4ed6\u66f4\u7cfb\u7edf\u6027\u7684\u9a71\u52a8\u56e0\u7d20\u65f6\u5bf9\u884c\u4e1a\u524d\u666f\uff0c\u4ee5\u53ca\u5bf9\u884c\u4e1a\u5468\u671f\u6027\u7684\u5f71\u54cd\u3002\u4ed6\u8868\u793a\uff1a "\u91d1\u878d\u548c\u4f1a\u8ba1\u4ece\u4e1a\u4eba\u5458\u6b63\u5728\u9762\u5bf9\u4e00\u4e2a\u98a0\u8986\u6027\u7684\u65f6\u4ee3\uff0c\u56e0\u6b64\u66f4\u9700\u8981\u6210\u4e3a\u4e3a\u4f01\u4e1a\u9ad8\u8d28\u91cf\u53ef\u6301\u7eed\u53d1\u5c55\u521b\u9020\u4ef7\u503c\u7684\u6838\u5fc3\u529b\u91cf\uff0c\u8fd9\u8981\u6c42\u6211\u4eec\u4e0d\u65ad\u63d0\u9ad8\u6807\u51c6\uff0c\u4e3a\u6240\u670d\u52a1\u7684\u4f01\u4e1a\u548c\u673a\u6784\u63d0\u4f9b\u957f\u671f\u4ef7\u503c\uff0c\u63d0\u4f9b\u8d28\u91cf\u6307\u5bfc\uff0c\u5e76\u4fdd\u62a4\u516c\u4fe1\u529b\u3002"<\/p>\n

\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u534f\u7406\u526f\u6821\u957f\uff08\u5b66\u751f\u4e8b\u52a1\uff09\uff0c\u6821\u957f\u8bb2\u5ea7\u6559\u6388\uff0c\u6df1\u5733\u9ad8\u7b49\u91d1\u878d\u7814\u7a76\u9662\u526f\u9662\u957f\u738b\u4e1b\u6559\u6388<\/b>\u5728\u4e3b\u65e8\u6f14\u8bb2\u300a\u4ef7\u503c\u6295\u8d44\u4ece\u683c\u96f7\u5384\u59c6\u5230\u5df4\u83f2\u7279\u300b\u4e2d\u901a\u8fc7\u628a\u4f20\u7edf\u6982\u5ff5\u548c\u6570\u5b57\u5316\u8f6c\u578b\u7ed3\u5408\uff0c\u9610\u8ff0\u4e86\u8d22\u52a1\u57fa\u7840\u77e5\u8bc6\u5728\u4e0d\u65ad\u53d8\u5316\u7684\uff0c\u590d\u6742\u4e16\u754c\u4e2d\u4e0d\u53ef\u66ff\u4ee3\u7684\u4f5c\u7528\uff0c\u8fd8\u5f3a\u8c03\u4e86\u4f1a\u8ba1\u5728\u6295\u8d44\u9886\u57df\u7684\u57fa\u7840\u610f\u4e49\u3002\u4ed6\u5728\u6f14\u8bb2\u4e2d\u4f7f\u7528\u4e86\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u4f1a\u8ba1\u7cfb\u540c\u5b66\u7684\u6570\u636e\u5206\u6790\u6210\u679c\u5c55\u793a\uff0c\u8bf4\uff1a"\u6211\u4eec\u7684\u5b66\u751f\u4e0d\u4ec5\u61c2\u4f1a\u8ba1\uff0c\u8fd8\u61c2\u6570\u636e\u5206\u6790\uff0c\u4eca\u5929\u6211\u4eec\u8bb2\u6295\u8d44\u4ef7\u503c\uff0c\u5b83\u548c\u4f1a\u8ba1\u77e5\u8bc6\u5bc6\u4e0d\u53ef\u5206\u3002\u4f1a\u8ba1\u8d22\u52a1\u5206\u6790\u80fd\u529b\uff0c\u4f01\u4e1a\u6218\u7565\u5206\u6790\u80fd\u529b\uff0c\u89c4\u907f\u5fc3\u7406\u504f\u5dee\u7684\u80fd\u529b\uff0c\u7efc\u5408\u8d77\u6765\u624d\u80fd\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u6709\u6548\u7684\u4ef7\u503c\uff0c\u5e26\u52a8\u4f01\u4e1a\u7684\u53d1\u5c55\u548c\u6210\u957f\u3002"<\/p>\n

\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u7ecf\u7ba1\u5b66\u9662\u6267\u884c\u9662\u957f\uff0c\u6821\u957f\u8bb2\u5ea7\u6559\u6388\uff0c\u6df1\u5733\u9ad8\u7b49\u91d1\u878d\u7814\u7a76\u9662\u91d1\u878d\u79d1\u6280\u4e0e\u793e\u4f1a\u91d1\u878d\u7814\u7a76\u4e2d\u5fc3\u4e3b\u4efb\uff0c\u6df1\u5733\u6570\u636e\u7ecf\u6d4e\u7814\u7a76\u9662\u526f\u9662\u957f\u5f20\u535a\u8f89\u6559\u6388\u4e3b\u65e8\u6f14\u8bb2<\/b>\u5219\u4e3b\u8981\u805a\u7126ESG-\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\u3002\u4ed6\u8ba4\u4e3a\uff1a" \u4fe1\u606f\u3001\u6570\u636e\u662fESG\u6295\u8d44\u6210\u8d25\u7684\u5173\u952e\u548c\u6838\u5fc3\u8981\u7d20\u3002\u5728\u6570\u636e\u8d28\u91cf\u3001\u6570\u636e\u7cfb\u7edf\u5316\u548c\u7ed3\u6784\u5316\u7b49\u65b9\u9762\uff0c\u56e0\u4e3a\u8fd8\u6709\u8f83\u5927\u7684\u6539\u5584\u7a7a\u95f4\uff0c\u6240\u4ee5\u5bf9ESG\u62a5\u544a\u7684\u62ab\u9732\u7684\u5b8c\u6574\u6027\u4ea7\u751f\u4e86\u5f71\u54cd\u3002"\u4ed6\u9884\u6d4bESG\u6295\u8d44\u7684\u53d1\u5c55\u4ecd\u7136\u4f1a\u662f\u5feb\u901f\u7684\uff0c\u5c24\u5176\u5728\u4e2d\u56fd\uff0c\u6536\u5230\u56fd\u5bb6\u5b8f\u89c2\u653f\u7b56\u7684\u652f\u6301\uff0c\u4f1a\u6709\u6781\u5927\u7684\u589e\u957f\u7a7a\u95f4\u3002\u5e0c\u671b\u5728\u5bf9ESG\u7684\u4fe1\u606f\u63d0\u4f9b\u65b9\u9762\uff0c\u8d22\u91d1\u4e13\u4e1a\u4eba\u58eb\u5e94\u8be5\u53d1\u6325\u6240\u957f\uff0c\u5e7f\u9614\u5929\u5730\u5927\u6709\u6240\u4e3a\uff0c\u4e3a\u4f01\u4e1a\u548c\u793e\u4f1a\u63d0\u4f9b\u66f4\u591a\u53ef\u4f9b\u53c2\u8003\u501f\u9274\u7684\u4fe1\u606f\u548c\u6570\u636e\u3002<\/p>\n

\n

\"\u6d3b\u52a8\u73b0\u573a\u56fe<\/a>
\u6d3b\u52a8\u73b0\u573a\u56fe \u95ed\u5e55\u6f14\u8bb2\uff1aFCMA, CGMA\uff0c\u4e2d\u6d77\u58f3\u724c\u9996\u5e2d\u8d22\u52a1\u5b98\uff0cAICPA & CIMA\u5317\u4e9a\u7406\u4e8b\u4f1a\u4e3b\u5e2d\u53f6\u519b<\/span><\/p>\n<\/p><\/div>\n

\u6570\u5b57\u7ecf\u6d4e\u662f\u63a8\u52a8\u7ca4\u6e2f\u6fb3\u5927\u6e7e\u533a\u8dfb\u8eab\u4e16\u754c\u4e00\u6d41\u6e7e\u533a\u3001\u6210\u4e3a\u56fd\u9645\u91d1\u878d\u67a2\u7ebd\u5efa\u8bbe\u7684\u5173\u952e\u9886\u57df\u3002\u968f\u7740\u79d1\u6280\u7684\u98de\u901f\u53d1\u5c55\uff0c\u4eba\u5de5\u667a\u80fd\u6b63\u9010\u6e10\u6e17\u900f\u5230\u5404\u4e2a\u9886\u57df\u3002\u5728\u7b2c\u4e00\u573a\u6e7e\u533a\u5bf9\u8bdd\u91cc\uff0cAICPA & CIMA\u4e2d\u56fd\u5927\u9646\u4e8b\u52a1\u603b\u76d1\u6881\u5e73\u5148\u751f<\/b>\u5c31"\u6570\u5b57\u6e7e\u533a – \u4eba\u5de5\u667a\u80fd\u65f6\u4ee3\u8d22\u52a1\u7684\u6311\u6218\u548c\u673a\u9047"\u8fd9\u4e00\u8bae\u9898\uff0c\u4e0e\u5404\u4f4d\u5706\u684c\u5609\u5bbe\u8fdb\u884c\u4e86\u6df1\u5165\u63a2\u8ba8\u3002<\/p>\n

FCMA, CGMA\uff0c\u7f8e\u7684\u8d22\u7ecf\u7ba1\u7406\u4e13\u5bb6\uff0c\u6218\u7565\u4e0e\u6d77\u5916\u4e1a\u52a1\u8d1f\u8d23\u4eba\u4f55\u8fd0\u5e38<\/b>\u4ecb\u7ecd\uff1a "\u7f8e\u7684\u4e00\u76f4\u5728\u6570\u5b57\u5316\u7684\u5e94\u7528\u5305\u62ecAI\u7684\u5e94\u7528\u4e0a\u8d70\u5728\u524d\u9762\uff0c\u81ea\u52a8\u5316\u5de5\u5177\u5927\u5927\u63d0\u9ad8\u4e86\u6548\u7387\u3002\u4f5c\u4e3a\u96c6\u56e2\u8d22\u91d1\u6570\u5b57\u5316\u7684\u8d1f\u8d23\u4eba\uff0c\u6211\u8ba4\u4e3a\u4ecd\u7136\u79bb\u4e0d\u5f00\u601d\u7ef4\u7684\u8f6c\u53d8\u548c\u4e1a\u8d22\u878d\u5408\u3002\u6211\u4eec\u8981\u505a\u667a\u80fd\u5316\u8f6c\u578b\uff0c\u9996\u5148\u662f\u6570\u5b57\u5316\u601d\u7ef4\uff0c\u4e4b\u540e\u624d\u80fd\u8fd0\u7528\u5728\u5b9e\u9645\u4e2d\u3002"<\/p>\n

\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u7406\u5de5\u5b66\u9662\u526f\u6559\u6388\uff0c\u6df1\u5733\u9ad8\u7b49\u91d1\u878d\u7814\u7a76\u9662\u80fd\u6e90\u5e02\u573a\u4e0e\u80fd\u6e90\u91d1\u878d\u5b9e\u9a8c\u5ba4\u4e3b\u4efb\uff0c\u6df1\u5733\u4eba\u5de5\u667a\u80fd\u4e0e\u673a\u5668\u4eba\u7814\u7a76\u9662\u7814\u7a76\u5458<\/b>\u8d75\u4fca\u534e\u6559\u6388\u6307\u51fa\uff1a"<\/b>AI\u5230\u6765\u7684\u65f6\u4ee3\u8d8a\u6765\u8d8a\u5f3a\u8c03\u9ad8\u7b49\u6559\u80b2\u5f53\u4e2d\u5bf9\u4e8e\u5b66\u751f\u521b\u9020\u6027\u7684\u57f9\u517b\u3002AI\u53ef\u80fd\u81ea\u8eab\u4e5f\u6709\u7740\u8d8a\u6765\u8d8a\u5f3a\u7684\u521b\u9020\u6027\uff0c\u4f46\u662f\u6070\u6070\u56e0\u4e3a\u5982\u6b64\u4eba\u9700\u8981\u66f4\u5f3a\u7684\u521b\u9020\u6027\u624d\u80fd\u8ddf\u5b83\u7ade\u4e89\u3002"<\/b><\/p>\n

TCL\u79d1\u6280\u9996\u5e2d\u8d22\u52a1\u5b98\u9ece\u5065\u5973\u58eb<\/b>\u4ecb\u7ecd\u4e86TCL\u5728\u5e94\u7528AI\u548c\u4eba\u624d\u57f9\u517b\u65b9\u9762\u7684\u63a2\u7d22\uff0c\u5979\u8bf4\uff1a "\u6211\u4eec\u9f13\u52b1\u5927\u5bb6\u5b66\u4e60AI\uff0c\u9010\u6b65\u628aAI\u7684\u8ba4\u77e5\u5e7f\u6cdb\u548c\u6df1\u5165\u7684\u5e26\u5230\u8d22\u52a1\u56e2\u961f\u91cc\u3002\u76f8\u4fe1AI\u4e0d\u4ec5\u4ec5\u964d\u672c\uff0c\u540e\u671f\u7684\u6df1\u5ea6\u5e94\u7528\uff0c\u5982\u4f55\u4f5c\u7528\u5230\u4f01\u4e1a\u7684\u53d1\u5c55\uff0c\u5f97\u9760\u6211\u4eec\u8d22\u52a1\u4eba\u5458\u81ea\u5df1\uff0c\u800c\u5e76\u975e\u6280\u672f\u56e2\u961f\u3002"<\/p>\n

\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u7ecf\u7ba1\u5b66\u9662\u52a9\u7406\u6559\u6388\uff0c\u5317\u7f8e\u534e\u4eba\u4f1a\u8ba1\u5b66\u6559\u6388\u534f\u4f1a<\/b>(CAPANA)\u526f\u4e3b\u5e2d\u738b\u4e9a\u5764\u6559\u6388\u8ba4\u4e3a\uff1a<\/b>"\u5f53\u6211\u4eec\u628a\u65e2\u61c2AI\u53c8\u61c2\u6218\u7565\u7684\u4eba\u96c6\u5408\u5728\u4e00\u8d77\u7684\u65f6\u5019\uff0c\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u8868\u6570\u636e\u6548\u7387\u624d\u6709\u63d0\u5347\uff0cAI\u662f\u8d8b\u52bf\uff0c\u6311\u6218\u548c\u673a\u9047\u5e76\u5b58\uff0c\u4f46\u662f\u6211\u4eec\u4e0d\u7b80\u5355\u7406\u89e3\u4e3a\u5355\u7eaf\u7684\u6311\u6218\u6216\u8005\u66ff\u4ee3\uff0c\u66f4\u91cd\u8981\u7684\u662f\u8d4b\u80fd\u7684\u8fc7\u7a0b\u3002"<\/p>\n

AICPA\uff0cCGMA\uff0c\u4e91\u4ece\u79d1\u6280\u6218\u7565\u6295\u8d44\u8d1f\u8d23\u4eba\u9648\u7433\u5148\u751f<\/b>\u5148\u540e\u4ece\u4e8b\u8d22\u52a1\u5de5\u4f5c\u548c\u6295\u8d44\uff0c\u4ed6\u7ed3\u5408\u81ea\u5df1\u7684\u884c\u4e1a\u7ecf\u9a8c\uff0c\u9610\u8ff0\u4e86\u5bf9\u4eba\u5de5\u667a\u80fd\u548c\u8d22\u52a1\u4e24\u8005\u5173\u7cfb\u548c\u4f5c\u7528\u7684\u7406\u89e3\uff0c\u4ed6\u603b\u7ed3\u5230\uff1a "<\/b>\u6211\u4eec\u9700\u8981\u5728AI\u65b9\u9762\u7528\u6760\u6746\uff0c\u8fd9\u662f\u8d22\u52a1\u7684\u8bf4\u6cd5\uff0c\u5e0c\u671b\u8fd9\u4e2a\u6760\u6746\u628a\u4eba\u7c7b\u7684\u524d\u80fd\u66f4\u52a0\u653e\u5927\u3002\u4e0d\u8fc7\u4e00\u65e6\u673a\u5668\u4ecb\u5165\u540e\uff0c\u7ec4\u7ec7\u7684\u67b6\u6784\u3001\u6587\u5316\u3001\u4ef7\u503c\u548c\u4f26\u7406\u90fd\u662f\u6211\u4eec\u968f\u4e4b\u9700\u8981\u8003\u8651\u548c\u63a2\u8ba8\u7684\u4e8b\u60c5\u3002\u5e0c\u671bAI\u80fd\u4e3a\u6211\u4eec\u6240\u7528\u3002"<\/p>\n

\u672c\u6b21\u8bba\u575b\u7684\u7b2c\u4e8c\u8f6e\u6e7e\u533a\u5bf9\u8bdd\u56f4\u7ed5"\u7eff\u8272\u6e7e\u533a-ESG\u52a9\u529b\u4f01\u4e1a\u9ad8\u8d28\u91cf\u53d1\u5c55"\u8fd9\u4e00\u4e3b\u9898\u5c55\u5f00\u3002\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u6821\u957f\u8bb2\u5ea7\u6559\u6388\uff0c\u6df1\u5733\u6570\u636e\u7ecf\u6d4e\u7814\u7a76\u9662\u526f\u9662\u957f\u5f20\u7530\u4f59\u6559\u6388\u62c5\u4efb\u672c\u573a\u5bf9\u8bdd\u7684\u4e3b\u6301\u4eba\u3002<\/b><\/p>\n

FCMA, CGMA\uff0c\u8d8a\u79c0\u8d44\u672c\u7ecf\u8425\u90e8\u603b\u7ecf\u7406\u59da\u6653\u751f\u5148\u751f\u8ba4\u4e3a\uff1a "<\/b>ESG\u5728\u4e2d\u56fd\u7684\u53d1\u5c55\u975e\u5e38\u5feb\uff0c\u7ed3\u5408\u4f01\u4e1a\u5177\u4f53\u5b9e\u8df5\uff0c\u5df2\u7ecf\u4ea7\u751f\u4e86\u4e00\u5b9a\u6548\u76ca\u7684\u4f53\u73b0\u3002\u5728\u65b0\u7684\u6280\u672f\u5e94\u7528\u65b9\u9762\u7684\u6295\u5165\uff0c\u5f88\u591a\u4f01\u4e1a\u4e5f\u8d8a\u6765\u8d8a\u91cd\u89c6\uff0c\u9700\u8981\u901a\u8fc7\u6280\u672f\u548c\u5546\u4e1a\u6a21\u5f0f\u7684\u521b\u65b0\uff0c\u52a0\u4e0a\u653f\u5e9c\u7684\u652f\u6301\uff0c\u624d\u80fd\u4ea7\u751f\u66f4\u597d\u7684\u751f\u6001\u3002"<\/p>\n

\u9999\u6e2f\u5927\u5b66\u7ecf\u7ba1\u5b66\u9662\u91d1\u878d\u7cfb\u7cfb\u4e3b\u4efb\uff0c\u6c64\u52c7\u519b\u6559\u6388\u8868\u793a\uff1a<\/b>"\u6bcf\u4e2a\u56fd\u5bb6\u5bf9\u5f85ESG\u95ee\u9898\u4e0d\u5c3d\u76f8\u540c\uff0c\u6b27\u7f8e\u56fd\u5bb6\u97e7\u6027\u5f88\u8db3\uff0c\u80fd\u591f\u4e92\u76f8\u652f\u6301\uff0c\u4e2d\u56fd\u662f\u552f\u4e00\u4e00\u4e2a\u53d1\u5c55\u4e2d\u56fd\u5bb6\u5e76\u4e14\u505a\u7684\u6700\u5feb\u6700\u597d\u7684\uff0c\u4e14\u5728\u67d0\u4e9b\u9886\u57df\u9886\u5148\u4e16\u754c\uff0c\u6bd4\u5982\u7eff\u8272\u8d37\u6b3e\u7b49\u3002ESG\u771f\u6b63\u7684\u6838\u5fc3\u662f\u2018E\u2018\uff0c\u771f\u6b63\u9700\u8981\u9996\u5148\u89e3\u51b3\u7684\u662f\u73af\u5883\u95ee\u9898\u3002"<\/p>\n

FCMA, CGMA\uff0c\u9999\u6e2f\u98de\u673a\u5de5\u7a0b\u516c\u53f8\u4e1a\u52a1\u53d8\u9769\u53ca\u79d1\u6280\u521b\u65b0\u96c6\u56e2\u603b\u7ecf\u7406\u9ec4\u51a0\u7a0b\u5148\u751f\u8868\u793a\uff1a "<\/b>ESG\u7684\u5185\u5bb9\u6d89\u53ca\u9762\u975e\u5e38\u5e9e\u5927\u548c\u590d\u6742\uff0c\u4e5f\u6709\u5f88\u591a\u6280\u672f\u6027\u7684\u95ee\u9898\uff0c\u9700\u8981\u6162\u6162\u5b66\u4e60\uff0c\u5e76\u4e0d\u80fd\u5355\u7eaf\u8ffd\u6c42\u67d0\u4e00\u4e2a\u7b80\u5355\u89d2\u5ea6\u3002\u5c24\u5176\u5bf9\u6570\u636e\u7684\u62ab\u9732\uff0c\u5982\u4f55\u505a\u5230\u66f4\u9ad8\u7684\u51c6\u786e\u7387\u662f\u5173\u952e\uff01"<\/p>\n

\u745e\u58eb\u6d1b\u6851\u5927\u5b66\u4e2d\u56fd\u7ecf\u6d4e\u91d1\u878d\u4e2d\u5fc3\u4e3b\u4efb\u8463\u65fb\u6708\u6559\u6388<\/b>\u56de\u987e\u4e86\u6700\u8fd120\u591a\u5e74\u6765ESG\u5728\u6b27\u6d32\u7684\u53d1\u5c55\uff0c\u5979\u6307\u51fa\uff1a"ESG\u5728\u6b27\u6d32\u5df2\u7ecf\u5f62\u6210\u4e86\u4e00\u5957\u975e\u5e38\u5b8c\u6574\u7684\u5065\u5168\u7684\u751f\u6001\u7cfb\u7edf\u3002ESG\u5f52\u6839\u5230\u5e95\u8ddf\u4f1a\u8ba1\u7684\u4fe1\u606f\u62ab\u9732\u95ee\u9898\u6839\u6e90\u76f8\u540c\u3002\u4e0d\u540c\u56fd\u5bb6\u3001\u4e0d\u540c\u884c\u4e1a\u53ef\u80fd\u5728\u4fe1\u606f\u53d1\u5e03\u7684\u8fb9\u754c\u7ebf\u4e0a\u754c\u5b9a\u4e0d\u540c\uff0c\u56e0\u6b64\u76d1\u7ba1\u548c\u5b9e\u64cd\u90fd\u9762\u4e34\u5f88\u591a\u7ec6\u5316\u3001\u6478\u7d22\u7684\u70b9\u3002"<\/p>\n

FCMA, CGMA\uff0c\u5e73\u5b89\u79d1\u6280\u8d22\u52a1\u4f01\u5212\u90e8\u603b\u7ecf\u7406\u6797\u5982\u6ce2\u5148\u751f\u8ba4\u4e3a\uff1a<\/b> "ESG\u62ab\u9732\u7684\u4fe1\u606f\u5982\u4f55\u505a\u5230\u6807\u51c6\uff0c\u9700\u8981\u8003\u8651\u51e0\u4e2a\u65b9\u9762\uff1a\u7ed3\u5408\u4e3b\u6d41\u6846\u67b6\uff0c\u9002\u5408\u4e0d\u540c\u56fd\u60c5\uff0c\u770b\u61c2\u4e0d\u540c\u5206\u6570\uff0c\u4ee5\u53ca\u65f6\u523b\u68c0\u89c6\u6570\u636e\u66f4\u65b0\u3002"<\/p>\n

\n

\"AICPA&CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4e0e\u6df1\u5733\u5e02\u524d\u6d77\u6df1\u6e2f\u73b0\u4ee3\u670d\u52a1\u4e1a\u5408\u4f5c\u533a\u7ba1\u7406\u5c40\u7b7e\u8ba2\u6218\u7565\u5408\u4f5c\u6846\u67b6\u534f\u8bae\u5e76\u4e3a\u56fd\u9645\u6570\u5b57\u8d22\u91d1\u4eba\u624d\u5408\u4f5c\u4e2d\u5fc3\u843d\u6210\u4e3e\u884c\u63ed\u724c\u4eea\u5f0f\"<\/a>
AICPA&CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4e0e\u6df1\u5733\u5e02\u524d\u6d77\u6df1\u6e2f\u73b0\u4ee3\u670d\u52a1\u4e1a\u5408\u4f5c\u533a\u7ba1\u7406\u5c40\u7b7e\u8ba2\u6218\u7565\u5408\u4f5c\u6846\u67b6\u534f\u8bae\u5e76\u4e3a\u56fd\u9645\u6570\u5b57\u8d22\u91d1\u4eba\u624d\u5408\u4f5c\u4e2d\u5fc3\u843d\u6210\u4e3e\u884c\u63ed\u724c\u4eea\u5f0f<\/span><\/p>\n<\/p><\/div>\n

\u5728\u672c\u6b21\u8bba\u575b\u4e0a\uff0c\u6df1\u5733\u5e02\u524d\u6d77\u6df1\u6e2f\u73b0\u4ee3\u670d\u52a1\u4e1a\u5408\u4f5c\u533a\u7ba1\u7406\u5c40\u4e0e<\/b>AICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u7b7e\u7f72\u4e86\u6218\u7565\u5408\u4f5c\u6846\u67b6\u534f\u8bae<\/b>\uff0c\u5e76\u4e3e\u884c\u4e86"\u56fd\u9645\u6570\u5b57\u8d22\u91d1\u4eba\u624d\u5408\u4f5c\u4e2d\u5fc3" \u63ed\u724c\u4eea\u5f0f\u3002\u8fd9\u662f\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u63a8\u52a8\u524d\u6d77\u8d22\u7a0e\u670d\u52a1\u96c6\u805a\u533a\u5efa\u8bbe\u7684\u53c8\u4e00\u5927\u91cd\u8981\u4e3e\u63aa\uff0c\u4e5f\u6807\u5fd7\u7740\u53cc\u65b9\u5c06\u5171\u540c\u63a8\u52a8\u524d\u6d77\u8d22\u7a0e\u670d\u52a1\u96c6\u805a\u533a\u5efa\u8bbe\uff0c\u5408\u529b\u4fc3\u8fdb\u524d\u6d77\u8d22\u7a0e\u670d\u52a1\u673a\u6784\u56fd\u9645\u5316\u53d1\u5c55\u4ee5\u53ca\u5171\u540c\u57f9\u517b\u719f\u6089\u56fd\u9645\u89c4\u5219\u7684\u8d22\u91d1\u4eba\u624d\u3002<\/p>\n

\u8bba\u575b\u5728FCMA, CGMA\uff0c\u4e2d\u6d77\u58f3\u724c\u9996\u5e2d\u8d22\u52a1\u5b98\uff0cAICPA & CIMA\u5317\u4e9a\u7406\u4e8b\u4f1a\u4e3b\u5e2d\u53f6\u519b\u5148\u751f\u7684\u95ed\u5e55\u81f4\u8f9e<\/b>\u540e\u5706\u6ee1\u843d\u5e55\u3002\u8fd9\u662f\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5728\u6df1\u5733\u4e3b\u529e\u7684\u7b2c\u4e8c\u5c4a "CGMA \u5168\u7403\u8d22\u91d1\u4eba\u624d\u8bba\u575b"\u3002\u8fdb\u5165\u4e2d\u56fd\u4ee5\u6765\uff0c\u516c\u4f1a\u57f9\u517b\u4e86\u4e00\u6279\u6279\u5177\u6709\u56fd\u9645\u89c6\u91ce\u548c\u9ad8\u6c34\u51c6\u4e13\u4e1a\u6280\u80fd\u7684\u4f18\u79c0\u8d22\u52a1\u4e13\u4e1a\u4eba\u58eb\u4e3a\u4f01\u4e1a\u7684\u53d1\u5c55\u548c\u6570\u5b57\u5316\u8f6c\u578b\u52a9\u529b\uff0c\u5e76\u89c1\u8bc1\u4e86\u4ed6\u4eec\u5728\u5404\u884c\u5404\u4e1a\u7684\u8d21\u732e\u3002\u4f5c\u4e3a\u5168\u7403\u9886\u5148\u7684\u8d22\u52a1\u548c\u91d1\u878d\u4e13\u4e1a\u7ec4\u7ec7\uff0c\u516c\u4f1a\u672a\u6765\u8fd8\u5c06\u901a\u8fc7\u66f4\u79ef\u6781\u7684\u4e0e\u6e7e\u533a\u653f\u5e9c\u3001\u6df1\u5733\u53ca\u524d\u6d77\u653f\u5e9c\u3001\u6e7e\u533a\u9ad8\u6821\u548c\u4f01\u4e1a\u5408\u4f5c\uff0c\u4e3e\u529e\u66f4\u591a\u6709\u4ef7\u503c\u548c\u610f\u4e49\u7684\u4e1a\u754c\u548c\u5b66\u754c\u6d3b\u52a8\uff0c\u4e3a\u533a\u57df\u6570\u5b57\u7ecf\u6d4e\u53d1\u5c55\u3001\u56fd\u9645\u91d1\u878d\u67a2\u7ebd\u5efa\u8bbe\u7684\u4e13\u4e1a\u5316\u4eba\u624d\u57f9\u517b\u52a9\u529b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u56fd\u9645\u6570\u5b57\u8d22\u91d1\u4eba\u624d\u5408\u4f5c\u4e2d\u5fc3\u843d\u6237\u6df1\u5733\u524d\u6d77 \u6df1\u57332024\u5e744\u670817\u65e5 \/\u7f8e\u901a\u793e\/ — 4\u67089\u65e5\uff0c\u7531AICPA & CIMA \u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u643a\u624b\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u8054\u5408\u4e3b\u529e\u7684 "2024 CGMA\u5168\u7403\u8d22\u91d1\u4eba\u624d\u8bba\u575b" \u5728\u6df1\u5733\u524d\u6d77\u4e3e\u884c\u3002AICPA & CIMA \u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\u67cf\u745e\u2022\u6885\u5170\u80af\u5148\u751f\uff0c\u524d\u6d77\u5408\u4f5c\u533a\u515a\u5de5\u59d4\u59d4\u5458\u3001\u524d\u6d77\u7ba1\u7406\u5c40\u8881\u5bcc\u52c7\u526f\u5c40\u957f\uff0c\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u534f\u7406\u526f\u6821\u957f\u738b\u4e1b\u6559\u6388\u7b49\u76f8\u5173\u90e8\u95e8\u3001\u673a\u6784\u548c\u9662\u6821\u9886\u5bfc\u53ca\u5b66\u672f\u4e13\u5bb6\uff0c\u51fa\u5e2d\u8bba\u575b\u5e76\u53d1\u8868\u8bb2\u8bdd\uff0c20\u4f59\u4f4d\u56fd\u5185\u5916\u884c\u4e1a\u4e13\u4e1a\u3001\u5b66\u8005\u53d7\u9080\u51fa\u5e2d\u5e76\u53c2\u52a0\u6e7e\u533a\u5bf9\u8bdd\uff0c\u53e6\u6709\u6765\u81ea\u5168\u56fd\u591a\u5730\u7684\u8fd1\u4e24\u767e\u4f4d\u8d22\u91d1\u4e13\u4e1a\u4eba\u58eb\u4e5f\u53c2\u52a0\u4e86\u5f53\u5929\u7684\u8bba\u575b\u3002 \u672c\u6b21\u8bba\u575b\u5171\u8fdb\u884c\u4e863\u573a\u4e3b\u65e8\u6f14\u8bb2\u548c2\u573a\u5706\u684c\u5bf9\u8bdd\uff0c\u63a2\u8ba8\u4e86\u6570\u5b57\u7ecf\u6d4e\u65f6\u4ee3\u4e0b\u8d22\u52a1\u91d1\u878d\u4eba\u624d\u7684\u57f9\u517b\u5bf9\u5927\u6e7e\u533a\u91d1\u878d\u67a2\u7ebd\u5efa\u8bbe\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\uff0c\u4ee5\u53ca\u5927\u6e7e\u533a\u7ecf\u6d4e\u53d1\u5c55\u5bf9\u8d22\u91d1\u4eba\u624d\u7684\u9ad8\u6807\u51c6\u548c\u65b0\u8981\u6c42\uff0c\u65e8\u5728\u4e3a\u7ca4\u6e2f\u6fb3\u5927\u6e7e\u533a\u6570\u5b57\u7ecf\u6d4e\u7684\u53d1\u5c55\u548c\u5b9e\u73b0\u91d1\u878d\u67a2\u7ebd\u5efa\u8bbe\u7684\u76ee\u6807\uff0c\u4ece"\u5438\u5f15\u4f18\u8d28\u4eba\u624d"\u548c"\u57f9\u517b\u56fd\u9645\u5316\u4eba\u624d"\u7684\u89d2\u5ea6\u63d0\u4f9b\u65b0\u601d\u8def\u548c\u65b9\u6cd5\uff0c\u4e3a\u533a\u57df\u653f\u5e9c\u5728\u76f8\u5173\u9886\u57df\u7684\u653f\u7b56\u5236\u5b9a\u65b9\u9762\u5efa\u8a00\u732e\u7b56\u3002 \u6f14\u8bb2\u53ca\u81f4\u8f9e\u9886\u5bfc\u3001\u5609\u5bbe\uff1a \u5de6\u4e0a\uff1aAICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\u67cf\u745e·\u6885\u5170\u80af\uff1b \u5de6\u4e2d\uff1a\u9999\u6e2f\u7279\u533a\u653f\u5e9c\u8d22\u7ecf\u4e8b\u52a1\u53ca\u5e93\u52a1\u5c40\u526f\u5c40\u957f\u9648\u6d69\u6fc2\uff1b \u5de6\u4e0b\uff1a\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u534f\u7406\u526f\u6821\u957f\uff08\u5b66\u751f\u4e8b\u52a1\uff09\uff0c\u6821\u957f\u8bb2\u5ea7\u6559\u6388\uff0c\u6df1\u5733\u9ad8\u7b49\u91d1\u878d\u7814\u7a76\u9662\u526f\u9662\u957f\u738b\u4e1b\u6559\u6388\uff1b \u53f3\u4e0a\uff1aAICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5317\u4e9a\u533a\u603b\u88c1\u674e\u9896\uff1b \u53f3\u4e2d\uff1a\u6df1\u5733\u524d\u6d77\u6e2f\u6df1\u73b0\u4ee3\u670d\u52a1\u4e1a\u5408\u4f5c\u533a\u7ba1\u7406\u5c40\u526f\u5c40\u957f \u8881\u5bcc\u52c7\uff1b \u53f3\u4e0b\uff1a\u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u7ecf\u7ba1\u5b66\u9662\u6267\u884c\u9662\u957f\uff0c\u6821\u957f\u8bb2\u5ea7\u6559\u6388\uff0c\u6df1\u5733\u9ad8\u7b49\u91d1\u878d\u7814\u7a76\u9662\u91d1\u878d\u79d1\u6280\u4e0e\u793e\u4f1a\u91d1\u878d\u7814\u7a76\u4e2d\u5fc3\u4e3b\u4efb\uff0c\u6df1\u5733\u6570\u636e\u7ecf\u6d4e\u7814\u7a76\u9662\u526f\u9662\u957f\u5f20\u535a\u8f89\u6559\u6388 \u9999\u6e2f\u4e2d\u6587\u5927\u5b66\uff08\u6df1\u5733\uff09\u534f\u7406\u526f\u6821\u957f\uff08\u5b66\u751f\u4e8b\u52a1\uff09\uff0c\u6821\u957f\u8bb2\u5ea7\u6559\u6388\uff0c\u6df1\u5733\u9ad8\u7b49\u91d1\u878d\u7814\u7a76\u9662\u526f\u9662\u957f\u738b\u4e1b\u6559\u6388\u9996\u5148\u4ee3\u8868\u4e3b\u529e\u65b9\u4e4b\u4e00\u5bf9\u4e0e\u4f1a\u5404\u65b9\u8868\u793a\u6b22\u8fce\uff0c\u4ed6\u8bf4\uff1a"\u5f53\u524d\uff0c\u7f3a\u4e4f\u6570\u5b57\u5316\u4eba\u624d\u662f\u5f53\u524d\u8d22\u91d1\u6570\u5b57\u5316\u8f6c\u578b\u8fc7\u7a0b\u4e2d\u9047\u5230\u7684\u4e3b\u8981\u6311\u6218\u3002\u56e0\u6b64\uff0c\u6570\u5b57\u5316\u8d22\u91d1\u4eba\u624d\u662f\u6570\u5b57\u5316\u7ecf\u6d4e\u53d1\u5c55\u7684\u91cd\u8981\u529b\u91cf\u3002\u9ad8\u6821\u5e94\u8be5\u5173\u6ce8\u4f01\u4e1a\u548c\u7ecf\u6d4e\u53d1\u5c55\u771f\u6b63\u7684\u9700\u6c42\uff0c\u624d\u80fd\u66f4\u65b0\u6559\u80b2\u57f9\u517b\u7684\u65b9\u6848\u4e0e\u7b56\u7565\uff0c\u771f\u6b63\u57f9\u517b\u51fa\u5177\u6709\u56fd\u9645\u89c6\u91ce\u548c\u9ad8\u6c34\u51c6\u3001\u4e13\u4e1a\u6280\u80fd\u7684\u4f18\u79c0\u8d22\u91d1\u4eba\u624d\uff0c\u63a8\u52a8\u5efa\u8bbe\u7ca4\u6e2f\u6fb3\u5927\u6e7e\u533a\u6210\u4e3a\u56fd\u9645\u91d1\u878d\u67a2\u7ebd\u3002" AICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5317\u4e9a\u533a\u603b\u88c1\u674e\u9896\u5973\u58eb\uff08FCMA, CGMA\uff09\u5728\u968f\u540e\u7684\u6b22\u8fce\u81f4\u8f9e\u4e2d\u8868\u793a\uff1a "\u5f88\u9ad8\u5174\u516c\u4f1a\u80fd\u5728\u524d\u6d77\u7684\u53d1\u5c55\u4e2d\u52a9\u529b\u6253\u9020\u4eba\u624d\u9ad8\u5730\u3002\u4e5f\u5e0c\u671b\u5728\u8fd9\u6837\u4e00\u4e2a\u5168\u7403\u89c6\u91ce\u4e2d\uff0c\u901a\u8fc7\u4e16\u754c\u7a97\u53e3\u8ba9\u66f4\u591a\u4eba\u4e86\u89e3\u7ca4\u6e2f\u6fb3\u5927\u6e7e\u533a\u7684\u53d1\u5c55\uff0c\u4ee5\u53ca\u524d\u6d77\u7684\u53d1\u5c55\u3002\u968f\u7740\u6211\u4eec\u8ddf\u9ad8\u6821\u548c\u533a\u57df\u5408\u4f5c\u7684\u4e0d\u65ad\u6df1\u5165\uff0c\u76f8\u4fe1\u4e0d\u4ec5\u80fd\u901a\u8fc7\u6570\u5b57\u5316\u7ba1\u7406\u4f1a\u8ba1DMA\u8fd9\u6837\u7684\u9879\u76ee\u63a8\u52a8\u672c\u571f\u4eba\u624d\u56fd\u9645\u5316\u6559\u80b2\uff0c\u4e5f\u80fd\u5438\u5f15\u66f4\u591a\u4f18\u79c0\u7684\u56fd\u9645\u7ea7\u4eba\u624d\u805a\u96c6\u524d\u6d77\u7684\u53d1\u5c55\uff0c\u4ece\u800c\u63a8\u52a8\u6574\u4e2a\u533a\u57df\u7ecf\u6d4e\u7684\u7e41\u8363\u3002" \u9999\u6e2f\u7279\u533a\u653f\u5e9c\u8d22\u7ecf\u4e8b\u52a1\u53ca\u5e93\u52a1\u5c40\u526f\u5c40\u957f\u9648\u6d69\u6fc2\u5148\u751f\u53d7\u9080\u4f5c\u5f00\u5e55\u81f4\u8f9e\u3002\u4ed6\u5728\u89c6\u9891\u81f4\u8f9e\u4e2d\u6307\u51fa\uff1a"\u5927\u6e7e\u533a\u7684\u84ec\u52c3\u53d1\u5c55\u4e5f\u6709\u8d56\u4e8e\u4f1a\u8ba1\u754c\u7684\u670b\u53cb\u7684\u5408\u4f5c\u548c\u52aa\u529b\uff0c\u4f1a\u8ba1\u4e3a\u5e02\u573a\u7ecf\u6d4e\u4f53\u7cfb\u7684\u57fa\u7840\u73b0\u5b9e\u4f5c\u4e3a\u56fd\u9645\u901a\u7528\u7684\u5546\u4e1a\u8bed\u8a00\uff0c\u652f\u6491\u4e86\u5927\u6e7e\u533a\u5185\u91d1\u878d\u3001\u79d1\u6280\u3001\u7269\u6d41\u7b49\u4e0d\u540c\u9886\u57df\u4e0a\u7684\u9ad8\u8d28\u91cf\u53d1\u5c55\u3002"\u4ed6\u8868\u793a\uff0c\u6df1\u6e2f\u91d1\u878d\u5408\u4f5c\u7d27\u5bc6\uff0c\u6df1\u6e2f\u901a\u7b49\u4e92\u8054\u4e92\u901a\u9879\u76ee\u5bf9\u4e24\u5730\u53d1\u6325\u6bd4\u8f83\u4f18\u52bf\uff0c\u4e92\u8865\u5171\u8d62\uff0c\u52a0\u5f3a\u5bf9\u5468\u8fb9\u533a\u57df\u53d1\u5c55\u7684\u8f90\u5c04\u5e26\u52a8\u4f5c\u7528\u3002\u9999\u6e2f\u653f\u5e9c\u59cb\u7ec8\u5e76\u5c06\u6301\u7eed\u652f\u6301\u7ca4\u6e2f\u6fb3\u4e09\u5730\u4e1a\u754c\u6240\u7ec4\u7ec7\u7684\u4f1a\u8ba1\u4eba\u624d\u4ea4\u6d41\u8ba1\u5212\uff0c\u7ee7\u7eed\u4ece\u91d1\u878d\u548c\u4f1a\u8ba1\u4e1a\u670d\u52a1\u5927\u6e7e\u533a\u7684\u5b9e\u4f53\u7ecf\u6d4e\u53d1\u5c55\u3002 \u6df1\u5733\u524d\u6d77\u6e2f\u6df1\u73b0\u4ee3\u670d\u52a1\u4e1a\u5408\u4f5c\u533a\u7ba1\u7406\u5c40\u8881\u5bcc\u52c7\u526f\u5c40\u957f\u5728\u5f00\u5e55\u81f4\u8f9e\u4e2d\u8be6\u7ec6\u4ecb\u7ecd\u4e86\u524d\u6d77\u7684\u53d1\u5c55\u6210\u7ee9\u53ca\u672a\u6765\u7684\u6218\u7565\u89c4\u5212\uff0c\u4ed6\u8bf4\uff1a"\u7ecf\u8fc7\u5341\u4e09\u5e74\u7684\u53d1\u5c55\uff0c\u524d\u6d77\u5df2\u7ecf\u6210\u4e3a\u56fd\u5185\u53d1\u5c55\u6700\u4f18\uff0c\u7ecf\u6d4e\u52a8\u80fd\u6700\u5f3a\uff0c\u9ad8\u7aef\u4ea7\u4e1a\u6700\u96c6\u4e2d\u7684\u533a\u57df\u4e4b\u4e00\u30022023\u5e74\uff0c\u524d\u6d77\u5b9e\u73b0\u4e86\u5730\u533a\u751f\u4ea7\u603b\u503c\u8fbe\u5230\u4e862464\u4ebf\u5143\uff0c\u8fdb\u51fa\u53e3\u603b\u989d4940\u4ebf\u5143\uff0c\u6240\u6709\u7684\u7ecf\u6d4e\u6307\u6807\u90fd\u5feb\u4e8e\u6df1\u5733\u7684\u5e73\u5747\u589e\u957f\u6c34\u5e73\u3002\u968f\u7740\u4eca\u5929\u516c\u4f1a\u5728\u524d\u6d77\u56fd\u9645\u6570\u5b57\u8d22\u91d1\u4eba\u624d\u5408\u4f5c\u4e2d\u5fc3\u7684\u843d\u5730\uff0c\u5c06\u662f\u524d\u6d77\u73b0\u4ee3\u670d\u52a1\u4e1a\u56fd\u9645\u5316\u3001\u9ad8\u7aef\u5316\u53d1\u5c55\u7684\u5370\u8bc1\u3002" AICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5168\u7403\u9996\u5e2d\u6267\u884c\u5b98\u67cf\u745e\u2022\u6885\u5170\u80af\uff08Barry C Melancon\uff0cCPA, CGMA\uff09\uff0c\u5728\u968f\u540e\u8fdb\u884c\u7684\u9898\u4e3a\u300a\u884c\u4e1a\u7684\u672a\u6765-\u5728\u4e0d\u786e\u5b9a\u7684\u65f6\u4ee3\u4e0b\u6210\u957f\u548c\u53d8\u9769\u300bFuture of the Profession- Transformation and Growth through uncertainty \u7684\u4e3b\u65e8\u6f14\u8bb2\u4e2d\uff0c\u5206\u4eab\u4e86\u4f1a\u8ba1\u548c\u91d1\u878d\u4e13\u4e1a\u4eba\u58eb\u5728\u5e94\u5bf9\u77ed\u671f\u548c\u957f\u671f\u7ecf\u6d4e\u524d\u666f\uff0c\u4ee5\u53ca\u5176\u4ed6\u66f4\u7cfb\u7edf\u6027\u7684\u9a71\u52a8\u56e0\u7d20\u65f6\u5bf9\u884c\u4e1a\u524d\u666f\uff0c\u4ee5\u53ca\u5bf9\u884c\u4e1a\u5468\u671f\u6027\u7684\u5f71\u54cd\u3002\u4ed6\u8868\u793a\uff1a "\u91d1\u878d\u548c\u4f1a\u8ba1\u4ece\u4e1a\u4eba\u5458\u6b63\u5728\u9762\u5bf9\u4e00\u4e2a\u98a0\u8986\u6027\u7684\u65f6\u4ee3\uff0c\u56e0\u6b64\u66f4\u9700\u8981\u6210\u4e3a\u4e3a\u4f01\u4e1a\u9ad8\u8d28\u91cf\u53ef\u6301\u7eed\u53d1\u5c55\u521b\u9020\u4ef7\u503c\u7684\u6838\u5fc3\u529b\u91cf\uff0c\u8fd9\u8981\u6c42\u6211\u4eec\u4e0d\u65ad\u63d0\u9ad8\u6807\u51c6\uff0c\u4e3a\u6240\u670d\u52a1\u7684\u4f01\u4e1a\u548c\u673a\u6784\u63d0\u4f9b\u957f\u671f\u4ef7\u503c\uff0c\u63d0\u4f9b\u8d28\u91cf\u6307\u5bfc\uff0c\u5e76\u4fdd\u62a4\u516c\u4fe1\u529b\u3002" 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