\u5728\u62a5\u544a\u64b0\u5199\u8fc7\u7a0b\u4e2d\uff0c\u53cc\u65b9\u5c31\u76f8\u5173\u8bae\u9898\u8fdb\u884c\u4e86\u591a\u6b21\u5168\u7403\u6027\u8c03\u7814\u5e76\u7ec4\u7ec7\u4e86\u591a\u573a\u865a\u62df\u5706\u684c\u4f1a\u8bae\uff0c\u4ece\u4e2d\u6536\u96c6\u4e86\u8be6\u5b9e\u7684\u53cd\u9988\u3002\u62a5\u544a\u6307\u51fa\uff0cCFO\u804c\u80fd\u7684\u6f14\u53d8\u4ecd\u5728\u7ee7\u7eed\u4e14\u804c\u8d23\u8303\u56f4\u65e5\u76ca\u6269\u5927\uff0c\u800c\u5168\u7403\u65b0\u51a0\u75ab\u60c5\u5219\u6210\u4e3a\u4e86CFO\u804c\u80fd\u6f14\u53d8\u7684\u80cc\u540e\u63a8\u624b\u3002<\/p>\n \u4e3a\u4e86\u8bc4\u4f30CFO\u804c\u80fd\u7684\u6f14\u53d8\u7a0b\u5ea6\uff0cIMA\u548cACCA\u5728\u62a5\u544a\u4e2d\u63d0\u51fa\u4e86\u4e0eCFO\u804c\u80fd\u76f8\u5173\u7684\u516d\u9879\u5047\u8bbe\uff0c\u4f9b\u53d7\u8bbf\u8005\u8003\u8651\u659f\u914c\u3002<\/p>\n #<\/strong> CFO\u5c06\u4e3b\u8981\u4e13\u6ce8\u4e8e\u5229\u76ca\u76f8\u5173\u8005\u548c\u6295\u8d44\u8005\u7ba1\u7406\uff0c\u800c\u975e\u8d44\u4ea7\u5b89\u5168\u4fdd\u969c\u53ca\u62a5\u544a\u4e8b\u5b9c<\/strong><\/p>\n #<\/strong> CFO\u5c06\u62c5\u8d1f\u8d77\u6218\u7565\u5236\u5b9a\u3001\u786e\u8ba4\u548c\u6267\u884c\u7684\u9996\u8981\u8d23\u4efb<\/strong><\/p>\n #<\/strong> CFO\u7684\u804c\u80fd\u4fa7\u91cd\u70b9\u6b63\u4ece\u4e3b\u8981\u57fa\u4e8e\u5386\u53f2\u4fe1\u606f\u7684\u6210\u672c\u63a7\u5236\u8f6c\u5411\u589e\u957f\u4f18\u5316<\/strong><\/p>\n #<\/strong> CFO\u804c\u80fd\u5c06\u6db5\u76d6\u5bf9\u6240\u5728\u7ec4\u7ec7\u6218\u7565\u76ee\u6807\u5404\u4e2a\u65b9\u9762\u7684\u8bc4\u4ef7<\/strong><\/p>\n #<\/strong> CFO\u5c06\u901a\u8fc7\u63d0\u4f9b\u524d\u77bb\u6027\u6d1e\u5bdf\uff0c\u800c\u975e\u56de\u987e\u6027\u62a5\u544a\uff0c\u5b9e\u73b0\u7ec4\u7ec7\u4ef7\u503c\u6700\u5927\u5316\u3002<\/strong><\/p>\n #<\/strong> CFO\u65e5\u76ca\u5c06\u62c5\u4efbCEO\u4f5c\u4e3a\u5176\u804c\u4e1a\u53d1\u5c55\u7684\u664b\u5347\u76ee\u6807<\/strong><\/p>\n IMA\u7814\u7a76\u4e0e\u653f\u7b56\u526f\u603b\u88c1\u745e\u592b·\u52b3\u68ee\uff08Raef Lawson\uff0c\u535a\u58eb\u3001CMA\u3001CPA\uff09\u8868\u793a\uff1a“\u8fc7\u53bb\u51e0\u4e2a\u6708\u53d1\u751f\u7684\u4e00\u7cfb\u5217\u4e8b\u4ef6\u5df2\u7ecf\u5e76\u5c06\u7ee7\u7eed\u6539\u53d8\u8d22\u52a1\u57fa\u672c\u9762\u56e0\u7d20\uff0c\u7279\u522b\u662f\u4e0eCFO\u804c\u80fd\u76f8\u5173\u7684\u57fa\u672c\u9762\u56e0\u7d20\u3002”“\u6211\u4eec\u7684\u7814\u7a76\u7ed3\u8bba\u8868\u660e\uff0cCFO\u5df2\u4e0d\u518d\u4ec5\u4ec5\u88ab\u89c6\u4e3a\u8d22\u52a1\u9886\u5bfc\u8005\u3002\u5728\u6cbb\u7406\u3001\u98ce\u9669\u7ba1\u7406\u3001\u4e1a\u52a1\u53d8\u9769\u3001\u4e1a\u52a1\u97e7\u6027\u53ca\u6280\u672f\u53d1\u5c55\u7b49\u8bf8\u591a\u65b9\u9762\uff0cCFO\u540c\u6837\u88ab\u7ec4\u7ec7\u5bc4\u4e88\u539a\u671b\u3002”<\/p>\n \u6b64\u6b21\u8c03\u7814\u9762\u54111,152\u540dACCA\u548cIMA\u6210\u5458\u53ca\u591a\u4f4d\u5305\u62ecCFO\u548cCEO\u5728\u5185\u7684\u5168\u7403\u865a\u62df\u5706\u684c\u4f1a\u8bae\u4e0e\u4f1a\u8005\u3002\u53d7\u8bbf\u8005\u8868\u793a\uff0c\u5927\u591a\u6570\u5047\u8bbe\u5df2\u7136\u6210\u4e3a\u4e8b\u5b9e\u3002\u83b7\u5f97\u53d7\u8bbf\u8005\u8ba4\u540c\u7a0b\u5ea6\u6700\u9ad8\u7684\u5047\u8bbe\u662fCFO\u5c06\u5728\u6218\u7565\u6267\u884c\u65b9\u9762\u626e\u6f14\u65e5\u76ca\u91cd\u8981\u7684\u89d2\u8272\uff0c\u800c\u8ba4\u540c\u7a0b\u5ea6\u6700\u4f4e\u7684\u5047\u8bbe\u662fCFO\u5c06\u6210\u4e3aCEO\u4f5c\u4e3a\u804c\u4e1a\u664b\u5347\u76ee\u6807\uff0c\u4f46\u591a\u6570\u53d7\u8bbf\u8005\u8ba4\u4e3a\u8fd9\u4e00\u8d8b\u52bf\u5c06\u6108\u53d1\u660e\u663e\u3002<\/p>\n \u6b64\u5916\uff0c72%\u7684\u53d7\u8bbf\u8005\u8ba4\u4e3a\uff0cCFO\u804c\u80fd\u7684\u91cd\u8981\u6027\u5c06\u5728\u672a\u6765\u4e09\u5230\u4e94\u5e74\u5185\u51fa\u73b0“\u63d0\u5347\u6216\u663e\u8457\u63d0\u5347”\u3002\u4f34\u968f\u7740\u804c\u8d23\u8303\u56f4\u7684\u6269\u5927\uff0c\u8d22\u4f1a\u9ad8\u7ba1\u5fc5\u987b\u81f4\u529b\u4e8e\u6253\u9020\u540e\u5907\u4eba\u624d\u961f\u4f0d\uff0c\u6ee1\u8db3\u7ec4\u7ec7\u7684\u672a\u6765\u9700\u6c42\u3002<\/p>\n ACCA\u4f01\u4e1a\u7ba1\u7406\u4e3b\u7ba1\u514b\u83b1\u592b·\u97e6\u4f2f\uff08Clive Webb\uff09\u8868\u793a\uff1a“\u5982\u4eca\u7684CFO\u517c\u5177\u6218\u7565\u4e0e\u524d\u77bb\u601d\u7ef4\uff0c\u4e0d\u518d\u53d7\u6240\u5728\u7ec4\u7ec7\u7684\u8d22\u52a1\u4e8b\u52a1\u6240\u9650\u3002”“2012\u5e74\uff0cACCA\u548cIMA\u9996\u5ea6\u8054\u624b\u5bf9CFO\u804c\u80fd\u53ca\u5176\u8f6c\u53d8\u5f00\u5c55\u8ffd\u8e2a\u3002\u5373\u4fbf\u5168\u7403\u88ab\u65b0\u51a0\u75ab\u60c5\u6240\u7b3c\u7f69\uff0cCFO\u4ecd\u662f\u63a8\u52a8\u5404\u7ec4\u7ec7\u589e\u957f\u7684\u91cd\u8981\u529b\u91cf\u3002\u4f34\u968f\u7740\u804c\u80fd\u8303\u56f4\u7684\u6269\u5927\uff0c\u751a\u81f3\u53ef\u80fd\u65e5\u540e\u8d70\u4e0aCEO\u5c97\u4f4d\uff0c\u5982\u4eca\u7684CFO\u5177\u5907\u4e86\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u4e3a\u5168\u9762\u7684\u6280\u80fd\u5e76\u5c06\u7ee7\u7eed\u4e13\u6ce8\u4e8e\u6280\u80fd\u7684\u63d0\u5347\u3002”<\/p>\n \u76f8\u5173\u94fe\u63a5 :<\/p>\n http:\/\/www.imachina.org.cn<\/p>\n","protected":false},"excerpt":{"rendered":" \u5317\u4eac2020\u5e7412\u670814\u65e5 \/\u7f8e\u901a\u793e\/ — \u7f8e\u56fd\u7ba1\u7406\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08IMA\uff09\u548c\u7279\u8bb8\u516c\u8ba4\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08ACCA\uff09\u8fd1\u65e5\u8054\u8882\u53d1\u5e03\u9898\u4e3a“\u672a\u6765\u7684\u9996\u5e2d\u8d22\u52a1\u5b98”\u7814\u7a76\u62a5\u544a\u3002\u62a5\u544a\u6307\u51fa\uff0c\u5728\u5168\u7403\u65b0\u51a0\u75ab\u60c5\u5f71\u54cd\u4e0b\uff0c\u9996\u5e2d\u8d22\u52a1\u5b98\uff08CFO\uff09\u804c\u80fd\u6b63\u52a0\u901f\u8f6c\u53d8\u3002 IMA\u548cACCA\u8054\u8882\u53d1\u5e03\u9898\u4e3a“\u672a\u6765\u7684\u9996\u5e2d\u8d22\u52a1\u5b98”\u7814\u7a76\u62a5\u544a \u5728\u62a5\u544a\u64b0\u5199\u8fc7\u7a0b\u4e2d\uff0c\u53cc\u65b9\u5c31\u76f8\u5173\u8bae\u9898\u8fdb\u884c\u4e86\u591a\u6b21\u5168\u7403\u6027\u8c03\u7814\u5e76\u7ec4\u7ec7\u4e86\u591a\u573a\u865a\u62df\u5706\u684c\u4f1a\u8bae\uff0c\u4ece\u4e2d\u6536\u96c6\u4e86\u8be6\u5b9e\u7684\u53cd\u9988\u3002\u62a5\u544a\u6307\u51fa\uff0cCFO\u804c\u80fd\u7684\u6f14\u53d8\u4ecd\u5728\u7ee7\u7eed\u4e14\u804c\u8d23\u8303\u56f4\u65e5\u76ca\u6269\u5927\uff0c\u800c\u5168\u7403\u65b0\u51a0\u75ab\u60c5\u5219\u6210\u4e3a\u4e86CFO\u804c\u80fd\u6f14\u53d8\u7684\u80cc\u540e\u63a8\u624b\u3002 \u4e3a\u4e86\u8bc4\u4f30CFO\u804c\u80fd\u7684\u6f14\u53d8\u7a0b\u5ea6\uff0cIMA\u548cACCA\u5728\u62a5\u544a\u4e2d\u63d0\u51fa\u4e86\u4e0eCFO\u804c\u80fd\u76f8\u5173\u7684\u516d\u9879\u5047\u8bbe\uff0c\u4f9b\u53d7\u8bbf\u8005\u8003\u8651\u659f\u914c\u3002 # CFO\u5c06\u4e3b\u8981\u4e13\u6ce8\u4e8e\u5229\u76ca\u76f8\u5173\u8005\u548c\u6295\u8d44\u8005\u7ba1\u7406\uff0c\u800c\u975e\u8d44\u4ea7\u5b89\u5168\u4fdd\u969c\u53ca\u62a5\u544a\u4e8b\u5b9c # CFO\u5c06\u62c5\u8d1f\u8d77\u6218\u7565\u5236\u5b9a\u3001\u786e\u8ba4\u548c\u6267\u884c\u7684\u9996\u8981\u8d23\u4efb # CFO\u7684\u804c\u80fd\u4fa7\u91cd\u70b9\u6b63\u4ece\u4e3b\u8981\u57fa\u4e8e\u5386\u53f2\u4fe1\u606f\u7684\u6210\u672c\u63a7\u5236\u8f6c\u5411\u589e\u957f\u4f18\u5316 # CFO\u804c\u80fd\u5c06\u6db5\u76d6\u5bf9\u6240\u5728\u7ec4\u7ec7\u6218\u7565\u76ee\u6807\u5404\u4e2a\u65b9\u9762\u7684\u8bc4\u4ef7 # CFO\u5c06\u901a\u8fc7\u63d0\u4f9b\u524d\u77bb\u6027\u6d1e\u5bdf\uff0c\u800c\u975e\u56de\u987e\u6027\u62a5\u544a\uff0c\u5b9e\u73b0\u7ec4\u7ec7\u4ef7\u503c\u6700\u5927\u5316\u3002 # CFO\u65e5\u76ca\u5c06\u62c5\u4efbCEO\u4f5c\u4e3a\u5176\u804c\u4e1a\u53d1\u5c55\u7684\u664b\u5347\u76ee\u6807 IMA\u7814\u7a76\u4e0e\u653f\u7b56\u526f\u603b\u88c1\u745e\u592b·\u52b3\u68ee\uff08Raef Lawson\uff0c\u535a\u58eb\u3001CMA\u3001CPA\uff09\u8868\u793a\uff1a“\u8fc7\u53bb\u51e0\u4e2a\u6708\u53d1\u751f\u7684\u4e00\u7cfb\u5217\u4e8b\u4ef6\u5df2\u7ecf\u5e76\u5c06\u7ee7\u7eed\u6539\u53d8\u8d22\u52a1\u57fa\u672c\u9762\u56e0\u7d20\uff0c\u7279\u522b\u662f\u4e0eCFO\u804c\u80fd\u76f8\u5173\u7684\u57fa\u672c\u9762\u56e0\u7d20\u3002”“\u6211\u4eec\u7684\u7814\u7a76\u7ed3\u8bba\u8868\u660e\uff0cCFO\u5df2\u4e0d\u518d\u4ec5\u4ec5\u88ab\u89c6\u4e3a\u8d22\u52a1\u9886\u5bfc\u8005\u3002\u5728\u6cbb\u7406\u3001\u98ce\u9669\u7ba1\u7406\u3001\u4e1a\u52a1\u53d8\u9769\u3001\u4e1a\u52a1\u97e7\u6027\u53ca\u6280\u672f\u53d1\u5c55\u7b49\u8bf8\u591a\u65b9\u9762\uff0cCFO\u540c\u6837\u88ab\u7ec4\u7ec7\u5bc4\u4e88\u539a\u671b\u3002” \u6b64\u6b21\u8c03\u7814\u9762\u54111,152\u540dACCA\u548cIMA\u6210\u5458\u53ca\u591a\u4f4d\u5305\u62ecCFO\u548cCEO\u5728\u5185\u7684\u5168\u7403\u865a\u62df\u5706\u684c\u4f1a\u8bae\u4e0e\u4f1a\u8005\u3002\u53d7\u8bbf\u8005\u8868\u793a\uff0c\u5927\u591a\u6570\u5047\u8bbe\u5df2\u7136\u6210\u4e3a\u4e8b\u5b9e\u3002\u83b7\u5f97\u53d7\u8bbf\u8005\u8ba4\u540c\u7a0b\u5ea6\u6700\u9ad8\u7684\u5047\u8bbe\u662fCFO\u5c06\u5728\u6218\u7565\u6267\u884c\u65b9\u9762\u626e\u6f14\u65e5\u76ca\u91cd\u8981\u7684\u89d2\u8272\uff0c\u800c\u8ba4\u540c\u7a0b\u5ea6\u6700\u4f4e\u7684\u5047\u8bbe\u662fCFO\u5c06\u6210\u4e3aCEO\u4f5c\u4e3a\u804c\u4e1a\u664b\u5347\u76ee\u6807\uff0c\u4f46\u591a\u6570\u53d7\u8bbf\u8005\u8ba4\u4e3a\u8fd9\u4e00\u8d8b\u52bf\u5c06\u6108\u53d1\u660e\u663e\u3002 \u6b64\u5916\uff0c72%\u7684\u53d7\u8bbf\u8005\u8ba4\u4e3a\uff0cCFO\u804c\u80fd\u7684\u91cd\u8981\u6027\u5c06\u5728\u672a\u6765\u4e09\u5230\u4e94\u5e74\u5185\u51fa\u73b0“\u63d0\u5347\u6216\u663e\u8457\u63d0\u5347”\u3002\u4f34\u968f\u7740\u804c\u8d23\u8303\u56f4\u7684\u6269\u5927\uff0c\u8d22\u4f1a\u9ad8\u7ba1\u5fc5\u987b\u81f4\u529b\u4e8e\u6253\u9020\u540e\u5907\u4eba\u624d\u961f\u4f0d\uff0c\u6ee1\u8db3\u7ec4\u7ec7\u7684\u672a\u6765\u9700\u6c42\u3002 ACCA\u4f01\u4e1a\u7ba1\u7406\u4e3b\u7ba1\u514b\u83b1\u592b·\u97e6\u4f2f\uff08Clive Webb\uff09\u8868\u793a\uff1a“\u5982\u4eca\u7684CFO\u517c\u5177\u6218\u7565\u4e0e\u524d\u77bb\u601d\u7ef4\uff0c\u4e0d\u518d\u53d7\u6240\u5728\u7ec4\u7ec7\u7684\u8d22\u52a1\u4e8b\u52a1\u6240\u9650\u3002”“2012\u5e74\uff0cACCA\u548cIMA\u9996\u5ea6\u8054\u624b\u5bf9CFO\u804c\u80fd\u53ca\u5176\u8f6c\u53d8\u5f00\u5c55\u8ffd\u8e2a\u3002\u5373\u4fbf\u5168\u7403\u88ab\u65b0\u51a0\u75ab\u60c5\u6240\u7b3c\u7f69\uff0cCFO\u4ecd\u662f\u63a8\u52a8\u5404\u7ec4\u7ec7\u589e\u957f\u7684\u91cd\u8981\u529b\u91cf\u3002\u4f34\u968f\u7740\u804c\u80fd\u8303\u56f4\u7684\u6269\u5927\uff0c\u751a\u81f3\u53ef\u80fd\u65e5\u540e\u8d70\u4e0aCEO\u5c97\u4f4d\uff0c\u5982\u4eca\u7684CFO\u5177\u5907\u4e86\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u4e3a\u5168\u9762\u7684\u6280\u80fd\u5e76\u5c06\u7ee7\u7eed\u4e13\u6ce8\u4e8e\u6280\u80fd\u7684\u63d0\u5347\u3002” \u76f8\u5173\u94fe\u63a5 : http:\/\/www.imachina.org.cn… Read 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