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Thomson\uff08CMA\u3001CSCA\u3001CAE\uff09\u8868\u793a\uff1a&quot;\u6b63\u5982\u6211\u4eec\u5728\u62a5\u544a\u524d\u8a00\u4e2d\u6240\u8bf4\u7684\uff0c\u5185\u90e8\u63a7\u5236\u4e0d\u4ec5\u4ec5\u662f\u786e\u4fdd\u6cd5\u5f8b\u4e0a\u7684\u5408\u89c4\u3002\u5b83\u8fd8\u80fd\u5e2e\u52a9\u7ec4\u7ec7\u5728\u5b9e\u73b0\u6218\u7565\u4e1a\u52a1\u6210\u679c\u7684\u8fc7\u7a0b\u4e2d\u5efa\u7acb\u4fe1\u4efb\u3001\u4fe1\u5fc3\u5e76\u6811\u7acb\u79ef\u6781\u7684\u58f0\u8a89\u3002\u7531\u4e8e\u52a8\u8361\u5e76\u672a\u5448\u73b0\u7f13\u548c\u7684\u8ff9\u8c61\uff0c\u65e0\u8bba\u73b0\u5728\u8fd8\u662f\u672a\u6765\uff0c\u4e0a\u8ff0\u8fd9\u4e9b\u76ee\u6807\u4f1a\u53d8\u5f97\u65e5\u76ca\u91cd\u8981\u3002&quot;<\/p>\n<p>IIA\u603b\u88c1\u517c\u9996\u5e2d\u6267\u884c\u5b98\u3001\u5185\u90e8\u5ba1\u8ba1\u57fa\u91d1\u4f1a\u53d7\u6258\u4eba\u59d4\u5458\u4f1a\u59d4\u5458Anthony J. 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rel=\"nofollow noopener\">www.myima.org\/internalcontrol<\/a><\/p>\n<p><b>\u5173\u4e8e<\/b><b>&nbsp;ACCA: 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href=\"http:\/\/www.accaglobal.com\/\" target=\"_blank\" rel=\"nofollow noopener\">www.accaglobal.com<\/a><br \/>\u4e2d\u6587\uff1a<a href=\"https:\/\/cn.accaglobal.com\/index.html\" target=\"_blank\" rel=\"nofollow noopener\">cn.accaglobal.com<\/a><\/p>\n<p><b>\u5173\u4e8e\u5185\u90e8\u5ba1\u8ba1\u57fa\u91d1\u4f1a\u4e0e\u5185\u90e8\u5ba1\u8ba1\u5e08\u534f\u4f1a\uff1a<\/b><\/p>\n<p>\u5185\u90e8\u5ba1\u8ba1\u57fa\u91d1\u4f1a\u662f\u63a8\u52a8\u5168\u7403\u5185\u90e8\u5ba1\u8ba1\u884c\u4e1a\u53d1\u5c55\u7684\u4e2d\u575a\u529b\u91cf\u3002\u57fa\u91d1\u4f1a\u901a\u8fc7\u8d44\u52a9\u76f8\u5173\u7814\u7a76\uff0c\u4e3a\u5185\u90e8\u5ba1\u8ba1\u4ece\u4e1a\u8005\u53ca\u5229\u76ca\u76f8\u5173\u65b9\u63d0\u4f9b\u6700\u65b0\u6d1e\u89c1\uff0c\u5728\u5168\u7403\u8303\u56f4\u5185\u63a8\u5e7f\u548c\u63d0\u5347\u5185\u90e8\u5ba1\u8ba1\u884c\u4e1a\u7684\u4ef7\u503c\u3002\u6b64\u5916\uff0c\u901a\u8fc7\u57fa\u91d1\u4f1a\u4e0b\u8bbe\u7684\u5b66\u672f\u57fa\u91d1\uff0c\u4e3a\u53c2\u52a0\u5185\u90e8\u5ba1\u8ba1\u5e08\u534f\u4f1a&quot;\u5185\u90e8\u5ba1\u8ba1\u6559\u80b2\u4f19\u4f34\u9879\u76ee&quot;\u7684\u5e08\u751f\u63d0\u4f9b\u5956\u5b66\u91d1\uff0c\u52a9\u529b\u884c\u4e1a\u672a\u6765\u53d1\u5c55\u3002\u66f4\u591a\u4fe1\u606f\u656c\u8bf7\u8bbf\u95ee\uff1a<a href=\"http:\/\/www.theiia.org\/Foundation\" target=\"_blank\" rel=\"nofollow noopener\">www.theiia.org\/Foundation<\/a><\/p>\n<p>\u5185\u90e8\u5ba1\u8ba1\u5e08\u534f\u4f1a\uff08IIA\uff09\u662f\u5185\u90e8\u5ba1\u8ba1\u884c\u4e1a\u6700\u53d7\u8ba4\u53ef\u7684\u884c\u4e1a\u5021\u5bfc\u8005\u3001\u6559\u80b2\u8005\uff0c\u4ee5\u53ca\u76f8\u5173\u6807\u51c6\u3001\u6307\u5357\u3001\u8ba4\u8bc1\u7684\u63d0\u4f9b\u673a\u6784\u3002\u6210\u7acb\u4e8e1941\u5e74\u7684IIA\u76ee\u524d\u670d\u52a1\u5168\u7403170\u591a\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\u8d85\u8fc721\u4e07\u540d\u4f1a\u5458\u3002\u66f4\u591a\u4fe1\u606f\u656c\u8bf7\u8bbf\u95ee\uff1a<a href=\"http:\/\/www.theiia.org\/\" target=\"_blank\" rel=\"nofollow noopener\">www.theiia.org<\/a><\/p>\n<p><b>\u5173\u4e8e<\/b><b>IMA<\/b><\/p>\n<p>IMA\u7ba1\u7406\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08The Institute of Management Accountants\uff09\u6210\u7acb\u4e8e1919\u5e74\uff0c\u662f\u5168\u7403\u9886\u5148\u7684\u56fd\u9645\u7ba1\u7406\u4f1a\u8ba1\u5e08\u7ec4\u7ec7\uff0c\u4e3a\u4f01\u4e1a\u5185\u90e8\u7684\u7ba1\u7406\u548c\u8d22\u52a1\u4e13\u4e1a\u4eba\u58eb\u63d0\u4f9b<span id=\"spanHghlt23c2\">\u6700\u5177\u542b\u91d1\u91cf<\/span>\u7684\u8d44\u683c\u8ba4\u8bc1\u548c\u9ad8\u8d28\u91cf\u7684\u670d\u52a1\u3002\u4f5c\u4e3a\u5168\u7403\u89c4\u6a21\u6700\u5927\u3001\u6700\u53d7\u63a8\u5d07\u7684\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u534f\u4f1a\u4e4b\u4e00\uff0cIMA\u606a\u5b88\u4e3a\u516c\u5171\u5229\u76ca\u670d\u52a1\u7684\u539f\u5219\uff0c\u81f4\u529b\u4e8e\u901a\u8fc7\u5f00\u5c55\u7814\u7a76\u3001CMA&reg;\u8ba4\u8bc1\u3001\u6301\u7eed\u6559\u80b2\u3001\u76f8\u5173\u4e13\u4e1a\u4ea4\u6d41\u4ee5\u53ca\u5021\u5bfc\u6700\u9ad8\u804c\u4e1a\u9053\u5fb7\u6807\u51c6\u7b49\u65b9\u5f0f\uff0c\u8f6c\u53d8\u4f20\u7edf\u8d22\u52a1\u9886\u57df\u7684\u601d\u7ef4\u6a21\u5f0f\uff0c\u670d\u52a1\u5168\u7403\u8d22\u52a1\u7ba1\u7406\u884c\u4e1a\uff0c\u4ece\u800c\u63a8\u52a8\u4f01\u4e1a\u4f18\u5316\u7ee9\u6548\uff0c\u6210\u5c31IMA\u6210\u5458\u4e2a\u4eba\u804c\u4e1a\u53d1\u5c55\u3002<\/p>\n<p>IMA\u5728\u5168\u7403150\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\u3001300\u591a\u4e2a\u5206\u4f1a\u53ca\u7cbe\u82f1\u4ff1\u4e50\u90e8\u4e2d\u5df2\u62e5\u6709\u8d85\u8fc7140,000\u540d\u6210\u5458\u3002\u603b\u90e8\u8bbe\u5728\u7f8e\u56fd\u65b0\u6cfd\u897f\u5dde\uff0c\u901a\u8fc7\u8bbe\u7acb\u5728\u745e\u58eb\u82cf\u9ece\u4e16\u3001\u963f\u8054\u914b\u8fea\u62dc\u3001\u8377\u5170\u963f\u59c6\u65af\u7279\u4e39\u3001\u5370\u5ea6\u73ed\u52a0\u7f57\u5c14\u548c\u4e2d\u56fd\u5317\u4eac\u3001\u4e0a\u6d77\u3001\u6df1\u5733\u3001\u6210\u90fd\u3001\u6b66\u6c49\u7684\u529e\u516c\u5ba4\u4e3aIMA\u6210\u5458\u63d0\u4f9b\u672c\u5730\u5316\u670d\u52a1\u3002<\/p>\n<p>\u81ea2007\u5e74\u8fdb\u5165\u4e2d\u56fd\u4ee5\u6765\uff0cIMA\u53d1\u5c55\u8fc5\u901f\uff0c\u5df2\u7ecf\u6210\u4e3a\u51dd\u805a\u8d22\u52a1\u9ad8\u7ba1\u548c\u4f01\u4e1a\u51b3\u7b56\u5236\u5b9a\u8005\u7684\u9ad8\u7aef\u5e73\u53f0\u3002\u5982\u4eca\uff0cIMA\u6210\u5458\u5e7f\u6cdb\u5206\u5e03\u4e8e\u5de5\u5546\u754c\u3001\u5b66\u672f\u754c\u3001\u653f\u5e9c\u90e8\u95e8\u4ee5\u53ca\u5404\u7c7b\u975e\u8425\u5229\u673a\u6784\uff0c\u8fd9\u4e9b\u8d22\u52a1\u4e13\u4e1a\u4eba\u58eb\u51ed\u501f\u5176\u5148\u8fdb\u7684\u8d22\u52a1\u7406\u5ff5\u3001\u51fa\u8272\u7684\u6218\u7565\u601d\u7ef4\u3001\u5353\u8d8a\u7684\u7ba1\u7406\u80fd\u529b\u548c\u4e25\u683c\u7684\u804c\u4e1a\u9053\u5fb7\u6807\u51c6\uff0c\u4e0d\u65ad\u63a8\u8fdb\u4f01\u4e1a\u548c\u673a\u6784\u6574\u4f53\u7ee9\u6548\u7684\u63d0\u5347\u3002<\/p>\n<p>\u4e86\u89e3\u66f4\u591a\u8d44\u8baf\uff0c\u656c\u8bf7\u8bbf\u95eeIMA\u7f51\u7ad9\uff1a<\/p>\n<p>\u82f1\u6587\uff1a<a href=\"https:\/\/www.imanet.org\/\" target=\"_blank\" rel=\"nofollow noopener\">https:\/\/www.imanet.org\/<\/a><br \/>\u4e2d\u6587\uff1a<a href=\"https:\/\/www.imachina.org.cn\/\" target=\"_blank\" rel=\"nofollow noopener\">https:\/\/www.imachina.org.cn\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5317\u4eac2022\u5e747\u67086\u65e5 \/\u7f8e\u901a\u793e\/ &#8212; ACCA\uff08\u7279\u8bb8\u516c\u8ba4\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff09\u3001IAF\uff08\u5185\u90e8\u5ba1\u8ba1\u57fa\u91d1\u4f1a\uff09\u548cIMA\uff08IMA\u7ba1\u7406\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u53d1\u5e03\u7684\u4e00\u4efd\u6700\u65b0\u62a5\u544a\u663e\u793a\uff0c\u5f53\u524d\u5404\u79cd\u5916\u90e8\u538b\u529b\u56e0\u7d20\u5bf9\u7ec4\u7ec7\u5185\u90e8\u63a7\u5236\u7684\u76ee\u7684\u548c\u6709\u6548\u6027\u6784\u6210\u4e86\u524d\u6240\u672a\u6709\u7684\u6311\u6218\u3002 \u5728\u8fd9\u4efd\u540d\u4e3a&quot;\u5185\u90e8\u63a7\u5236\u4e0e\u7ec4\u7ec7\u5b9e\u4f53\u53d8\u9769&quot;\uff08Internal Control and 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