{"id":78089,"date":"2022-08-31T18:33:00","date_gmt":"2022-08-31T11:33:00","guid":{"rendered":"https:\/\/www.xinwengao.com\/cn\/pr\/2022083118330078089"},"modified":"2022-08-31T22:17:00","modified_gmt":"2022-08-31T14:17:00","slug":"ima%e6%80%bb%e8%a3%81%e5%85%bc%e9%a6%96%e5%b8%ad%e6%89%a7%e8%a1%8c%e5%ae%98%e6%9d%b0%e5%bc%97%e9%87%8c-%e6%b1%a4%e5%a7%86%e6%a3%ae%e5%b0%86%e4%ba%8e2023%e5%b9%b4%e5%88%9d%e9%80%80%e4%bc%91","status":"publish","type":"post","link":"https:\/\/www.xinwengao.com\/cn\/pr\/2022083118330078089","title":{"rendered":"IMA\u603b\u88c1\u517c\u9996\u5e2d\u6267\u884c\u5b98\u6770\u5f17\u91cc-\u6c64\u59c6\u68ee\u5c06\u4e8e2023\u5e74\u521d\u9000\u4f11"},"content":{"rendered":"

 — \u5728\u4efb\u671f\u95f4\uff0c\u7387\u9886IMA\u5b9e\u73b0\u4e86\u53f2\u65e0\u524d\u4f8b\u7684\u589e\u957f\uff1b\u5168\u7403\u5f71\u54cd\u529b\u5927\u5927\u63d0\u5347<\/b><\/p>\n

\u5317\u4eac<\/span>2022\u5e748\u670831\u65e5<\/span> \/\u7f8e\u901a\u793e\/ — IMA\u7ba1\u7406\u4f1a\u8ba1\u5e08\u534f\u4f1a\u6b63\u5f0f\u5ba3\u5e03\uff0c\u62c5\u4efb\u534f\u4f1a\u603b\u88c1\u517c\u9996\u5e2d\u6267\u884c\u5b98\u8fd115\u5e74\u65f6\u95f4\u7684\u6770\u5f17\u91cc·\u6c64\u59c6\u68ee\uff08Jeffrey Thomson\uff09\u5148\u751f\u5c06\u4e8e2023\u5e74\u521d\u9000\u4f11\u3002\u5728\u6c64\u59c6\u68ee\u5148\u751f\u7684\u6770\u51fa\u9886\u5bfc\u4e0b\uff0cIMA\u5b9e\u73b0\u4e86\u5907\u53d7\u77a9\u76ee\u7684\u8f6c\u578b\u53ca\u53f2\u65e0\u524d\u4f8b\u7684\u589e\u957f\uff0c\u534f\u4f1a\u5f71\u54cd\u529b\u3001\u884c\u4e1a\u58f0\u8a89\u53ca\u91cd\u8981\u6027\u5747\u5728\u5168\u7403\u8303\u56f4\u5185\u5927\u5927\u63d0\u5347\u3002<\/p>\n

\n

\"\"<\/a>
<\/span><\/p>\n<\/p><\/div>\n

"\u5728IMA\u9762\u4e34\u8f6c\u6298\u7684\u7d27\u8981\u5173\u5934\uff0c\u6c64\u59c6\u68ee\u5148\u751f\u51ed\u501f\u5353\u8d8a\u7684\u9886\u5bfc\u529b\uff0c\u4e0d\u4f46\u7387\u9886IMA\u5b9e\u73b0\u4e86\u6218\u7565\u8f6c\u578b\uff0c\u5e76\u4e14\u4ee5CMA\u7ba1\u7406\u4f1a\u8ba1\u5e08\u8ba4\u8bc1\u548c\u6301\u7eed\u6559\u80b2\u4e3a\u63a8\u624b\uff0c\u7740\u529b\u6ee1\u8db3\u5168\u7403\u65b0\u5174\u5e02\u573a\u8d22\u4f1a\u4e13\u4e1a\u4eba\u58eb\u7684\u9700\u6c42\uff0c\u4e3a\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u6ce8\u5165\u4e86\u53d1\u5c55\u52a8\u529b\uff0c" IMA 2022-2023\u8d22\u5e74\u5168\u7403\u8463\u4e8b\u4f1a\u4e3b\u5e2d\u683c\u6e29·\u8303·\u4f2f\u6069\uff08Gwen van Berne\uff09\u8bc4\u4ef7\u9053\u3002"\u6c64\u59c6\u68ee\u5148\u751f\u4e00\u76f4\u81f4\u529b\u4e8e\u63a8\u52a8\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u53d1\u5c55\u3002\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u5bf9\u4e8e\u8d22\u4f1a\u4eba\u58eb\u7684\u804c\u4e1a\u751f\u6daf\u3001\u7ec4\u7ec7\u53d1\u5c55\u4e43\u81f3\u793e\u4f1a\u8fdb\u6b65\u6709\u7740\u79ef\u6781\u7684\u5f71\u54cd\u3002"<\/p>\n

\u6c64\u59c6\u68ee\u5148\u751f\u4e8e2005\u5e74\u52a0\u5165IMA\uff0c\u65f6\u4efb\u7814\u7a76\u90e8\u526f\u603b\u88c1\u3002\u5728\u6b64\u671f\u95f4\uff0c\u6c64\u59c6\u68ee\u5148\u751f\u7740\u529b\u6253\u9020IMA\u524d\u6cbf\u7814\u7a76\u6210\u679c\u548c\u601d\u60f3\u9886\u5bfc\u529b\uff0c\u4e3a\u7ba1\u7406\u4f1a\u8ba1\u4e13\u4e1a\u77e5\u8bc6\u4f53\u7cfb\u7684\u53d1\u5c55\u505a\u51fa\u4e86\u91cd\u8981\u8d21\u732e\u3002IMA\u5728\u6280\u672f\u4e0e\u6570\u636e\u5206\u6790\uff0c\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u62ab\u9732\u4e0e\u7ba1\u7406\uff0c\u591a\u6837\u6027\u3001\u5e73\u7b49\u6027\u4e0e\u5305\u5bb9\u6027\u7b49\u591a\u4e2a\u65b0\u5174\u9886\u57df\u5747\u5efa\u6811\u9887\u4e30\u3002\u6c64\u59c6\u68ee\u5148\u751f\u53d1\u8868\u8fc7\u4e13\u4e1a\u6587\u7ae0\u6570\u7bc7\u3001\u4e2a\u4eba\u4e13\u8457\u4e00\u672c\uff0c\u5e76\u66fe\u56f4\u7ed5\u98ce\u9669\u7ba1\u7406\u3001\u5185\u90e8\u63a7\u5236\u548c\u516c\u53f8\u6cbb\u7406\u7b49\u8bdd\u9898\u5411\u7f8e\u56fd\u56fd\u4f1a\u4f5c\u62a5\u544a\u3002\u6b64\u5916\uff0c\u6c64\u59c6\u68ee\u5148\u751f\u79ef\u6781\u4fc3\u6210IMA\u4e0e\u8d22\u4f1a\u884c\u4e1a\u4e13\u4e1a\u673a\u6784\u7684\u5408\u4f5c\uff0c\u5e76\u4f5c\u4e3aIMA\u4ee3\u8868\u5728\u591a\u5bb6\u673a\u6784\u7684\u8463\u4e8b\u4f1a\u4e2d\u4efb\u804c\uff0c\u5305\u62ec\u7f8e\u56fd\u53cd\u865a\u5047\u8d22\u52a1\u62a5\u544a\u59d4\u5458\u4f1a\u4e0b\u5c5e\u53d1\u8d77\u4eba\u59d4\u5458\u4f1a\uff08COSO\uff09\u3001\u56fd\u9645\u4f1a\u8ba1\u5e08\u8054\u5408\u4f1a\uff08IFAC\uff09\u548c\u56fd\u9645\u7efc\u5408\u62a5\u544a\u59d4\u5458\u4f1a\uff08IIRC\uff09\u3002<\/p>\n

\u6c64\u59c6\u68ee\u5148\u751f\u8fde\u7eed\u591a\u5e74\u8363\u767bAccounting Today\u8bc4\u9009\u7684"\u6700\u5177\u5f71\u54cd\u529b\u767e\u4eba\u540d\u5355"\uff0c\u66fe\u83b7\u9881Trust Across America\u7ec8\u8eab\u6210\u5c31\u5956\uff0c\u5e76\u5165\u9009\u4e86\u65b0\u6cfd\u897f\u5dde\u5546\u4e1a\u5a92\u4f53NJBIZ"\u8d22\u4f1a\u884c\u4e1a\u6700\u5177\u5f71\u54cd\u529b\u4eba\u726950\u5f3a"\u699c\u5355\u3002IMA\u5728\u5176\u9886\u5bfc\u4e0b\u4e5f\u65a9\u83b7\u4e86\u591a\u4e2a\u884c\u4e1a\u5956\u9879\uff0c\u5982\u5e74\u5ea6\u6700\u4f73\u96c7\u4e3b\u548c\u5e74\u5ea6\u6700\u4f73\u4e13\u4e1a\u673a\u6784\u3002<\/p>\n

"\u6211\u975e\u5e38\u8363\u5e78\u80fd\u591f\u5728IMA\u53f2\u4e0a\u7684\u4e00\u6bb5\u5173\u952e\u65f6\u671f\u4e3a\u534f\u4f1a\u3001\u4e3a\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u53d1\u5c55\u8d21\u732e\u4e00\u4efd\u529b\u91cf\uff0c\u8fd9\u8ba9\u6211\u6709\u673a\u4f1a\u4fc3\u8fdb\u8d22\u4f1a\u4e13\u4e1a\u4eba\u58eb\u7684\u804c\u4e1a\u53d1\u5c55\uff0c\u63a8\u52a8\u4f01\u4e1a\u6700\u4f73\u5b9e\u8df5\u7684\u5206\u4eab\u5e94\u7528\u3002" \u6c64\u59c6\u68ee\u5148\u751f\u8868\u793a\uff0c "\u6700\u91cd\u8981\u7684\u662f\uff0c\u5728\u5f53\u4e0b\u5145\u6ee1\u4e0d\u786e\u5b9a\u6027\u7684\u65f6\u4ee3\uff0c\u6211\u80fd\u591f\u4e0e\u4f17\u591a\u4f18\u79c0\u7684\u5fd7\u613f\u8005\u3001\u5408\u4f5c\u4f19\u4f34\u53ca\u540c\u4e8b\u4e00\u9053\uff0c\u5171\u540c\u4e3a\u63a8\u52a8\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u7684\u53d1\u5c55\u800c\u524d\u884c\u3002"<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

 — \u5728\u4efb\u671f\u95f4\uff0c\u7387\u9886IMA\u5b9e\u73b0\u4e86\u53f2\u65e0\u524d\u4f8b\u7684\u589e\u957f\uff1b\u5168\u7403\u5f71\u54cd\u529b\u5927\u5927\u63d0\u5347 \u5317\u4eac2022\u5e748\u670831\u65e5 \/\u7f8e\u901a\u793e\/ — IMA\u7ba1\u7406\u4f1a\u8ba1\u5e08\u534f\u4f1a\u6b63\u5f0f\u5ba3\u5e03\uff0c\u62c5\u4efb\u534f\u4f1a\u603b\u88c1\u517c\u9996\u5e2d\u6267\u884c\u5b98\u8fd115\u5e74\u65f6\u95f4\u7684\u6770\u5f17\u91cc·\u6c64\u59c6\u68ee\uff08Jeffrey Thomson\uff09\u5148\u751f\u5c06\u4e8e2023\u5e74\u521d\u9000\u4f11\u3002\u5728\u6c64\u59c6\u68ee\u5148\u751f\u7684\u6770\u51fa\u9886\u5bfc\u4e0b\uff0cIMA\u5b9e\u73b0\u4e86\u5907\u53d7\u77a9\u76ee\u7684\u8f6c\u578b\u53ca\u53f2\u65e0\u524d\u4f8b\u7684\u589e\u957f\uff0c\u534f\u4f1a\u5f71\u54cd\u529b\u3001\u884c\u4e1a\u58f0\u8a89\u53ca\u91cd\u8981\u6027\u5747\u5728\u5168\u7403\u8303\u56f4\u5185\u5927\u5927\u63d0\u5347\u3002 "\u5728IMA\u9762\u4e34\u8f6c\u6298\u7684\u7d27\u8981\u5173\u5934\uff0c\u6c64\u59c6\u68ee\u5148\u751f\u51ed\u501f\u5353\u8d8a\u7684\u9886\u5bfc\u529b\uff0c\u4e0d\u4f46\u7387\u9886IMA\u5b9e\u73b0\u4e86\u6218\u7565\u8f6c\u578b\uff0c\u5e76\u4e14\u4ee5CMA\u7ba1\u7406\u4f1a\u8ba1\u5e08\u8ba4\u8bc1\u548c\u6301\u7eed\u6559\u80b2\u4e3a\u63a8\u624b\uff0c\u7740\u529b\u6ee1\u8db3\u5168\u7403\u65b0\u5174\u5e02\u573a\u8d22\u4f1a\u4e13\u4e1a\u4eba\u58eb\u7684\u9700\u6c42\uff0c\u4e3a\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u6ce8\u5165\u4e86\u53d1\u5c55\u52a8\u529b\uff0c" IMA 2022-2023\u8d22\u5e74\u5168\u7403\u8463\u4e8b\u4f1a\u4e3b\u5e2d\u683c\u6e29·\u8303·\u4f2f\u6069\uff08Gwen van Berne\uff09\u8bc4\u4ef7\u9053\u3002"\u6c64\u59c6\u68ee\u5148\u751f\u4e00\u76f4\u81f4\u529b\u4e8e\u63a8\u52a8\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u53d1\u5c55\u3002\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u5bf9\u4e8e\u8d22\u4f1a\u4eba\u58eb\u7684\u804c\u4e1a\u751f\u6daf\u3001\u7ec4\u7ec7\u53d1\u5c55\u4e43\u81f3\u793e\u4f1a\u8fdb\u6b65\u6709\u7740\u79ef\u6781\u7684\u5f71\u54cd\u3002" \u6c64\u59c6\u68ee\u5148\u751f\u4e8e2005\u5e74\u52a0\u5165IMA\uff0c\u65f6\u4efb\u7814\u7a76\u90e8\u526f\u603b\u88c1\u3002\u5728\u6b64\u671f\u95f4\uff0c\u6c64\u59c6\u68ee\u5148\u751f\u7740\u529b\u6253\u9020IMA\u524d\u6cbf\u7814\u7a76\u6210\u679c\u548c\u601d\u60f3\u9886\u5bfc\u529b\uff0c\u4e3a\u7ba1\u7406\u4f1a\u8ba1\u4e13\u4e1a\u77e5\u8bc6\u4f53\u7cfb\u7684\u53d1\u5c55\u505a\u51fa\u4e86\u91cd\u8981\u8d21\u732e\u3002IMA\u5728\u6280\u672f\u4e0e\u6570\u636e\u5206\u6790\uff0c\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u62ab\u9732\u4e0e\u7ba1\u7406\uff0c\u591a\u6837\u6027\u3001\u5e73\u7b49\u6027\u4e0e\u5305\u5bb9\u6027\u7b49\u591a\u4e2a\u65b0\u5174\u9886\u57df\u5747\u5efa\u6811\u9887\u4e30\u3002\u6c64\u59c6\u68ee\u5148\u751f\u53d1\u8868\u8fc7\u4e13\u4e1a\u6587\u7ae0\u6570\u7bc7\u3001\u4e2a\u4eba\u4e13\u8457\u4e00\u672c\uff0c\u5e76\u66fe\u56f4\u7ed5\u98ce\u9669\u7ba1\u7406\u3001\u5185\u90e8\u63a7\u5236\u548c\u516c\u53f8\u6cbb\u7406\u7b49\u8bdd\u9898\u5411\u7f8e\u56fd\u56fd\u4f1a\u4f5c\u62a5\u544a\u3002\u6b64\u5916\uff0c\u6c64\u59c6\u68ee\u5148\u751f\u79ef\u6781\u4fc3\u6210IMA\u4e0e\u8d22\u4f1a\u884c\u4e1a\u4e13\u4e1a\u673a\u6784\u7684\u5408\u4f5c\uff0c\u5e76\u4f5c\u4e3aIMA\u4ee3\u8868\u5728\u591a\u5bb6\u673a\u6784\u7684\u8463\u4e8b\u4f1a\u4e2d\u4efb\u804c\uff0c\u5305\u62ec\u7f8e\u56fd\u53cd\u865a\u5047\u8d22\u52a1\u62a5\u544a\u59d4\u5458\u4f1a\u4e0b\u5c5e\u53d1\u8d77\u4eba\u59d4\u5458\u4f1a\uff08COSO\uff09\u3001\u56fd\u9645\u4f1a\u8ba1\u5e08\u8054\u5408\u4f1a\uff08IFAC\uff09\u548c\u56fd\u9645\u7efc\u5408\u62a5\u544a\u59d4\u5458\u4f1a\uff08IIRC\uff09\u3002 \u6c64\u59c6\u68ee\u5148\u751f\u8fde\u7eed\u591a\u5e74\u8363\u767bAccounting Today\u8bc4\u9009\u7684"\u6700\u5177\u5f71\u54cd\u529b\u767e\u4eba\u540d\u5355"\uff0c\u66fe\u83b7\u9881Trust Across America\u7ec8\u8eab\u6210\u5c31\u5956\uff0c\u5e76\u5165\u9009\u4e86\u65b0\u6cfd\u897f\u5dde\u5546\u4e1a\u5a92\u4f53NJBIZ"\u8d22\u4f1a\u884c\u4e1a\u6700\u5177\u5f71\u54cd\u529b\u4eba\u726950\u5f3a"\u699c\u5355\u3002IMA\u5728\u5176\u9886\u5bfc\u4e0b\u4e5f\u65a9\u83b7\u4e86\u591a\u4e2a\u884c\u4e1a\u5956\u9879\uff0c\u5982\u5e74\u5ea6\u6700\u4f73\u96c7\u4e3b\u548c\u5e74\u5ea6\u6700\u4f73\u4e13\u4e1a\u673a\u6784\u3002 "\u6211\u975e\u5e38\u8363\u5e78\u80fd\u591f\u5728IMA\u53f2\u4e0a\u7684\u4e00\u6bb5\u5173\u952e\u65f6\u671f\u4e3a\u534f\u4f1a\u3001\u4e3a\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u53d1\u5c55\u8d21\u732e\u4e00\u4efd\u529b\u91cf\uff0c\u8fd9\u8ba9\u6211\u6709\u673a\u4f1a\u4fc3\u8fdb\u8d22\u4f1a\u4e13\u4e1a\u4eba\u58eb\u7684\u804c\u4e1a\u53d1\u5c55\uff0c\u63a8\u52a8\u4f01\u4e1a\u6700\u4f73\u5b9e\u8df5\u7684\u5206\u4eab\u5e94\u7528\u3002" \u6c64\u59c6\u68ee\u5148\u751f\u8868\u793a\uff0c "\u6700\u91cd\u8981\u7684\u662f\uff0c\u5728\u5f53\u4e0b\u5145\u6ee1\u4e0d\u786e\u5b9a\u6027\u7684\u65f6\u4ee3\uff0c\u6211\u80fd\u591f\u4e0e\u4f17\u591a\u4f18\u79c0\u7684\u5fd7\u613f\u8005\u3001\u5408\u4f5c\u4f19\u4f34\u53ca\u540c\u4e8b\u4e00\u9053\uff0c\u5171\u540c\u4e3a\u63a8\u52a8\u7ba1\u7406\u4f1a\u8ba1\u884c\u4e1a\u7684\u53d1\u5c55\u800c\u524d\u884c\u3002"… Read 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