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\u4e0a\u6d77<\/span>2026\u5e746\u670825\u65e5<\/span> \/\u7f8e\u901a\u793e\/ — CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4eca\u5929\u5ba3\u5e03\u63a8\u9009 \u963f\u5c14\u5f17\u96f7\u5fb7\u2022\u62c9\u83ab\u585e\u8fea\uff08Alfred Ramosedi\uff09, FCMA, CGMA\u62c5\u4efb CIMA \u7b2c 93 \u4efb\u4f1a\u957f\u3002 \u4ed6\u4ea6\u5c06\u62c5\u4efb\u7531\u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08AICPA\uff09\u4e0e CIMA \u7ec4\u6210\u7684\u5168\u7403\u8054\u76df \u2500 \u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08\u300c\u516c\u4f1a\u300d\uff09\u7684\u7b2c\u5341\u4e00\u4efb\u8054\u5e2d\u4e3b\u5e2d\u3002\u9a6c\u4fee\u2022\u6c49\u8428\u5fb7\u535a\u58eb\uff08Dr Matthew Hansard\uff09FCMA\u3001CGMA\u5f53\u9009\u4e3aCIMA\u526f\u4f1a\u957f\u3002<\/p>\n

\n

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

\u963f\u5c14\u5f17\u96f7\u5fb7 \u5728\u62c5\u4efb\u4e3b\u5e2d\u671f\u95f4 \uff0c\u5c06\u81f4\u529b\u4e8e\u5851\u9020\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u7684\u672a\u6765\uff0c\u4ee5\u63d0\u5347\u516c\u4fe1\u529b\u4f5c\u4e3a\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u4e13\u4e1a\u6700\u91cd\u8981\u7684\u4ef7\u503c\u57fa\u7840\uff0c\u63a8\u52a8\u884c\u4e1a\u8fc8\u5411\u4ee5\u4eba\u5de5\u667a\u80fdAI\u4e3a\u8d4b\u80fd\u7684\u65b0\u9636\u6bb5\uff0c\u5e76\u4e3a\u65b0\u4e00\u4ee3\u4eba\u624d\u521b\u9020\u66f4\u591a\u53d1\u5c55\u673a\u9047\u3002\u4ed6\u5c06\u4e0e\u516c\u4f1a\u4e3b\u5e2d\uff08Jan Lewis, CPA\u3001CGMA\uff09\u643a\u624b\u5408\u4f5c\uff0c\u5728\u8fd9\u4e00\u5feb\u901f\u53d8\u9769\u7684\u65f6\u4ee3\u5f15\u9886\u5168\u7403\u884c\u4e1a\u53d1\u5c55\uff0c\u91cd\u65b0\u5b9a\u4e49\u5176\u5728\u5546\u4e1a\u4e0e\u793e\u4f1a\u4e2d\u7684\u89d2\u8272\u3002<\/p>\n

CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u4f1a\u957f\u517c\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u8054\u5e2d\u4e3b\u5e2d\u963f\u5c14\u5f17\u96f7\u5fb7\u2022\u62c9\u83ab\u585e\u8fea\uff08FCMA, CGMA\uff09\u8868\u793a\uff1a”\u6211\u4eec\u5f53\u4e0b\u6240\u4f5c\u51fa\u7684\u6bcf\u4e00\u4e2a\u5173\u952e\u9009\u62e9\u2014\u2014\u65e0\u8bba\u662f\u5982\u4f55\u8d62\u5f97\u4fe1\u4efb\u3001\u62e5\u62b1\u79d1\u6280\u3001\u5728\u4e0d\u786e\u5b9a\u4e0e\u590d\u6742\u73af\u5883\u4e2d\u5f15\u9886\u524d\u884c\uff0c\u8fd8\u662f\u5982\u4f55\u6301\u7eed\u6295\u5165\u57f9\u517b\u65b0\u4e00\u4ee3\u4eba\u624d\u2014\u2014\u90fd\u5c06\u5851\u9020\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u7684\u672a\u6765\u3002\u628a\u63e1\u6b63\u786e\u65b9\u5411\uff0c\u6211\u4eec\u4e0d\u4f46\u80fd\u591f\u4ece\u5bb9\u5e94\u5bf9\u53d8\u9769\uff0c\u66f4\u6709\u80fd\u529b\u5f15\u9886\u53d8\u9769\u3001\u5b9a\u4e49\u672a\u6765\u3002”<\/p>\n

“\u6211\u4ee5\u8c26\u900a\u7684\u6001\u5ea6\u548c\u9ad8\u5ea6\u7684\u8d23\u4efb\u611f\u5c65\u884c<\/span>\u4f1a\u957f<\/span>\u804c\u52a1\uff0c\u6211\u5c06\u5207\u5b9e\u670d\u52a1CIMA\u4f1a\u5458\u3001CIMA\u5b66\u5458\u53ca\u884c\u4e1a\u540c\u4ec1\uff0c\u79ef\u6781\u51dd\u805a\u5404\u65b9\u5171\u8bc6\uff0c\u643a\u624b\u63a8\u52a8\u6784\u5efa\u4e00\u4e2a\u4ee5\u516c\u4fe1\u529b\u4e3a\u6839\u57fa\u3001\u4ee5\u521b\u65b0\u4e3a\u9a71\u52a8\u3001\u4ee5\u53d1\u5c55\u673a\u9047\u4e3a\u5bfc\u5411\u7684\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u65b0\u672a\u6765\u3002”<\/p>\n

\u963f\u5c14\u5f17\u96f7\u5fb7\u5728\u5357\u975e\u91d1\u878d\u53ca\u4e13\u4e1a\u670d\u52a1\u9886\u57df\u62e5\u6709\u903e\u4e09\u5341\u5e74\u7684\u9886\u5bfc\u7ecf\u9a8c\u3002\u4ed6\u4e8e1995\u5e74\u52a0\u5165\u5357\u975e\u5185\u5fb7\u94f6\u884c\uff0c\u662f\u5357\u975e\u56db\u5927\u94f6\u884c\u4e4b\u4e00\uff0c\u5e76\u5728\u5176\u540e\u768415\u5e74\u95f4\u5386\u4efb\u591a\u9879\u9ad8\u7ea7\u53ca\u7ba1\u7406\u5c42\u804c\u52a1\u30022008\u5e74\uff0c\u963f\u5c14\u5f17\u96f7\u5fb7\u83b7\u4efb\u547d\u4e3a\u5357\u975e\u5185\u5fb7\u94f6\u884c \u79c1\u4eba\u9280\u884c\u8463\u4e8b\u603b\u7ecf\u7406\uff0c\u968f\u540e\u5206\u522b\u4e8e2010\u5e74\u52a0\u5165\u5357\u975e\u8054\u5408\u94f6\u884c\u30012012\u5e74\u52a0\u5165\u975e\u6d32\u94f6\u884c\u62c5\u4efb\u8981\u804c\u30022017\u5e74\uff0c\u4ed6\u51fa\u4efb\u8d1d\u6ce2\u7279\u91d1\u878d\u670d\u52a1\u516c\u53f8\u5357\u975e\u9996\u5e2d\u6267\u884c\u5b98\u3002\u8be5\u516c\u53f8\u96b6\u5c5e\u4e00\u5bb6\u9886\u5148\u7684\u91d1\u878d\u670d\u52a1\u96c6\u56e2\uff0c\u4e13\u6ce8\u4e8e\u5728\u65b0\u5174\u5e02\u573a\u63a8\u52a8\u8d1f\u8d23\u4efb\u7684\u6d88\u8d39\u4fe1\u8d37\u53ca\u91d1\u878d\u5065\u5eb7\u670d\u52a1\u3002<\/p>\n

\u963f\u5c14\u5f17\u96f7\u5fb7\u957f\u671f\u79ef\u6781\u53c2\u4e0eCIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u5fd7\u613f\u670d\u52a1\u5de5\u4f5c\u30021998\u5e74\uff0c\u4ed6\u52a0\u5165\u5357\u975e\u7ea6\u7ff0\u5185\u65af\u5821\u8c6a\u767b\u7701\u5206\u4f1a\u62c5\u4efb\u79d8\u4e66\uff0c\u5e76\u4e8e1999\u5e74\u83b7\u4efb\u5357\u975e\u59d4\u5458\u4f1a\u4e3b\u5e2d\u30022000\u5e74\uff0c\u4ed6\u5728\u63a8\u52a8\u6210\u7acb\u5357\u90e8\u975e\u6d32\u59d4\u5458\u4f1a\u8fc7\u7a0b\u4e2d\u53d1\u6325\u4e86\u5173\u952e\u4f5c\u7528\uff0c\u5e76\u4e8e2002\u5e74\u81f32009\u5e74\u62c5\u4efb\u8be5\u59d4\u5458\u4f1a\u9996\u4efb\u4e3b\u5e2d\u3002<\/p>\n

2009\u5e74\uff0c\u963f\u5c14\u5f17\u96f7\u5fb7\u52a0\u5165CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u7406\u4e8b\u4f1a\uff0c\u671f\u95f4\u66fe\u5728\u5168\u7403\u5e02\u573a\u59d4\u5458\u4f1a\u3001\u5e02\u573a\u8425\u9500\u59d4\u5458\u4f1a\u53ca\u4e13\u4e1a\u6807\u51c6\u59d4\u5458\u4f1a\u4efb\u804c\uff0c\u76f4\u81f32011\u5e74\u5378\u4efb\u3002\u963f\u5c14\u5f17\u96f7\u5fb7\u4e8e2013\u5e74\u83b7\u9881CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u94f6\u8d28\u5956\u7ae0\uff0c\u8868\u5f70\u5176\u5353\u8d8a\u9886\u5bfc\u529b\u53ca\u5bf9\u516c\u4f1a\u7684\u6770\u51fa\u8d21\u732e\u3002<\/p>\n

2023\u5e74\uff0c\u963f\u5c14\u5f17\u96f7\u5fb7\u91cd\u8fd4CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u7406\u4e8b\u4f1a\uff0c\u5e76\u52a0\u5165\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u8463\u4e8b\u4f1a\u3002\u5728\u8fc7\u53bb\u4e00\u5e74\u4e2d\uff0c\u4ed6\u62c5\u4efbCIMA\u526f\u4f1a\u957f<\/span>\uff0c\u76ee\u524d\u4ea6\u662f\u4efb\u547d\u59d4\u5458\u4f1a\u6210\u5458\u53ca\u8003\u8bd5<\/span>\u59d4\u5458\u4f1a\u6210\u5458\u3002<\/p>\n

\u963f\u5c14\u5f17\u96f7\u5fb7\u4e0e\u59bb\u5b50\u5c45\u4f4f\u5728\u5357\u975e\u7ea6\u7ff0\u5185\u65af\u5821\uff0c\u80b2\u6709\u4e09\u540d\u5df2\u6210\u5e74\u7684\u5b50\u5973\u3002\u4ed6\u70ed\u7231\u9605\u8bfb\u3001\u9a91\u884c\u548c\u8dd1\u6b65\u3002<\/p>\n

\n<\/div>\n

SOURCE CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a<\/p>","protected":false},"excerpt":{"rendered":"

\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u7684\u672a\u6765\u5c06\u5efa\u7acb\u5728\u516c\u4fe1\u529b\u3001\u521b\u65b0\u4e0e\u673a\u9047\u4e4b\u4e0a \u4e0a\u6d772026\u5e746\u670825\u65e5 \/\u7f8e\u901a\u793e\/ — CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4eca\u5929\u5ba3\u5e03\u63a8\u9009 \u963f\u5c14\u5f17\u96f7\u5fb7\u2022\u62c9\u83ab\u585e\u8fea\uff08Alfred Ramosedi\uff09, FCMA, CGMA\u62c5\u4efb CIMA \u7b2c 93 \u4efb\u4f1a\u957f\u3002 \u4ed6\u4ea6\u5c06\u62c5\u4efb\u7531\u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08AICPA\uff09\u4e0e CIMA \u7ec4\u6210\u7684\u5168\u7403\u8054\u76df \u2500 \u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08\u300c\u516c\u4f1a\u300d\uff09\u7684\u7b2c\u5341\u4e00\u4efb\u8054\u5e2d\u4e3b\u5e2d\u3002\u9a6c\u4fee\u2022\u6c49\u8428\u5fb7\u535a\u58eb\uff08Dr Matthew Hansard\uff09FCMA\u3001CGMA\u5f53\u9009\u4e3aCIMA\u526f\u4f1a\u957f\u3002 \u963f\u5c14\u5f17\u96f7\u5fb7 \u5728\u62c5\u4efb\u4e3b\u5e2d\u671f\u95f4 \uff0c\u5c06\u81f4\u529b\u4e8e\u5851\u9020\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u7684\u672a\u6765\uff0c\u4ee5\u63d0\u5347\u516c\u4fe1\u529b\u4f5c\u4e3a\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u4e13\u4e1a\u6700\u91cd\u8981\u7684\u4ef7\u503c\u57fa\u7840\uff0c\u63a8\u52a8\u884c\u4e1a\u8fc8\u5411\u4ee5\u4eba\u5de5\u667a\u80fdAI\u4e3a\u8d4b\u80fd\u7684\u65b0\u9636\u6bb5\uff0c\u5e76\u4e3a\u65b0\u4e00\u4ee3\u4eba\u624d\u521b\u9020\u66f4\u591a\u53d1\u5c55\u673a\u9047\u3002\u4ed6\u5c06\u4e0e\u516c\u4f1a\u4e3b\u5e2d\uff08Jan Lewis, CPA\u3001CGMA\uff09\u643a\u624b\u5408\u4f5c\uff0c\u5728\u8fd9\u4e00\u5feb\u901f\u53d8\u9769\u7684\u65f6\u4ee3\u5f15\u9886\u5168\u7403\u884c\u4e1a\u53d1\u5c55\uff0c\u91cd\u65b0\u5b9a\u4e49\u5176\u5728\u5546\u4e1a\u4e0e\u793e\u4f1a\u4e2d\u7684\u89d2\u8272\u3002 CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u4f1a\u957f\u517c\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u8054\u5e2d\u4e3b\u5e2d\u963f\u5c14\u5f17\u96f7\u5fb7\u2022\u62c9\u83ab\u585e\u8fea\uff08FCMA, CGMA\uff09\u8868\u793a\uff1a”\u6211\u4eec\u5f53\u4e0b\u6240\u4f5c\u51fa\u7684\u6bcf\u4e00\u4e2a\u5173\u952e\u9009\u62e9\u2014\u2014\u65e0\u8bba\u662f\u5982\u4f55\u8d62\u5f97\u4fe1\u4efb\u3001\u62e5\u62b1\u79d1\u6280\u3001\u5728\u4e0d\u786e\u5b9a\u4e0e\u590d\u6742\u73af\u5883\u4e2d\u5f15\u9886\u524d\u884c\uff0c\u8fd8\u662f\u5982\u4f55\u6301\u7eed\u6295\u5165\u57f9\u517b\u65b0\u4e00\u4ee3\u4eba\u624d\u2014\u2014\u90fd\u5c06\u5851\u9020\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u7684\u672a\u6765\u3002\u628a\u63e1\u6b63\u786e\u65b9\u5411\uff0c\u6211\u4eec\u4e0d\u4f46\u80fd\u591f\u4ece\u5bb9\u5e94\u5bf9\u53d8\u9769\uff0c\u66f4\u6709\u80fd\u529b\u5f15\u9886\u53d8\u9769\u3001\u5b9a\u4e49\u672a\u6765\u3002” “\u6211\u4ee5\u8c26\u900a\u7684\u6001\u5ea6\u548c\u9ad8\u5ea6\u7684\u8d23\u4efb\u611f\u5c65\u884c\u4f1a\u957f\u804c\u52a1\uff0c\u6211\u5c06\u5207\u5b9e\u670d\u52a1CIMA\u4f1a\u5458\u3001CIMA\u5b66\u5458\u53ca\u884c\u4e1a\u540c\u4ec1\uff0c\u79ef\u6781\u51dd\u805a\u5404\u65b9\u5171\u8bc6\uff0c\u643a\u624b\u63a8\u52a8\u6784\u5efa\u4e00\u4e2a\u4ee5\u516c\u4fe1\u529b\u4e3a\u6839\u57fa\u3001\u4ee5\u521b\u65b0\u4e3a\u9a71\u52a8\u3001\u4ee5\u53d1\u5c55\u673a\u9047\u4e3a\u5bfc\u5411\u7684\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u65b0\u672a\u6765\u3002” \u963f\u5c14\u5f17\u96f7\u5fb7\u5728\u5357\u975e\u91d1\u878d\u53ca\u4e13\u4e1a\u670d\u52a1\u9886\u57df\u62e5\u6709\u903e\u4e09\u5341\u5e74\u7684\u9886\u5bfc\u7ecf\u9a8c\u3002\u4ed6\u4e8e1995\u5e74\u52a0\u5165\u5357\u975e\u5185\u5fb7\u94f6\u884c\uff0c\u662f\u5357\u975e\u56db\u5927\u94f6\u884c\u4e4b\u4e00\uff0c\u5e76\u5728\u5176\u540e\u768415\u5e74\u95f4\u5386\u4efb\u591a\u9879\u9ad8\u7ea7\u53ca\u7ba1\u7406\u5c42\u804c\u52a1\u30022008\u5e74\uff0c\u963f\u5c14\u5f17\u96f7\u5fb7\u83b7\u4efb\u547d\u4e3a\u5357\u975e\u5185\u5fb7\u94f6\u884c \u79c1\u4eba\u9280\u884c\u8463\u4e8b\u603b\u7ecf\u7406\uff0c\u968f\u540e\u5206\u522b\u4e8e2010\u5e74\u52a0\u5165\u5357\u975e\u8054\u5408\u94f6\u884c\u30012012\u5e74\u52a0\u5165\u975e\u6d32\u94f6\u884c\u62c5\u4efb\u8981\u804c\u30022017\u5e74\uff0c\u4ed6\u51fa\u4efb\u8d1d\u6ce2\u7279\u91d1\u878d\u670d\u52a1\u516c\u53f8\u5357\u975e\u9996\u5e2d\u6267\u884c\u5b98\u3002\u8be5\u516c\u53f8\u96b6\u5c5e\u4e00\u5bb6\u9886\u5148\u7684\u91d1\u878d\u670d\u52a1\u96c6\u56e2\uff0c\u4e13\u6ce8\u4e8e\u5728\u65b0\u5174\u5e02\u573a\u63a8\u52a8\u8d1f\u8d23\u4efb\u7684\u6d88\u8d39\u4fe1\u8d37\u53ca\u91d1\u878d\u5065\u5eb7\u670d\u52a1\u3002 \u963f\u5c14\u5f17\u96f7\u5fb7\u957f\u671f\u79ef\u6781\u53c2\u4e0eCIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u5fd7\u613f\u670d\u52a1\u5de5\u4f5c\u30021998\u5e74\uff0c\u4ed6\u52a0\u5165\u5357\u975e\u7ea6\u7ff0\u5185\u65af\u5821\u8c6a\u767b\u7701\u5206\u4f1a\u62c5\u4efb\u79d8\u4e66\uff0c\u5e76\u4e8e1999\u5e74\u83b7\u4efb\u5357\u975e\u59d4\u5458\u4f1a\u4e3b\u5e2d\u30022000\u5e74\uff0c\u4ed6\u5728\u63a8\u52a8\u6210\u7acb\u5357\u90e8\u975e\u6d32\u59d4\u5458\u4f1a\u8fc7\u7a0b\u4e2d\u53d1\u6325\u4e86\u5173\u952e\u4f5c\u7528\uff0c\u5e76\u4e8e2002\u5e74\u81f32009\u5e74\u62c5\u4efb\u8be5\u59d4\u5458\u4f1a\u9996\u4efb\u4e3b\u5e2d\u3002 2009\u5e74\uff0c\u963f\u5c14\u5f17\u96f7\u5fb7\u52a0\u5165CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u7406\u4e8b\u4f1a\uff0c\u671f\u95f4\u66fe\u5728\u5168\u7403\u5e02\u573a\u59d4\u5458\u4f1a\u3001\u5e02\u573a\u8425\u9500\u59d4\u5458\u4f1a\u53ca\u4e13\u4e1a\u6807\u51c6\u59d4\u5458\u4f1a\u4efb\u804c\uff0c\u76f4\u81f32011\u5e74\u5378\u4efb\u3002\u963f\u5c14\u5f17\u96f7\u5fb7\u4e8e2013\u5e74\u83b7\u9881CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u94f6\u8d28\u5956\u7ae0\uff0c\u8868\u5f70\u5176\u5353\u8d8a\u9886\u5bfc\u529b\u53ca\u5bf9\u516c\u4f1a\u7684\u6770\u51fa\u8d21\u732e\u3002 2023\u5e74\uff0c\u963f\u5c14\u5f17\u96f7\u5fb7\u91cd\u8fd4CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u7406\u4e8b\u4f1a\uff0c\u5e76\u52a0\u5165\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u8463\u4e8b\u4f1a\u3002\u5728\u8fc7\u53bb\u4e00\u5e74\u4e2d\uff0c\u4ed6\u62c5\u4efbCIMA\u526f\u4f1a\u957f\uff0c\u76ee\u524d\u4ea6\u662f\u4efb\u547d\u59d4\u5458\u4f1a\u6210\u5458\u53ca\u8003\u8bd5\u59d4\u5458\u4f1a\u6210\u5458\u3002 \u963f\u5c14\u5f17\u96f7\u5fb7\u4e0e\u59bb\u5b50\u5c45\u4f4f\u5728\u5357\u975e\u7ea6\u7ff0\u5185\u65af\u5821\uff0c\u80b2\u6709\u4e09\u540d\u5df2\u6210\u5e74\u7684\u5b50\u5973\u3002\u4ed6\u70ed\u7231\u9605\u8bfb\u3001\u9a91\u884c\u548c\u8dd1\u6b65\u3002 SOURCE CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a<\/p>\n","protected":false},"author":0,"featured_media":25623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-25622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pr-newswire"],"yoast_head":"\n\u963f\u5c14\u5f17\u96f7\u5fb7\u2022\u62c9\u83ab\u585e\u8fea\u51fa\u4efbCIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\u7b2c93\u4efb\u4f1a\u957f\uff0c\u5e76\u517c\u4efb\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u7684\u8054\u5e2d\u4e3b\u5e2d - Money Compass CN<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/moneycompass.com.my\/cn\/\u963f\u5c14\u5f17\u96f7\u5fb7\u62c9\u83ab\u585e\u8fea\u51fa\u4efbcima\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u963f\u5c14\u5f17\u96f7\u5fb7\u2022\u62c9\u83ab\u585e\u8fea\u51fa\u4efbCIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\u7b2c93\u4efb\u4f1a\u957f\uff0c\u5e76\u517c\u4efb\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u7684\u8054\u5e2d\u4e3b\u5e2d - Money Compass CN\" \/>\n<meta property=\"og:description\" content=\"\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u7684\u672a\u6765\u5c06\u5efa\u7acb\u5728\u516c\u4fe1\u529b\u3001\u521b\u65b0\u4e0e\u673a\u9047\u4e4b\u4e0a \u4e0a\u6d772026\u5e746\u670825\u65e5 \/\u7f8e\u901a\u793e\/ — CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4eca\u5929\u5ba3\u5e03\u63a8\u9009 \u963f\u5c14\u5f17\u96f7\u5fb7\u2022\u62c9\u83ab\u585e\u8fea\uff08Alfred Ramosedi\uff09, FCMA, CGMA\u62c5\u4efb CIMA \u7b2c 93 \u4efb\u4f1a\u957f\u3002 \u4ed6\u4ea6\u5c06\u62c5\u4efb\u7531\u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08AICPA\uff09\u4e0e CIMA \u7ec4\u6210\u7684\u5168\u7403\u8054\u76df \u2500 \u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08\u300c\u516c\u4f1a\u300d\uff09\u7684\u7b2c\u5341\u4e00\u4efb\u8054\u5e2d\u4e3b\u5e2d\u3002\u9a6c\u4fee\u2022\u6c49\u8428\u5fb7\u535a\u58eb\uff08Dr Matthew Hansard\uff09FCMA\u3001CGMA\u5f53\u9009\u4e3aCIMA\u526f\u4f1a\u957f\u3002 \u963f\u5c14\u5f17\u96f7\u5fb7 \u5728\u62c5\u4efb\u4e3b\u5e2d\u671f\u95f4 \uff0c\u5c06\u81f4\u529b\u4e8e\u5851\u9020\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u7684\u672a\u6765\uff0c\u4ee5\u63d0\u5347\u516c\u4fe1\u529b\u4f5c\u4e3a\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u4e13\u4e1a\u6700\u91cd\u8981\u7684\u4ef7\u503c\u57fa\u7840\uff0c\u63a8\u52a8\u884c\u4e1a\u8fc8\u5411\u4ee5\u4eba\u5de5\u667a\u80fdAI\u4e3a\u8d4b\u80fd\u7684\u65b0\u9636\u6bb5\uff0c\u5e76\u4e3a\u65b0\u4e00\u4ee3\u4eba\u624d\u521b\u9020\u66f4\u591a\u53d1\u5c55\u673a\u9047\u3002\u4ed6\u5c06\u4e0e\u516c\u4f1a\u4e3b\u5e2d\uff08Jan Lewis, CPA\u3001CGMA\uff09\u643a\u624b\u5408\u4f5c\uff0c\u5728\u8fd9\u4e00\u5feb\u901f\u53d8\u9769\u7684\u65f6\u4ee3\u5f15\u9886\u5168\u7403\u884c\u4e1a\u53d1\u5c55\uff0c\u91cd\u65b0\u5b9a\u4e49\u5176\u5728\u5546\u4e1a\u4e0e\u793e\u4f1a\u4e2d\u7684\u89d2\u8272\u3002 CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u4f1a\u957f\u517c\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u8054\u5e2d\u4e3b\u5e2d\u963f\u5c14\u5f17\u96f7\u5fb7\u2022\u62c9\u83ab\u585e\u8fea\uff08FCMA, CGMA\uff09\u8868\u793a\uff1a”\u6211\u4eec\u5f53\u4e0b\u6240\u4f5c\u51fa\u7684\u6bcf\u4e00\u4e2a\u5173\u952e\u9009\u62e9\u2014\u2014\u65e0\u8bba\u662f\u5982\u4f55\u8d62\u5f97\u4fe1\u4efb\u3001\u62e5\u62b1\u79d1\u6280\u3001\u5728\u4e0d\u786e\u5b9a\u4e0e\u590d\u6742\u73af\u5883\u4e2d\u5f15\u9886\u524d\u884c\uff0c\u8fd8\u662f\u5982\u4f55\u6301\u7eed\u6295\u5165\u57f9\u517b\u65b0\u4e00\u4ee3\u4eba\u624d\u2014\u2014\u90fd\u5c06\u5851\u9020\u8d22\u52a1\u4e0e\u4f1a\u8ba1\u884c\u4e1a\u7684\u672a\u6765\u3002\u628a\u63e1\u6b63\u786e\u65b9\u5411\uff0c\u6211\u4eec\u4e0d\u4f46\u80fd\u591f\u4ece\u5bb9\u5e94\u5bf9\u53d8\u9769\uff0c\u66f4\u6709\u80fd\u529b\u5f15\u9886\u53d8\u9769\u3001\u5b9a\u4e49\u672a\u6765\u3002” 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