- P(gun)]
2016(hu )ӋTʿ15Ϣ
(hu )ӋTʿǿеğT(mn)(zhun)I(y)YJBYSСP(gun)ڕ(hu )ӋTʿ15Ϣgӭxϣ!˽P(gun)ϢՈmP(gun)ע҂îI(y)ӖW(wng)!
1ЇW(xu)
] ̎˴̌W(xu)Ժ(hu )JɶȺܸ
(zhun)I(y) 5
W(xu)Ҫ̶ ̌W(xu)Ժc(din)W(xu)֮һ
W(xu)g(sh)λ Ї“(hu )Ӌ(dng)Փ”Փɵİl(f)
cW(xu)ekMPAccĿijɹ(jng)ͨ^(gu)עԕ(hu )Ӌf(xi)(hu )JC
W(xu)M У^ÿW(xu)f(wn)ԪKУ^ÿW(xu)3.25f(wn)ԪW(xu)ƞ(o(w)M~W(xu)~)
ԇҪ (zhun)I(y)CϹPԇ(100)Z(y)Pԇ(50)(zhun)I(y)n;C|(zh)ԇ(150)Z(y) (tng)Z(y)yԇ(50)ͬȌW(xu)ԇڃT(mn)ıƌ(zhun)I(y)n
2ؔؔƌW(xu)о
] ֱؔČF(yu)}P(gun)ϵõľ͘I(y)
(zhun)I(y) A+
W(xu)Ҫ̶ c(din)W(xu)֮һMPAccһԇc(din)λ֮һ
W(xu)g(sh)λ I(y)ʿQ(chng)ؔ“S܊У҇һ(g)(hu )Ӌ㻯ʿc(din)
(lin)ϕ(hu )ؕ(sh)̎cTn}о
W(xu)M ÿW(xu)һf(wn)ԪW(xu)ƞ(o(w)M~W(xu)~)
ԇҪ (zhun)I(y)nPԇZ(y) (tng)f(shu)yԇC|(zh)ԇ
3Ϻؔ(jng)W(xu)
] ̎Ї(hu )ӋȫһϷӰܴ
(zhun)I(y) 5
W(xu)Ҫ̶ c(din)W(xu)֮һȫ(hu )ӋW(xu)ʿc(din)
W(xu)g(sh)λ (hu )ƌW(xu)c(din)оЇ(hu )ӋW(xu)(hu )֕(hu )ؕ(sh)̎Oλ
c۳дW(xu)ôעԕ(hu )Ӌf(xi)(hu )(lin)Ͻ“Ї(hu )Ӌcо”200710«@ӢSJ(hu )Ӌ(hu )(ACCA)ćׂ(g)eӖC(sh)——
W(xu)M ÿW(xu)һf(wn)W(xu)ƞ(o(w)M~W(xu)~)
ԇҪ ԇԇ(jng)W(xu)͕(hu )ӋW(xu)עؿC|(zh)
4ɽW(xu)
] ̎ǺĵУ^ѽ
(zhun)I(y) 5
W(xu)Ҫ̶ c(din)W(xu)֮һȫ(hu )ӋW(xu)ʿc(din)
W(xu)g(sh)λ 헇ҼʡHĿԼMn}
cl(f)_^M(jn)ЌW(xu)g(sh)
W(xu)M ȫ5f(wn)9f(wn)
ԇҪ ԇɿ(j)؞50%ԇҪZ(y) (tng)f(shu)yԇ(zhun)I(y);Cԇ
5ؔ(jng)W(xu)
] ؔ(jng)(li)c(din)У(yu)͘I(y)ǰ
(zhun)I(y) 5
W(xu)Ҫ̶ c(din)W(xu)֮һ
W(xu)g(sh)λ 2011W(xu)Ժu“(hu )ӋW(xu)(zhun)I(y)ȫǰоԺ”҇(hu )ӋTʿ(zhun)I(y)W(xu)λBλ֮һ
L(chng)ͬӢS(hu )Ӌ(hu )(ACCA)ޕ(hu )Ӌ(hu )(CPAAustralia)Ӣ(hu )Ӌ(hu )(CIMA)ە(hu )Ӌ(hu )ԼĴH(hu )Ӌ˾ȱ(zh)еĽcѺúP(gun)ϵ
W(xu)M ȫ25f(wn)312f(wn)(o(w)M~W(xu)~)
ԇҪ (zhun)I(y)nPԇ(zhun)I(y)nԇZ(y) (tng)f(shu)yԇ(sh)в~ԇ ԇĿ1ؔ(w)(hu )Ӌ(40%)2(hu )ӋW(xu)(30%)3ӋW(xu)(30%)
6⽛(jng)Q״W(xu)
] (hu )Ӌ˲x͘I(y)ҲӃA
(zhun)I(y) 3
W(xu)Ҫ̶ c(din)W(xu)֮һȫ(hu )ӋW(xu)ʿc(din)
W(xu)g(sh)λ YI(y)ؔ(w)(sh)`cW(xu)g(sh)ɵI(lng)܊˲
HSSCI/SCIՓIJɼc(din)֮һpƵĵ䷶֮һ
W(xu)M W(xu)Mf(wn)ԪW(xu)ƞһUҲɰU{
ԇҪ (zhun)I(y)n(עӢ)ԇ
7ϾW(xu)
] ڇȃ(yu)̌W(xu)ԺYԴ“L(chng)”(sh)һõУ
(zhun)I(y) 4
W(xu)Ҫ̶ c(din)W(xu)֮һ@ʵĕ(hu )ӋTʿ(zhun)I(y)W(xu)λBλ֮һ
W(xu)g(sh)λ ؔ“S܊У”
ڎȥM(jn)Ќ(zhun)I(y)
W(xu)M W(xu)MW(xu)һ
ԇҪ ԇAӏ(zhun)I(y)֪RͼܵĿһǹPԇcԇYZ(y) (tng)ͿZ(y)M(jn)Мyԇ
8hW(xu)
] вCԴW(xu)x̌W(xu)Ժ(sh)Ϸl(f)չcJɶȺܸ
(zhun)I(y) 4
W(xu)Ҫ̶ c(din)W(xu)֮һ@ʵĕ(hu )ӋTʿ(zhun)I(y)W(xu)λBλ֮һ
W(xu)g(sh)λ Cԏ惞(yu)ݷdz@һMPAcc쌍(sh)
ͽ̎͌W(xu)Tl(f)_Һ͵^M(jn)ЌW(xu)c
W(xu)M ÿW(xu)M1.5f(wn)W(xu)ƶ(zhun)I(y)W(xu)λW(xu)O÷֞W(xu)ͨW(xu)(yu)㪄W(xu)͌(zhun)헪W(xu)ṩܹλ
ԇҪ ԇĿڌ(zhun)I(y)֪Rؔ(w)(hu )Ӌ܌Ӌ ͬȌW(xu)ԇĿٕ(hu )ӋW(xu)ڹ(jng)W(xu)
9|ؔ(jng)W(xu)
]ȼ (hu )Ӌ(zhun)I(y)(sh)˔W(xu)Mһ;͘I(y)ܺ
(zhun)I(y) 5
W(xu)Ҫ̶ ȫHе傀(g)c(din)W(xu)֮һ
W(xu)g(sh)λ |^Ψһĕ(hu )ӋW(xu)Ʋʿc(din)
⽻c
W(xu)M ÿW(xu)һf(wn)W(xu)ƞ(o(w)M~W(xu)~)
ԇҪ yһĸ(zhun)I(y)W(xu)λ(li)eԇ֔(xin)ԼԓУwrԇ֔(xin)_ԇ
10ϺͨW(xu)
] ̎а̩W(xu)ԺϺl(f)չܺx
(zhun)I(y) 4
W(xu)Ҫ̶ (jng)(w)ԺW(xu)λίT(hu )ek(hu )ӋTʿ(zhun)I(y)W(xu)λĆλ֮һ
W(xu)g(sh)λ 헇ҼʡHĿԼMn}
cʡW(xu)ekĿijɹ(jng)
W(xu)M ÿW(xu)0.98f(wn)W(xu)2.5
ԇҪ ӢZ(y)Z(y)Pԇ(zhun)I(y)nC|(zh)yԇ
11ҕ(hu )ӋW(xu)Ժ
] cAW(xu)ؔؔ(lin)kW(xu)(yu)}õľ͘I(y)ǰֵx
cȸУI(y)CP(gun)P(gun)ϵ
W(xu)M ÿW(xu)1.4f(wn)W(xu)2
ԇҪ ӢZ(y)Z(y)Pԇ(zhun)I(y)nC|(zh)yԇ
12Ϻҕ(hu )ӋW(xu)Ժ
] cϺؔ(jng)W(xu)(lin)kW(xu)õL(chng)ǵ^}͘I(y)ǰֵx
cȸУI(y)CP(gun)P(gun)ϵ
W(xu)M ÿW(xu)1.25f(wn)W(xu)2
ԇҪ ӢZ(y)Z(y)Pԇ(zhun)I(y)nC|(zh)yԇ
13BT(mn)ҕ(hu )ӋW(xu)Ժ
] cBT(mn)W(xu)(lin)kW(xu)(yu)}õľ͘I(y)ǰֵx
cȸУI(y)CP(gun)P(gun)ϵ
W(xu)M ÿW(xu)1f(wn)W(xu)2
ԇҪ ӢZ(y)ռ20%(zhun)I(y)nռ60%˼ՓcCռ20%
14ؔ(jng)W(xu)
] c(din)ؔ(jng)ԺУ֮һ(zhun)I(y)(sh)Ϸ͘I(y)Jɶ^
(zhun)I(y) 4
W(xu)Ҫ̶ c(din)W(xu)֮һҾƷn̕(hu )Ӌ(zhun)I(y)ģ(sh)
W(xu)g(sh)λ 1981@TʿW(xu)λ(ȫ@˃헙ČW(xu)c(din)֮һ)1986@ʿW(xu)λ1995@ʽʿ(dng)վ
cͰM(jn)ЌW(xu)g(sh)ӑ
W(xu)M W(xu)Mf(wn)(o(w)M~W(xu)~)
ԇҪ ԇĿ(zhun)I(y)Cn(ؔ(w)60%ɱ(hu )Ӌ40%)
15ϴW(xu)
] ϲ^C(li)W(xu)У(hu )Ӌ(zhun)I(y)(sh)^Ϸ͘I(y)ǰe
(zhun)I(y) 4
W(xu)Ҫ̶ c(din)W(xu)֮һ@ʵĕ(hu )ӋTʿ(zhun)I(y)W(xu)λBλ֮һ
W(xu)g(sh)λ Cԏ惞(yu)ݷdz@һMPAcc쌍(sh)
ͽ̎͌W(xu)Tl(f)_Һ͵^M(jn)ЌW(xu)c
W(xu)M W(xu)Mf(wn)(o(w)M~W(xu)~)
ԇҪ (hu )ӋW(xu)(zhun)I(y)C(ؔ(w)ɱ(hu )ӋW(xu)) ͬȌW(xu)ԇĿ((hu )Ӌ(hu )Ӌ(zhun)I(y)TʿYa(chn)u(zhun)I(y)Tʿ)(1)(hu )ӋW(xu)ԭ(2)(hu )ӋÿT(mn)n̿ԇr(sh)g1.5Сr(sh)M(mn)100Ӌԇɿ(j)һT(mn)(<60)ȡ
(hu )ӋTʿ15ϢP(gun)£
W(xu)Ӣ(hu )ӋandڴTʿУıP(pn)c(din)08-13
W(xu)ՈУTʿ06-18
2017(hu )ӋTʿʮУϢR02-24
(i)mW(xu)TʿT(mn)(zhun)I(y)У]08-13
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(i)mW(xu)D(zhun)I(y)УTʿn̽B02-19
P(gun)ڐ(i)mW(xu)TʿğT(mn)(zhun)I(y)У]B08-13
W(xu)̴Tʿ(zhun)I(y)УB02-12