{"id":1315,"date":"2021-09-01T14:08:35","date_gmt":"2021-09-01T06:08:35","guid":{"rendered":"https:\/\/mpgba.com\/?p=1315"},"modified":"2022-05-18T18:36:00","modified_gmt":"2022-05-18T10:36:00","slug":"%e5%a4%a7%e7%81%a3%e5%8d%80%e5%b0%b1%e6%a5%ad-%e5%a6%82%e4%bd%95%e5%8f%96%e5%be%97%e5%85%a7%e5%9c%b0%e8%a8%bb%e5%86%8a%e6%9c%83%e8%a8%88%e5%b8%ab%e5%b0%88%e6%a5%ad%e8%b3%87%e6%a0%bc","status":"publish","type":"post","link":"https:\/\/mpgba.com\/zh_cn\/%e5%a4%a7%e7%81%a3%e5%8d%80%e5%b0%b1%e6%a5%ad-%e5%a6%82%e4%bd%95%e5%8f%96%e5%be%97%e5%85%a7%e5%9c%b0%e8%a8%bb%e5%86%8a%e6%9c%83%e8%a8%88%e5%b8%ab%e5%b0%88%e6%a5%ad%e8%b3%87%e6%a0%bc\/","title":{"rendered":"\u5927\u6e7e\u533a\u5c31\u4e1a\uff1a\u5982\u4f55\u53d6\u5f97\u5185\u5730\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e13\u4e1a\u8d44\u683c\uff1f"},"content":{"rendered":"

\u5185\u5730\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08\u6267\u4e1a\u8d44\u683c\uff0c\u5df2\u653e\u5bbd\u4e88\u7b26\u5408\u6761\u4ef6\u7684\u6e2f\u4eba\u6295\u8003\u3002\u6839\u636eCEPA\u6846\u67b6\u4e0b\u7684\u300a\u670d\u52a1\u8d38\u6613\u534f\u8bae\u300b\uff0c\u53d6\u5f97\u5185\u5730\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e13\u4e1a\u8d44\u683c\u7684\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\u53ef\u5728\u5185\u5730\u5168\u5883\u62c5\u4efb\u5408\u4f19\u5236\u4e8b\u52a1\u6240\u7684\u5408\u4f19\u4eba\uff0c\u5e76\u8fdb\u4e00\u6b65\u83b7\u5141\u8bb8\u7533\u8bf7\u6210\u4e3a\u5185\u5730\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5408\u4f19\u4eba\uff0c\u5df2\u5728\u9999\u6e2f\u53d6\u5f97\u7684\u5ba1\u8ba1\u5de5\u4f5c\u7ecf\u9a8c\u7b49\u540c\u4e8e\u76f8\u7b49\u65f6\u95f4\u7684\u5185\u5730\u5ba1\u8ba1\u5de5\u4f5c\u7ecf\u9a8c\u3002<\/p>\n\n\n\n

\"\"<\/figure><\/div>\n\n\n\n

\u8981\u6210\u4e3a\u5185\u5730\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u9700\u901a\u8fc7\u300c\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5168\u56fd\u7edf\u4e00\u8003\u8bd5\u300d\u3002\u6b64\u8003\u8bd5\u6bcf\u5e74\u4e3e\u884c\u4e00\u6b21\uff0c\u91c7\u7528\u95ed\u5377\u3001\u7535\u8111\u5316\u8003\u8bd5\u65b9\u5f0f\uff1b\u5206\u4e3a2\u4e2a\u8003\u8bd5\u9636\u6bb5\uff1a\u4e13\u4e1a\u9636\u6bb5\u8003\u8bd5\uff086\u4e2a\u79d1\u76ee\uff09\u53ca\u7efc\u5408\u9636\u6bb5\u8003\u8bd5\uff082\u5f20\u8bd5\u5377\uff09\uff0c\u62a5\u8003\u4e13\u4e1a\u9636\u6bb5\u8003\u8bd5\u8005\u53ef\u540c\u65f6\u62a5\u80036\u4e2a\u79d1\u76ee\uff0c\u4e5f\u53ef\u9009\u62e9\u62a5\u8003\u90e8\u5206\u79d1\u76ee\u3002<\/p>\n\n\n\n

\u6839\u636e\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08HKICPA\uff09<\/a>\u4e0e\u4e2d\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08CICPA\uff09<\/a>\u5c31QP\u7b7e\u8ba2\u7684\u300a\u5185\u5730\u4e0e\u9999\u6e2f\u6ce8\u518c\u4f1a\u8ba1\u5e08\u90e8\u5206\u8003\u8bd5\u79d1\u76ee\u76f8\u4e92\u8c41\u514d\u5b9e\u65bd\u534f\u8bae\uff082012\u5e74\u4fee\u8ba2\uff09\u300b\uff0c\u53c2\u52a0QP\u8003\u8bd5\u5e76\u5168\u79d1\u5408\u683c\u8005\uff0c\u4ee5\u53ca2008\u5e747\u670829\u65e5\u53ca\u4e4b\u524d\u975e\u5b8c\u5168\u901a\u8fc7QP\u4f46\u901a\u8fc7\u8003\u6838\u5e76\u7ecf\u7533\u8bf7\u6210\u4e3aHKICPA\u4f1a\u5458\u8005\uff0c\u53ef\u83b7\u8c41\u514d\u300c\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5168\u56fd\u7edf\u4e00\u8003\u8bd5\u300d4\u4e2a\u79d1\u76ee\uff0c\u53ea\u987b\u8003\u53d6\u4f59\u4e0b\u7684\u300c\u7ecf\u6d4e\u6cd5\u300d\u3001\u300c\u7a0e\u6cd5\u300d\u53ca\u300c\u7efc\u5408\u9636\u6bb5\u8003\u8bd5\u300d\u3002\u53d6\u5f97\u6240\u8981\u6c42\u7684\u4f1a\u8ba1\u5b9e\u52a1\u7ecf\u9a8c\u540e\uff0c\u4fbf\u53ef\u7533\u8bf7\u6210\u4e3a\u5185\u5730\u6ce8\u518c\u4f1a\u8ba1\u5e08\u3002<\/p>\n\n\n\n

\u517c\u5907\u4e2d\u6e2f\u8ba4\u53ef\u4f1a\u8ba1\u5e08\u8d44\u683c\u7acb\u8db3\u5927\u6e7e\u533a\u5c55\u4e13\u4e1a\u4f18\u52bf<\/strong><\/span><\/a><\/p>\n\n\n\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u4e13\u4e1a\u9636\u6bb5\u8003\u8bd5<\/span><\/h2>\n<\/td>\n<\/tr>\n

\u62a5\u8003\u6761\u4ef6<\/strong><\/td>\n\u5177\u6709\u5b8c\u5168\u6c11\u4e8b\u884c\u4e3a\u80fd\u529b\uff0c\u4e14\u7b26\u5408\u4e0b\u5217\u6761\u4ef6\u4e4b\u4e00\u7684\u4eba\u58eb\uff0c\u53ef\u7533\u8bf7\u53c2\u52a0\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5168\u56fd\u7edf\u4e00\u8003\u8bd5\u4e13\u4e1a\u9636\u6bb5\u8003\u8bd5\uff1a
\uff0e\u5177\u6709\u8ba4\u53ef\u7684\u9ad8\u7b49\u4e13\u79d1\u4ee5\u4e0a\u5b66\u6821\u6bd5\u4e1a\u7684\u5b66\u5386\u3002
\uff0e\u5df2\u53d6\u5f97\u6e2f\u6fb3\u53f0\u5730\u533a\u6216\u5916\u56fd\u6cd5\u5f8b\u8ba4\u53ef\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08\u8d44\u683c\uff08\u6216\u5176\u4ed6\u76f8\u5e94\u8d44\u683c\uff09\u3002<\/td>\n<\/tr>\n
\u8003\u8bd5\u76ee\u6807<\/strong><\/td>\n\u6d4b\u8bd5\u8003\u751f\u662f\u5426\u5177\u5907\u6ce8\u518c\u4f1a\u8ba1\u5e08\u6267\u4e1a\u6240\u9700\u8981\u7684\u4e13\u4e1a\u77e5\u8bc6\u3001\u662f\u5426\u638c\u63e1\u57fa\u672c\u7684\u804c\u4e1a\u6280\u80fd\u548c\u804c\u4e1a\u9053\u5fb7\u89c4\u8303\u3002<\/td>\n<\/tr>\n
\u8003\u8bd5\u79d1\u76ee\u53ca\u8003\u8bd5\u65f6\u95f4<\/strong><\/td>\n\uff0e\u4f1a\u8ba1\uff083\u5c0f\u65f6\uff09
\uff0e\u5ba1\u8ba1\uff082.5\u5c0f\u65f6\uff09
\uff0e\u8d22\u52a1\u6210\u672c\u7ba1\u7406\uff082.5\u5c0f\u65f6\uff09
\uff0e\u516c\u53f8\u6218\u7565\u4e0e\u98ce\u9669\u7ba1\u7406\uff082\u5c0f\u65f6\uff09
\uff0e\u7ecf\u6d4e\u6cd5\uff082\u5c0f\u65f6\uff09
\uff0e\u7a0e\u6cd5\uff082\u5c0f\u65f6\uff09<\/td>\n<\/tr>\n
\u8003\u8bd5\u9898\u578b<\/strong><\/td>\n\u8003\u8bd5\u9898\u578b\u5206\u4e3a3\u7c7b\uff1a
\uff0e\u9009\u62e9\u9898\uff1a\u91cd\u70b9\u8003\u5bdf\u8003\u751f\u7684\u77e5\u8bc6\u7406\u89e3\u80fd\u529b\u3002
\uff0e\u7b80\u7b54\uff08\u5206\u6790\uff09\u9898\u3001\u8ba1\u7b97\uff08\u5206\u6790\uff09\u9898\uff1a\u91cd\u70b9\u8003\u5bdf\u8003\u751f\u7684\u57fa\u672c\u5e94\u7528\u80fd\u529b\u3002
\uff0e\u7efc\u5408\u9898\u3001\u6848\u4f8b\u5206\u6790\u9898\uff1a\u91cd\u70b9\u8003\u5bdf\u8003\u751f\u7684\u7efc\u5408\u8fd0\u7528\u80fd\u529b\u3002<\/td>\n<\/tr>\n
\n

\u7efc\u5408\u9636\u6bb5\u8003\u8bd5<\/span><\/h2>\n<\/td>\n<\/tr>\n

\u62a5\u8003\u6761\u4ef6<\/strong><\/td>\n\u5177\u6709\u5b8c\u5168\u6c11\u4e8b\u884c\u4e3a\u80fd\u529b\uff0c\u4e14\u7b26\u5408\u4e0b\u5217\u6761\u4ef6\u4e4b\u4e00\u7684\u4eba\u58eb\uff0c\u53ef\u7533\u8bf7\u53c2\u52a0\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5168\u56fd\u7edf\u4e00\u8003\u8bd5\u4e13\u4e1a\u9636\u6bb5\u8003\u8bd5\uff1a
\uff0e\u5177\u6709\u8ba4\u53ef\u7684\u9ad8\u7b49\u4e13\u79d1\u4ee5\u4e0a\u5b66\u6821\u6bd5\u4e1a\u7684\u5b66\u5386\u3002<\/td>\n<\/tr>\n
\u8003\u8bd5\u76ee\u6807<\/strong><\/td>\n\u6d4b\u8bd5\u8003\u751f\u662f\u5426\u5177\u5907\u5728\u804c\u4e1a\u73af\u5883\u4e2d\u7efc\u5408\u8fd0\u7528\u4e13\u4e1a\u5b66\u79d1\u77e5\u8bc6\uff0c\u575a\u6301\u6b63\u786e\u7684\u804c\u4e1a\u4ef7\u503c\u89c2\u3001\u9075\u4ece\u804c\u4e1a\u9053\u5fb7\u8981\u6c42\uff0c\u4fdd\u6301\u6b63\u786e\u7684\u804c\u4e1a\u6001\u5ea6\uff0c\u6709\u6548\u89e3\u51b3\u5b9e\u52a1\u95ee\u9898\u7684\u80fd\u529b\u3002<\/td>\n<\/tr>\n
\u8003\u8bd5\u79d1\u76ee\u53ca\u8003\u8bd5\u65f6\u95f4<\/strong><\/td>\n\u804c\u4e1a\u80fd\u529b\u7efc\u5408\u6d4b\u8bd5\u8bbe\u67092\u5f20\u8bd5\u5377\uff1a
\uff0e\u8bd5\u5377\u4e00\uff083.5\u5c0f\u65f6\uff09\uff1a\u4ee5\u9274\u8bc1\u4e1a\u52a1\u4e3a\u91cd\u70b9\uff0c\u5185\u5bb9\u4e3b\u8981\u6d89\u53ca\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u6cd5\u7b49\u4e13\u4e1a\u9886\u57df\u3002
\uff0e\u8bd5\u5377\u4e8c\uff083.5\u5c0f\u65f6\uff09\uff1a\u4ee5\u7ba1\u7406\u54a8\u8be2\u548c\u4e1a\u52a1\u5206\u6790\u4e3a\u91cd\u70b9\uff0c\u5185\u5bb9\u4e3b\u8981\u6d89\u53ca\u8d22\u52a1\u6210\u672c\u7ba1\u7406\u3001\u516c\u53f8\u6218\u7565\u4e0e\u98ce\u9669\u7ba1\u7406\u548c\u7ecf\u6d4e\u6cd5\u7b49\u4e13\u4e1a\u9886\u57df\u3002<\/td>\n<\/tr>\n
\u8003\u8bd5\u9898\u578b<\/strong><\/td>\n\u7efc\u5408\u6848\u4f8b\u5206\u6790\u9898<\/td>\n<\/tr>\n
\u627f\u529e\u673a\u6784\uff08\u9999\u6e2f\u8003\u533a\uff09<\/strong><\/td>\n\u4e2d\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\u4f1a\u5458\u670d\u52a1\u6709\u9650\u516c\u53f8\uff08\u7b80\u79f0\u4e2d\u6ce8\u534f\u9a7b\u9999\u6e2f\u8054\u7edc\u5904\uff09<\/strong>
\u67e5\u8be2\u7535\u8bdd\uff1a<\/strong>2528 9085\uff0f9095\uff0f9927\uff0f9660
\u7f51\u5740\uff1a<\/strong>http:\/\/hkoffice.cicpa.org.cn\/<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\n\n

\uff08\u8d44\u6599\u6765\u6e90\uff1ahttp:\/\/www.cicpa.org.cn\uff09<\/span><\/p>","protected":false},"excerpt":{"rendered":"

\u5185\u5730\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08\u6267\u4e1a\u8d44\u683c\uff0c\u5df2\u653e\u5bbd\u4e88\u7b26\u5408\u6761\u4ef6\u7684\u6e2f\u4eba\u6295\u8003\u3002\u6839\u636eCEPA\u6846\u67b6\u4e0b\u7684\u300a\u670d\u52a1\u8d38\u6613\u534f\u8bae\u300b\uff0c\u53d6\u5f97\u5185\u5730\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e13\u4e1a\u8d44\u683c\u7684\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\u53ef\u5728\u5185\u5730\u5168\u5883\u62c5\u4efb\u5408\u4f19\u5236\u4e8b\u52a1\u6240\u7684\u5408\u4f19\u4eba\uff0c\u5e76\u8fdb\u4e00\u6b65\u83b7\u5141\u8bb8\u7533\u8bf7\u6210\u4e3a\u5185\u5730\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5408\u4f19\u4eba\uff0c\u5df2\u5728\u9999\u6e2f\u53d6\u5f97\u7684\u5ba1\u8ba1\u5de5\u4f5c\u7ecf\u9a8c\u7b49\u540c\u4e8e\u76f8\u7b49\u65f6\u95f4\u7684\u5185\u5730\u5ba1\u8ba1\u5de5\u4f5c\u7ecf\u9a8c\u3002<\/p>","protected":false},"author":2,"featured_media":1316,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,786],"tags":[206,218,217],"class_list":["post-1315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1","category-786","tag-206","tag-218","tag-217"],"_links":{"self":[{"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/posts\/1315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/comments?post=1315"}],"version-history":[{"count":0,"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/posts\/1315\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/media\/1316"}],"wp:attachment":[{"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/media?parent=1315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/categories?post=1315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mpgba.com\/zh_cn\/wp-json\/wp\/v2\/tags?post=1315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}