Сҵijѧרҵѧơڴѧʱ˵ڶרҵӢ˱մ֤顣ѧϽѧϰǿ
ѧҵСֻһѰְҵչҵһƸλְҵĵĵһȻһҺС㷢֣ѶԻְҵȽϲĿǰְҵʵں˲⡣磬Թ˾ƹϵIJ淶СǵҪΥĵȥִУ˾Ψף˾ѵϵͳԱȱͨȵȡ
ְ֣űСѵְ˵ô滮Լְҵɹһε̬ѰҺȷȷְҵĿꣿ
СģӴְҵ滮ʦ⣺
ְ˵ѵӵ𣿡
ָԽ
۵㣺ְҵ滮רҺ ְҵ滮λʸ֤顷ְҵѯְҵ滮ʦ
ı״ַָԽ
ԺСʣȫ˺Сְҵٵְ֮ҵ滮ʦ˿϶ĻشְˣӿԲ
滮ʦԵ
һҵı߷չ
һĿ ȴлƸλչ
Сץʱ䣬иλϳѧϰȫػרҵܡڴ֮תɼƻ뿪ĿǰͥСʽĹ˾ڴҵıƸλҪѵǣתҵְڣнˮòϴֻҪҵĻΧְҵܵķչҲʹﵽתְҵһıչĿġ˺Сȡһʱ¹˾ĸλȽŸ
ڶĿ ڳΪм
ĿdzΪƼְҵרҡСһεҪǻ CPA ֤飬Ӣģ㷺ѧ鼮ؿ֪ʶͼܣΪһʵֽĿ
彨£
ڹѧᲢջ̹ܡ駻ϢѧҵҵķչơעҺߡѧ˰
ȡڶͨ CPA ԡ
עӢĵļߡСҪעⱣӢĺõƣԱֺͽύܸṩͬѧʦѡ
ֹϵľ״̬ܾĸšĶһЩѧ鱾ѧѣѣѧж
ѡĶЩ鼮ҪʱɲμһЩְҵ˵ѵȿ֪ʶܷչ
֪ʶƸᾭ飬Ѱһᴴҵ
ѯУС㻹˶ԽҵȤԼͶʿҵԸְҵ滮ʦɴ˷ͶʽҵΪСϰ塱衰ߡж滮
һﵽĿ ӦƸһҽϴģĽ˾β
ʱĹʿܵ 2000 Ԫ̫⣬ֻڹ˾վȽŸȡȫϤ˾IJ
ڶ : ؾ ۽ҵϢ
ڸճǰ£ע۽ҵϢչ˾ϸڡΪﵽһĿģҵʱ仹ɼְΪպӪҵ
ʵгĿ ɾԼϰ
֪ʶͲƸˡ滮֮Լҵϰ壬µķչͨ
ְҵ滮רҷ
۵㣺ְҵ滮רҽ ְҵ滮λʸ֤顷ְҵѯְҵ滮ʦ
ְ߳ҵڡ
1. ץסְǰ꣬Թ滮ְҵ
ְҵ滮ʦĵ㲦ϸŬСĿǰѾ뿪ԭȾְС˾һҿ˾γƹʼ CFA Ŀԡѳɹ߳ڡԼķչʮ㣬Էչͨ
ְҵ滮ʦΪְҪıְҵԷչץסְǰ꣬й滮㽨飺
l dzɳͳҪΣǴ꣬ҲʡꡣҪܹŬӦᣬӦ˾ѧ˼£ѧܺͣѧԹɫ˵һЩϲģҪļܣΪδҵ룬ΪʵѵĿ¼ʵĻ̵档
l ˼Թ滮˼ԽרҵְҵĹ滮ʦȷĿ겢ᶨЧжĿ
l ̬ɹÿĿ꣬Ҫ⼱ÿɹߵıһ£ʹľ̬ĵʱԵΪҪҪϵѣ־ġϸġģרģֹŵضԴ
2
ְҪʵֺλ滮رҪע
ڹעߵ͵ڸոչ˵Ǹձ⡣һβ̫ع룬Ҫץסҡ
ȤϡȤijһضְҵȤζһܸɺְҵҪøȤ빤ĹϵֻڶijһְҵȤиְҵҪʱùȡóɹ
ְֻ֮мʱʶʶҵȹѧῪʼε״̬ӦְҵԼְҵ滮Żϳɳͳ죬ܴ䲻ְҵ٣ӶɹIJ˵ְˣȫԲ
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