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\u32463?\u27982?\u23398?\u21338?\u22763?\u21518?\u-230?\u20013?\u22269?\u-29406?\u25919?\u31185?\u23398?\u30740?\u31350?\u-27038?\u-244?\u-29406?\u25919?\u23398?\u19987?\u19994?\u-244?\u31246?\u25910?\u20449?\u24687?\u21270?\u26041?\u21521?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u31649?\u29702?\u23398?\u21338?\u22763?\u-230?\u-29406?\u25919?\u-28440?\u-29406?\u25919?\u31185?\u23398?\u30740?\u31350?\u25152?\u-244?\u20250?\u-29791?\u23398?\u19987?\u19994?\u-244?\u20250?\u-29791?\u20449?\u24687?\u21270?\u26041?\u21521?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u31649?\u29702?\u23398?\u30805?\u22763?\u-230?\u20013?\u22269?\u30719?\u19994?\u22823?\u23398?\u-244?\u20250?\u-29791?\u23398?\u19987?\u19994?\u-244?\u20250?\u-29791?\u20449?\u24687?\u21270?\u26041?\u21521?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u29702?\u23398?\u23398?\u22763?\u-230?\u20013?\u22269?\u30719?\u19994?\u22823?\u23398?\u-244?\u-29791?\u31639?\u26426?\u31185?\u23398?\u19982?\u25216?\u26415?\u19987?\u19994?\u-244?\u-28817?\u20214?\u24037?\u31243?\u26041?\u21521?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29761?\u-27154?\u23398?\u-32763?\u-230?\u32654?\u22269?\u20122?\u21033?\u26705?\u-28509?\u24030?\u31435?\u22823?\u23398?\u20975?\u29790?\u21830?\u23398?\u-27038?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-28646?\u-28729?XBRL\u22269?\u-27067?\u32452?\u32455?\u22522?\u30784?\u-29788?\u-29759?\u-244?CIMA\u-248?\u-32015?\u22269?\u29305?\u-29768?\u31649?\u29702?\u20250?\u-29791?\u24072?\u20844?\u20250?\u-244?The Chartered Institute of Management Accountants\u-247?\u20250?\u21592?\u-244?CGMA\u-248?\u20840?\u29699?\u29305?\u-29768?\u31649?\u29702?\u20250?\u-29791?\u24072?\u-244?Chartered Global Management Accountant\u-247?\u22836?\u-30636?\u-244?\u-26218?\u25209?\u20837?\u-28663?\u-29406?\u25919?\u-28440?\u23545?\u22806?\u-29406?\u32463?\u20154?\u25165?\u24211?\u21644?\u-29406?\u25919?\u-28440?\u22823?\u25968?\u25454?\u24212?\u29992?\u20154?\u25165?\u24211?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u29616?\u20219?\u19978?\u28023?\u22269?\u23478?\u20250?\u-29791?\u23398?\u-27038?\u21103?\u25945?\u25480?\u-244?\u30805?\u23548?\u-244?\u20225?\u19994?\u31649?\u29702?\u31995?\u20027?\u20219?\u-244?XBRL\u20013?\u22269?\u22320?\u21306?\u32452?\u32455?\u20307?\u-25972?\u20013?\u24515?\u-32684?\u32476?\u20154?\u-244?\u26234?\u-32515?\u-29406?\u21153?\u30740?\u31350?\u20013?\u24515?\u30740?\u31350?\u20154?\u21592?\u-244?\u26234?\u-32515?\u-29406?\u21153?\u24072?\u19987?\u19994?\u-32515?\u21147?\u27700?\u24179?\u-29788?\u-29759?\u-26503?\u30446?\u19987?\u23478?\u-26498?\u-27154?\u22996?\u21592?\u20250?\u22996?\u21592?\u-244?CFO\u25968?\u23383?\u21270?\u-26490?\u23548?\u21147?\u-25896?\u32423?\u30740?\u20462?\u29677?\u23548?\u24072?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20860?\u20219?\u31532?\u19968?\u23626?\u20840?\u22269?\u20250?\u-29791?\u20449?\u24687?\u21270?\u26631?\u20934?\u21270?\u25216?\u26415?\u22996?\u21592?\u20250?\u21672?\u-29726?\u19987?\u23478?\u12289?\u20013?\u22269?\u20250?\u-29791?\u23398?\u20250?\u20250?\u-29791?\u20449?\u24687?\u21270?\u19987?\u19994?\u22996?\u21592?\u20250?\u-32684?\u32476?\u20154?\u12289?\u19978?\u24066?\u20844?\u21496?\u29420?\u31435?\u-31645?\u20107?\u12289?\u-26798?\u28006?\u21306?\u20154?\u27665?\u27861?\u-27038?\u20154?\u27665?\u-27030?\u23457?\u21592?\u-244?\u26366?\u20219?XBRL\u22269?\u-27067?\u32452?\u32455?\u26368?\u20339?\u23454?\u-29195?\u22996?\u21592?\u20250?\u-248?BPB\u-247?\u25104?\u21592?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u30740?\u31350?\u26041?\u21521?\u20026?\u26234?\u-32515?\u-29406?\u21153?\u12289?\u20250?\u-29791?\u20449?\u24687?\u21270?\u12289?\u31246?\u25910?\u20449?\u24687?\u21270?\u31561?\u-244?\u26366?\u22312?\u12298?\u20250?\u-29791?\u30740?\u31350?\u12299?\u31561?\u26399?\u21002?\u21457?\u-30616?\u-29766?\u25991?70\u31687?\u-244?\u20986?\u29256?\u19987?\u-31657?\u25945?\u26448?11\u-28440?\u12290?\u-31817?\u19978?\u28023?\u24066?\u25945?\u23398?\u25104?\u26524?\u20108?\u31561?\u22870?\u12289?\u-29406?\u25919?\u-28440?\u-29406?\u25919?\u24037?\u20316?\u8220?\u20248?\u31168?\u-29766?\u25991?\u12289?\u20248?\u31168?\u-29693?\u26597?\u25253?\u21578?\u12289?\u20248?\u31168?\u20844?\u25991?\u8221?\u19968?\u20108?\u19977?\u31561?\u22870?\u12289?\u27743?\u-32049?\u30465?\u-25896?\u26657?\u22810?\u23186?\u20307?\u25945?\u23398?\u-29698?\u20214?\u22823?\u-29349?\u20108?\u31561?\u22870?\u12289?\u27743?\u-32049?\u30465?\u29028?\u28845?\u31185?\u23398?\u25216?\u26415?\u-28709?\u27493?\u22870?\u20108?\u31561?\u22870?\u12289?\u26472?\u32426?\u29740?\u20250?\u-29791?\u23398?\u22870?\u20248?\u31168?\u20250?\u-29791?\u19987?\u19994?\u23398?\u20301?\u-29766?\u25991?\u22870?\u12289?\u20840?\u22269?\u20250?\u-29791?\u20449?\u24687?\u21270?\u24180?\u20250?\u20248?\u31168?\u-29766?\u25991?\u22870?\u12289?2015\u24180?\u20840?\u22269?\u20225?\u19994?\u20250?\u-29791?\u20449?\u24687?\u21270?\u30693?\u-29754?\u31454?\u-29349?\u20108?\u31561?\u22870?\u12289?2015\u24180?\u24230?\u20840?\u22269?MPAcc\u20248?\u31168?\u25945?\u23398?\u26696?\u20363?\u-244?\u20027?\u25345?\u-29406?\u25919?\u-28440?\u-29698?\u-26472?\u12289?\u27743?\u-32049?\u30465?\u25945?\u-32590?\u21381?\u21746?\u23398?\u31038?\u20250?\u31185?\u23398?\u22522?\u-28207?\u-26503?\u30446?\u21644?\u-28211?\u22823?\u20225?\u19994?\u22996?\u25176?\u-29698?\u-26472?\u-244?\u21442?\u19982?\u-248?\u23436?\u25104?\u-247?\u22810?\u-26503?\u22269?\u23478?\u-32278?\u28982?\u31185?\u23398?\u22522?\u-28207?\u-26503?\u30446?\u12289?\u22269?\u23478?\u31038?\u20250?\u31185?\u23398?\u22522?\u-28207?\u-26503?\u30446?\u12289?\u-29406?\u25919?\u-28440?\u-28211?\u28857?\u-29698?\u-26472?\u12289?\u25945?\u-32590?\u-28440?\u-29698?\u-26472?\u12289?\u21271?\u20140?\u24066?\u31185?\u25216?\u-29791?\u21010?\u-29698?\u-26472?\u12289?\u20250?\u-29791?\u23398?\u20250?\u-29698?\u-26472?\u21644?\u-28211?\u22823?\u20225?\u19994?\u22996?\u25176?\u-29698?\u-26472?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26366?\u20026?\u22810?\u20010?\u20225?\u19994?\u20250?\u-29791?\u-26490?\u20891?\u20154?\u25165?\u29677?\u12289?\u20840?\u22269?\u31246?\u21153?\u-26490?\u20891?\u20154?\u25165?\u29677?\u12289?\u27880?\u20876?\u20250?\u-29791?\u24072?\u29677?\u12289?\u-29406?\u21153?\u24635?\u30417?\u29677?\u21450?\u22269?\u20869?\u22823?\u22411?\u20225?\u19994?\u-29774?\u25480?\u20250?\u-29791?\u20449?\u24687?\u21270?\u21457?\u23637?\u-29301?\u21183?\u12289?\u20250?\u-29791?\u20449?\u24687?\u21270?\u25919?\u31574?\u27861?\u-30268?\u12289?\u-29406?\u21153?\u30340?\u25968?\u23383?\u21270?\u-28820?\u22411?\u12289?\u31649?\u29702?\u20250?\u-29791?\u25968?\u23383?\u21270?\u21019?\u26032?\u12289?\u-29406?\u21153?\u20849?\u20139?\u30340?\u29702?\u-29766?\u19982?\u23454?\u-29195?\u12289?\u26234?\u-32515?\u-29406?\u21153?\u30340?\u25506?\u32034?\u19982?\u23454?\u-29195?\u12289?RPA\u30340?\u-29762?\u-29791?\u19982?\u-26418?\u25511?\u12289?\u30005?\u23376?\u31080?\u25454?\u19982?\u30005?\u23376?\u20250?\u-29791?\u26723?\u26696?\u12289?XBRL\u21450?\u20854?\u24212?\u29992?\u20307?\u-25972?\u12289?\u-26492?\u31639?\u31649?\u29702?\u30005?\u23376?\u27801?\u30424?\u27169?\u25311?\u31561?\u-29698?\u31243?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b \u12304?\u30740?\u31350?\u-26490?\u22495?\u12305?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 XBRL \u21487?\u25193?\u23637?\u21830?\u19994?\u25253?\u21578?\u-29715?\u-30208?\u-229?Accounting Information System \u20250?\u-29791?\u20449?\u24687?\u31995?\u32479?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 Evaluation of Enterprise Internal Control\u20225?\u19994?\u20869?\u-28440?\u25511?\u21046?\u-29756?\u20215?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b \u12304?\u20027?\u-29774?\u19987?\u-26472?\u12305?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19968?\u12289?\u20250?\u-29791?\u20449?\u24687?\u21270?\u21457?\u23637?\u-29301?\u21183?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20108?\u12289?\u20250?\u-29791?\u20449?\u24687?\u21270?\u25919?\u31574?\u27861?\u-30268?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19977?\u12289?\u-29406?\u21153?\u30340?\u25968?\u23383?\u21270?\u-28820?\u22411?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22235?\u12289?\u31649?\u29702?\u20250?\u-29791?\u25968?\u23383?\u21270?\u21019?\u26032?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20116?\u12289?\u22823?\u25968?\u25454?\u26102?\u20195?\u30340?\u-29406?\u21153?\u20215?\u20540?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20845?\u12289?\u-29406?\u21153?\u20849?\u20139?\u30340?\u22522?\u30784?\u29702?\u-29766?\u19982?\u21457?\u23637?\u-29301?\u21183?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19971?\u12289?\u26234?\u-32515?\u-29406?\u21153?\u20849?\u20139?\u30340?\u24314?\u-29762?\u19982?\u-28720?\u-31707?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20843?\u12289?\u-29406?\u21153?\u20849?\u20139?\u30340?\u26696?\u20363?\u20998?\u20139?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 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