{"id":242369,"date":"2024-06-13T01:17:00","date_gmt":"2024-06-12T17:17:00","guid":{"rendered":"https:\/\/pingtungtimes.com.tw\/?p=242369"},"modified":"2024-06-13T01:17:00","modified_gmt":"2024-06-12T17:17:00","slug":"cima-%e6%96%b0%e4%bb%bb%e4%b8%bb%e5%b8%ad%e5%85%bc%e5%9c%8b%e9%9a%9b%e8%a8%bb%e5%86%8a%e5%b0%88%e6%a5%ad%e6%9c%83%e8%a8%88%e5%b8%ab%e5%85%ac%e6%9c%83%e4%b8%bb%e5%b8%ad%e8%a1%a8%e7%a4%ba%ef%bc%9a","status":"publish","type":"post","link":"https:\/\/pingtungtimes.com.tw\/?p=242369","title":{"rendered":"CIMA \u65b0\u4efb\u4e3b\u5e2d\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d\u8868\u793a\uff1a\u300c\u4e16\u754c\u70ba\u6703\u8a08\u548c\u91d1\u878d\u5c08\u696d\u63d0\u4f9b\u5927\u91cf\u6a5f\u6703\u300d"},"content":{"rendered":"
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\u502b\u6566<\/span>2024\u5e746\u670813\u65e5<\/span> \/\u7f8e\u901a\u793e\/ — Chartered Institute of Management Accountants (CIMA\uff0c\u82f1\u570b\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703) \u4eca\u5929\u5ba3\u5e03\uff0c\u5df2\u59d4\u4efb\u91d1\u878d\u8f49\u578b\u696d\u52d9\u9818\u5c0e\u4eba Simon Bittlestone\uff0cFCMA\uff0cCGMA\uff0c \u70ba\u516c\u6703\u7684\u7b2c 91 \u5c46\u6703\u9577\u3002\u4ed6\u9084\u5c07\u64d4\u4efb Association of International Certified Professional Accountants (\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\uff0c\u7c21\u7a31\u300c\u516c\u6703\u300d) \u7b2c\u4e5d\u4efb\u4e3b\u5e2d\uff0c\u9019\u662f\u4e16\u754c\u4e0a\u6700\u5927\u7684\u516c\u5171\u548c\u7ba1\u7406\u6703\u8a08\u6703\u54e1\u7d44\u7e54\u3002<\/p>\n

Simon Bittlestone\uff0cFCMA\uff0cCGMA\uff0cCIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d<\/span> <\/div>\n

Simon Bittlestone\uff0cFCMA\uff0cCGMA\uff0cCIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d\uff0c\u4ee3\u8868 AICPA \u548c CIMA \u8868\u793a\uff1a <\/b><\/p>\n

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\u5728\u4ed6\u4efb\u8077\u671f\u9593\uff0c\u5c07\u628a\u8077\u696d\u91cd\u9ede\u5c07\u96c6\u4e2d\u5728\u4e09\u5927\u95dc\u9375\u9818\u57df\uff1a<\/p>\n

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  • \u5275\u65b0\u8207\u8f49\u578b\u3002<\/b>\u65b0\u79d1\u6280\uff0c\u5305\u62ec\u751f\u6210\u5f0f AI \u548c\u6a5f\u5668\u4eba\u6d41\u7a0b\u81ea\u52d5\u5316\uff0c\u6b63\u5728\u8fc5\u901f\u5fb9\u5e95\u6539\u8b8a\u6703\u8a08\u548c\u8ca1\u52d9\u884c\u696d\u3002CIMA \u548c\u516c\u6703\u5c07\u81f4\u529b\u65bc\u9032\u4e00\u6b65\u8ce6\u4e88\u6703\u8a08\u548c\u91d1\u878d\u5c08\u696d\u4eba\u58eb\u80fd\u529b\uff0c\u4ee5\u57f9\u990a\u6240\u9700\u7684\u601d\u7dad\uff0c\u6280\u80fd\u548c\u77e5\u8b58\uff0c\u9032\u800c\u8b93\u9019\u4e9b\u5c08\u696d\u4eba\u58eb\u5584\u7528\u9019\u4e9b\u80fd\u529b\u6240\u63d0\u4f9b\u7684\u5de8\u5927\u6f5b\u80fd\u3002<\/li>\n
  • \u50f9\u503c\u8207\u53ef\u6301\u7e8c\u767c\u5c55\u3002<\/b>\u96a8\u8457\u4f01\u696d\u9032\u4e00\u6b65\u5c07\u53ef\u6301\u7e8c\u767c\u5c55\u878d\u5165\u5176\u7b56\u7565\u548c\u71df\u904b\u4e2d\uff0cCIMA \u548c\u516c\u6703\u5c07\u91cd\u8996\u63a8\u5ee3\u6703\u8a08\u548c\u91d1\u878d\u5c08\u696d\u4eba\u58eb\u4f5c\u70ba\u503c\u5f97\u4fe1\u8cf4\u7684\u9867\u554f\u89d2\u8272\uff0c\u9019\u4e9b\u5c08\u696d\u4eba\u58eb\u6709\u8db3\u5920\u80fd\u529b\u652f\u63f4\u7d44\u7e54\u63a8\u52d5\u6709\u610f\u7fa9\u800c\u6301\u4e45\u7684\u8b8a\u9769\uff0c\u6301\u7e8c\u5275\u9020\u50f9\u503c\u3002<\/li>\n
  • \u5305\u5bb9\u8207\u6a5f\u6703\u3002<\/b>\u52de\u52d5\u529b\u4eba\u53e3\u7d50\u69cb\u6b63\u5728\u8fc5\u901f\u6f14\u8b8a\uff0c\u884c\u696d\u5fc5\u9808\u4f5c\u51fa\u8abf\u6574\uff0c\u65b9\u80fd\u5438\u5f15\u9802\u5c16\u4eba\u624d\u3002CIMA \u548c\u516c\u6703\u7684\u5de5\u4f5c\u5c07\u5c08\u6ce8\u65bc\u57f9\u990a\u4e00\u500b\u5305\u5bb9\u6027\u7684\u8077\u696d\uff0c\u4efb\u4f55\u5177\u6709\u9069\u7576\u80fd\u529b\u548c\u5949\u737b\u7cbe\u795e\u7684\u4eba\u90fd\u6709\u6a5f\u6703\u52a0\u5165\u9019\u8077\u696d\uff0c\u628a\u63e1\u6210\u9577\u6a5f\u6703\uff0c\u5efa\u7acb\u5145\u5be6\u7684\u8077\u696d\u751f\u6daf\u3002<\/li>\n<\/ul>\n

    \u5728\u9019\u500b\u95dc\u9375\u89d2\u8272\u4e2d\uff0cSimon \u5c07\u8207 CGMA \u6703\u8a08\u5e2b Carla M. McCall<\/span> \u7dca\u5bc6\u5408\u4f5c\uff0c\u5979\u662f\u516c\u6703\u806f\u5e2d\u4e3b\u5e2d\u517c American Institute of CPAs (AICPA) \u4e3b\u5e2d\u3002\u4e8c\u4eba\u5c07\u5171\u540c\u52aa\u529b\u70ba\u8fd1 600,000 \u540d AICPA \u548c CIMA \u6210\u54e1\u3001\u5019\u9078\u4eba\u548c\u8a3b\u518a\u4eba\u63d0\u4f9b\u6240\u9700\u5de5\u5177\u548c\u8cc7\u6e90\uff0c\u5354\u52a9\u5176\u53d6\u5f97\u6210\u529f\uff0c\u4e26\u5728\u4e0d\u65b7\u8b8a\u5316\u7684\u4e16\u754c\u4e2d\u63a8\u52d5\u6703\u8a08\u696d\u9032\u5165\u672a\u4f86\u3002<\/p>\n

    Simon \u5c0d\u4ed6\u7684\u4efb\u547d\u9032\u4e00\u6b65\u8a55\u8ad6\u8aaa\uff1a<\/b>\u00a0\u300c\u6211\u5f88\u69ae\u5e78\u80fd\u5920\u70ba\u9019\u500b\u8077\u696d\u670d\u52d9\uff0c\u6211\u8981\u8877\u5fc3\u611f\u8b1d CIMA \u6703\u54e1\u5c0d\u6211\u7684\u4fe1\u4efb\uff0c\u8b93\u6211\u64d4\u4efb CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d\u3002\u300d<\/i><\/p>\n

    Simon \u662f\u4e00\u4f4d\u4f01\u696d\u9818\u5c0e\u8005\uff0c\u5728\u79c1\u4eba\u516c\u53f8\u548c\u4e0a\u5e02\u516c\u53f8\u4ee5\u53ca\u7f8e\u570b\u3001\u82f1\u570b\u548c\u4e9e\u6d32\u5e02\u5834\u64c1\u6709\u7d93\u9a57\uff0c\u76ee\u524d\u70ba\u591a\u9593\u79d1\u6280\u4f01\u696d\u3001\u6295\u8cc7\u57fa\u91d1\u548c\u6148\u5584\u6a5f\u69cb\u64d4\u4efb\u8aee\u8a62\u548c\u975e\u57f7\u884c\u8077\u4f4d\u3002Simon \u7684\u5546\u696d\u8077\u696d\u751f\u6daf\u5305\u62ec\u5728\u91d1\u878d\u5206\u6790\u884c\u696d\u5de5\u4f5c 12 \u5e74\uff0c\u5176\u4e2d\u5341\u5e74\u4ed6\u64d4\u4efb Metapraxis \u7684\u884c\u653f\u7e3d\u88c1\uff0c\u9019\u662f\u4e00\u9593\u4f4d\u65bc\u502b\u6566\u548c\u7d10\u7d04\u7684\u91d1\u878d\u79d1\u6280\u516c\u53f8\uff0c\u64c1\u6709\u5168\u7403\u85cd\u7c4c\u5ba2\u6236\u7fa4\u3002\u5728\u8077\u696d\u751f\u6daf\u7684\u521d\u968e\u6bb5\uff0c\u4ed6\u66fe\u5728\u79d1\u6280\u548c\u670d\u52d9\u516c\u53f8 Xchanging PLC \u5de5\u4f5c\uff0c\u73fe\u5728\u662f CSC \u7684\u4e00\u90e8\u5206\u3002\u4ed6\u5728\u6b64\u516c\u53f8\u7372\u8cc7\u683c\u64d4\u4efb\u526f\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\uff0c\u4e26\u65bc 2007 \u5e74\u5728\u502b\u6566\u8b49\u5238\u4ea4\u6613\u6240\uff0c\u70ba\u516c\u53f8\u9032\u884c\u4e86\u975e\u5e38\u6210\u529f\u7684\u9996\u6b21\u516c\u958b\u62db\u80a1\u3002<\/p>\n

    \u897f\u8499\u65bc 2009 \u5e74\u9996\u6b21\u6210\u70ba CIMA \u6703\u54e1\uff0c\u4e26\u65bc 2016 \u5e74\u7372\u5f97\u734e\u5b78\u91d1\u3002\u904e\u53bb\u5341\u5e74\u4ed6\u4e00\u76f4\u662f CIMA \u7684\u7a4d\u6975\u5927\u4f7f\u548c\u5fe0\u5be6\u64c1\u8e89\u3002\u4ed6\u65bc 2016 \u81f3 17 \u5e74\u5ea6\u64d4\u4efb CIMA \u5be9\u8a08\u53ca\u8ca1\u52d9\u59d4\u54e1\u6703\u6210\u54e1\uff0c\u7136\u5f8c\u65bc 2018 \u5e74\u7372\u9078\u70ba CIMA \u7406\u4e8b\u6703\u6210\u54e1\u30022021 \u5e74\uff0c\u4ed6\u7372\u59d4\u4efb\u70ba\u516c\u6703\u7684\u8463\u4e8b\u6703\u6210\u54e1\uff0c\u4ee5\u53ca\u5be9\u8a08\u8207\u8ca1\u52d9\u59d4\u54e1\u6703\u6210\u54e1\uff0c\u4e4b\u524d\u66fe\u5728 CIMA \u601d\u60f3\u9818\u5c0e\u53ca\u5546\u696d\u502b\u7406\u59d4\u54e1\u6703\u4efb\u8077\u3002<\/p>\n

    \u00a0<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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McCall \u7dca\u5bc6\u5408\u4f5c\uff0c\u5979\u662f\u516c\u6703\u806f\u5e2d\u4e3b\u5e2d\u517c American Institute of CPAs (AICPA) \u4e3b\u5e2d\u3002\u4e8c\u4eba\u5c07\u5171\u540c\u52aa\u529b\u70ba\u8fd1 600,000 \u540d AICPA \u548c CIMA \u6210\u54e1\u3001\u5019\u9078\u4eba\u548c\u8a3b\u518a\u4eba\u63d0\u4f9b\u6240\u9700\u5de5\u5177\u548c\u8cc7\u6e90\uff0c\u5354\u52a9\u5176\u53d6\u5f97\u6210\u529f\uff0c\u4e26\u5728\u4e0d\u65b7\u8b8a\u5316\u7684\u4e16\u754c\u4e2d\u63a8\u52d5\u6703\u8a08\u696d\u9032\u5165\u672a\u4f86\u3002 Simon \u5c0d\u4ed6\u7684\u4efb\u547d\u9032\u4e00\u6b65\u8a55\u8ad6\u8aaa\uff1a\u00a0\u300c\u6211\u5f88\u69ae\u5e78\u80fd\u5920\u70ba\u9019\u500b\u8077\u696d\u670d\u52d9\uff0c\u6211\u8981\u8877\u5fc3\u611f\u8b1d CIMA \u6703\u54e1\u5c0d\u6211\u7684\u4fe1\u4efb\uff0c\u8b93\u6211\u64d4\u4efb CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d\u3002\u300d Simon \u662f\u4e00\u4f4d\u4f01\u696d\u9818\u5c0e\u8005\uff0c\u5728\u79c1\u4eba\u516c\u53f8\u548c\u4e0a\u5e02\u516c\u53f8\u4ee5\u53ca\u7f8e\u570b\u3001\u82f1\u570b\u548c\u4e9e\u6d32\u5e02\u5834\u64c1\u6709\u7d93\u9a57\uff0c\u76ee\u524d\u70ba\u591a\u9593\u79d1\u6280\u4f01\u696d\u3001\u6295\u8cc7\u57fa\u91d1\u548c\u6148\u5584\u6a5f\u69cb\u64d4\u4efb\u8aee\u8a62\u548c\u975e\u57f7\u884c\u8077\u4f4d\u3002Simon \u7684\u5546\u696d\u8077\u696d\u751f\u6daf\u5305\u62ec\u5728\u91d1\u878d\u5206\u6790\u884c\u696d\u5de5\u4f5c 12 \u5e74\uff0c\u5176\u4e2d\u5341\u5e74\u4ed6\u64d4\u4efb Metapraxis \u7684\u884c\u653f\u7e3d\u88c1\uff0c\u9019\u662f\u4e00\u9593\u4f4d\u65bc\u502b\u6566\u548c\u7d10\u7d04\u7684\u91d1\u878d\u79d1\u6280\u516c\u53f8\uff0c\u64c1\u6709\u5168\u7403\u85cd\u7c4c\u5ba2\u6236\u7fa4\u3002\u5728\u8077\u696d\u751f\u6daf\u7684\u521d\u968e\u6bb5\uff0c\u4ed6\u66fe\u5728\u79d1\u6280\u548c\u670d\u52d9\u516c\u53f8 Xchanging PLC \u5de5\u4f5c\uff0c\u73fe\u5728\u662f CSC \u7684\u4e00\u90e8\u5206\u3002\u4ed6\u5728\u6b64\u516c\u53f8\u7372\u8cc7\u683c\u64d4\u4efb\u526f\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\uff0c\u4e26\u65bc 2007 \u5e74\u5728\u502b\u6566\u8b49\u5238\u4ea4\u6613\u6240\uff0c\u70ba\u516c\u53f8\u9032\u884c\u4e86\u975e\u5e38\u6210\u529f\u7684\u9996\u6b21\u516c\u958b\u62db\u80a1\u3002 \u897f\u8499\u65bc 2009 \u5e74\u9996\u6b21\u6210\u70ba CIMA \u6703\u54e1\uff0c\u4e26\u65bc 2016 \u5e74\u7372\u5f97\u734e\u5b78\u91d1\u3002\u904e\u53bb\u5341\u5e74\u4ed6\u4e00\u76f4\u662f CIMA \u7684\u7a4d\u6975\u5927\u4f7f\u548c\u5fe0\u5be6\u64c1\u8e89\u3002\u4ed6\u65bc 2016 \u81f3 17 \u5e74\u5ea6\u64d4\u4efb CIMA \u5be9\u8a08\u53ca\u8ca1\u52d9\u59d4\u54e1\u6703\u6210\u54e1\uff0c\u7136\u5f8c\u65bc 2018 \u5e74\u7372\u9078\u70ba CIMA \u7406\u4e8b\u6703\u6210\u54e1\u30022021 \u5e74\uff0c\u4ed6\u7372\u59d4\u4efb\u70ba\u516c\u6703\u7684\u8463\u4e8b\u6703\u6210\u54e1\uff0c\u4ee5\u53ca\u5be9\u8a08\u8207\u8ca1\u52d9\u59d4\u54e1\u6703\u6210\u54e1\uff0c\u4e4b\u524d\u66fe\u5728 CIMA \u601d\u60f3\u9818\u5c0e\u53ca\u5546\u696d\u502b\u7406\u59d4\u54e1\u6703\u4efb\u8077\u3002 \u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pingtungtimes.com.tw\/?p=242369\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIMA \u65b0\u4efb\u4e3b\u5e2d\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d\u8868\u793a\uff1a\u300c\u4e16\u754c\u70ba\u6703\u8a08\u548c\u91d1\u878d\u5c08\u696d\u63d0\u4f9b\u5927\u91cf\u6a5f\u6703\u300d - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"og:description\" content=\"\u502b\u65662024\u5e746\u670813\u65e5 \/\u7f8e\u901a\u793e\/ -- Chartered Institute of Management Accountants (CIMA\uff0c\u82f1\u570b\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703) \u4eca\u5929\u5ba3\u5e03\uff0c\u5df2\u59d4\u4efb\u91d1\u878d\u8f49\u578b\u696d\u52d9\u9818\u5c0e\u4eba Simon Bittlestone\uff0cFCMA\uff0cCGMA\uff0c \u70ba\u516c\u6703\u7684\u7b2c 91 \u5c46\u6703\u9577\u3002\u4ed6\u9084\u5c07\u64d4\u4efb Association of International Certified Professional Accountants (\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\uff0c\u7c21\u7a31\u300c\u516c\u6703\u300d) \u7b2c\u4e5d\u4efb\u4e3b\u5e2d\uff0c\u9019\u662f\u4e16\u754c\u4e0a\u6700\u5927\u7684\u516c\u5171\u548c\u7ba1\u7406\u6703\u8a08\u6703\u54e1\u7d44\u7e54\u3002 Simon Bittlestone\uff0cFCMA\uff0cCGMA\uff0cCIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d Simon Bittlestone\uff0cFCMA\uff0cCGMA\uff0cCIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d\uff0c\u4ee3\u8868 AICPA \u548c CIMA \u8868\u793a\uff1a \u300c\u5c0d\u6703\u8a08\u548c\u8ca1\u52d9\u884c\u696d\u800c\u8a00\uff0c\u4e16\u4e0a\u5145\u6eff\u4e86\u5275\u9020\u53ef\u6301\u7e8c\u50f9\u503c\u3001\u5275\u65b0\u548c\u5305\u5bb9\u7684\u6a5f\u6703\u3002\u5118\u7ba1\u4e16\u4e0a\u5b58\u5728\u4e0d\u78ba\u5b9a\u6027\uff0c\u4f46\u9019\u4e9b\u6642\u671f\u5c0d\u6211\u5011\u7684\u8077\u696d\u800c\u8a00\u662f\u4ee4\u4eba\u632f\u596e\u7684\u3002\u6211\u6253\u7b97\u5728\u660e\u5e74\u5354\u52a9\u52a0\u901f\u548c\u5e36\u9818\u5176\u6301\u7e8c\u767c\u5c55\uff0c\u4ee5\u5145\u5206\u5229\u7528\u9019\u4e9b\u53ef\u80fd\u6027\u3002\u300d \u5728\u4ed6\u4efb\u8077\u671f\u9593\uff0c\u5c07\u628a\u8077\u696d\u91cd\u9ede\u5c07\u96c6\u4e2d\u5728\u4e09\u5927\u95dc\u9375\u9818\u57df\uff1a \u5275\u65b0\u8207\u8f49\u578b\u3002\u65b0\u79d1\u6280\uff0c\u5305\u62ec\u751f\u6210\u5f0f AI \u548c\u6a5f\u5668\u4eba\u6d41\u7a0b\u81ea\u52d5\u5316\uff0c\u6b63\u5728\u8fc5\u901f\u5fb9\u5e95\u6539\u8b8a\u6703\u8a08\u548c\u8ca1\u52d9\u884c\u696d\u3002CIMA \u548c\u516c\u6703\u5c07\u81f4\u529b\u65bc\u9032\u4e00\u6b65\u8ce6\u4e88\u6703\u8a08\u548c\u91d1\u878d\u5c08\u696d\u4eba\u58eb\u80fd\u529b\uff0c\u4ee5\u57f9\u990a\u6240\u9700\u7684\u601d\u7dad\uff0c\u6280\u80fd\u548c\u77e5\u8b58\uff0c\u9032\u800c\u8b93\u9019\u4e9b\u5c08\u696d\u4eba\u58eb\u5584\u7528\u9019\u4e9b\u80fd\u529b\u6240\u63d0\u4f9b\u7684\u5de8\u5927\u6f5b\u80fd\u3002 \u50f9\u503c\u8207\u53ef\u6301\u7e8c\u767c\u5c55\u3002\u96a8\u8457\u4f01\u696d\u9032\u4e00\u6b65\u5c07\u53ef\u6301\u7e8c\u767c\u5c55\u878d\u5165\u5176\u7b56\u7565\u548c\u71df\u904b\u4e2d\uff0cCIMA \u548c\u516c\u6703\u5c07\u91cd\u8996\u63a8\u5ee3\u6703\u8a08\u548c\u91d1\u878d\u5c08\u696d\u4eba\u58eb\u4f5c\u70ba\u503c\u5f97\u4fe1\u8cf4\u7684\u9867\u554f\u89d2\u8272\uff0c\u9019\u4e9b\u5c08\u696d\u4eba\u58eb\u6709\u8db3\u5920\u80fd\u529b\u652f\u63f4\u7d44\u7e54\u63a8\u52d5\u6709\u610f\u7fa9\u800c\u6301\u4e45\u7684\u8b8a\u9769\uff0c\u6301\u7e8c\u5275\u9020\u50f9\u503c\u3002 \u5305\u5bb9\u8207\u6a5f\u6703\u3002\u52de\u52d5\u529b\u4eba\u53e3\u7d50\u69cb\u6b63\u5728\u8fc5\u901f\u6f14\u8b8a\uff0c\u884c\u696d\u5fc5\u9808\u4f5c\u51fa\u8abf\u6574\uff0c\u65b9\u80fd\u5438\u5f15\u9802\u5c16\u4eba\u624d\u3002CIMA \u548c\u516c\u6703\u7684\u5de5\u4f5c\u5c07\u5c08\u6ce8\u65bc\u57f9\u990a\u4e00\u500b\u5305\u5bb9\u6027\u7684\u8077\u696d\uff0c\u4efb\u4f55\u5177\u6709\u9069\u7576\u80fd\u529b\u548c\u5949\u737b\u7cbe\u795e\u7684\u4eba\u90fd\u6709\u6a5f\u6703\u52a0\u5165\u9019\u8077\u696d\uff0c\u628a\u63e1\u6210\u9577\u6a5f\u6703\uff0c\u5efa\u7acb\u5145\u5be6\u7684\u8077\u696d\u751f\u6daf\u3002 \u5728\u9019\u500b\u95dc\u9375\u89d2\u8272\u4e2d\uff0cSimon \u5c07\u8207 CGMA \u6703\u8a08\u5e2b Carla M. McCall \u7dca\u5bc6\u5408\u4f5c\uff0c\u5979\u662f\u516c\u6703\u806f\u5e2d\u4e3b\u5e2d\u517c American Institute of CPAs (AICPA) \u4e3b\u5e2d\u3002\u4e8c\u4eba\u5c07\u5171\u540c\u52aa\u529b\u70ba\u8fd1 600,000 \u540d AICPA \u548c CIMA \u6210\u54e1\u3001\u5019\u9078\u4eba\u548c\u8a3b\u518a\u4eba\u63d0\u4f9b\u6240\u9700\u5de5\u5177\u548c\u8cc7\u6e90\uff0c\u5354\u52a9\u5176\u53d6\u5f97\u6210\u529f\uff0c\u4e26\u5728\u4e0d\u65b7\u8b8a\u5316\u7684\u4e16\u754c\u4e2d\u63a8\u52d5\u6703\u8a08\u696d\u9032\u5165\u672a\u4f86\u3002 Simon \u5c0d\u4ed6\u7684\u4efb\u547d\u9032\u4e00\u6b65\u8a55\u8ad6\u8aaa\uff1a\u00a0\u300c\u6211\u5f88\u69ae\u5e78\u80fd\u5920\u70ba\u9019\u500b\u8077\u696d\u670d\u52d9\uff0c\u6211\u8981\u8877\u5fc3\u611f\u8b1d CIMA \u6703\u54e1\u5c0d\u6211\u7684\u4fe1\u4efb\uff0c\u8b93\u6211\u64d4\u4efb CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d\u3002\u300d Simon \u662f\u4e00\u4f4d\u4f01\u696d\u9818\u5c0e\u8005\uff0c\u5728\u79c1\u4eba\u516c\u53f8\u548c\u4e0a\u5e02\u516c\u53f8\u4ee5\u53ca\u7f8e\u570b\u3001\u82f1\u570b\u548c\u4e9e\u6d32\u5e02\u5834\u64c1\u6709\u7d93\u9a57\uff0c\u76ee\u524d\u70ba\u591a\u9593\u79d1\u6280\u4f01\u696d\u3001\u6295\u8cc7\u57fa\u91d1\u548c\u6148\u5584\u6a5f\u69cb\u64d4\u4efb\u8aee\u8a62\u548c\u975e\u57f7\u884c\u8077\u4f4d\u3002Simon \u7684\u5546\u696d\u8077\u696d\u751f\u6daf\u5305\u62ec\u5728\u91d1\u878d\u5206\u6790\u884c\u696d\u5de5\u4f5c 12 \u5e74\uff0c\u5176\u4e2d\u5341\u5e74\u4ed6\u64d4\u4efb Metapraxis \u7684\u884c\u653f\u7e3d\u88c1\uff0c\u9019\u662f\u4e00\u9593\u4f4d\u65bc\u502b\u6566\u548c\u7d10\u7d04\u7684\u91d1\u878d\u79d1\u6280\u516c\u53f8\uff0c\u64c1\u6709\u5168\u7403\u85cd\u7c4c\u5ba2\u6236\u7fa4\u3002\u5728\u8077\u696d\u751f\u6daf\u7684\u521d\u968e\u6bb5\uff0c\u4ed6\u66fe\u5728\u79d1\u6280\u548c\u670d\u52d9\u516c\u53f8 Xchanging PLC \u5de5\u4f5c\uff0c\u73fe\u5728\u662f CSC \u7684\u4e00\u90e8\u5206\u3002\u4ed6\u5728\u6b64\u516c\u53f8\u7372\u8cc7\u683c\u64d4\u4efb\u526f\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\uff0c\u4e26\u65bc 2007 \u5e74\u5728\u502b\u6566\u8b49\u5238\u4ea4\u6613\u6240\uff0c\u70ba\u516c\u53f8\u9032\u884c\u4e86\u975e\u5e38\u6210\u529f\u7684\u9996\u6b21\u516c\u958b\u62db\u80a1\u3002 \u897f\u8499\u65bc 2009 \u5e74\u9996\u6b21\u6210\u70ba CIMA \u6703\u54e1\uff0c\u4e26\u65bc 2016 \u5e74\u7372\u5f97\u734e\u5b78\u91d1\u3002\u904e\u53bb\u5341\u5e74\u4ed6\u4e00\u76f4\u662f CIMA \u7684\u7a4d\u6975\u5927\u4f7f\u548c\u5fe0\u5be6\u64c1\u8e89\u3002\u4ed6\u65bc 2016 \u81f3 17 \u5e74\u5ea6\u64d4\u4efb CIMA \u5be9\u8a08\u53ca\u8ca1\u52d9\u59d4\u54e1\u6703\u6210\u54e1\uff0c\u7136\u5f8c\u65bc 2018 \u5e74\u7372\u9078\u70ba CIMA \u7406\u4e8b\u6703\u6210\u54e1\u30022021 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McCall \u7dca\u5bc6\u5408\u4f5c\uff0c\u5979\u662f\u516c\u6703\u806f\u5e2d\u4e3b\u5e2d\u517c American Institute of CPAs (AICPA) \u4e3b\u5e2d\u3002\u4e8c\u4eba\u5c07\u5171\u540c\u52aa\u529b\u70ba\u8fd1 600,000 \u540d AICPA \u548c CIMA \u6210\u54e1\u3001\u5019\u9078\u4eba\u548c\u8a3b\u518a\u4eba\u63d0\u4f9b\u6240\u9700\u5de5\u5177\u548c\u8cc7\u6e90\uff0c\u5354\u52a9\u5176\u53d6\u5f97\u6210\u529f\uff0c\u4e26\u5728\u4e0d\u65b7\u8b8a\u5316\u7684\u4e16\u754c\u4e2d\u63a8\u52d5\u6703\u8a08\u696d\u9032\u5165\u672a\u4f86\u3002 Simon \u5c0d\u4ed6\u7684\u4efb\u547d\u9032\u4e00\u6b65\u8a55\u8ad6\u8aaa\uff1a\u00a0\u300c\u6211\u5f88\u69ae\u5e78\u80fd\u5920\u70ba\u9019\u500b\u8077\u696d\u670d\u52d9\uff0c\u6211\u8981\u8877\u5fc3\u611f\u8b1d CIMA \u6703\u54e1\u5c0d\u6211\u7684\u4fe1\u4efb\uff0c\u8b93\u6211\u64d4\u4efb CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u5e2d\u3002\u300d Simon \u662f\u4e00\u4f4d\u4f01\u696d\u9818\u5c0e\u8005\uff0c\u5728\u79c1\u4eba\u516c\u53f8\u548c\u4e0a\u5e02\u516c\u53f8\u4ee5\u53ca\u7f8e\u570b\u3001\u82f1\u570b\u548c\u4e9e\u6d32\u5e02\u5834\u64c1\u6709\u7d93\u9a57\uff0c\u76ee\u524d\u70ba\u591a\u9593\u79d1\u6280\u4f01\u696d\u3001\u6295\u8cc7\u57fa\u91d1\u548c\u6148\u5584\u6a5f\u69cb\u64d4\u4efb\u8aee\u8a62\u548c\u975e\u57f7\u884c\u8077\u4f4d\u3002Simon \u7684\u5546\u696d\u8077\u696d\u751f\u6daf\u5305\u62ec\u5728\u91d1\u878d\u5206\u6790\u884c\u696d\u5de5\u4f5c 12 \u5e74\uff0c\u5176\u4e2d\u5341\u5e74\u4ed6\u64d4\u4efb Metapraxis \u7684\u884c\u653f\u7e3d\u88c1\uff0c\u9019\u662f\u4e00\u9593\u4f4d\u65bc\u502b\u6566\u548c\u7d10\u7d04\u7684\u91d1\u878d\u79d1\u6280\u516c\u53f8\uff0c\u64c1\u6709\u5168\u7403\u85cd\u7c4c\u5ba2\u6236\u7fa4\u3002\u5728\u8077\u696d\u751f\u6daf\u7684\u521d\u968e\u6bb5\uff0c\u4ed6\u66fe\u5728\u79d1\u6280\u548c\u670d\u52d9\u516c\u53f8 Xchanging PLC \u5de5\u4f5c\uff0c\u73fe\u5728\u662f CSC \u7684\u4e00\u90e8\u5206\u3002\u4ed6\u5728\u6b64\u516c\u53f8\u7372\u8cc7\u683c\u64d4\u4efb\u526f\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\uff0c\u4e26\u65bc 2007 \u5e74\u5728\u502b\u6566\u8b49\u5238\u4ea4\u6613\u6240\uff0c\u70ba\u516c\u53f8\u9032\u884c\u4e86\u975e\u5e38\u6210\u529f\u7684\u9996\u6b21\u516c\u958b\u62db\u80a1\u3002 \u897f\u8499\u65bc 2009 \u5e74\u9996\u6b21\u6210\u70ba CIMA \u6703\u54e1\uff0c\u4e26\u65bc 2016 \u5e74\u7372\u5f97\u734e\u5b78\u91d1\u3002\u904e\u53bb\u5341\u5e74\u4ed6\u4e00\u76f4\u662f CIMA \u7684\u7a4d\u6975\u5927\u4f7f\u548c\u5fe0\u5be6\u64c1\u8e89\u3002\u4ed6\u65bc 2016 \u81f3 17 \u5e74\u5ea6\u64d4\u4efb CIMA \u5be9\u8a08\u53ca\u8ca1\u52d9\u59d4\u54e1\u6703\u6210\u54e1\uff0c\u7136\u5f8c\u65bc 2018 \u5e74\u7372\u9078\u70ba CIMA \u7406\u4e8b\u6703\u6210\u54e1\u30022021 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