{"id":337488,"date":"2025-06-19T03:39:00","date_gmt":"2025-06-18T19:39:00","guid":{"rendered":"https:\/\/pingtungtimes.com.tw\/?p=337488"},"modified":"2025-06-19T03:39:00","modified_gmt":"2025-06-18T19:39:00","slug":"cima-%e6%96%b0%e4%bb%bb%e8%81%af%e5%b8%ad%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%8d%94%e6%9c%83%e4%b8%bb%e5%b8%ad%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/pingtungtimes.com.tw\/?p=337488","title":{"rendered":"CIMA \u65b0\u4efb\u806f\u5e2d\u4e3b\u5e2d\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u4e3b\u5e2d\u8868\u793a\uff1a\u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u958b\u5275\u884c\u696d\u672a\u4f86\u300d"},"content":{"rendered":"
\n\n\n\n
\"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40\u8ca1\u52d9\u4e3b\u7ba1\u5c07\u51fa\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\uff0c\u4e26\u517c\u4efb\u5168\u7403\u6703\u8a08\u6703\u54e1\u6a5f\u69cb\u7684\u806f\u5e2d\u4e3b\u5e2d<\/i> <\/p>\n

\u502b\u6566<\/span> 2025\u5e746\u670819\u65e5<\/span> \/\u7f8e\u901a\u793e\/ — \u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703 (CIMA) \u4eca\u5929\u5ba3\u4f48\u63a8\u9078 John Graham (FCMA \u53ca CGMA) \u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u3002\u00a0 \u4ed6\u4ea6\u5c07\u64d4\u4efb\u7531\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703 (AICPA) \u8207 CIMA \u7d44\u6210\u7684\u5168\u7403\u806f\u76df \u2014\u2500 \u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\uff08\u300c\u5354\u6703\u300d\uff09\u7684\u7b2c\u5341\u4efb\u806f\u5e2d\u4e3b\u5e2d\u3002<\/p>\n

John \u8077\u696d\u751f\u6daf\u5927\u90e8\u5206\u6642\u9593\u5747\u670d\u52d9\u65bc\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40 (NHS)\uff0c\u66fe\u5728\u591a\u500b NHS \u6a5f\u69cb\u4efb\u8077\uff0c\u5305\u62ec\u885e\u751f\u90e8\uff0c\u4e26\u5728\u904e\u53bb\u5341\u516d\u5e74\u9593\u4e00\u76f4\u64d4\u4efb\u8ca1\u52d9\u4e3b\u7ba1\u53ca\u8ca1\u52d9\u7e3d\u76e3\u7b49\u8077\u4f4d\u3002\u4ed6\u76ee\u524d\u64d4\u4efb Tameside and Glossop IC NHS FT \u548c Stockport NHS Foundation Trust \u7684\u8ca1\u52d9\u7e3d\u76e3\uff0c\u4e26\u517c\u4efb Stockport NHS Foundation Trust \u7684\u526f\u884c\u653f\u7e3d\u88c1\u3002<\/p>\n

\u4ed6\u662f CIMA \u53f2\u4e0a\u9996\u4f4d\u5728\u64d4\u4efb\u6703\u9577\u4e00\u8077\u7684\u540c\u6642\uff0c\u4ecd\u5728 NHS \u517c\u4efb\u5168\u8077\u884c\u653f\u8077\u4f4d\u7684\u9818\u5c0e\u4eba\u3002<\/p>\n

\u5728\u64d4\u4efb CIMA \u6703\u9577\u7684\u4e00\u5e74\u4efb\u671f\u5167\uff0cJohn \u5c07\u8207\u5354\u6703\u4e3b\u5e2d Lexy Kessler (CPA, CGMA) \u53ca\u884c\u653f\u7e3d\u88c1 Mark Koziel (CPA, CGMA) \u7dca\u5bc6\u5408\u4f5c\uff0c\u900f\u904e\u300c\u8ca1\u6703\u884c\u696d 2040\uff1a\u651c\u624b\u9081\u5411\u672a\u4f86\u300d(Finance and Accounting 2040:\u00a0 Rise to the Future Together<\/i>) \u9805\u76ee\uff0c\u70ba\u696d\u754c\u898f\u5283\u6975\u5177\u524d\u77bb\u6027\u7684\u767c\u5c55\u8def\u5f91\u3002<\/p>\n

CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA) \u8868\u793a\uff1a<\/b> <\/p>\n

\u300c\u73fe\u4eca\u4e16\u754c\uff0c\u8b8a\u5e7b\u83ab\u6e2c\uff0c\u6311\u6230\u91cd\u91cd\uff0c\u524d\u6240\u672a\u898b\u3002<\/i>\u00a0 \u7136\u800c\uff0c\u8ca1\u6703\u5c08\u696d\u4ecd\u6301\u7e8c\u5c55\u73fe\u51fa\u5353\u8d8a\u7684\u97cc\u6027\u3002\u300d<\/i><\/p>\n

\u300c\u6578\u78bc\u8f49\u578b\u4ee5\u53ca\u5e02\u5834\u5c0d\u8ca1\u6703\u5c08\u696d\u4eba\u58eb\u65e5\u76ca\u6bb7\u5207\u7684\u9700\u6c42\uff0c\u6b63\u50ac\u751f\u5de8\u5927\u7684\u6a5f\u9047\uff1b\u9019\u4e9b\u5c08\u696d\u4eba\u58eb\u4e0d\u50c5\u8981\u5177\u5099\u6280\u8853\u5c08\u9577\uff0c\u66f4\u9700\u517c\u5099\u6279\u5224\u6027\u601d\u7dad\u3001\u654f\u6377\u6027\u548c\u6230\u7565\u6d1e\u5bdf\u529b\u3002\u300d<\/i> <\/p>\n

\u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u70ba\u5c08\u696d\u958b\u5275\u672a\u4f86\u2014\u2014\u9810\u8996\u5c07\u6703\u5b9a\u7fa9\u4e0b\u4e00\u4ee3\u6240\u9700\u5177\u5099\u7684\u6280\u80fd\u3001\u77e5\u8b58\u548c\u6a5f\u9047\u3002\u300d\u00a0 <\/i> <\/p>\n

\u5728\u672a\u4f86\u5341\u4e8c\u500b\u6708\uff0cJohn \u5c07\u6703\u8207\u975e\u6d32\u3001\u4e9e\u6d32\u3001\u6b50\u6d32\u548c\u5317\u7f8e\u6d32\u7684\u6703\u54e1\u53ca\u8003\u751f\u4ea4\u6d41\uff0c\u805a\u7126\u7531\u4eba\u5de5\u667a\u80fd\u7b49\u65b0\u79d1\u6280\uff0c\u4ee5\u53ca\u696d\u52d9\u53ef\u6301\u7e8c\u767c\u5c55\u7b49\u5feb\u901f\u589e\u9577\u9818\u57df\u6240\u5e36\u52d5\u7684\u8ca1\u6703\u884c\u696d\u65e5\u76ca\u64f4\u5c55\u7684\u8077\u696d\u767c\u5c55\u6a5f\u6703\u3002<\/p>\n

\u5c0d\u65bc\u662f\u6b21\u7576\u9078\uff0cJohn \u7e8c\u6307\uff1a<\/b> <\/p>\n

\u300c\u6211\u5f88\u69ae\u5e78\u80fd\u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u53ca\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u7b2c 10 \u4efb\u806f\u5e2d\u4e3b\u5e2d\uff0c\u5f15\u9818\u9019\u500b\u5168\u7403\u6027\u6a5f\u69cb\uff0c\u70ba\u4e16\u754c\u5404\u5730\u7684\u4eba\u6c11\u3001\u4f01\u696d\u3001\u793e\u5340\u4ee5\u81f3\u7d93\u6fdf\u9ad4\uff0c\u5efa\u7acb\u4e92\u4fe1\u3001\u7de0\u9020\u6a5f\u9047\u53ca\u4fc3\u9032\u7e41\u69ae\u3002\u300d<\/i> <\/p>\n

\u300c\u80fd\u5920\u7576\u9078\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703\u6703\u9577\uff0c\u5be6\u5c6c\u69ae\u5e78\u4e4b\u81f3\u3002\u6211\u61f7\u62b1\u8457\u76ee\u6a19\u8207\u6a02\u89c0\u7cbe\u795e\uff0c\u9081\u5165\u9019\u65b0\u7684\u4e00\u5e74\uff0c\u671f\u5f85\u8207\u5404\u4f4d\u50be\u807d\u3001\u806f\u7e6b\uff0c\u4e26\u651c\u624b\u5851\u9020\u6211\u5011\u7684\u672a\u4f86\u3002\u300d<\/i> <\/p>\n

John \u65bc 1999 \u5e74\u6210\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (ACMA)\uff0c\u4e26\u65bc 2011 \u5e74\u7372\u9812\u8cc7\u6df1\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (FCMA) \u8cc7\u683c\u3002\u00a0 \u591a\u5e74\u4f86\uff0c\u4ed6\u4e00\u76f4\u7a4d\u6975\u64d4\u4efb\u516c\u6703\u7684\u5927\u4f7f\u53ca\u5021\u5c0e\u8005\u3002\u591a\u5e74\u4f86\uff0cJohn \u5728\u516c\u6703\u53ca\u5354\u6703\u5c65\u4efb\u8981\u8077\uff0c\u81f4\u529b\u65bc\u63a8\u5ee3\u7ba1\u7406\u6703\u8a08\u5c08\u696d\uff0c\u4e26\u63d0\u5347\u6703\u54e1\u53c3\u8207\u5ea6\u3002<\/p>\n

\u4ed6\u6b64\u524d\u66fe\u64d4\u4efb CIMA \u7d42\u8eab\u5b78\u7fd2\u53ca\u5c08\u696d\u6a19\u6e96\u59d4\u54e1\u6703\u7684\u6210\u54e1\u53ca\u4e3b\u5e2d\uff0c\u76ee\u524d\u5247\u5728\u6703\u54e1\u59d4\u54e1\u6703\u3001\u8003\u8a66\u59d4\u54e1\u6703\u53ca\u4efb\u547d\u59d4\u54e1\u6703\u4efb\u8077\u3002John \u4ea6\u66fe\u64d4\u4efb CIMA \u897f\u5317\u82f1\u683c\u862d\u53ca\u5317\u5a01\u723e\u58eb\u5730\u5340\u59d4\u54e1\u6703\u7684\u4e3b\u5e2d\uff0c\u81f3\u4eca\u4ecd\u70ba\u8a72\u5730\u5340\u59d4\u54e1\u6703\u7684\u6210\u54e1\u3002<\/p>\n

John \u8207\u59bb\u5b50\u5728\u82f1\u570b\u5229\u7269\u6d66\u5c45\u4f4f\uff0c\u4e26\u6709\u4e09\u500b\u5b69\u5b50\u3002\u4ed6\u76ee\u524d\u64d4\u4efb\u4e00\u6240\u5b78\u6821\u591a\u6821\u806f\u71df\u4fe1\u8a17\u7684\u4e3b\u5e2d\uff0c\u4e26\u70ba New Directions\uff08\u4e00\u9593\u9818\u5148\u7684\u6210\u4eba\u793e\u6703\u8b77\u7406\u670d\u52d9\u4f9b\u61c9\u5546\uff09\u7684\u975e\u57f7\u884c\u8463\u4e8b\u3002John \u4ea6\u71b1\u611b\u65c5\u904a\uff0c\u4e26\u4e14\u662f\u500b\u71b1\u5fc3\u7684\u9ad4\u80b2\u8ff7\u3002<\/p>\n

CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA)<\/span> <\/div>\n

\u00a0<\/p>\n

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

\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40\u8ca1\u52d9\u4e3b\u7ba1\u5c07\u51fa…<\/p>\n","protected":false},"author":16,"featured_media":337489,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[40567],"tags":[],"class_list":["post-337488","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-40567"],"acf":[],"yoast_head":"\nCIMA \u65b0\u4efb\u806f\u5e2d\u4e3b\u5e2d\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u4e3b\u5e2d\u8868\u793a\uff1a\u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u958b\u5275\u884c\u696d\u672a\u4f86\u300d - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831<\/title>\n<meta name=\"description\" content=\"\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40\u8ca1\u52d9\u4e3b\u7ba1\u5c07\u51fa\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\uff0c\u4e26\u517c\u4efb\u5168\u7403\u6703\u8a08\u6703\u54e1\u6a5f\u69cb\u7684\u806f\u5e2d\u4e3b\u5e2d \u502b\u6566 2025\u5e746\u670819\u65e5 \/\u7f8e\u901a\u793e\/ -- \u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703 (CIMA) \u4eca\u5929\u5ba3\u4f48\u63a8\u9078 John Graham (FCMA \u53ca CGMA) \u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u3002\u00a0 \u4ed6\u4ea6\u5c07\u64d4\u4efb\u7531\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703 (AICPA) \u8207 CIMA \u7d44\u6210\u7684\u5168\u7403\u806f\u76df \u2014\u2500 \u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\uff08\u300c\u5354\u6703\u300d\uff09\u7684\u7b2c\u5341\u4efb\u806f\u5e2d\u4e3b\u5e2d\u3002 John \u8077\u696d\u751f\u6daf\u5927\u90e8\u5206\u6642\u9593\u5747\u670d\u52d9\u65bc\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40 (NHS)\uff0c\u66fe\u5728\u591a\u500b NHS \u6a5f\u69cb\u4efb\u8077\uff0c\u5305\u62ec\u885e\u751f\u90e8\uff0c\u4e26\u5728\u904e\u53bb\u5341\u516d\u5e74\u9593\u4e00\u76f4\u64d4\u4efb\u8ca1\u52d9\u4e3b\u7ba1\u53ca\u8ca1\u52d9\u7e3d\u76e3\u7b49\u8077\u4f4d\u3002\u4ed6\u76ee\u524d\u64d4\u4efb Tameside and Glossop IC NHS FT \u548c Stockport NHS Foundation Trust \u7684\u8ca1\u52d9\u7e3d\u76e3\uff0c\u4e26\u517c\u4efb Stockport NHS Foundation Trust \u7684\u526f\u884c\u653f\u7e3d\u88c1\u3002 \u4ed6\u662f CIMA \u53f2\u4e0a\u9996\u4f4d\u5728\u64d4\u4efb\u6703\u9577\u4e00\u8077\u7684\u540c\u6642\uff0c\u4ecd\u5728 NHS \u517c\u4efb\u5168\u8077\u884c\u653f\u8077\u4f4d\u7684\u9818\u5c0e\u4eba\u3002 \u5728\u64d4\u4efb CIMA \u6703\u9577\u7684\u4e00\u5e74\u4efb\u671f\u5167\uff0cJohn \u5c07\u8207\u5354\u6703\u4e3b\u5e2d Lexy Kessler (CPA, CGMA) \u53ca\u884c\u653f\u7e3d\u88c1 Mark Koziel (CPA, CGMA) \u7dca\u5bc6\u5408\u4f5c\uff0c\u900f\u904e\u300c\u8ca1\u6703\u884c\u696d 2040\uff1a\u651c\u624b\u9081\u5411\u672a\u4f86\u300d(Finance and Accounting 2040:\u00a0 Rise to the Future Together) \u9805\u76ee\uff0c\u70ba\u696d\u754c\u898f\u5283\u6975\u5177\u524d\u77bb\u6027\u7684\u767c\u5c55\u8def\u5f91\u3002 CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA) \u8868\u793a\uff1a \u300c\u73fe\u4eca\u4e16\u754c\uff0c\u8b8a\u5e7b\u83ab\u6e2c\uff0c\u6311\u6230\u91cd\u91cd\uff0c\u524d\u6240\u672a\u898b\u3002\u00a0 \u7136\u800c\uff0c\u8ca1\u6703\u5c08\u696d\u4ecd\u6301\u7e8c\u5c55\u73fe\u51fa\u5353\u8d8a\u7684\u97cc\u6027\u3002\u300d \u300c\u6578\u78bc\u8f49\u578b\u4ee5\u53ca\u5e02\u5834\u5c0d\u8ca1\u6703\u5c08\u696d\u4eba\u58eb\u65e5\u76ca\u6bb7\u5207\u7684\u9700\u6c42\uff0c\u6b63\u50ac\u751f\u5de8\u5927\u7684\u6a5f\u9047\uff1b\u9019\u4e9b\u5c08\u696d\u4eba\u58eb\u4e0d\u50c5\u8981\u5177\u5099\u6280\u8853\u5c08\u9577\uff0c\u66f4\u9700\u517c\u5099\u6279\u5224\u6027\u601d\u7dad\u3001\u654f\u6377\u6027\u548c\u6230\u7565\u6d1e\u5bdf\u529b\u3002\u300d \u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u70ba\u5c08\u696d\u958b\u5275\u672a\u4f86\u2014\u2014\u9810\u8996\u5c07\u6703\u5b9a\u7fa9\u4e0b\u4e00\u4ee3\u6240\u9700\u5177\u5099\u7684\u6280\u80fd\u3001\u77e5\u8b58\u548c\u6a5f\u9047\u3002\u300d\u00a0 \u5728\u672a\u4f86\u5341\u4e8c\u500b\u6708\uff0cJohn \u5c07\u6703\u8207\u975e\u6d32\u3001\u4e9e\u6d32\u3001\u6b50\u6d32\u548c\u5317\u7f8e\u6d32\u7684\u6703\u54e1\u53ca\u8003\u751f\u4ea4\u6d41\uff0c\u805a\u7126\u7531\u4eba\u5de5\u667a\u80fd\u7b49\u65b0\u79d1\u6280\uff0c\u4ee5\u53ca\u696d\u52d9\u53ef\u6301\u7e8c\u767c\u5c55\u7b49\u5feb\u901f\u589e\u9577\u9818\u57df\u6240\u5e36\u52d5\u7684\u8ca1\u6703\u884c\u696d\u65e5\u76ca\u64f4\u5c55\u7684\u8077\u696d\u767c\u5c55\u6a5f\u6703\u3002 \u5c0d\u65bc\u662f\u6b21\u7576\u9078\uff0cJohn \u7e8c\u6307\uff1a \u300c\u6211\u5f88\u69ae\u5e78\u80fd\u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u53ca\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u7b2c 10 \u4efb\u806f\u5e2d\u4e3b\u5e2d\uff0c\u5f15\u9818\u9019\u500b\u5168\u7403\u6027\u6a5f\u69cb\uff0c\u70ba\u4e16\u754c\u5404\u5730\u7684\u4eba\u6c11\u3001\u4f01\u696d\u3001\u793e\u5340\u4ee5\u81f3\u7d93\u6fdf\u9ad4\uff0c\u5efa\u7acb\u4e92\u4fe1\u3001\u7de0\u9020\u6a5f\u9047\u53ca\u4fc3\u9032\u7e41\u69ae\u3002\u300d \u300c\u80fd\u5920\u7576\u9078\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703\u6703\u9577\uff0c\u5be6\u5c6c\u69ae\u5e78\u4e4b\u81f3\u3002\u6211\u61f7\u62b1\u8457\u76ee\u6a19\u8207\u6a02\u89c0\u7cbe\u795e\uff0c\u9081\u5165\u9019\u65b0\u7684\u4e00\u5e74\uff0c\u671f\u5f85\u8207\u5404\u4f4d\u50be\u807d\u3001\u806f\u7e6b\uff0c\u4e26\u651c\u624b\u5851\u9020\u6211\u5011\u7684\u672a\u4f86\u3002\u300d John \u65bc 1999 \u5e74\u6210\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (ACMA)\uff0c\u4e26\u65bc 2011 \u5e74\u7372\u9812\u8cc7\u6df1\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (FCMA) \u8cc7\u683c\u3002\u00a0 \u591a\u5e74\u4f86\uff0c\u4ed6\u4e00\u76f4\u7a4d\u6975\u64d4\u4efb\u516c\u6703\u7684\u5927\u4f7f\u53ca\u5021\u5c0e\u8005\u3002\u591a\u5e74\u4f86\uff0cJohn \u5728\u516c\u6703\u53ca\u5354\u6703\u5c65\u4efb\u8981\u8077\uff0c\u81f4\u529b\u65bc\u63a8\u5ee3\u7ba1\u7406\u6703\u8a08\u5c08\u696d\uff0c\u4e26\u63d0\u5347\u6703\u54e1\u53c3\u8207\u5ea6\u3002 \u4ed6\u6b64\u524d\u66fe\u64d4\u4efb CIMA \u7d42\u8eab\u5b78\u7fd2\u53ca\u5c08\u696d\u6a19\u6e96\u59d4\u54e1\u6703\u7684\u6210\u54e1\u53ca\u4e3b\u5e2d\uff0c\u76ee\u524d\u5247\u5728\u6703\u54e1\u59d4\u54e1\u6703\u3001\u8003\u8a66\u59d4\u54e1\u6703\u53ca\u4efb\u547d\u59d4\u54e1\u6703\u4efb\u8077\u3002John \u4ea6\u66fe\u64d4\u4efb CIMA \u897f\u5317\u82f1\u683c\u862d\u53ca\u5317\u5a01\u723e\u58eb\u5730\u5340\u59d4\u54e1\u6703\u7684\u4e3b\u5e2d\uff0c\u81f3\u4eca\u4ecd\u70ba\u8a72\u5730\u5340\u59d4\u54e1\u6703\u7684\u6210\u54e1\u3002 John \u8207\u59bb\u5b50\u5728\u82f1\u570b\u5229\u7269\u6d66\u5c45\u4f4f\uff0c\u4e26\u6709\u4e09\u500b\u5b69\u5b50\u3002\u4ed6\u76ee\u524d\u64d4\u4efb\u4e00\u6240\u5b78\u6821\u591a\u6821\u806f\u71df\u4fe1\u8a17\u7684\u4e3b\u5e2d\uff0c\u4e26\u70ba New Directions\uff08\u4e00\u9593\u9818\u5148\u7684\u6210\u4eba\u793e\u6703\u8b77\u7406\u670d\u52d9\u4f9b\u61c9\u5546\uff09\u7684\u975e\u57f7\u884c\u8463\u4e8b\u3002John \u4ea6\u71b1\u611b\u65c5\u904a\uff0c\u4e26\u4e14\u662f\u500b\u71b1\u5fc3\u7684\u9ad4\u80b2\u8ff7\u3002 CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA) \u00a0 \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=337488\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIMA \u65b0\u4efb\u806f\u5e2d\u4e3b\u5e2d\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u4e3b\u5e2d\u8868\u793a\uff1a\u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u958b\u5275\u884c\u696d\u672a\u4f86\u300d - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"og:description\" content=\"\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40\u8ca1\u52d9\u4e3b\u7ba1\u5c07\u51fa\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\uff0c\u4e26\u517c\u4efb\u5168\u7403\u6703\u8a08\u6703\u54e1\u6a5f\u69cb\u7684\u806f\u5e2d\u4e3b\u5e2d \u502b\u6566 2025\u5e746\u670819\u65e5 \/\u7f8e\u901a\u793e\/ -- \u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703 (CIMA) \u4eca\u5929\u5ba3\u4f48\u63a8\u9078 John Graham (FCMA \u53ca CGMA) \u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u3002\u00a0 \u4ed6\u4ea6\u5c07\u64d4\u4efb\u7531\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703 (AICPA) \u8207 CIMA \u7d44\u6210\u7684\u5168\u7403\u806f\u76df \u2014\u2500 \u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\uff08\u300c\u5354\u6703\u300d\uff09\u7684\u7b2c\u5341\u4efb\u806f\u5e2d\u4e3b\u5e2d\u3002 John \u8077\u696d\u751f\u6daf\u5927\u90e8\u5206\u6642\u9593\u5747\u670d\u52d9\u65bc\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40 (NHS)\uff0c\u66fe\u5728\u591a\u500b NHS \u6a5f\u69cb\u4efb\u8077\uff0c\u5305\u62ec\u885e\u751f\u90e8\uff0c\u4e26\u5728\u904e\u53bb\u5341\u516d\u5e74\u9593\u4e00\u76f4\u64d4\u4efb\u8ca1\u52d9\u4e3b\u7ba1\u53ca\u8ca1\u52d9\u7e3d\u76e3\u7b49\u8077\u4f4d\u3002\u4ed6\u76ee\u524d\u64d4\u4efb Tameside and Glossop IC NHS FT \u548c Stockport NHS Foundation Trust \u7684\u8ca1\u52d9\u7e3d\u76e3\uff0c\u4e26\u517c\u4efb Stockport NHS Foundation Trust \u7684\u526f\u884c\u653f\u7e3d\u88c1\u3002 \u4ed6\u662f CIMA \u53f2\u4e0a\u9996\u4f4d\u5728\u64d4\u4efb\u6703\u9577\u4e00\u8077\u7684\u540c\u6642\uff0c\u4ecd\u5728 NHS \u517c\u4efb\u5168\u8077\u884c\u653f\u8077\u4f4d\u7684\u9818\u5c0e\u4eba\u3002 \u5728\u64d4\u4efb CIMA \u6703\u9577\u7684\u4e00\u5e74\u4efb\u671f\u5167\uff0cJohn \u5c07\u8207\u5354\u6703\u4e3b\u5e2d Lexy Kessler (CPA, CGMA) \u53ca\u884c\u653f\u7e3d\u88c1 Mark Koziel (CPA, CGMA) \u7dca\u5bc6\u5408\u4f5c\uff0c\u900f\u904e\u300c\u8ca1\u6703\u884c\u696d 2040\uff1a\u651c\u624b\u9081\u5411\u672a\u4f86\u300d(Finance and Accounting 2040:\u00a0 Rise to the Future Together) \u9805\u76ee\uff0c\u70ba\u696d\u754c\u898f\u5283\u6975\u5177\u524d\u77bb\u6027\u7684\u767c\u5c55\u8def\u5f91\u3002 CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA) \u8868\u793a\uff1a \u300c\u73fe\u4eca\u4e16\u754c\uff0c\u8b8a\u5e7b\u83ab\u6e2c\uff0c\u6311\u6230\u91cd\u91cd\uff0c\u524d\u6240\u672a\u898b\u3002\u00a0 \u7136\u800c\uff0c\u8ca1\u6703\u5c08\u696d\u4ecd\u6301\u7e8c\u5c55\u73fe\u51fa\u5353\u8d8a\u7684\u97cc\u6027\u3002\u300d \u300c\u6578\u78bc\u8f49\u578b\u4ee5\u53ca\u5e02\u5834\u5c0d\u8ca1\u6703\u5c08\u696d\u4eba\u58eb\u65e5\u76ca\u6bb7\u5207\u7684\u9700\u6c42\uff0c\u6b63\u50ac\u751f\u5de8\u5927\u7684\u6a5f\u9047\uff1b\u9019\u4e9b\u5c08\u696d\u4eba\u58eb\u4e0d\u50c5\u8981\u5177\u5099\u6280\u8853\u5c08\u9577\uff0c\u66f4\u9700\u517c\u5099\u6279\u5224\u6027\u601d\u7dad\u3001\u654f\u6377\u6027\u548c\u6230\u7565\u6d1e\u5bdf\u529b\u3002\u300d \u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u70ba\u5c08\u696d\u958b\u5275\u672a\u4f86\u2014\u2014\u9810\u8996\u5c07\u6703\u5b9a\u7fa9\u4e0b\u4e00\u4ee3\u6240\u9700\u5177\u5099\u7684\u6280\u80fd\u3001\u77e5\u8b58\u548c\u6a5f\u9047\u3002\u300d\u00a0 \u5728\u672a\u4f86\u5341\u4e8c\u500b\u6708\uff0cJohn \u5c07\u6703\u8207\u975e\u6d32\u3001\u4e9e\u6d32\u3001\u6b50\u6d32\u548c\u5317\u7f8e\u6d32\u7684\u6703\u54e1\u53ca\u8003\u751f\u4ea4\u6d41\uff0c\u805a\u7126\u7531\u4eba\u5de5\u667a\u80fd\u7b49\u65b0\u79d1\u6280\uff0c\u4ee5\u53ca\u696d\u52d9\u53ef\u6301\u7e8c\u767c\u5c55\u7b49\u5feb\u901f\u589e\u9577\u9818\u57df\u6240\u5e36\u52d5\u7684\u8ca1\u6703\u884c\u696d\u65e5\u76ca\u64f4\u5c55\u7684\u8077\u696d\u767c\u5c55\u6a5f\u6703\u3002 \u5c0d\u65bc\u662f\u6b21\u7576\u9078\uff0cJohn \u7e8c\u6307\uff1a \u300c\u6211\u5f88\u69ae\u5e78\u80fd\u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u53ca\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u7b2c 10 \u4efb\u806f\u5e2d\u4e3b\u5e2d\uff0c\u5f15\u9818\u9019\u500b\u5168\u7403\u6027\u6a5f\u69cb\uff0c\u70ba\u4e16\u754c\u5404\u5730\u7684\u4eba\u6c11\u3001\u4f01\u696d\u3001\u793e\u5340\u4ee5\u81f3\u7d93\u6fdf\u9ad4\uff0c\u5efa\u7acb\u4e92\u4fe1\u3001\u7de0\u9020\u6a5f\u9047\u53ca\u4fc3\u9032\u7e41\u69ae\u3002\u300d \u300c\u80fd\u5920\u7576\u9078\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703\u6703\u9577\uff0c\u5be6\u5c6c\u69ae\u5e78\u4e4b\u81f3\u3002\u6211\u61f7\u62b1\u8457\u76ee\u6a19\u8207\u6a02\u89c0\u7cbe\u795e\uff0c\u9081\u5165\u9019\u65b0\u7684\u4e00\u5e74\uff0c\u671f\u5f85\u8207\u5404\u4f4d\u50be\u807d\u3001\u806f\u7e6b\uff0c\u4e26\u651c\u624b\u5851\u9020\u6211\u5011\u7684\u672a\u4f86\u3002\u300d John \u65bc 1999 \u5e74\u6210\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (ACMA)\uff0c\u4e26\u65bc 2011 \u5e74\u7372\u9812\u8cc7\u6df1\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (FCMA) \u8cc7\u683c\u3002\u00a0 \u591a\u5e74\u4f86\uff0c\u4ed6\u4e00\u76f4\u7a4d\u6975\u64d4\u4efb\u516c\u6703\u7684\u5927\u4f7f\u53ca\u5021\u5c0e\u8005\u3002\u591a\u5e74\u4f86\uff0cJohn \u5728\u516c\u6703\u53ca\u5354\u6703\u5c65\u4efb\u8981\u8077\uff0c\u81f4\u529b\u65bc\u63a8\u5ee3\u7ba1\u7406\u6703\u8a08\u5c08\u696d\uff0c\u4e26\u63d0\u5347\u6703\u54e1\u53c3\u8207\u5ea6\u3002 \u4ed6\u6b64\u524d\u66fe\u64d4\u4efb CIMA \u7d42\u8eab\u5b78\u7fd2\u53ca\u5c08\u696d\u6a19\u6e96\u59d4\u54e1\u6703\u7684\u6210\u54e1\u53ca\u4e3b\u5e2d\uff0c\u76ee\u524d\u5247\u5728\u6703\u54e1\u59d4\u54e1\u6703\u3001\u8003\u8a66\u59d4\u54e1\u6703\u53ca\u4efb\u547d\u59d4\u54e1\u6703\u4efb\u8077\u3002John \u4ea6\u66fe\u64d4\u4efb CIMA \u897f\u5317\u82f1\u683c\u862d\u53ca\u5317\u5a01\u723e\u58eb\u5730\u5340\u59d4\u54e1\u6703\u7684\u4e3b\u5e2d\uff0c\u81f3\u4eca\u4ecd\u70ba\u8a72\u5730\u5340\u59d4\u54e1\u6703\u7684\u6210\u54e1\u3002 John \u8207\u59bb\u5b50\u5728\u82f1\u570b\u5229\u7269\u6d66\u5c45\u4f4f\uff0c\u4e26\u6709\u4e09\u500b\u5b69\u5b50\u3002\u4ed6\u76ee\u524d\u64d4\u4efb\u4e00\u6240\u5b78\u6821\u591a\u6821\u806f\u71df\u4fe1\u8a17\u7684\u4e3b\u5e2d\uff0c\u4e26\u70ba New Directions\uff08\u4e00\u9593\u9818\u5148\u7684\u6210\u4eba\u793e\u6703\u8b77\u7406\u670d\u52d9\u4f9b\u61c9\u5546\uff09\u7684\u975e\u57f7\u884c\u8463\u4e8b\u3002John \u4ea6\u71b1\u611b\u65c5\u904a\uff0c\u4e26\u4e14\u662f\u500b\u71b1\u5fc3\u7684\u9ad4\u80b2\u8ff7\u3002 CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA) \u00a0 \u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pingtungtimes.com.tw\/?p=337488\" \/>\n<meta property=\"og:site_name\" content=\"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pingtungnews\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-18T19:39:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mma.prnasia.com\/media2\/2711906\/CIMA_Logo.jpg?p=medium600\" \/>\n<meta name=\"author\" content=\"\u7f8e\u901a\u793e\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u7f8e\u901a\u793e\" \/>\n<script 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\u65b0\u4efb\u806f\u5e2d\u4e3b\u5e2d\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u4e3b\u5e2d\u8868\u793a\uff1a\u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u958b\u5275\u884c\u696d\u672a\u4f86\u300d - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=337488#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=337488#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/wp-content\\\/uploads\\\/John_Graham_CIMA_President_and_Association_Co_Chair_June_2025.jpg\",\"datePublished\":\"2025-06-18T19:39:00+00:00\",\"description\":\"\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40\u8ca1\u52d9\u4e3b\u7ba1\u5c07\u51fa\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\uff0c\u4e26\u517c\u4efb\u5168\u7403\u6703\u8a08\u6703\u54e1\u6a5f\u69cb\u7684\u806f\u5e2d\u4e3b\u5e2d \u502b\u6566 2025\u5e746\u670819\u65e5 \\\/\u7f8e\u901a\u793e\\\/ -- \u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703 (CIMA) \u4eca\u5929\u5ba3\u4f48\u63a8\u9078 John Graham (FCMA \u53ca CGMA) \u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u3002\u00a0 \u4ed6\u4ea6\u5c07\u64d4\u4efb\u7531\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703 (AICPA) \u8207 CIMA \u7d44\u6210\u7684\u5168\u7403\u806f\u76df \u2014\u2500 \u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\uff08\u300c\u5354\u6703\u300d\uff09\u7684\u7b2c\u5341\u4efb\u806f\u5e2d\u4e3b\u5e2d\u3002 John \u8077\u696d\u751f\u6daf\u5927\u90e8\u5206\u6642\u9593\u5747\u670d\u52d9\u65bc\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40 (NHS)\uff0c\u66fe\u5728\u591a\u500b NHS \u6a5f\u69cb\u4efb\u8077\uff0c\u5305\u62ec\u885e\u751f\u90e8\uff0c\u4e26\u5728\u904e\u53bb\u5341\u516d\u5e74\u9593\u4e00\u76f4\u64d4\u4efb\u8ca1\u52d9\u4e3b\u7ba1\u53ca\u8ca1\u52d9\u7e3d\u76e3\u7b49\u8077\u4f4d\u3002\u4ed6\u76ee\u524d\u64d4\u4efb Tameside and Glossop IC NHS FT \u548c Stockport NHS Foundation Trust \u7684\u8ca1\u52d9\u7e3d\u76e3\uff0c\u4e26\u517c\u4efb Stockport NHS Foundation Trust \u7684\u526f\u884c\u653f\u7e3d\u88c1\u3002 \u4ed6\u662f CIMA \u53f2\u4e0a\u9996\u4f4d\u5728\u64d4\u4efb\u6703\u9577\u4e00\u8077\u7684\u540c\u6642\uff0c\u4ecd\u5728 NHS \u517c\u4efb\u5168\u8077\u884c\u653f\u8077\u4f4d\u7684\u9818\u5c0e\u4eba\u3002 \u5728\u64d4\u4efb CIMA \u6703\u9577\u7684\u4e00\u5e74\u4efb\u671f\u5167\uff0cJohn \u5c07\u8207\u5354\u6703\u4e3b\u5e2d Lexy Kessler (CPA, CGMA) \u53ca\u884c\u653f\u7e3d\u88c1 Mark Koziel (CPA, CGMA) \u7dca\u5bc6\u5408\u4f5c\uff0c\u900f\u904e\u300c\u8ca1\u6703\u884c\u696d 2040\uff1a\u651c\u624b\u9081\u5411\u672a\u4f86\u300d(Finance and Accounting 2040:\u00a0 Rise to the Future Together) \u9805\u76ee\uff0c\u70ba\u696d\u754c\u898f\u5283\u6975\u5177\u524d\u77bb\u6027\u7684\u767c\u5c55\u8def\u5f91\u3002 CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA) \u8868\u793a\uff1a \u300c\u73fe\u4eca\u4e16\u754c\uff0c\u8b8a\u5e7b\u83ab\u6e2c\uff0c\u6311\u6230\u91cd\u91cd\uff0c\u524d\u6240\u672a\u898b\u3002\u00a0 \u7136\u800c\uff0c\u8ca1\u6703\u5c08\u696d\u4ecd\u6301\u7e8c\u5c55\u73fe\u51fa\u5353\u8d8a\u7684\u97cc\u6027\u3002\u300d \u300c\u6578\u78bc\u8f49\u578b\u4ee5\u53ca\u5e02\u5834\u5c0d\u8ca1\u6703\u5c08\u696d\u4eba\u58eb\u65e5\u76ca\u6bb7\u5207\u7684\u9700\u6c42\uff0c\u6b63\u50ac\u751f\u5de8\u5927\u7684\u6a5f\u9047\uff1b\u9019\u4e9b\u5c08\u696d\u4eba\u58eb\u4e0d\u50c5\u8981\u5177\u5099\u6280\u8853\u5c08\u9577\uff0c\u66f4\u9700\u517c\u5099\u6279\u5224\u6027\u601d\u7dad\u3001\u654f\u6377\u6027\u548c\u6230\u7565\u6d1e\u5bdf\u529b\u3002\u300d \u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u70ba\u5c08\u696d\u958b\u5275\u672a\u4f86\u2014\u2014\u9810\u8996\u5c07\u6703\u5b9a\u7fa9\u4e0b\u4e00\u4ee3\u6240\u9700\u5177\u5099\u7684\u6280\u80fd\u3001\u77e5\u8b58\u548c\u6a5f\u9047\u3002\u300d\u00a0 \u5728\u672a\u4f86\u5341\u4e8c\u500b\u6708\uff0cJohn \u5c07\u6703\u8207\u975e\u6d32\u3001\u4e9e\u6d32\u3001\u6b50\u6d32\u548c\u5317\u7f8e\u6d32\u7684\u6703\u54e1\u53ca\u8003\u751f\u4ea4\u6d41\uff0c\u805a\u7126\u7531\u4eba\u5de5\u667a\u80fd\u7b49\u65b0\u79d1\u6280\uff0c\u4ee5\u53ca\u696d\u52d9\u53ef\u6301\u7e8c\u767c\u5c55\u7b49\u5feb\u901f\u589e\u9577\u9818\u57df\u6240\u5e36\u52d5\u7684\u8ca1\u6703\u884c\u696d\u65e5\u76ca\u64f4\u5c55\u7684\u8077\u696d\u767c\u5c55\u6a5f\u6703\u3002 \u5c0d\u65bc\u662f\u6b21\u7576\u9078\uff0cJohn \u7e8c\u6307\uff1a \u300c\u6211\u5f88\u69ae\u5e78\u80fd\u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u53ca\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u7b2c 10 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\u591a\u5e74\u4f86\uff0c\u4ed6\u4e00\u76f4\u7a4d\u6975\u64d4\u4efb\u516c\u6703\u7684\u5927\u4f7f\u53ca\u5021\u5c0e\u8005\u3002\u591a\u5e74\u4f86\uff0cJohn \u5728\u516c\u6703\u53ca\u5354\u6703\u5c65\u4efb\u8981\u8077\uff0c\u81f4\u529b\u65bc\u63a8\u5ee3\u7ba1\u7406\u6703\u8a08\u5c08\u696d\uff0c\u4e26\u63d0\u5347\u6703\u54e1\u53c3\u8207\u5ea6\u3002 \u4ed6\u6b64\u524d\u66fe\u64d4\u4efb CIMA \u7d42\u8eab\u5b78\u7fd2\u53ca\u5c08\u696d\u6a19\u6e96\u59d4\u54e1\u6703\u7684\u6210\u54e1\u53ca\u4e3b\u5e2d\uff0c\u76ee\u524d\u5247\u5728\u6703\u54e1\u59d4\u54e1\u6703\u3001\u8003\u8a66\u59d4\u54e1\u6703\u53ca\u4efb\u547d\u59d4\u54e1\u6703\u4efb\u8077\u3002John \u4ea6\u66fe\u64d4\u4efb CIMA \u897f\u5317\u82f1\u683c\u862d\u53ca\u5317\u5a01\u723e\u58eb\u5730\u5340\u59d4\u54e1\u6703\u7684\u4e3b\u5e2d\uff0c\u81f3\u4eca\u4ecd\u70ba\u8a72\u5730\u5340\u59d4\u54e1\u6703\u7684\u6210\u54e1\u3002 John 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\u300c\u80fd\u5920\u7576\u9078\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703\u6703\u9577\uff0c\u5be6\u5c6c\u69ae\u5e78\u4e4b\u81f3\u3002\u6211\u61f7\u62b1\u8457\u76ee\u6a19\u8207\u6a02\u89c0\u7cbe\u795e\uff0c\u9081\u5165\u9019\u65b0\u7684\u4e00\u5e74\uff0c\u671f\u5f85\u8207\u5404\u4f4d\u50be\u807d\u3001\u806f\u7e6b\uff0c\u4e26\u651c\u624b\u5851\u9020\u6211\u5011\u7684\u672a\u4f86\u3002\u300d John \u65bc 1999 \u5e74\u6210\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (ACMA)\uff0c\u4e26\u65bc 2011 \u5e74\u7372\u9812\u8cc7\u6df1\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (FCMA) \u8cc7\u683c\u3002\u00a0 \u591a\u5e74\u4f86\uff0c\u4ed6\u4e00\u76f4\u7a4d\u6975\u64d4\u4efb\u516c\u6703\u7684\u5927\u4f7f\u53ca\u5021\u5c0e\u8005\u3002\u591a\u5e74\u4f86\uff0cJohn \u5728\u516c\u6703\u53ca\u5354\u6703\u5c65\u4efb\u8981\u8077\uff0c\u81f4\u529b\u65bc\u63a8\u5ee3\u7ba1\u7406\u6703\u8a08\u5c08\u696d\uff0c\u4e26\u63d0\u5347\u6703\u54e1\u53c3\u8207\u5ea6\u3002 \u4ed6\u6b64\u524d\u66fe\u64d4\u4efb CIMA \u7d42\u8eab\u5b78\u7fd2\u53ca\u5c08\u696d\u6a19\u6e96\u59d4\u54e1\u6703\u7684\u6210\u54e1\u53ca\u4e3b\u5e2d\uff0c\u76ee\u524d\u5247\u5728\u6703\u54e1\u59d4\u54e1\u6703\u3001\u8003\u8a66\u59d4\u54e1\u6703\u53ca\u4efb\u547d\u59d4\u54e1\u6703\u4efb\u8077\u3002John \u4ea6\u66fe\u64d4\u4efb CIMA \u897f\u5317\u82f1\u683c\u862d\u53ca\u5317\u5a01\u723e\u58eb\u5730\u5340\u59d4\u54e1\u6703\u7684\u4e3b\u5e2d\uff0c\u81f3\u4eca\u4ecd\u70ba\u8a72\u5730\u5340\u59d4\u54e1\u6703\u7684\u6210\u54e1\u3002 John \u8207\u59bb\u5b50\u5728\u82f1\u570b\u5229\u7269\u6d66\u5c45\u4f4f\uff0c\u4e26\u6709\u4e09\u500b\u5b69\u5b50\u3002\u4ed6\u76ee\u524d\u64d4\u4efb\u4e00\u6240\u5b78\u6821\u591a\u6821\u806f\u71df\u4fe1\u8a17\u7684\u4e3b\u5e2d\uff0c\u4e26\u70ba New Directions\uff08\u4e00\u9593\u9818\u5148\u7684\u6210\u4eba\u793e\u6703\u8b77\u7406\u670d\u52d9\u4f9b\u61c9\u5546\uff09\u7684\u975e\u57f7\u884c\u8463\u4e8b\u3002John \u4ea6\u71b1\u611b\u65c5\u904a\uff0c\u4e26\u4e14\u662f\u500b\u71b1\u5fc3\u7684\u9ad4\u80b2\u8ff7\u3002 CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA) \u00a0 \u00a0","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pingtungtimes.com.tw\/?p=337488","og_locale":"zh_TW","og_type":"article","og_title":"CIMA \u65b0\u4efb\u806f\u5e2d\u4e3b\u5e2d\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u4e3b\u5e2d\u8868\u793a\uff1a\u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u958b\u5275\u884c\u696d\u672a\u4f86\u300d - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831","og_description":"\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40\u8ca1\u52d9\u4e3b\u7ba1\u5c07\u51fa\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\uff0c\u4e26\u517c\u4efb\u5168\u7403\u6703\u8a08\u6703\u54e1\u6a5f\u69cb\u7684\u806f\u5e2d\u4e3b\u5e2d \u502b\u6566 2025\u5e746\u670819\u65e5 \/\u7f8e\u901a\u793e\/ -- \u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703 (CIMA) \u4eca\u5929\u5ba3\u4f48\u63a8\u9078 John Graham (FCMA \u53ca CGMA) \u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u3002\u00a0 \u4ed6\u4ea6\u5c07\u64d4\u4efb\u7531\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703 (AICPA) \u8207 CIMA \u7d44\u6210\u7684\u5168\u7403\u806f\u76df \u2014\u2500 \u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\uff08\u300c\u5354\u6703\u300d\uff09\u7684\u7b2c\u5341\u4efb\u806f\u5e2d\u4e3b\u5e2d\u3002 John \u8077\u696d\u751f\u6daf\u5927\u90e8\u5206\u6642\u9593\u5747\u670d\u52d9\u65bc\u82f1\u570b\u570b\u5bb6\u885e\u751f\u4e8b\u52d9\u5c40 (NHS)\uff0c\u66fe\u5728\u591a\u500b NHS \u6a5f\u69cb\u4efb\u8077\uff0c\u5305\u62ec\u885e\u751f\u90e8\uff0c\u4e26\u5728\u904e\u53bb\u5341\u516d\u5e74\u9593\u4e00\u76f4\u64d4\u4efb\u8ca1\u52d9\u4e3b\u7ba1\u53ca\u8ca1\u52d9\u7e3d\u76e3\u7b49\u8077\u4f4d\u3002\u4ed6\u76ee\u524d\u64d4\u4efb Tameside and Glossop IC NHS FT \u548c Stockport NHS Foundation Trust \u7684\u8ca1\u52d9\u7e3d\u76e3\uff0c\u4e26\u517c\u4efb Stockport NHS Foundation Trust \u7684\u526f\u884c\u653f\u7e3d\u88c1\u3002 \u4ed6\u662f CIMA \u53f2\u4e0a\u9996\u4f4d\u5728\u64d4\u4efb\u6703\u9577\u4e00\u8077\u7684\u540c\u6642\uff0c\u4ecd\u5728 NHS \u517c\u4efb\u5168\u8077\u884c\u653f\u8077\u4f4d\u7684\u9818\u5c0e\u4eba\u3002 \u5728\u64d4\u4efb CIMA \u6703\u9577\u7684\u4e00\u5e74\u4efb\u671f\u5167\uff0cJohn \u5c07\u8207\u5354\u6703\u4e3b\u5e2d Lexy Kessler (CPA, CGMA) \u53ca\u884c\u653f\u7e3d\u88c1 Mark Koziel (CPA, CGMA) \u7dca\u5bc6\u5408\u4f5c\uff0c\u900f\u904e\u300c\u8ca1\u6703\u884c\u696d 2040\uff1a\u651c\u624b\u9081\u5411\u672a\u4f86\u300d(Finance and Accounting 2040:\u00a0 Rise to the Future Together) \u9805\u76ee\uff0c\u70ba\u696d\u754c\u898f\u5283\u6975\u5177\u524d\u77bb\u6027\u7684\u767c\u5c55\u8def\u5f91\u3002 CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA) \u8868\u793a\uff1a \u300c\u73fe\u4eca\u4e16\u754c\uff0c\u8b8a\u5e7b\u83ab\u6e2c\uff0c\u6311\u6230\u91cd\u91cd\uff0c\u524d\u6240\u672a\u898b\u3002\u00a0 \u7136\u800c\uff0c\u8ca1\u6703\u5c08\u696d\u4ecd\u6301\u7e8c\u5c55\u73fe\u51fa\u5353\u8d8a\u7684\u97cc\u6027\u3002\u300d \u300c\u6578\u78bc\u8f49\u578b\u4ee5\u53ca\u5e02\u5834\u5c0d\u8ca1\u6703\u5c08\u696d\u4eba\u58eb\u65e5\u76ca\u6bb7\u5207\u7684\u9700\u6c42\uff0c\u6b63\u50ac\u751f\u5de8\u5927\u7684\u6a5f\u9047\uff1b\u9019\u4e9b\u5c08\u696d\u4eba\u58eb\u4e0d\u50c5\u8981\u5177\u5099\u6280\u8853\u5c08\u9577\uff0c\u66f4\u9700\u517c\u5099\u6279\u5224\u6027\u601d\u7dad\u3001\u654f\u6377\u6027\u548c\u6230\u7565\u6d1e\u5bdf\u529b\u3002\u300d \u300c\u6211\u5011\u5fc5\u9808\u9ad8\u77bb\u9060\u77da\uff0c\u70ba\u5c08\u696d\u958b\u5275\u672a\u4f86\u2014\u2014\u9810\u8996\u5c07\u6703\u5b9a\u7fa9\u4e0b\u4e00\u4ee3\u6240\u9700\u5177\u5099\u7684\u6280\u80fd\u3001\u77e5\u8b58\u548c\u6a5f\u9047\u3002\u300d\u00a0 \u5728\u672a\u4f86\u5341\u4e8c\u500b\u6708\uff0cJohn \u5c07\u6703\u8207\u975e\u6d32\u3001\u4e9e\u6d32\u3001\u6b50\u6d32\u548c\u5317\u7f8e\u6d32\u7684\u6703\u54e1\u53ca\u8003\u751f\u4ea4\u6d41\uff0c\u805a\u7126\u7531\u4eba\u5de5\u667a\u80fd\u7b49\u65b0\u79d1\u6280\uff0c\u4ee5\u53ca\u696d\u52d9\u53ef\u6301\u7e8c\u767c\u5c55\u7b49\u5feb\u901f\u589e\u9577\u9818\u57df\u6240\u5e36\u52d5\u7684\u8ca1\u6703\u884c\u696d\u65e5\u76ca\u64f4\u5c55\u7684\u8077\u696d\u767c\u5c55\u6a5f\u6703\u3002 \u5c0d\u65bc\u662f\u6b21\u7576\u9078\uff0cJohn \u7e8c\u6307\uff1a \u300c\u6211\u5f88\u69ae\u5e78\u80fd\u64d4\u4efb CIMA \u7b2c 92 \u4efb\u6703\u9577\u53ca\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u7b2c 10 \u4efb\u806f\u5e2d\u4e3b\u5e2d\uff0c\u5f15\u9818\u9019\u500b\u5168\u7403\u6027\u6a5f\u69cb\uff0c\u70ba\u4e16\u754c\u5404\u5730\u7684\u4eba\u6c11\u3001\u4f01\u696d\u3001\u793e\u5340\u4ee5\u81f3\u7d93\u6fdf\u9ad4\uff0c\u5efa\u7acb\u4e92\u4fe1\u3001\u7de0\u9020\u6a5f\u9047\u53ca\u4fc3\u9032\u7e41\u69ae\u3002\u300d \u300c\u80fd\u5920\u7576\u9078\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b\u516c\u6703\u6703\u9577\uff0c\u5be6\u5c6c\u69ae\u5e78\u4e4b\u81f3\u3002\u6211\u61f7\u62b1\u8457\u76ee\u6a19\u8207\u6a02\u89c0\u7cbe\u795e\uff0c\u9081\u5165\u9019\u65b0\u7684\u4e00\u5e74\uff0c\u671f\u5f85\u8207\u5404\u4f4d\u50be\u807d\u3001\u806f\u7e6b\uff0c\u4e26\u651c\u624b\u5851\u9020\u6211\u5011\u7684\u672a\u4f86\u3002\u300d John \u65bc 1999 \u5e74\u6210\u70ba\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (ACMA)\uff0c\u4e26\u65bc 2011 \u5e74\u7372\u9812\u8cc7\u6df1\u7279\u8a31\u7ba1\u7406\u6703\u8a08\u5e2b (FCMA) \u8cc7\u683c\u3002\u00a0 \u591a\u5e74\u4f86\uff0c\u4ed6\u4e00\u76f4\u7a4d\u6975\u64d4\u4efb\u516c\u6703\u7684\u5927\u4f7f\u53ca\u5021\u5c0e\u8005\u3002\u591a\u5e74\u4f86\uff0cJohn \u5728\u516c\u6703\u53ca\u5354\u6703\u5c65\u4efb\u8981\u8077\uff0c\u81f4\u529b\u65bc\u63a8\u5ee3\u7ba1\u7406\u6703\u8a08\u5c08\u696d\uff0c\u4e26\u63d0\u5347\u6703\u54e1\u53c3\u8207\u5ea6\u3002 \u4ed6\u6b64\u524d\u66fe\u64d4\u4efb CIMA \u7d42\u8eab\u5b78\u7fd2\u53ca\u5c08\u696d\u6a19\u6e96\u59d4\u54e1\u6703\u7684\u6210\u54e1\u53ca\u4e3b\u5e2d\uff0c\u76ee\u524d\u5247\u5728\u6703\u54e1\u59d4\u54e1\u6703\u3001\u8003\u8a66\u59d4\u54e1\u6703\u53ca\u4efb\u547d\u59d4\u54e1\u6703\u4efb\u8077\u3002John \u4ea6\u66fe\u64d4\u4efb CIMA \u897f\u5317\u82f1\u683c\u862d\u53ca\u5317\u5a01\u723e\u58eb\u5730\u5340\u59d4\u54e1\u6703\u7684\u4e3b\u5e2d\uff0c\u81f3\u4eca\u4ecd\u70ba\u8a72\u5730\u5340\u59d4\u54e1\u6703\u7684\u6210\u54e1\u3002 John \u8207\u59bb\u5b50\u5728\u82f1\u570b\u5229\u7269\u6d66\u5c45\u4f4f\uff0c\u4e26\u6709\u4e09\u500b\u5b69\u5b50\u3002\u4ed6\u76ee\u524d\u64d4\u4efb\u4e00\u6240\u5b78\u6821\u591a\u6821\u806f\u71df\u4fe1\u8a17\u7684\u4e3b\u5e2d\uff0c\u4e26\u70ba New Directions\uff08\u4e00\u9593\u9818\u5148\u7684\u6210\u4eba\u793e\u6703\u8b77\u7406\u670d\u52d9\u4f9b\u61c9\u5546\uff09\u7684\u975e\u57f7\u884c\u8463\u4e8b\u3002John \u4ea6\u71b1\u611b\u65c5\u904a\uff0c\u4e26\u4e14\u662f\u500b\u71b1\u5fc3\u7684\u9ad4\u80b2\u8ff7\u3002 CIMA \u6703\u9577\u517c\u570b\u969b\u8a3b\u518a\u5c08\u696d\u6703\u8a08\u5e2b\u5354\u6703\u806f\u5e2d\u4e3b\u5e2d John Graham (FCMA, CGMA) \u00a0 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