2025骞�2鏈�20鏃�锛岀寤烘敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯崝(xi茅)鏈�(hu矛)鐧�(f膩)甯冧簡銆婇棞(gu膩n)浜庣敵鍫�(b脿o)2024骞村害琛屾キ(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)鐨勯€氱煡銆�锛屽叕甯冧簡绂忓缓鐪�2024骞村害娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)鐢冲牨(b脿o)鏅�(sh铆)闁擄細2025骞�3鏈�5鏃ュ墠銆�

瀹樻柟閫氱煡瑭虫儏濡備笅锛�

鍚勬渻(hu矛)瑷�(j矛)甯簨鍕�(w霉)鎵€锛�

鐐鸿搏寰硅病(c谩i)鏀块儴銆婇棞(gu膩n)浜庡姞寮�(qi谩ng)鏂版檪(sh铆)浠ｆ敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠宸ヤ綔鐨勬寚灏�(d菐o)鎰忚銆嬶紝鎸佺簩(x霉)鎺ㄩ€�(j矛n)鎴戠渷娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩归(y菐ng)鎴�(zh脿n)鐣�锛岀渷娉ㄥ崝(xi茅)閬靛惊琛屾キ(y猫)浜烘墠鍩归(y菐ng)宸ヤ綔“鍏ㄧ敓鍛藉懆鏈�”鐞嗚珫锛屾妸鎻�“閬�銆佽偛銆佺銆佺敤銆佺暀”浜斿€�(g猫)鐠�(hu谩n)绡€(ji茅)锛屼笉鏂峰仴鍏ㄨ妤�(y猫)浜烘墠宸ヤ綔楂斿埗姗�(j墨)鍒�锛屼績閫�(j矛n)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)鎸佺簩(x霉)鍋ュ悍鐧�(f膩)灞�锛屾牴鎿�(j霉)銆婄寤虹渷娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾绠＄悊杈︽硶(瑭﹁)銆�(闁╂敞鏈�(hu矛)鍗�(xi茅)銆�2015銆�60铏�(h脿o))锛岀稉(j墨ng)鐮旂┒锛屾垜鏈�(hu矛)姹哄畾闁嬪睍2024骞村害琛屾キ(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)宸ヤ綔锛岀従(xi脿n)灏囨湁闂�(gu膩n)浜嬮爡(xi脿ng)閫氱煡濡備笅锛�

涓€銆佺敵璜�(q菒ng)姊濅欢

(涓€)鍊�(g猫)浜虹敵璜�(q菒ng)姊濅欢

绗﹀悎涓嬪垪姊濅欢涔嬩竴锛屽苟鍚屾檪(sh铆)绗﹀悎銆婄寤虹渷娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾绠＄悊杈︽硶(瑭﹁)銆嬬涓冩銆佺鍏瑕�(gu墨)瀹氱殑灏堟キ(y猫)浜烘墠锛屽彲浠ュ悜鎴戞渻(hu矛)鐢宠珛(q菒ng)琛屾キ(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)銆�

1.2023骞磋捣鍙冨姞娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦�(gu贸)绲�(t菕ng)涓€鑰冭│骞跺湪閫ｇ簩(x霉)鍏╁€�(g猫)骞村害鍏�(n猫i)鐛插緱鍏ㄧ鍚堟牸鑰咃紱

2.2022骞磋捣鍙冨姞娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦�(gu贸)绲�(t菕ng)涓€鑰冭│骞跺湪閫ｇ簩(x霉)涓夊€�(g猫)骞村害鍏�(n猫i)鐛插緱鍏ㄧ鍚堟牸鑰�锛�

3.2024骞�1鏈�1鏃ヨ嚦12鏈�31鏃ユ湡闁撳弮鍔犺病(c谩i)鏀块儴(涓敞鍗�(xi茅))绲勭箶鐨勮妤�(y猫)灏堟キ(y猫)鎶€鑳界(j矛ng)璩斤紝鍙栧緱鍚嶆鐨勫€�(g猫)浜�锛�

4.琚病(c谩i)鏀块儴(涓敞鍗�(xi茅))鎴栫渷璨�(c谩i)鏀垮怀(鐪佹敞鍗�(xi茅))閬告嫈鐐鸿妤�(y猫)闋�(l菒ng)杌嶅悗鍌欎汉鎵嶏紝浜�2024骞�1鏈�1鏃ヨ嚦12鏈�31鏃ユ湡闁撳畬鎴愬煿椁�(y菐ng)鍛ㄦ湡鐨勫煿瑷�(x霉n)锛岀稉(j墨ng)鑰冩牳鍚堟牸鑰�锛�

5.2024骞�1鏈�1鏃ヨ嚦12鏈�31鏃ユ湡闁撳彇寰楄嫳鍦�(gu贸)鐗硅ū鏈�(hu矛)瑷�(j矛)甯�(ACA)銆佽嫳鍦�(gu贸)鐗硅ū鍏獚(r猫n)鏈�(hu矛)瑷�(j矛)甯�(ACCA)銆佹境娲叉渻(hu矛)瑷�(j矛)甯�(CPA Australia)銆侀娓渻(hu矛)瑷�(j矛)甯�(QP)绛夊澶栧煼(zh铆)妤�(y猫)璩囨牸鐨�锛�

6.2024骞�1鏈�1鏃ヨ嚦12鏈�31鏃ユ湡闁撳湪涓枃鏍稿績鏈熷垔(缍�(j墨ng)婵�(j矛)椤�)涓婄櫦(f膩)琛ㄦ枃绔犵殑锛�

7.2024骞�1鏈�1鏃ヨ嚦12鏈�31鏃ユ湡闁撳彇寰楀崥澹(xu茅)浣嶇殑灏堟キ(y猫)浜烘墠锛�

8.缍�(j墨ng)鐪佹敞鍗�(xi茅)瑾�(r猫n)鍙殑鍏朵粬鍙互鐛�(ji菐ng)鍕�(l矛)鐨勬儏褰�銆�

(浜�)浜嬪嫏(w霉)鎵€鐢宠珛(q菒ng)姊濅欢

1.2024骞�1鏈�1鏃ヨ嚦12鏈�31鏃ユ湡闁撳弮鍔犺病(c谩i)鏀块儴(涓敞鍗�(xi茅))绲勭箶鐨勮妤�(y猫)灏堟キ(y猫)鎶€鑳界(j矛ng)璩�锛屽彇寰楀悕娆＄殑鍦�(tu谩n)楂�锛�

2.娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯璨�(c谩i)鏀块儴(涓敞鍗�(xi茅))鎴栫渷璨�(c谩i)鏀垮怀(鐪佹敞鍗�(xi茅))閬告嫈鐐鸿妤�(y猫)闋�(l菒ng)杌嶅悗鍌欎汉鎵�锛屼簬2024骞�1鏈�1鏃ヨ嚦12鏈�31鏃ユ湡闁撳畬鎴愬煿椁�(y菐ng)鍛ㄦ湡鐨勫煿瑷�(x霉n)锛岀稉(j墨ng)鑰冩牳鍚堟牸锛屼笖鍦ㄥ煿椁�(y菐ng)鍛ㄦ湡鍏�(n猫i)鏈綁(zhu菐n)鎵€鐨�锛屽叾鎵€鍦ㄤ簨鍕�(w霉)鎵€鍙悜鎴戞渻(hu矛)鐢宠珛(q菒ng)琛屾キ(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)銆�

浜�銆佺敵璜�(q菒ng)鏉愭枡

(涓€)鍊�(g猫)浜虹敵璜�(q菒ng)琛屾キ(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)鎳�(y墨ng)鎻愪氦浠ヤ笅鏉愭枡锛�

1.绂忓缓鐪佹敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾鐢宠珛(q菒ng)琛�(涓€寮忓叐浠�)(闄勪欢1)锛�

2.鐢宠珛(q菒ng)浜鸿韩浠借瓑寰�(f霉)鍗颁欢锛�

3.绗﹀悎琛屾キ(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)姊濅欢鐨勭浉闂�(gu膩n)璀夋槑寰�(f霉)鍗颁欢锛�

4.鐢宠珛(q菒ng)浜虹钩浜ょぞ鏈�(hu矛)淇濋毆(xi菐n)鐨勭浉闂�(gu膩n)璀夋槑(鑳藉璀夋槑鍦ㄤ簨鍕�(w霉)鎵€寰炴キ(y猫)婊�3骞�)锛�

5.鐢宠珛(q菒ng)浜�2025骞磋垏浜嬪嫏(w霉)鎵€绨借▊鐨勫嫗鍕�(d貌ng)鍚堝悓寰�(f霉)鍗颁欢锛�

6.绂忓缓鐪佹敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾淇℃伅纰鸿獚(r猫n)琛�(鍊�(g猫)浜�)(闄勪欢2)銆�

(浜�)浜嬪嫏(w霉)鎵€鐢宠珛(q菒ng)琛屾キ(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)鎳�(y墨ng)鎻愪氦浠ヤ笅鏉愭枡锛�

1.鐢宠珛(q菒ng)鍫�(b脿o)鍛�(涓€寮忓叐浠�)锛�

2.绗﹀悎琛屾キ(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)姊濅欢鐨勭浉闂�(gu膩n)璀夋槑寰�(f霉)鍗颁欢锛�

3.绂忓缓鐪佹敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾淇℃伅纰鸿獚(r猫n)琛�(浜嬪嫏(w霉)鎵€)(闄勪欢3)銆�

涓�銆佺敵璜�(q菒ng)娴佺▼

(涓€)鎻愪氦鐢宠珛(q菒ng)

鐢宠珛(q菒ng)浜鸿珛(q菒ng)浜�2025骞�3鏈�5鏃ュ墠灏囩礄璩�(zh矛)鏉愭枡缍�(j墨ng)鎵€鍦ㄦ渻(hu矛)瑷�(j矛)甯簨鍕�(w霉)瀵╂牳骞跺姞钃嬪柈浣嶅叕绔犲悗閮靛瘎鑷崇渷娉ㄥ崝(xi茅)锛屽悓鏅�(sh铆)灏囨巸鎻忎欢鎵撳寘鍛藉悕鐐�“2024骞村害浜烘墠鍩洪噾-濮撳悕”鎴�“2024骞村害浜烘墠鍩洪噾-浜嬪嫏(w霉)鎵€鍚嶇ū”鐧�(f膩)閫佽嚦鐪佹敞鍗�(xi茅)鑰冨煿閮ㄩ兊绠�(pxb@fjicpa.org.cn)銆傞€炬湡鐢冲牨(b脿o)瑕栫偤妫勬瑠(qu谩n)銆�

(浜�)瀵╂牳鍙婂叕绀�

鐪佹敞鍗�(xi茅)灏�(du矛)鐢宠珛(q菒ng)浜虹殑鐢宠珛(q菒ng)鏉愭枡閫�(j矛n)琛屽鏍�锛岀⒑瀹氭摤鐛�(ji菐ng)鍕�(l矛)鍚嶅柈锛屽苟鍦ㄧ渷娉ㄥ崝(xi茅)缍�(w菐ng)绔欎簣浠ュ叕绀�銆�

(涓�)鍏竷鍚嶅柈

鍏ず鏈熸豢锛屽鐒＄暟璀帮紝鐪佹敞鍗�(xi茅)灏囬€氶亷缍�(w菐ng)绔欏叕甯冪崕(ji菐ng)鍕�(l矛)鍚嶅柈骞剁櫦(f膩)鏀剧崕(ji菐ng)閲�銆�

鍥�銆佸叾浠栦簨闋�(xi脿ng)

鐢宠珛(q菒ng)浜烘噳(y墨ng)鐣�(d膩ng)濡傚(sh铆)鎻愪氦鐢宠珛(q菒ng)鏉愭枡锛岀櫦(f膩)鐝�(xi脿n)鐢宠珛(q菒ng)浜哄瓨鍦ㄥ紕铏涗綔鍋囨儏褰㈢殑锛岀渷娉ㄥ崝(xi茅)灏囧彇娑堝叾鐢冲牨(b脿o)璩囨牸銆�

鐪佹敞鍗�(xi茅)鑱�(li谩n)绯绘柟寮忥細绂忓窞甯傞紦妯撳崁(q奴)鑿灄璺�135铏�(h脿o)璨�(c谩i)鏀胯睛鍏ぇ妯�6灞よ€冨煿閮�锛�0591-87097017銆�87097003銆�

闄勪欢锛�1.绂忓缓鐪佹敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾鐢宠珛(q菒ng)琛�

2.绂忓缓鐪佹敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾淇℃伅纰鸿獚(r猫n)琛�(鍊�(g猫)浜�)

3.绂忓缓鐪佹敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾淇℃伅纰鸿獚(r猫n)琛�(浜嬪嫏(w霉)鎵€)

涓嬭級闄勪欢锛歨ttp://cz.fjicpa.org.cn/pxyd/rcjj?id=a9f617a4e75d4aaa8ab357d200215e7f

绂忓缓鐪佹敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯崝(xi茅)鏈�(hu矛)

2025骞�2鏈�20鏃�

閭勬矑鍙栧緱娉ㄦ渻(hu矛)璀夋浉鐨勫皬浼欎即瓒曞揩婧�(zh菙n)鍌欒捣渚嗗惂锛佺偤淇濊瓑澶у鎸夋檪(sh铆)鍫�(b脿o)鍚�锛屽缓璀板湪鏂囩珷闋傞儴淇℃伅娆勫～瀵� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屽眴鏅�(sh铆)鎴戝€戞渻(hu矛)鐭俊鎻愰啋澶у娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯牨(b脿o)鍚嶆檪(sh铆)闁撱€佽€冭│鏅�(sh铆)闁撶瓑锛岃珛(q菒ng)鍙婃檪(sh铆)闋�(y霉)绱�銆�

鐐哄姪鍔涜€冪敓鍌欐埌(zh脿n)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍＄壒鎺ㄥ嚭銆愭敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯簿鑿銆�绂忓埄鏀鹃€�锛岃绋嬫湁鏁堟湡闀�(zh菐ng)閬�(d谩)涓€骞�锛屽収(n猫i)鍚皥妤�(y猫)闅庢6澶х鐩�锛屽姪鍔涢珮鏁堝倷鑰冿紝榛�(di菐n)鎿婁笅鍦栧ぇ瀹跺彲浠�鍏嶈不(f猫i)鍏屾彌瑾茬▼>>

浠ヤ笂灏辨槸“绂忓缓鐪�2024骞村害娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯妤�(y猫)浜烘墠鍩洪噾鐛�(ji菐ng)鍕�(l矛)鐢冲牨(b脿o)鏅�(sh铆)闁�”鐩搁棞(gu膩n)鍏�(n猫i)瀹�锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鎸囧崡銆佸(xu茅)缈�(x铆)瑷�(j矛)鍔冦€佹骞存敞鏈�(hu矛)鑰冭│鐪熼鍙婄瓟妗堢瓑锛岃€冪敓鍙粸(di菐n)鎿�“鍏嶈不(f猫i)涓嬭級”鎸夐垥鍚庡嵆鍙牁(l菒ng)鍙�锛�