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——銆婁腑鍦嬫渻(hu矛)瑷�(j矛)鍫�(b脿o)銆嬭鑰呭皪(du矛)瑭盜AASB涓诲腑闃胯寰�.濂囩埦寰�

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鍦ㄦ椿鍕�(d貌ng)绲�(ji茅)鏉熷悗锛屾柉濂囩埦寰峰厛鐢熸帴鍙椾簡銆婁腑鍦嬫渻(hu矛)瑷�(j矛)鍫�(b脿o)銆嬭鑰呯殑鐛�(d煤)瀹跺皥瑷�锛岃珖?w霉)鍕婎巸琚婎墿顔ф姘栨枊@锛屼互鍙婂皪(du矛)浜庡湅闅涘瑷�(j矛)鍜岄憭璀変簨妤�(y猫)鐨勫睍鏈�銆�

鍌捐伣“涓湅鑱查煶”

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鏂鐖惧痉锛氭垜鍊戦€欐瑷晱鏄⿳妤垫闈㈢殑锛屾垜寰堟豢鎰�銆傚緸鏄ㄥぉ鎴戝皪(du矛)璨�(c谩i)鏀块儴鍓儴闀风殑鎷滆í锛屽埌浠婂ぉ鑸囦締鑷笉鍚岃妤�(y猫)鍜屾渻(hu矛)瑷�(j矛)甯簨鍕�(w霉)鎵€鐨勫悓琛屽骇璜�锛屾垜鍊戜氦娴佸緱闈炲父鍏呭垎銆�

鎴戝€戞琛屼富瑕佹槸鐐轰簡鏂颁慨瑷傜殑3闋�(xi脿ng)婧�(zh菙n)鍓�锛屼篃灏辨槸銆婂湅闅涜唱(zh矛)閲忕鐞嗘簴(zh菙n)鍓囩1铏�(h脿o)——鏈�(hu矛)瑷�(j矛)甯簨鍕�(w霉)鎵€灏�(du矛)鍩�(zh铆)琛岃病(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄥ瑷�(j矛)鎴�?q奴)蹇�?銆佸叾浠栭憭璀夋垨鐩搁棞(gu膩n)鏈嶅嫏(w霉)妤�(y猫)鍕�(w霉)瀵�(sh铆)鏂界殑璩�(zh矛)閲忕鐞嗐€嬨€婂湅闅涜唱(zh矛)閲忕鐞嗘簴(zh菙n)鍓囩2铏�(h脿o)——闋�(xi脿ng)鐩唱(zh矛)閲忓京(f霉)鏍搞€嬨€婂湅闅涘瑷�(j矛)婧�(zh菙n)鍓囩220铏�(h脿o)——灏�(du矛)璨�(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄥ瑷�(j矛)瀵�(sh铆)鏂界殑璩�(zh矛)閲忕鐞嗐€�锛屽氨鏈�(hu矛)瑷�(j矛)甯簨鍕�(w霉)鎵€濡備綍鍔犲挤(qi谩ng)璩�(zh矛)閲忕鐞嗕綔鍑虹殑閲嶈淇▊锛屽緛姹備腑鍦嬪悓琛岀殑鎰忚銆�

鎴戝€戝皪(du矛)鎵€鏈夎伣鍒扮殑鎰忚鍜屽缓璀伴兘鏄緢閲嶈鐨�锛屾垜鍊戜篃榧撳嫷(l矛)鍦ㄥ湅瀹跺堡闈笂鐨勫埄鐩婄浉闂�(gu膩n)鑰呰兘鍙冭垏閫�(j矛n)渚嗐€傛垜鍊戣伣鍙栧悇鏂规剰瑕�锛岄櫎浜嗛潰灏�(du矛)闈㈢殑锛岄倓鏈夋浉闈㈢殑绛夊悇绋舰寮�銆備腑鍦嬬殑鑺嚪婕ｅ厛鐢熷拰鐜嬭┅鍎€濂冲＋锛岄兘鍦ㄥ公鍔╂垜鍊�銆備氦娴佹槸瀵屾湁鎴愭晥鐨勶紝鎴戝€戜篃甯屾湜鑱藉埌鏇村鐨勮伈闊�銆�

鎰熻瑵“涓湅鍔涢噺”

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鏂鐖惧痉锛氭垜闈炲父娆ｈ碁涓湅鍦ㄥ瑷�(j矛)婧�(zh菙n)鍓囧湅闅涜定鍚屾柟闈㈠仛鍑虹殑鍔姏銆傛棭鍦�2005骞达紝IAASB鑸囦腑鍦嬪瑷�(j矛)婧�(zh菙n)鍓囧鍝℃渻(hu矛)灏辨湁钁楀厖鍒嗚€屽弸濂界殑鍚堜綔锛屾鍚庨倓绨界讲浜嗛€�(j矛n)涓€姝ヨ定鍚岀殑鍗�(xi茅)璀般€�

鎴戝仛浜�10骞寸殑IAASB涓诲腑锛岀洰鐫逛簡涓湅鑰佸斧鐨勮并鐛�(xi脿n)銆傛瘮濡備腑鍦嬫敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯崝(xi茅)鏈�(hu矛)灏堟キ(y猫)妯�(bi膩o)婧�(zh菙n)閮ㄧ殑鍞愬缓鑿厛鐢�锛屽氨鍏╂鍑轰换鎴戝€戠殑鐞嗕簨锛岄倓鏈夊叾浠栦腑鍦嬪悓琛屾摂(d膩n)鐣�(d膩ng)浜嗙悊浜嬫垨鎶€琛�(sh霉)椤у晱鐨勮鑹�銆�

涓敞鍗�(xi茅)涔熷湪婧�(zh菙n)鍓囪定鍚屾柟闈㈠仛鍑轰簡寰堝鍔姏锛屾瘮濡傝婧�(zh菙n)鍓囩炕璀紝浠ュ強鍚戞渻(hu矛)鍝℃彁渚涘(sh铆)鏂芥寚鍗楃瓑銆備粬鍊戝墰鍓涚祫绻旂殑閫欐瑷庤珫锛屼篃鍗佸垎娲绘綉鍜屾繁鍏�锛岄潪甯告湁鍍�(ji脿)鍊�銆�

婧�(zh菙n)鍓囪鑸囨檪(sh铆)淇遍€�(j矛n)

銆婁腑鍦嬫渻(hu矛)瑷�(j矛)鍫�(b脿o)銆嬶細杩戝勾渚嗗湅闅涘瑷�(j矛)閼掕瓑婧�(zh菙n)鍓囬牷绻佽(di脿o)鏁翠慨瑷�锛岄€欐槸鍑轰簬浠€涔堝師鍥�?鐣�(d膩ng)浠婄殑瀵╄▓(j矛)閼掕瓑瀵�(sh铆)鍕�(w霉)鐧�(f膩)灞曞皪(du矛)婧�(zh菙n)鍓囬珨绯诲缓瑷�(sh猫)鎻愬嚭浜嗘€庢ǎ鐨勬寫鎴�(zh脿n)?

鏂鐖惧痉锛氱暥(d膩ng)浠婄殑甯傚牬鐠�(hu谩n)澧冨璁�锛屽晢妤�(y猫)涓栫晫鍗佸垎寰�(f霉)闆�锛屾瘮濡傝閲戣瀺闋�(l菒ng)鍩熷氨鏈夎憲寰堝ぇ鐨勮畩鍖栥€傛垜鍊戝埗瀹氭簴(zh菙n)鍓囪偗瀹氳鑸囨檪(sh铆)淇遍€�(j矛n)銆傛垜鍊戜笉鍍呰淇▊鍘熸湁婧�(zh菙n)鍓�锛屼篃瑕佸埗瀹氬叏鏂扮殑婧�(zh菙n)鍓囷紝閭勮鏍规摎(j霉)鐩�(ji膩n)绠℃(j墨)妲�(g貌u)鐨勮姹備締鍙婃檪(sh铆)瑾�(di脿o)鏁�銆傚瑷�(j矛)琛屾キ(y猫)寰炴キ(y猫)鑰呯殑鍩�(zh铆)妤�(y猫)闇€姹備篃鏈夊緢澶氳畩鍖�銆傛垜鍊戣鍔姏閬╂噳(y墨ng)鍚勭ó璁婂寲锛屽幓婊胯冻鍚勫€�(g猫)鏂归潰鐨勯渶姹�銆�

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鏂版妧琛�(sh霉)灏囨槸鑱锋キ(y猫)鍒ゆ柗鐨勫姪鎵�

銆婁腑鍦嬫渻(hu矛)瑷�(j矛)鍫�(b脿o)銆嬶細鏈夎娉曠ū锛岄毃钁椾互“浜戝ぇ鐗╃Щ”鐐轰唬琛ㄧ殑淇℃伅鎶€琛�(sh霉)鐨勭櫦(f膩)灞�锛岀暥(d膩ng)鍓嶄互鎶芥ǎ鐐轰富鐨勫瑷�(j矛)鎵嬫浠ュ強鑸囦箣鐩稿皪(du矛)鎳�(y墨ng)鐨勬簴(zh菙n)鍓囬珨绯绘鍦ㄥ彈鍒�?j墨ng)_鎿�锛屽瑷�(j矛)琛屾キ(y猫)鏈夊彲鑳芥渻(hu矛)鍠け瀛樺湪鍩虹(ch菙)銆傛偍鎬庢ǎ鐪嬪緟閫欏€�(g猫)鍟忛?IAASB灏囨湁鎬庢ǎ鐨勬噳(y墨ng)灏�(du矛)?

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