{"id":1399,"date":"2025-01-08T12:25:08","date_gmt":"2025-01-08T12:25:08","guid":{"rendered":"https:\/\/www.funeraltaiwan.com\/news\/?p=1399"},"modified":"2025-01-08T12:25:08","modified_gmt":"2025-01-08T12:25:08","slug":"accounting-23","status":"publish","type":"post","link":"https:\/\/www.funeraltaiwan.com\/news\/2025\/01\/08\/accounting-23\/","title":{"rendered":"\u6703\u8a08\u5e2b\u7684\u570b\u969b\u6703\u8a08\u8ab2\u7a0b\uff1a\u4e86\u89e3\u8de8\u570b\u516c\u53f8\u8ca1\u52d9\u5831\u8868"},"content":{"rendered":"<p>\u5728\u73fe\u4ee3\u7d93\u6fdf\u5168\u7403\u5316\u7684\u80cc\u666f\u4e0b\uff0c\u8de8\u570b\u516c\u53f8\u9010\u6f38\u6210\u70ba\u4e3b\u6d41\uff0c\u5176\u8907\u96dc\u7684\u8ca1\u52d9\u5831\u8868\u6210\u70ba\u8a31\u591a\u4f01\u696d\u8207\u5c08\u696d\u4eba\u58eb\u7684\u95dc\u6ce8\u7126\u9ede\u3002\u91dd\u5c0d\u9019\u4e9b\u9700\u6c42\uff0c\u5c08\u696d\u7684<strong>\u6703\u8a08\u5e2b<\/strong>\u6b63\u900f\u904e\u570b\u969b\u6703\u8a08\u8ab2\u7a0b\uff0c\u70ba\u4f01\u696d\u8207\u500b\u4eba\u63d0\u4f9b\u6df1\u5165\u7684\u8ca1\u52d9\u6d1e\u5bdf\u8207\u6c7a\u7b56\u652f\u6301\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u9019\u4e9b\u8ab2\u7a0b\u7684\u91cd\u8981\u6027\u4ee5\u53ca\u5982\u4f55\u61c9\u7528\u5230\u5be6\u52d9\u64cd\u4f5c\u4e2d\u3002<\/p>\n<hr \/>\n<h3>\u4e00\u3001\u570b\u969b\u6703\u8a08\u8ab2\u7a0b\u7684\u6838\u5fc3\u5167\u5bb9<\/h3>\n<p>\u570b\u969b\u6703\u8a08\u8ab2\u7a0b\u4e3b\u8981\u570d\u7e5e\u4ee5\u4e0b\u5e7e\u500b\u6838\u5fc3\u8b70\u984c\uff1a<\/p>\n<h4>1. <strong>\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247 (IFRS)<\/strong><\/h4>\n<p>\u9019\u4e9b\u6e96\u5247\u662f\u5168\u7403\u666e\u904d\u63a5\u53d7\u7684\u6703\u8a08\u898f\u7bc4\uff0c\u7528\u65bc\u7d71\u4e00\u4e0d\u540c\u570b\u5bb6\u8ca1\u52d9\u5831\u8868\u7684\u6e96\u5099\u65b9\u5f0f\u3002\u5728\u4e86\u89e3IFRS\u5f8c\uff0c\u6703\u8a08\u5c08\u696d\u4eba\u54e1\u53ef\u4ee5\u66f4\u6709\u6548\u5730\u5206\u6790\u548c\u6bd4\u8f03\u8de8\u570b\u516c\u53f8\u7684\u8ca1\u52d9\u72c0\u6cc1\uff0c\u5f9e\u800c\u70ba\u4f01\u696d\u63d0\u4f9b\u7cbe\u6e96\u7684\u5efa\u8b70\u3002<\/p>\n<h4>2. <strong>\u8de8\u570b\u7a05\u52d9\u898f\u5283<\/strong><\/h4>\n<p>\u7a05\u52d9\u662f\u8de8\u570b\u516c\u53f8\u904b\u71df\u4e2d\u7684\u95dc\u9375\u6311\u6230\u4e4b\u4e00\u3002\u900f\u904e\u570b\u969b\u6703\u8a08\u8ab2\u7a0b\uff0c\u5b78\u54e1\u53ef\u4ee5\u638c\u63e1\u5404\u570b\u7a05\u6cd5\u4e4b\u9593\u7684\u5dee\u7570\uff0c\u5354\u52a9\u4f01\u696d\u5408\u7406\u898f\u5283\u7a05\u52d9\u7b56\u7565\uff0c\u964d\u4f4e\u7a05\u52d9\u98a8\u96aa\u3002<\/p>\n<h4>3. <strong>\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406<\/strong><\/h4>\n<p>\u8de8\u570b\u4f01\u696d\u9762\u81e8\u7684\u98a8\u96aa\u7a2e\u985e\u7e41\u591a\uff0c\u5305\u62ec\u532f\u7387\u6ce2\u52d5\u3001\u5730\u7de3\u653f\u6cbb\u5f71\u97ff\u7b49\u3002\u8ab2\u7a0b\u63d0\u4f9b\u5c08\u696d\u7684**<a href=\"https:\/\/www.4545.com.tw\/the-role-of-bookkeepers-in-financial-risk-assessment-and-management\/\" target=\"_new\" rel=\"noopener\">\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406<\/a>**\u77e5\u8b58\uff0c\u5e6b\u52a9\u6703\u8a08\u4eba\u54e1\u8a55\u4f30\u98a8\u96aa\u4e26\u63d0\u51fa\u6709\u6548\u7684\u89e3\u6c7a\u65b9\u6848\u3002<\/p>\n<hr \/>\n<h3>\u4e8c\u3001\u8de8\u570b\u516c\u53f8\u8ca1\u52d9\u5831\u8868\u7684\u7279\u6b8a\u6311\u6230<\/h3>\n<h4>1. <strong>\u591a\u5e63\u5225\u8655\u7406<\/strong><\/h4>\n<p>\u8de8\u570b\u4f01\u696d\u901a\u5e38\u9700\u8981\u8655\u7406\u591a\u5e63\u5225\u4ea4\u6613\uff0c\u9019\u5c0d\u8ca1\u52d9\u5831\u8868\u7684\u6e96\u78ba\u6027\u8207\u900f\u660e\u5ea6\u63d0\u51fa\u4e86\u6311\u6230\u3002\u8ab2\u7a0b\u5c07\u6559\u6388\u5982\u4f55\u4ee5\u7d71\u4e00\u7684\u8ca8\u5e63\u5448\u73fe\u8ca1\u52d9\u6578\u64da\uff0c\u78ba\u4fdd\u5831\u8868\u5177\u5099\u4e00\u81f4\u6027\u3002<\/p>\n<h4>2. <strong>\u5730\u5340\u9593\u7684\u6703\u8a08\u898f\u7bc4\u5dee\u7570<\/strong><\/h4>\n<p>\u4e0d\u540c\u5730\u5340\u7684\u6703\u8a08\u6e96\u5247\u5dee\u7570\uff0c\u53ef\u80fd\u5c0e\u81f4\u8ca1\u52d9\u5831\u8868\u7684\u6578\u64da\u89e3\u8b80\u5b58\u5728\u504f\u5dee\u3002\u5b78\u54e1\u5c07\u5b78\u7fd2\u5982\u4f55\u5728\u4e0d\u540c\u898f\u7bc4\u4e4b\u9593\u627e\u5230\u5e73\u8861\u9ede\uff0c\u78ba\u4fdd\u5831\u8868\u7684\u53ef\u4fe1\u5ea6\u3002<\/p>\n<h4>3. <strong>\u5408\u4f75\u5831\u8868\u7684\u8655\u7406<\/strong><\/h4>\n<p>\u5408\u4f75\u5831\u8868\u662f\u8de8\u570b\u516c\u53f8\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\u3002\u570b\u969b\u6703\u8a08\u8ab2\u7a0b\u6559\u6388\u5982\u4f55\u5c07\u4e0d\u540c\u5b50\u516c\u53f8\u7684\u8ca1\u52d9\u6578\u64da\u7d71\u6574\u70ba\u4e00\u4efd\u5168\u9762\u6027\u7684\u8ca1\u52d9\u5831\u8868\uff0c\u4ee5\u5c55\u73fe\u516c\u53f8\u7684\u6574\u9ad4\u8ca1\u52d9\u72c0\u6cc1\u3002<\/p>\n<hr \/>\n<h3>\u4e09\u3001\u570b\u969b\u6703\u8a08\u8ab2\u7a0b\u5c0d\u6703\u8a08\u5e2b\u7684\u50f9\u503c<\/h3>\n<h4>1. <strong>\u63d0\u5347\u5c08\u696d\u7af6\u722d\u529b<\/strong><\/h4>\n<p>\u96a8\u8457\u4f01\u696d\u5c0d\u8de8\u570b\u8ca1\u52d9\u77e5\u8b58\u9700\u6c42\u7684\u589e\u52a0\uff0c\u5177\u5099\u570b\u969b\u6703\u8a08\u5c08\u696d\u77e5\u8b58\u7684**<a href=\"https:\/\/www.4545.com.tw\/accountant\/\" target=\"_new\" rel=\"noopener\">\u6703\u8a08\u5e2b<\/a>**\u66f4\u5bb9\u6613\u812b\u7a4e\u800c\u51fa\uff0c\u8d0f\u5f97\u5ba2\u6236\u4fe1\u4efb\u4e26\u62d3\u5c55\u696d\u52d9\u7248\u5716\u3002<\/p>\n<h4>2. <strong>\u52a9\u529b\u4f01\u696d\u6c7a\u7b56<\/strong><\/h4>\n<p>\u8ab2\u7a0b\u6240\u6db5\u84cb\u7684\u6280\u80fd\uff0c\u53ef\u4ee5\u5e6b\u52a9\u6703\u8a08\u5c08\u696d\u4eba\u58eb\u70ba\u4f01\u696d\u63d0\u4f9b\u66f4\u6e96\u78ba\u7684\u8ca1\u52d9\u5efa\u8b70\uff0c\u4f8b\u5982\u8cc7\u672c\u914d\u7f6e\u3001\u6210\u672c\u63a7\u5236\u7b49\uff0c\u5f9e\u800c\u63d0\u5347\u4f01\u696d\u6c7a\u7b56\u7684\u7cbe\u6e96\u5ea6\u3002<\/p>\n<h4>3. <strong>\u52a0\u5f37\u570b\u969b\u7db2\u7d61\u9023\u7d50<\/strong><\/h4>\n<p>\u901a\u904e\u8ab2\u7a0b\uff0c\u5b78\u54e1\u6709\u6a5f\u6703\u63a5\u89f8\u4f86\u81ea\u4e0d\u540c\u570b\u5bb6\u7684\u6703\u8a08\u5c08\u696d\u4eba\u58eb\uff0c\u5efa\u7acb\u5bf6\u8cb4\u7684\u570b\u969b\u7db2\u7d61\uff0c\u4fc3\u9032\u8cc7\u6e90\u5171\u4eab\u8207\u5c08\u696d\u6210\u9577\u3002<\/p>\n<hr \/>\n<h3>\u56db\u3001\u5982\u4f55\u9078\u64c7\u9069\u5408\u7684\u570b\u969b\u6703\u8a08\u8ab2\u7a0b<\/h3>\n<p>\u9078\u64c7\u570b\u969b\u6703\u8a08\u8ab2\u7a0b\u6642\uff0c\u53ef\u5f9e\u4ee5\u4e0b\u5e7e\u500b\u65b9\u9762\u8003\u91cf\uff1a<\/p>\n<h4>1. <strong>\u8ab2\u7a0b\u5167\u5bb9\u7684\u5be6\u7528\u6027<\/strong><\/h4>\n<p>\u78ba\u4fdd\u8ab2\u7a0b\u6db5\u84cb\u4e86\u7576\u524d\u5e02\u5834\u9700\u6c42\uff0c\u4f8b\u5982\u8ca1\u52d9\u5206\u6790\u3001\u7a05\u52d9\u898f\u5283\u7b49\uff0c\u4e26\u5305\u542b\u5be6\u52d9\u6848\u4f8b\u7684\u8a0e\u8ad6\u3002<\/p>\n<h4>2. <strong>\u8ab2\u7a0b\u8a8d\u8b49\u8207\u8072\u8b7d<\/strong><\/h4>\n<p>\u9078\u64c7\u5177\u6709\u570b\u969b\u8a8d\u53ef\u7684\u8ab2\u7a0b\uff0c\u4f8b\u5982ACCA\u3001CFA\u7b49\uff0c\u9019\u4e9b\u8cc7\u683c\u5c0d\u5c08\u696d\u4fe1\u8b7d\u5927\u6709\u88e8\u76ca\u3002<\/p>\n<h4>3. <strong>\u8ab2\u7a0b\u5730\u9ede\u8207\u652f\u6301\u670d\u52d9<\/strong><\/h4>\n<p>\u8a31\u591a\u77e5\u540d**<a href=\"https:\/\/www.4545.com.tw\/teams\/\" target=\"_new\" rel=\"noopener\">\u6703\u8a08\u4e8b\u52d9\u6240\u53f0\u5317<\/a>**\u90fd\u63d0\u4f9b\u6b64\u985e\u8ab2\u7a0b\uff0c\u4e26\u63d0\u4f9b\u5b8c\u5584\u7684\u5b78\u7fd2\u652f\u6301\uff0c\u8b93\u5b78\u54e1\u66f4\u8f15\u9b06\u638c\u63e1\u5c08\u696d\u77e5\u8b58\u3002<\/p>\n<hr \/>\n<h3>\u4e94\u3001\u5be6\u52d9\u61c9\u7528\uff1a\u5982\u4f55\u904b\u7528\u6240\u5b78\u65bc\u6703\u8a08\u5de5\u4f5c<\/h3>\n<h4>1. <strong>\u8a18\u5e33\u8207\u5831\u8868\u7de8\u5236<\/strong><\/h4>\n<p>\u5229\u7528\u570b\u969b\u6703\u8a08\u8ab2\u7a0b\u5b78\u5230\u7684\u77e5\u8b58\uff0c\u53ef\u5728\u65e5\u5e38\u7684**<a href=\"https:\/\/www.4545.com.tw\/\" target=\"_new\" rel=\"noopener\">\u8a18\u5e33<\/a>**\u8207\u5831\u8868\u7de8\u5236\u4e2d\u61c9\u7528\uff0c\u63d0\u5347\u5de5\u4f5c\u6548\u7387\u4e26\u6e1b\u5c11\u932f\u8aa4\u3002<\/p>\n<h4>2. <strong>\u70ba\u5ba2\u6236\u63d0\u4f9b\u8de8\u570b\u8ca1\u52d9\u8aee\u8a62<\/strong><\/h4>\n<p>\u8ab2\u7a0b\u4e2d\u7684\u591a\u570b\u7a05\u52d9\u898f\u5283\u8207\u98a8\u96aa\u7ba1\u7406\u6280\u80fd\uff0c\u80fd\u5e6b\u52a9\u6703\u8a08\u4eba\u54e1\u70ba\u4f01\u696d\u63d0\u4f9b\u5168\u65b9\u4f4d\u7684\u8ca1\u52d9\u8aee\u8a62\u670d\u52d9\uff0c\u52a9\u529b\u4f01\u696d\u5728\u570b\u969b\u5e02\u5834\u7ad9\u7a69\u8173\u6b65\u3002<\/p>\n<h4>3. <strong>\u5efa\u7acb\u5c08\u696d\u5f62\u8c61<\/strong><\/h4>\n<p>\u5177\u5099\u570b\u969b\u6703\u8a08\u5c08\u696d\u77e5\u8b58\u7684**<a href=\"https:\/\/www.4545.com.tw\/discussion-on-the-development-trend-of-accountants-and-bookkeepers-in-taipei\/\" target=\"_new\" rel=\"noopener\">\u53f0\u5317\u6703\u8a08\u5e2b<\/a>**\uff0c\u4e0d\u50c5\u80fd\u89e3\u6c7a\u4f01\u696d\u7684\u8907\u96dc\u554f\u984c\uff0c\u66f4\u80fd\u6a39\u7acb\u5c08\u696d\u53ef\u9760\u7684\u5f62\u8c61\u3002<\/p>\n<hr 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