°Ä´óÀûÑÇÂó¿¼Èð´óѧÀ´·Ã¹¤É̹ÜÀíѧԺ
ʱ¼ä£º2017-04-20 À´Ô´£ºÑ§Ôº°ì¹«ÊÒ ×÷ÕߣºÆëÃ÷ ÔĶÁ´ÎÊý£º
4ÔÂ19ÈÕ£¬Ó¦ÖйúʯÓÍ´óѧ£¨±±¾©£©¹¤É̹ÜÀíѧԺÑûÇ룬°Ä´óÀûÑÇÂó¿¼Èð´óѧ£¨Macquarie University£©ÉÌÒµÓë¾¼ÃѧԺ¸±Ôº³¤Philomena Leung ½ÌÊÚºÍÂó¿¼Èð¹ú¼Ê´¦Ö÷ÈÎJane HuangŮʿÀ´ÎÒУ·ÃÎÊ£¬Ó빤É̹ÜÀíѧԺ¹ùº£ÌÎÔº³¤¡¢ÉòÇìÄþ¸±Ôº³¤ºÍÆëÃ÷ÀÏʦ½øÐÐ×ù̸¡£

Âó¿¼Èð´óѧλÓÚϤÄáÊÐÎ÷±±²¿£¬ÊǰĴóÀûÑÇ×½øÈ¡¾«ÉñµÄ´óѧ֮һ£¬ ÀúÀ´ÒÔÒ»Á÷µÄ½ÌѧÖÊÁ¿Ó봴о«ÉñÖø³Æ¡£ÎÒÃÇÊìÖªµÄWI-FIÍøÂç¼¼Êõ¼´³ö×ÔÂó¿¼Èð´óѧµÄÑо¿ÍŶӡ£¸ÃУµÄ»á¼Æ¡¢½ðÈÚ¡¢¾«ËãµÈרҵÔÚÊÀ½çÉÏÏíÓÐÊ¢Ãû£¬²¢»ñµÃ×¢²á»á¼ÆÊ¦Ð»á£¨CPA Australia£©ºÍÌØÐí¹«ÈÏ»á¼ÆÊ¦¹«»á£¨ACCA £¬Association of Chartered Accountants£©µÈ¹ú¼ÊȨÍþ»ú¹¹µÄÈÏÖ¤ºÍ»áÔ±×ʸñ£¬Æä»á¼Æ×¨Òµ±ÏÒµÉúÔÚ¿¼È¡×¢²á»á¼ÆÊ¦Ê±ÓµÓÐÃ÷ÏÔÓÅÊÆ¡£Ä¿Ç°£¬Âó¿¼Èð´óѧÓëÎÒУÍâÓïѧԺÒÑÇ©ÊðºÏ×÷ÐÒé¡£Leung½ÌÊÚÏ£ÍûÀ©´óÂó¿¼Èð´óѧÉÌÒµÓë¾¼ÃѧԺÓëÎÒУ¹¤É̹ÜÀíѧԺµÄÉîÈëºÏ×÷¡£Õë¶ÔÎÒУÇé¿ö£¬Áº½ÌÊÚÌá³öÁËÁªºÏÅàÑø±¾¿ÆÉú“2+2”¡¢ºÍÁªºÏÅàÑøÑо¿Éú“3+2”ÏîÄ¿£¨CPA·½Ïò£©¡£¹ùº£ÌÎÔº³¤±íʾ£¬¹¤É̹ÜÀíѧԺÕýÔÚÒÔ»á¼Æ×¨ÒµÎªÍ»ÆÆ£¬»ý¼«Íƽø½Ìѧ¸Ä¸ï£¬ÉêÇë“Öйú×¢²á»á¼ÆÊ¦Ð»á£¨CICPA£©”¶ÔÎÒÔº»á¼Æ×¨Òµ½ÌѧÏîÄ¿µÄÈÏÖ¤¹¤×÷£¬ÕâÏ×÷Ò²»á´ó·ù¶ÈÌáÉýÎÒÔºµÄÕûÌå½ÌѧÖÊÁ¿ºÍÐÐÒµÓ°ÏìÁ¦¡£

»á̸ºó£¬Philomena Leung½ÌÊÚΪÎÒУ»á¼Æ×¨ÒµÑ§Éú¿ªÕ¹ÁËÒ»´ÎÌâΪ“ÐÂʱ´ú±³¾°ÏÂµÄ»á¼Æ×¨Òµ£¨Accounting in New Epoch£©”µÄѧÊõ½²×ù¡£Philomena Leung½ÌÊÚÒÔ“´´Ð”ΪÆõ»ú£¬¶Ôµ±Ç°Éç»áÉÏÁ÷ÐеÄвúÆ·¡¢ÐÂÀíÄîºÍй¤ÒÕµÈÕ¹¿ªÌÖÂÛ£¬ÉîÈë·ÖÎöÁË´´ÐÂÐÍÆóÒµ¼°²úÆ·µÄ·¢Õ¹Àú³Ì£¬Í¬Ê±ÒýÈ뾺ÕùµÄ¹ÛÄÌá³öÁ˳ÖÐøÐÔ´´ÐµÄÖØÒªÐԺͱØÒªÐÔ¡£½²×ù×îºó£¬Philomena Leung½ÌÊÚ×ܽᵽ£¬ÔÚÐÂʱ´úÏ£¬»á¼Æ×¨ÒµµÄ½ÌÓý±ØÐëÓë´´ÐÂÕûºÏ£¬»á¼ÆÐèҪͨ¹ýÊý¾Ý·ÖÎö¡¢ÐÅϢϵͳ¼¼ÊõµÈÊֶκ͹¤¾ß´Ó¶ø¶ÔÉç»á´´ÔìеļÛÖµ£»Í¬Ê±£¬Philomena Leung½ÌÊÚÒ²Ìá³öÁË¶Ô»á¼Æ´ÓÒµÈËÔ±µÀµÂ×¼ÔòµÄ¸ü¸ßÒªÇó£ºAccounting is about accountability!

