涓??芥??瀹规??宕╂?????涓?锛?杩?996?借?寰?濂?渚?

?ㄥ??????ワ?瀹¤????涓?涓???婊′?????????涓?锛??藉??璐瑰?哄樊????娣″?ｅ害????杩?璧?浠介?????跺?ャ??

?ヨ??浼?璁″?浜??℃??????涓?浼?濂?锛?涓?搴?涔???????瀛??????ㄨ??棰???寰?澶?浜???缃?浼?涓???楂?绠★?濡??块??宸村反?? CEO 寮??????版氮寰??? CEO ?瑰?戒?锛??藉??杩?瀹¤?°??

?惰??锛?瀹¤?′釜涓???涔?锛???????杩?骞村?＄??瀹¤?′汉???界??姝ｆ??寰????变?骞村?℃?堕?寸???规???э?寰????戒?瀹??借?娌?娴稿?ㄦ?ヨ????浣?????锛?瀹¤?′汉灏卞凡缁???杩???????瀹ゅ??????

搴?绋垮??涓?瀹?锛??????㈠????锛?濂戒?瀹规???句釜??锛?娉ㄥ??浼?璁″?????璇?????杩?濡?褰遍??褰???涓?骞村??板ご锛??版??宸ヨ?涓???锛?13???╁凡??杩??汇??

??绱????凤????芥????瀹¤?¤?涓??????搞??

骞村害瀹¤?★??板?澶?璁╀汉宕╂?

瀹¤?¤?涓????ュ??妲斤???浼?璁′?骞村????璐?锛?瀹¤?″??ㄥ??涓???????瀹?瀵瑰??????杩?璇??芥??澶稿?锛?浣?涔??ㄥ?????哄勾瀹℃?跺?¤?′汉?芥??澶?????

???ц????浼???瑕?姹?锛?姣?骞寸??4??30?ュ??锛??藉??涓?甯????稿?椤绘??浜よ??宸辩??骞村害?ュ?? [1]??

?藉??璧???甯??烘??浜???浣?瀹朵?甯????? [2]锛?杩?涔?澶?骞村害璐㈠???ュ??????淇″害锛??芥???颁话璧?浼?璁″?浜??℃???哄?风??瀹¤?℃??瑙???

涓轰?骞存?ラ?ｇ??????琛?瀹¤?℃??瑙?锛?浠?姣?骞?11??宸??崇??棰?瀹″?濮?锛??版?″勾??4????浜ゆ??缁??ュ??锛?瀹¤?′汉浠??藉?璧板?ㄥ??澶у?¤?￠」??涓?锛?娣卞?讳?浼?浠?涔???涓?浜?寮?澶撮?撅?涓??撮?撅?缁?灏句??俱??

骞村?″?澶寸??璧?浜х???癸????颁?涔???瀹瑰?ㄧ??杩?姘???璁╁?¤?′汉?????惧??????癸????扮????灞?????澶?娲?婢℃??灞???锛?姘??充??舵?ｄ??伙????冲甫?荤????浠跺??骞村???借????＄???筹?瓒充互璁╀换浣?瀹¤?′汉????涓?骞绘?冲??虹?寸????

杩?绉?涓?绋冲???????╄?浜э???绉扮???规??澶х???╂????杩?姘?涓?濂界??锛?杩??藉??哄??姝讳?涓ゅ??楦★??存?ョ??浜?瀹㈡?疯?浜с???告??涔?涓?锛??????ゃ??????娌圭??芥??灏?浜???锛??冲?瀹?浠?涓?浼?????瀛?宀?????璐?涓??凤???澶?璺?璺???

涓?杩?锛???????瀹¤?′汉?界?ラ??锛?璧?浜х???圭??浼肩?昏氨锛?浣?瀹???涓?涔?灏辫垂璐逛???锛???姝ｇ????楠?杩??ㄥ??澶淬??

灏ゅ?舵???拌???告??哄?板??锛???绠℃????瓒??ヨ?楂???2022骞村?ㄥ勾锛?璐㈡?块?ㄩ?ㄥ??170澶?瀹朵?璁″?浜??℃??杩?琛?浜?澶?缃?锛?杩?涓??伴??瓒?杩?浜?姝ゅ??涓?骞寸???诲?? [3]??

????涔?涓?锛?瀹¤?′汉浠?甯稿父瑕??ㄦ?寸?????堕?村??瀹????村???宸ヤ?锛???????璇??芥?锋?伴????澧?????瀛?璐х???硅???寸???╁ぇ锛?浜茶荡?惰?杩?琛???娆惧?借??绛???

杩??蜂??ワ?瀹¤?′汉涓?杈瑰????瀹㈡?蜂?璁″??棰?瀵肩???????澶规?挎???锛?涓?杈硅?瑕????????????冲??澶?锛??撮?㈠??绉????搁」?????炬??绀句氦濯?浣????稿?冲??妲介??锛???浼?璁♀?????????????????糕??????椤圭??????涓哄?¤?′汉蹇?????宕╂?澶т?瑙???

?版??璐村?绋匡??????ㄦ? Q锛???瀵瑰?¤?″??瀹圭??????锛?锛?褰?涓?缁???涔?瑕?涓????? Q锛?涓ラ?插?涓???灏??????鹃??猴????ュ?????у?¤?＄?搴?锛??存?ュ??虹?璁猴???

姣?涓?骞村?″?ｏ?娣规病?ㄥ伐浣?涓???瀹¤?′汉???冲ぇ??锛?瀹¤?′???锛?????杩?骞淬??

瀹¤?′汉锛??冲ソ濂芥?惧????澶???

褰?浠ｆ??宸ヤ汉???兼????绂??╋???杩?浜?浼??? [4]??瀹¤?′汉涔?涓??凤?蹇?瀹?骞村?＄??涓?澶х?煎ご锛?灏辨??娣″?ｉ??????????

2016骞达???涓??戒?璁¤??????惧??杩?璋??ワ????ㄤ?璁″?浜??℃??????宸ワ????颁互涓?????涓虹?垫椿??宸ヤ??堕?达?杩???????宸??虫??涓轰??ㄥ??浼????????磋叮??浜??? [5]??

浣?浜?瀹?涓?锛??藉?ㄦ贰瀛ｆ?㈠?扮?稿?归?垮??????锛??烘??涓??????介????澶т?璁″?浜??℃??????宸ワ??藉??澶у??颁??℃??骞舵病??杩?涓?寰??????充娇?ㄢ????澶р??锛???甯镐?瑕?骞村?℃??????瓒?杩?36涓?灏??讹????界?ㄦ?ユ?㈠??锛?overtime锛???

杩????崇??锛?娣″?ｉ?????叉??锛?浠ｄ环???芥??骞村?″?ｉ??姝诲?藉?????????风???锋?烩??????浠?缁?璁′?灏?绾?涔?涓?????澶р????宸ヤ汉??????璁板?锛?缁??????藉?ㄦ??涓?涔??瑰??缁?????????????浜???涔?涓?宸??筹????虫??浜鸿?界?存?ヨ??扮??浜?澶╂??ㄧ???冲????

????????锛?娌′汉姣?瀹¤?′汉?存????

?惧??浜?涔?寰??鹃?茬??锛?瀵逛?寰?澶???杩?浜??℃????瀹¤?′汉?ヨ?达??????村???芥???崇??????澶?涔? CPA锛?娉ㄥ??浼?璁″??ㄥ?界?涓???璇?锛???寮?濮???

姣?绔?锛??????夸? CPA 璇?涔?锛????芥??涓烘敞??浼?璁″?锛??ユ???藉??瀹¤?℃?ュ????绛惧????锛??峰?甯?棰?椤圭?????轰???姝ゅ?锛?CPA 璇?涔?杩????崇????宸ヨ????哄??澧??匡???涓?绗???杩?濂???锛?Qualified Pay锛???

浣???杩? CPA ??璇?骞朵?瀹规????浣?涓哄?藉???惧害??澶х????涓?璧??艰??璇?涔?涓?锛?杩?涓?????璇?????椹????锯??锛??????板?¤?′汉?????变?褰⑩????

?规??涓?娉ㄥ???ュ??锛?1991-2022骞达?娉ㄤ???璇?绱?璁℃??813.3涓?浜烘?ュ??????锛?浣?????35.98涓?浜洪??杩???璇?骞跺??寰??ㄧ????艰??涔?锛????肩??涓?瓒?5% [6]??

??绉?涔??戒?绠?????浠?2022骞磋??璇?缁????ョ??锛?瀹¤?＄???????杩???涓?杩?????涔?涓?锛????剧??绉???浼?璁★????肩???????颁?16.71%??瀹¤?＄????璇???缁╁??甯???涓???55?? - 65??涔??达?????姝ｇ??????????涓?宀??? [6]??

??涓?锛?CPA 绗?涓??舵?电?????ㄧ???寰??ㄤ?骞村???ㄩ?ㄨ??瀹?锛?濡???绗?浜?骞存病??杩?锛???绗?涓?骞寸????缁╀?搴?锛??ㄩ?ㄤ?澶村???ャ???茶??涓?浜?娌?娌℃????锛?灏卞???藉????涓?????????

???存??涔??芥?????广??涓??㈡??姝ｅ父??浼???濞变???绗?涓?娆℃?????哄?????????? CPA ?板穿婧??讹??鸿????璐㈠?″??寮??借?寰???????

琚?杩??ㄥ??????宸卞?疯??宸辩??瀹¤?′汉锛?缁?浜????帮?瀛????朵唬??瑕?绯?寮?浣?涓???????锛????ユ???ｄ?杞绘?俱??

???峰????椹?锛?瀹¤?¤?涓?涓?棣?浜?

骞村?＄疮???????凤?寰?澶?瀹¤?′汉涓?绂???蹇?????锛?杩?涓????????煎???锛?

杩?骞存?ワ?浼?璁″?浜??℃?????稿?瑰?稿???纭?瀹?涓???浜???2010-2020骞达??ㄤ?涓?宸ヤ???娉ㄥ??浼?璁″?澧??跨??杈?148.2%锛????ㄤ?璁″?浜??℃??宸ヤ???娉ㄥ??浼?璁″?澧??跨???存????浣???18.4%锛?杩?涓???娉ㄥ??浼?璁″????翠?澧??? [7]??

浜烘??娴?澶憋????????借???绗?涓?瑕?绱???

蹇?璧锋?ヨ?寰?浜???缃???996???芥??绂??ョ??瀹¤?′汉锛???璧??寸?稿舰瑙?缁???杩?浜?骞达?璐㈠??/瀹¤??/绋???/缁?璁＄??姣?涓???浜?骞村???跺?ユ按骞崇???充?浜??ㄥ?芥按骞筹?娑ㄥ?涔????蜂?楂? [8]??

浼?璁″?浜??℃??涔??寸????浠风??浜??存?ュ奖??浜?瀹¤?′汉????????2022骞? A ?″???稿勾?ュ?¤?′腑锛?瓒?杩????板???稿?¤?¤垂?ㄩ????100涓???浠ヤ?锛?7% ?????稿?¤?¤垂?ㄤ???50涓??? [9]??

宸ヤ?????澶э?寰????翠??藉?归??锛???璧锋?ワ?瀵逛?寰?澶?蹇?纰?????瀹¤?＄??椹?????瑷?锛???涓? leave now锛?绂昏??锛???灏?????锛?蹇?璺????????轰?????

浣?杞?琛?涔???涓??村????瀹¤?′汉杞?琛?锛??虹?跺?诲??浜??卞????锛??捐储璺抽????锛??т环姣???浼?涓?锛?瀹堕?????夸??藉???诲?????ㄨ???垮コ锛?浣?褰诲?杞?琛???杩???灏??般??

?夸?涓?涓?澹???绛?????锛?瀹¤?′汉璺虫Ы??涔?渚??跺?惧??浜???璐?浼??稿?冲伐浣???濡????镐?璁°??璐㈠?＄????涓?锛???瀹¤?＄?ф?锋??????涓?涓?缂?????绯伙?娌″??杩??藉?ㄥ勾瀹″?ｇ户缁?瑙??板????浜???

宸??抽?鹃???板??涓?璐?????澶у北锛?涓?????淇♀????瀹¤?′汉锛?涔?????宸辩????????

绀句氦骞冲?颁?锛???浜????ㄤ?璁″?浜??℃????蹇?寰?????宸ヤ汉锛?甯稿父???板?¤?″伐浣?瀵硅?藉???????????哄樊瀵硅???????灞????稿?规??扮????涓?涓???璺?寰???

姣?濡??ㄢ????澶р??锛?灏界?″???? delay锛?涓???涓???锛??????斤?浣?涓???浠?涓?涓ゅ勾??锛???绾у?¤?″?灏辫?藉??绾т负楂?绾у?¤?″?锛?浜?骞翠???锛??????藉??涓虹???锛????ф?翠釜瀹¤?￠」????

涓??＄?硅?杩??????????ㄥ?瀛?????锛???涓???985??211????锛?瀹¤?″凡缁?????澶??扮????濂界????涓?????

杩??锋?虫?ワ?瀹¤?¤?涓???涓?涓???????浼?瑙ｂ????韬??ㄥ?朵腑????宸ヤ汉锛???蹇?瑙?寰?瀹???濂斤?????缁煎??浜???韬??′欢??褰?涓???灏变???澧??????ヨ??涓?????绛?瑙?搴???锛?涓鸿??宸辨?惧?扮??涓??¤???涔?????

??娲讳???锛???涓轰?璁°??涓??ラ???ㄤ??℃??杈?杈???????????瀹¤?′汉锛??㈠?圭?佃??涓???璐???锛?浼?涓?浼??冲?拌??宸卞?ㄤ?涓??诲??濉?涓???浼?璁♀?????ｄ釜?ヨ???涓?????

????????锛?

[1] 涓??借???哥???ｇ?＄??濮???浼?. (2021). 涓?甯????镐俊?????茬?＄????娉?.

[2] 涓??戒?甯????稿??浼?. (2023). 涓?涓???缁?璁℃???ワ?2023骞?12??).

[3] ?辨??绔?. (2023). 璐㈡?块??锛?涓ュ?????昏储?′?璁¤?娉?杩?瑙?琛?涓? 浠?骞寸户缁?寮哄??璐?浼????ｅ伐浣?. 澶?瑙?缃?. Retrieved 8  February 2024 from https://news.cctv.com/2023/03/01/ARTITx8rQNnQ8W3W6Dnr234v230301.shtml.

[4] ????. (2023). ???轰汉?╀?涓???灞?璋???2023.

[5] 涓??戒?璁¤???. (2016). CFO瑙?瀵?锛?涓??藉?¤?′汉??璋????ュ??.

[6] 濮?????, &????. (2023). 2022骞存敞??浼?璁″??ㄥ?界?涓???璇??????ュ??. 涓??芥敞??浼?璁″?, (05), 24-34.

[7] 濮?绔???, 椤句功??, &??楣?绋?. (2023). ???芥敞??浼?璁″?琛?涓?浜烘??渚?????绌?. 涓??芥敞??浼?璁″?, (12), 84-98.

[8] 楹???????绌堕??.  (2023). 2023涓??芥??绉???灏变??ュ??.

[9] ????濯?. (2023). 璧???甯??虹???ㄤ汉???板?锛?涓ョ??绠′?锛?瀹¤?℃?烘????涓?浣?涓?楂???浣?瑙ｏ?. 璇??告?舵??. Retrieved 8th  February 2024 from https://www.stcn.com/article/detail/866686.html.