{"id":2106,"date":"2025-01-14T18:48:43","date_gmt":"2025-01-15T02:48:43","guid":{"rendered":"http:\/\/host1859345062.xincache1.cn\/?page_id=2106"},"modified":"2025-04-20T13:34:35","modified_gmt":"2025-04-20T05:34:35","slug":"lin-jialiang","status":"publish","type":"page","link":"http:\/\/www.joycglobal.com\/zh\/lin-jialiang\/","title":{"rendered":"\u6797\u5609\u4eae"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"2106\" class=\"elementor elementor-2106\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fc84dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fc84dc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d25131\" data-id=\"7d25131\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6645e0 elementor-widget elementor-widget-spacer\" data-id=\"a6645e0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-724913d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"724913d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0961d53\" data-id=\"0961d53\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6d4537 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"c6d4537\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img fetchpriority=\"high\" decoding=\"async\" width=\"267\" height=\"343\" src=\"http:\/\/www.joycglobal.com\/wp-content\/uploads\/2025\/01\/\u4f01\u4e1a\u5fae\u4fe1\u622a\u56fe_17365640545346-2.png\" class=\"attachment-full size-full wp-image-2615\" alt=\"\" srcset=\"http:\/\/www.joycglobal.com\/wp-content\/uploads\/2025\/01\/\u4f01\u4e1a\u5fae\u4fe1\u622a\u56fe_17365640545346-2.png 267w, http:\/\/www.joycglobal.com\/wp-content\/uploads\/2025\/01\/\u4f01\u4e1a\u5fae\u4fe1\u622a\u56fe_17365640545346-2-234x300.png 234w, http:\/\/www.joycglobal.com\/wp-content\/uploads\/2025\/01\/\u4f01\u4e1a\u5fae\u4fe1\u622a\u56fe_17365640545346-2-9x12.png 9w\" sizes=\"(max-width: 267px) 100vw, 267px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">\u6797\u5609\u4eae<\/h3><p class=\"elementor-image-box-description\">\u4e50\u89c1\u8d22\u7a0e\u6cd5\u4e13\u5bb6<br>\n\u9999\u6e2f\u6ce8\u518c\u4f1a\u8ba1\u5e08<br>\n\u4e2d\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7b133f6\" data-id=\"7b133f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a692583 elementor-widget elementor-widget-text-editor\" data-id=\"a692583\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u6797\u5609\u4eae\u5148\u751f\u662f\u4e00\u4f4d\u7ecf\u9a8c\u4e30\u5bcc\u7684\u8d22\u52a1\u3001\u7a0e\u52a1\u548c\u5546\u4e1a\u987e\u95ee\uff0c\u62e5\u6709\u903e15\u5e74\u5728\u9876\u5c16\u4f01\u4e1a\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u7684\u4e13\u4e1a\u5de5\u4f5c\u7ecf\u9a8c\u3002\u4ed6\u7cbe\u901a\u56fd\u9645\u7a0e\u52a1\u89c4\u5212\u3001\u6d77\u5916\u6295\u8d44\u7ed3\u6784\u8bbe\u8ba1\u3001\u8d22\u52a1\u7a0e\u52a1\u5c3d\u804c\u8c03\u67e5\uff0c\u4ee5\u53ca\u8de8\u5883\u8d44\u672c\u8fd0\u4f5c\u3002\u4ed6\u7684\u4e13\u4e1a\u77e5\u8bc6\u6db5\u76d6\u4e86\u4ece\u7a0e\u52a1\u5408\u89c4\u5230\u8d22\u52a1\u7b56\u7565\u89c4\u5212\u7684\u5e7f\u6cdb\u9886\u57df\uff0c\u5bf9\u4e8e\u5168\u7403\u5e02\u573a\u7684\u7a0e\u52a1\u73af\u5883\u548c\u5546\u4e1a\u5b9e\u8df5\u6709\u6df1\u5165\u7684\u7406\u89e3\u3002<\/p><p>2008\u5e74\u5f00\u59cb\u6797\u5148\u751f\u5728\u666e\u534e\u6c38\u9053\u9999\u6e2f\u529e\u516c\u5ba4\u7684\u4efb\u804c\u671f\u95f4\uff0c\u4e3a\u591a\u4e2a\u56fd\u9645\u5ba2\u6237\u63d0\u4f9b\u4e86\u4e13\u4e1a\u7684\u7a0e\u52a1\u4f18\u5316\u548c\u8d22\u52a1\u7ed3\u6784\u5efa\u8bae\uff0c\u5305\u62ec\u7a0e\u52a1\u4f18\u5316\u6295\u8d44\u548c\u8fd0\u8425\u7ed3\u6784\u3001\u878d\u8d44\u65b9\u6848\u8bbe\u8ba1\u3001\u516c\u53f8\u91cd\u7ec4\u548c\u8de8\u5883\u5229\u6da6\u6c47\u56de\u6218\u7565\u3002\u6797\u5148\u751f \u5728\u534f\u52a9\u4f01\u4e1a\u8fdb\u884c\u7a0e\u52a1\u88c1\u51b3\u7533\u8bf7\u548c\u89e3\u51b3\u8de8\u5883\u7a0e\u52a1\u4e89\u8bae\u65b9\u9762\u62e5\u6709\u4e30\u5bcc\u7684\u5b9e\u8df5\u7ecf\u9a8c\u3002 \u540c\u65f6\u6797\u5148\u751f\u4e5f\u5728\u666e\u534e\u6c38\u9053\u7684\u91d1\u878d\u7ec4\u534f\u52a9\u5404\u79cd\u91d1\u878d\u7684\u4f01\u4e1a\uff0c\u5305\u62ec\u94f6\u884c\u3001\u4fdd\u9669\u516c\u53f8\u4ee5\u53ca\u57fa\u91d1\u7ba1\u7406\u7ba1\u7406\u63d0\u4f9b\u8d22\u52a1\u53ca\u7a0e\u52a1\u7684\u54a8\u8be2\u3002<\/p><p>2015\u5e74\u8d77\uff0c\u6797\u5148\u751f\u5e74\u5728\u963f\u91cc\u5df4\u5df4\u96c6\u56e2\u7684\u6d77\u5916\u603b\u90e8\u9999\u6e2f\u62c5\u4efb\u56fd\u9645\u7a0e\u52a1\u7ecf\u7406\u671f\u95f4\uff0c\u6797\u5148\u751f\u8d1f\u8d23\u6307\u5bfc\u5e76\u6267\u884c\u963f\u91cc\u5df4\u5df4\u6d77\u5916\u5e76\u8d2d\u6295\u8d44\u548c\u878d\u8d44\u9879\u76ee\u7684\u7a0e\u52a1\u7b56\u7565\uff0c\u5305\u62ec\u5efa\u7acb\u8de8\u56fd\u4e1a\u52a1\u7684\u7a0e\u6536\u4f18\u5316\u67b6\u6784\uff0c\u6267\u884c\u5e76\u8d2d\u524d\u540e\u7684\u7a0e\u52a1\u5c3d\u804c\u8c03\u67e5\uff0c\u4ee5\u53ca\u7ba1\u7406\u6295\u8d44\u540e\u7684\u7a0e\u52a1\u5408\u89c4\u4e8b\u5b9c\u3002\u4ed6\u5728\u96c6\u56e2\u5185\u90e8\u7684\u590d\u6742\u7ed3\u6784\u91cd\u7ec4\u4e2d\u53d1\u6325\u4e86\u91cd\u8981\u4f5c\u7528\uff0c\u901a\u8fc7\u7cbe\u7b80\u80a1\u6743\u7ed3\u6784\u548c\u5229\u7528\u7a0e\u6536\u6761\u7ea6\u7533\u8bf7\uff0c\u663e\u8457\u63d0\u5347\u4e86\u96c6\u56e2\u7684\u7a0e\u52a1\u6548\u7387\u548c\u8fd0\u8425\u6548\u76ca\u3002<\/p><p>\u4f5c\u4e3a\u4e2d\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08CICPA\uff09\u548c\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08HKICPA\uff09\u7684\u4f1a\u5458\uff0c\u6797\u5148\u751f\u5bf9\u4f1a\u8ba1\u51c6\u5219\u548c\u7a0e\u52a1\u6cd5\u89c4\u6709\u6df1\u5165\u7684\u7406\u89e3\u3002<\/p><p>\u4ed6\u6301\u6709\u534e\u5357\u7406\u5de5\u5927\u5b66\u7684\u6cd5\u5b66\u5b66\u58eb\u5b66\u4f4d\u548c\u9999\u6e2f\u57ce\u5e02\u5927\u5b66\u7684\u4e13\u4e1a\u4f1a\u8ba1\u4e0e\u516c\u53f8\u6cbb\u7406\u7855\u58eb\u5b66\u4f4d\uff0c\u8fd9\u4e9b\u5b66\u672f\u80cc\u666f\u4e3a\u4ed6\u63d0\u4f9b\u4e86\u624e\u5b9e\u7684\u7406\u8bba\u57fa\u7840\uff0c\u5e76\u5728\u591a\u5143\u6587\u5316\u7684\u5546\u4e1a\u73af\u5883\u4e2d\u5c55\u73b0\u5353\u8d8a\u7684\u9886\u5bfc\u80fd\u529b\u548c\u6218\u7565\u89c6\u89d2\u3002<\/p><p>\u901a\u8fc7\u591a\u5e74\u5728\u7a0e\u52a1\u548c\u8d22\u52a1\u9886\u57df\u7684\u5b9e\u8df5\uff0c\u6797\u5148\u751f\u6210\u529f\u5730\u5e2e\u52a9\u4f01\u4e1a\u5728\u5168\u7403\u8303\u56f4\u5185\u5b9e\u73b0\u4e86\u8d44\u672c\u4f18\u5316\u548c\u7a0e\u52a1\u6548\u7387\u6700\u5927\u5316\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u6797\u5609\u4eae \u4e50\u89c1\u8d22\u7a0e\u6cd5\u4e13\u5bb6 \u9999\u6e2f\u6ce8\u518c\u4f1a\u8ba1\u5e08 \u4e2d\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08 \u6797\u5609\u4eae\u5148\u751f\u662f\u4e00\u4f4d\u7ecf\u9a8c\u4e30\u5bcc\u7684\u8d22\u52a1\u3001\u7a0e\u52a1\u548c\u5546\u4e1a\u987e\u95ee\uff0c\u62e5\u6709\u903e15\u5e74\u5728\u9876\u5c16\u4f01\u4e1a\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u7684\u4e13\u4e1a\u5de5\u4f5c\u7ecf\u9a8c\u3002\u4ed6\u7cbe\u901a\u56fd\u9645\u7a0e\u52a1\u89c4\u5212\u3001\u6d77\u5916\u6295\u8d44\u7ed3\u6784\u8bbe\u8ba1\u3001\u8d22\u52a1\u7a0e\u52a1\u5c3d\u804c\u8c03\u67e5\uff0c\u4ee5\u53ca\u8de8\u5883\u8d44\u672c\u8fd0\u4f5c\u3002\u4ed6\u7684\u4e13\u4e1a\u77e5\u8bc6\u6db5\u76d6\u4e86\u4ece\u7a0e\u52a1\u5408\u89c4\u5230\u8d22\u52a1\u7b56\u7565\u89c4\u5212\u7684\u5e7f\u6cdb\u9886\u57df\uff0c\u5bf9\u4e8e\u5168\u7403\u5e02\u573a\u7684\u7a0e\u52a1\u73af\u5883\u548c\u5546\u4e1a\u5b9e\u8df5\u6709\u6df1\u5165\u7684\u7406\u89e3\u3002 2008\u5e74\u5f00\u59cb\u6797\u5148\u751f\u5728\u666e\u534e\u6c38\u9053\u9999\u6e2f\u529e\u516c\u5ba4\u7684\u4efb\u804c\u671f\u95f4\uff0c\u4e3a\u591a\u4e2a\u56fd\u9645\u5ba2\u6237\u63d0\u4f9b\u4e86\u4e13\u4e1a\u7684\u7a0e\u52a1\u4f18\u5316\u548c\u8d22\u52a1\u7ed3\u6784\u5efa\u8bae\uff0c\u5305\u62ec\u7a0e\u52a1\u4f18\u5316\u6295\u8d44\u548c\u8fd0\u8425\u7ed3\u6784\u3001\u878d\u8d44\u65b9\u6848\u8bbe\u8ba1\u3001\u516c\u53f8\u91cd\u7ec4\u548c\u8de8\u5883\u5229\u6da6\u6c47\u56de\u6218\u7565\u3002\u6797\u5148\u751f \u5728\u534f\u52a9\u4f01\u4e1a\u8fdb\u884c\u7a0e\u52a1\u88c1\u51b3\u7533\u8bf7\u548c\u89e3\u51b3\u8de8\u5883\u7a0e\u52a1\u4e89\u8bae\u65b9\u9762\u62e5\u6709\u4e30\u5bcc\u7684\u5b9e\u8df5\u7ecf\u9a8c\u3002 \u540c\u65f6\u6797\u5148\u751f\u4e5f\u5728\u666e\u534e\u6c38\u9053\u7684\u91d1\u878d\u7ec4\u534f\u52a9\u5404\u79cd\u91d1\u878d\u7684\u4f01\u4e1a\uff0c\u5305\u62ec\u94f6\u884c\u3001\u4fdd\u9669\u516c\u53f8\u4ee5\u53ca\u57fa\u91d1\u7ba1\u7406\u7ba1\u7406\u63d0\u4f9b\u8d22\u52a1\u53ca\u7a0e\u52a1\u7684\u54a8\u8be2\u3002 2015\u5e74\u8d77\uff0c\u6797\u5148\u751f\u5e74\u5728\u963f\u91cc\u5df4\u5df4\u96c6\u56e2\u7684\u6d77\u5916\u603b\u90e8\u9999\u6e2f\u62c5\u4efb\u56fd\u9645\u7a0e\u52a1\u7ecf\u7406\u671f\u95f4\uff0c\u6797\u5148\u751f\u8d1f\u8d23\u6307\u5bfc\u5e76\u6267\u884c\u963f\u91cc\u5df4\u5df4\u6d77\u5916\u5e76\u8d2d\u6295\u8d44\u548c\u878d\u8d44\u9879\u76ee\u7684\u7a0e\u52a1\u7b56\u7565\uff0c\u5305\u62ec\u5efa\u7acb\u8de8\u56fd\u4e1a\u52a1\u7684\u7a0e\u6536\u4f18\u5316\u67b6\u6784\uff0c\u6267\u884c\u5e76\u8d2d\u524d\u540e\u7684\u7a0e\u52a1\u5c3d\u804c\u8c03\u67e5\uff0c\u4ee5\u53ca\u7ba1\u7406\u6295\u8d44\u540e\u7684\u7a0e\u52a1\u5408\u89c4\u4e8b\u5b9c\u3002\u4ed6\u5728\u96c6\u56e2\u5185\u90e8\u7684\u590d\u6742\u7ed3\u6784\u91cd\u7ec4\u4e2d\u53d1\u6325\u4e86\u91cd\u8981\u4f5c\u7528\uff0c\u901a\u8fc7\u7cbe\u7b80\u80a1\u6743\u7ed3\u6784\u548c\u5229\u7528\u7a0e\u6536\u6761\u7ea6\u7533\u8bf7\uff0c\u663e\u8457\u63d0\u5347\u4e86\u96c6\u56e2\u7684\u7a0e\u52a1\u6548\u7387\u548c\u8fd0\u8425\u6548\u76ca\u3002 \u4f5c\u4e3a\u4e2d\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08CICPA\uff09\u548c\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08HKICPA\uff09\u7684\u4f1a\u5458\uff0c\u6797\u5148\u751f\u5bf9\u4f1a\u8ba1\u51c6\u5219\u548c\u7a0e\u52a1\u6cd5\u89c4\u6709\u6df1\u5165\u7684\u7406\u89e3\u3002 \u4ed6\u6301\u6709\u534e\u5357\u7406\u5de5\u5927\u5b66\u7684\u6cd5\u5b66\u5b66\u58eb\u5b66\u4f4d\u548c\u9999\u6e2f\u57ce\u5e02\u5927\u5b66\u7684\u4e13\u4e1a\u4f1a\u8ba1\u4e0e\u516c\u53f8\u6cbb\u7406\u7855\u58eb\u5b66\u4f4d\uff0c\u8fd9\u4e9b\u5b66\u672f\u80cc\u666f\u4e3a\u4ed6\u63d0\u4f9b\u4e86\u624e\u5b9e\u7684\u7406\u8bba\u57fa\u7840\uff0c\u5e76\u5728\u591a\u5143\u6587\u5316\u7684\u5546\u4e1a\u73af\u5883\u4e2d\u5c55\u73b0\u5353\u8d8a\u7684\u9886\u5bfc\u80fd\u529b\u548c\u6218\u7565\u89c6\u89d2\u3002 \u901a\u8fc7\u591a\u5e74\u5728\u7a0e\u52a1\u548c\u8d22\u52a1\u9886\u57df\u7684\u5b9e\u8df5\uff0c\u6797\u5148\u751f\u6210\u529f\u5730\u5e2e\u52a9\u4f01\u4e1a\u5728\u5168\u7403\u8303\u56f4\u5185\u5b9e\u73b0\u4e86\u8d44\u672c\u4f18\u5316\u548c\u7a0e\u52a1\u6548\u7387\u6700\u5927\u5316\u3002<\/p>","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2106","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"http:\/\/www.joycglobal.com\/zh\/wp-json\/wp\/v2\/pages\/2106"}],"collection":[{"href":"http:\/\/www.joycglobal.com\/zh\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.joycglobal.com\/zh\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.joycglobal.com\/zh\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/www.joycglobal.com\/zh\/wp-json\/wp\/v2\/comments?post=2106"}],"version-history":[{"count":19,"href":"http:\/\/www.joycglobal.com\/zh\/wp-json\/wp\/v2\/pages\/2106\/revisions"}],"predecessor-version":[{"id":2935,"href":"http:\/\/www.joycglobal.com\/zh\/wp-json\/wp\/v2\/pages\/2106\/revisions\/2935"}],"wp:attachment":[{"href":"http:\/\/www.joycglobal.com\/zh\/wp-json\/wp\/v2\/media?parent=2106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}