http://blog.esnai.com/fly2006/category/13117.html发展与数字gaxsyzh-CHS.Text Version 0.958.2004.214gaxsyhttp://blog.esnai.com/fly2006/archive/2007/11/12/229706.htmlMon, 12 Nov 2007 04:00:00 GMThttp://blog.esnai.com/fly2006/archive/2007/11/12/229706.htmlhttp://blog.esnai.com/fly2006/comments/229706.htmlhttp://blog.esnai.com/fly2006/archive/2007/11/12/229706.html#Feedback0http://blog.esnai.com/fly2006/comments/commentRss/229706.htmlhttp://blog.esnai.com/fly2006/services/trackbacks/229706.html<div id="Content" _extended="true"> <h1 _extended="true">A Case for Discount Discipline</h1> <p class="Squib" _extended="true"> <p class="Authors" _extended="true">by&nbsp;<span class="AuthorName" _extended="true"><a href="http://harvardbusinessonline.hbsp.harvard.edu/hbrol/en/includes/sasearch.jhtml?author=Jim+Geisman" _extended="true">Jim Geisman</a><span _extended="true"> and </span><a href="http://harvardbusinessonline.hbsp.harvard.edu/hbrol/en/includes/sasearch.jhtml?author=John+Maruskin" _extended="true">John Maruskin</a></span></p> <div class="Article" _extended="true"> <div class="BodyContent" _extended="true"> <div class="BodyObject" _extended="true"> <div class="Body" _extended="true"> <p _extended="true">Considering the obvious effect negotiated discounts have on revenues and profits, you’d think they’d be subject to careful planning and vigilant oversight. Our research in the software industry, however, indicates otherwise. On a deal-by-deal basis, these discounts are given a lot of attention in the moment. But there’s little strategic thinking before the fact and seldom any examination of the pattern those individual decisions create after the fact. Less than a quarter of the financial executives we’ve worked with keep track of the total amount of negotiated discounts given. Almost none measure how these discounts are distributed across various customer segments and over time.</p> <p _extended="true">A survey we conducted a few years ago with Financial Executives International confirmed our observations about the software industry’s tracking practices and sheds valuable light on the magnitude of price negotiations. (We do most of our work in the software industry, but much of what we present here will be useful to any company in which negotiated discounts are significant.)</p> <p _extended="true">Although few respondents had any hard historical data, they guesstimated that their negotiated discounts equaled 25% of their booked revenue, on average, and often exceeded 50%. If figures this large were to appear on a P&amp;L statement, they would be subject to detailed analysis and executive-level control.</p> <p _extended="true">To cultivate discount awareness and discipline, managers should start by asking themselves the following questions:</p> <div class="Bulleting" _extended="true">• <strong class="Bold" _extended="true">Are discount dollars being invested in the customer segments and product categories that provide the greatest strategic value to the company?</strong> For that to be so, discount guidelines for each segment and category need to be established in advance of negotiations. </div> <div class="Bulleting" _extended="true">• <strong class="Bold" _extended="true">Do discount levels associated with a particular customer segment or product category vary widely, beyond what can be attributed to differences in deal size?</strong> If so, guidelines for determining discount size need to be set and enforced, and additional sales training may be appropriate. </div> <div class="Bulleting" _extended="true">• <strong class="Bold" _extended="true">Are discounts fairly consistent over time, or do they rise sharply at the end of the quarter?</strong> Higher discounts at quarter’s end are expected, as the sales team strives to hit targets. If these spikes are excessive, though, sales incentives may need to change, so that reps are rewarded for keeping their discounts in line. </div> <div class="Bulleting" _extended="true">• <strong class="Bold" _extended="true">Is excessive discounting a widespread, relatively uniform problem in the company?</strong> Such a pattern calls for a broad review of discount policies and a fresh look at price lists, which could require downward adjustment. <div id="Content" _extended="true"> <div class="Article" _extended="true"> <div class="BodyContent" _extended="true"> <div class="BodyObject" _extended="true"> <div class="Body" _extended="true"> <p _extended="true">To answer these questions and monitor the discount landscape on an ongoing basis, companies can use two complementary techniques. A <em class="Italic" _extended="true">discount dashboard</em> shows how negotiated discounts are distributed across customer segments or product categories, helping executives assess strategic fit. It also highlights how discounts vary within segments or categories. <em class="Italic" _extended="true">Drill-down views</em> into discrete segments or categories reveal how discounts vary with deal size, so aberrant deals can be flagged and reviewed.</p> <p _extended="true">For example, a client who used a dashboard chart to assess discount variation across customer segments spotted a relatively high median level in the health care segment. This was troubling, since the company’s health care solution was as good as the competition’s. The dashboard also revealed an unusually broad spread of discounts within that segment, a finding that warranted further study. (See the exhibit “Who’s Getting Discounts?” Please note that we have changed the segment names to protect the client’s privacy.) </p></div></div> <div class="BodyObject" _extended="true"> <div class="Sidebar" _extended="true"><img class="Icon" title="Sidebar" height="14" alt="Sidebar Icon" src="http://harvardbusinessonline.hbsp.harvard.edu/b01/en/images/hbr/hbrsa/icon_article.gif" width="12" _extended="true" /><a title="" href="http://harvardbusinessonline.hbsp.harvard.edu/hbsp/hbr/articles/article.jsp?OPERATION_TYPE=CHECK_COOKIE&amp;referer=/hbsp/hbr/articles/article.jsp&amp;productId=F0611G&amp;TRUE=TRUE&amp;reason=freeContent&amp;articleID=F0611G&amp;FALSE=FALSE&amp;pageNumber=2&amp;ml_subscriber=true&amp;_requestid=23389&amp;ml_action=get-sidebar&amp;ml_context=sidebar&amp;ml_issueid=null&amp;ml_id=F0611G&amp;ml_sidebar_id=1" _extended="true">Who’s Getting Discounts?</a></div></div> <div class="BodyObject" _extended="true"> <div class="Body" _extended="true"> <p _extended="true">A drill-down view of the health care segment was then used to see whether the discounts there increased with deal size, as they should. As the exhibit “Do the Discounts Make Sense?” shows, they did not. In fact, no clear pattern emerged. To investigate further, the client had two more dashboard views of the health care segment prepared, one that broke discounts down by sales rep and another that broke them down month by month. The first view revealed the problem: A small number of reps had negotiated a large share of the high-discount deals. Those reps were made aware of how their discounting performance compared with their peers’, and they were given supplemental training on the value of the client’s health care solution. </p></div></div> <div class="BodyObject" _extended="true"> <div class="Sidebar" _extended="true"><img class="Icon" title="Sidebar" height="14" alt="Sidebar Icon" src="http://harvardbusinessonline.hbsp.harvard.edu/b01/en/images/hbr/hbrsa/icon_article.gif" width="12" _extended="true" /><a title="" href="http://harvardbusinessonline.hbsp.harvard.edu/hbsp/hbr/articles/article.jsp?OPERATION_TYPE=CHECK_COOKIE&amp;referer=/hbsp/hbr/articles/article.jsp&amp;productId=F0611G&amp;TRUE=TRUE&amp;reason=freeContent&amp;articleID=F0611G&amp;FALSE=FALSE&amp;pageNumber=2&amp;ml_subscriber=true&amp;_requestid=23389&amp;ml_action=get-sidebar&amp;ml_context=sidebar&amp;ml_issueid=null&amp;ml_id=F0611G&amp;ml_sidebar_id=2" _extended="true">Do the Discounts Make Sense?</a></div></div> <div class="BodyObject" _extended="true"> <div class="Body" _extended="true"> <p _extended="true">Deciding among the many ways to achieve discount discipline is a critical and sometimes difficult task. Very often, executives and managers take too broad an approach. With the methodology described and illustrated here, they can see precisely where the problems lie and take highly targeted action.</p></div></div></div></div></div> <div id="PageFooter" _extended="true"> <p class="reprintID" _extended="true">&nbsp;</p></div><!-- NOTE: the JS/AJAX interaction will be prototyped out soon --> <div id="article" _extended="true"> <h4 class="WidgetTitle" _extended="true">Give Feedback</h4> <form id="article_feedback_form" name="article_feedback_form" action="" method="post" _extended="true" cm1="0"> <fieldset _extended="true" cm1="0" cm3="" cm2="0"><legend _extended="true">Article Rating</legend> <p _extended="true">How likely are you to recommend this article to someone else?</p> <div id="article_feedback_content" _extended="true"> <div id="ratings" _extended="true"> <ul class="Inputs" _extended="true"> <li id="ratings" _extended="true"><img height="10" alt="Not At All" src="http://harvardbusinessonline.hbsp.harvard.edu/plf/img/txt.not-at-all.gif" 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</li> <li _extended="true"><label for="article_rating_9" _extended="true">9</label> <input class="RadioInput" id="article_rating_9" type="radio" value="9" name="article_rating" _extended="true" cm1="0" cm3="" cm2="10"></li></ul></div></div></fieldset></form></div></div></div></div></div></div></div><img src ="http://blog.esnai.com/fly2006/aggbug/229706.html" width = "1" height = "1" />gaxsyhttp://blog.esnai.com/fly2006/archive/2007/10/05/216482.htmlFri, 05 Oct 2007 09:39:00 GMThttp://blog.esnai.com/fly2006/archive/2007/10/05/216482.htmlhttp://blog.esnai.com/fly2006/comments/216482.htmlhttp://blog.esnai.com/fly2006/archive/2007/10/05/216482.html#Feedback0http://blog.esnai.com/fly2006/comments/commentRss/216482.htmlhttp://blog.esnai.com/fly2006/services/trackbacks/216482.html编者按：持续攀高的CPI指数显然加重了人们对宏观经济的担忧。通胀是否会打击中国经济？股市、楼市涨声中潜藏着哪些风险？中国经济是否已出现泡沫？中国改革基金会国民经济研究所所长、央行货币政策委员会委员樊纲讲述中国经济持续高增长中的“盛世危言”。<br /><br />　<font color="#0000ff">　中国经济增长潜力很大，关键是防范风险<br /></font><br />　　我们要高度重视可能存在的风险，尽可能不让中国经济出现大的泡沫、大的过热，使其相对稳定地增长，才能保证中国经济不出大的危机。<br /><br />　　中国经济连续数年增长速度都在10%以上，这种高增长能否持续下去？中国经济会不会出现大的危机？比如类似现在美国次级债风波、十年前亚洲金融风暴那样的危机？<br /><br />　　这些问题正是我们需要认真思考的。中国经济目前正处于一个稳定的高增长周期当中，经济增长速度约在11%左右，企业的利润都在快速增长，同时如果把食品价格上涨的因素减去的话，“核心通胀”还不算严重。因此各方面特别是企业界都很乐观，认为是挣钱的好时候。这时候，需要考虑的第一个问题是：这种高增长还会持续多久？第二个则是要防范风险：这种高增长会不会被经济危机所打断？<br /><br />　　中国经济从目前的增长趋势、其所处的发展阶段来看，从理论上来说还应有很长的增长时期。这是因为导致过去30年增长——<font color="#0000ff">包括高储蓄、劳动力成本比较低、引进外资、外贸增长、国际市场的全球化、城市化、教育的进步、技术的进步等等所有这些因素依然存在</font>。而且今后十到二十年，中国劳动力在城乡之间的转移仍将继续，储蓄率仍会比较高，这些因素仍能继续支撑中国经济的增长，而一些新的、有利于经济增长的因素又会出现。比如，通过二三十年的改革，体制上阻碍经济发展的因素逐步得到改善。例如，过去我们的金融市场、金融体系欠发达，银行长期受到坏账的困扰，资本市场一蹶不振。而现在银行业进行了比较大的改革，资本市场也开始逐渐发挥作用，这些新的因素会进一步促进中国经济的增长。此外，中国的教育投入在逐步加大，这些因素在今后会逐步地发挥出较大的作用。企业过去的“高级竞争力”虽然比较低，但经过二十多年的发展，产业发展也越来越接近国际水平，真正开始有创新，越来越具有比较高级的竞争力。从上述种种新旧因素综合来看，中国经济还有很大的增长空间。<br /><br />　　真正的问题不是中国还有没有长期增长的潜力，而在于这种长期的增长会不会被一些金融危机或经济危机所打断。世界经济史上许多国家都发生过各种经济波动，很少有长期不发生经济波动的国家。因此中国发生一些经济波动、经济危机也是市场发展中正常的现象，而且中国并不是没发生过经济波动和金融波动。中国1997年到2000年的通货紧缩、信贷萎缩就属于一种金融波动和宏观波动，但由于采取了宏观调控措施，所以发展不是很严重，外界也没有注意到。但是如果发生严重的金融波动、危机，比如像十年前的亚洲金融危机那样的危机，就很可能不仅打断中国的增长，甚至会使中国经济增长停顿下来。<br /><br />　　思考这些问题，是因为我们现在的社会问题、经济问题还很多，体制也还很脆弱。由于这些矛盾的存在，如果一旦发生大规模金融危机、经济危机，很可能使中国经济一蹶不振。因此，在当前高增长环境下，在股市一片牛市的呼声当中，在房地产一个劲儿涨价的过程中，我们要高度重视这些风险，反复谈论这些风险，尽可能不让中国经济出现大的泡沫、大的过热，使其相对稳定地增长，才能保证中国经济不出大的危机，实现长期的增长，真正实现中国的现代化。而对于鼓吹股市牛市、唱高调的言论一定要警惕，才能避免中国被某种经济危机所打垮。<br /><br />　　<font color="#0000ff">股市、楼市制度缺陷潜藏金融风险</font><br /><br />　　人们抱着不现实的预期，对市场的风险理解还不深刻，对风险可能造成的冲击认识也不深刻，这种背景下的股市和楼市就更容易产生一些波动。<br /><br />　　目前中国经济的风险在哪里？近期的通胀发展下去会否潜藏危机？有媒体称你曾说过“通胀将在第四季度缓解”。<br /><br />　　<font color="#0000ff">中国经济的风险究竟在什么地方？我认为，中国经济中存在许多不平衡，最大的几个不平衡是：第一是储蓄过多，储蓄占到GDP比重的50%；第二是，与储蓄过多相关联的是我们的外贸顺差太大，外贸顺差占GDP的比重今年有可能达到10%以上，这在世界上是很少见的；第三，由于外贸顺差太大，同时由于外资流入越来越多，导致我们的外汇储备过多；第四，储蓄过多加上外汇储备过多，形成了我们的流动性过剩，也就是货币过多。<br /></font><br />　　最近几个月通胀程度确实比较高，但主要是由于食品价格的上涨所导致的。而这次食品价格上涨的原因也并不是中国的粮食供求关系出现大的变化，而是由于国际粮价的上涨。国际粮价的上涨是因为能源价格上涨，能源价格上涨导致生物能源生产扩大，引发对玉米等农产品的需求加大，从而使饲料价格上涨，进而引发了猪肉、鸡蛋、牛奶价格上涨，最终引起了其他可替代食品价格的上涨。因此，这一轮通胀的影响范围是有限的。<br /><br />　　通胀的威胁不足道，那么中国经济的风险究竟在哪里？如何防范这些风险？<br /><br />　　经济领域存在这么多的货币，如果难以通过通胀释放的话，这些过剩流动性的影响主要就会体现在产生资产泡沫、出现在资产通胀上。什么资产呢？第一是金融资产，比如股票；第二是房产，就是楼市。从宏观经济波动的角度来讲，资产通胀在正常情况下也是一个很可能发生的事情。日本、中国香港、中国台湾、东南亚等当年都是因为资产泡沫而陷入危机，美国现在与“次级按揭债”相联系的房地产市场下跌，也是因为当年被业界拱出来的泡沫。而我们的特点又在于这两个市场都有些制度缺陷，这些制度缺陷就有可能导致很大的金融风险。<br /><br />　　在任何一个市场上，预期的错误、预期的波动都会导致财产泡沫，导致金融市场上的不稳定。我们还处在市场经济初级阶段，人们往往会抱着不现实的预期，而对市场的风险理解还不深刻，对风险可能造成的冲击认识也不深刻，因此这种背景下的股市和楼市就更容易产生一些波动。但我认为这些还都是正常的，都是可以理解的，它们属于市场波动的一个组成部分。我着重想说的是我们的市场还存在一些制度和监管的缺陷，这些缺陷很容易造成大幅度的泡沫，大规模的过热。<br /><br />　　<font color="#0000ff">消除楼市和股市的制度性波动<br /></font><br />　　如果不在扩大供给的问题上做一些改进的话，即使抑制了需求，但各种政策和制度却在抑制供给的话，也会产生房地产供求的不平衡，增加房地产的投机。<br /><br />　　股市和楼市制度的缺陷主要在哪里？如何防患于未然？<br /><br />　　先说<font color="#0000ff">房地产市场的风险</font>。中国的房产市场很重要的一个问题是缺乏一个内在的稳定机制，比如我们现在依然没有房产税（就是我们目前通常所说的“物业税”）制度，这首先导致了人们趁着房价还比较低的时候买大房子，因为买了房以后就不需要再为房产的价格上涨支付更多的费用。如果有房产税，当房产价格上涨的时候，缴的税就要高，这样人们就会主动选择住小房子。而现在有点儿钱的人都选择尽可能早地买大房子，这就造成需求扩张的能力非常大。没有内在的稳定机制，结果就变成政府要不断地从外部进行调节，规定盖小房子、限制户型在多少平方米以内等等这些问题都来了。第二个方面，没有房产税，投资性的需求就会非常大。投资者买了房子以后，租得出去、租不出去都没关系，“黑着”（指没人住的房子）也没关系，只要将来价格上涨就赚了，并且也不会再为价格上涨付钱了。天下凡是没有房产税的国家都有一片一片的“黑楼”，因为可以任它闲置在那里，不必有任何付出。<br /><br />　　有的国家没房产税，是因为人家人少地多；而我们却是人多地少的国家。我们一方面土地资源稀缺，另一方面制度的缺失导致了人们有点儿钱就想囤积房子，这样房地产的供求平衡就永远得不到解决。如果未来进行房地产交易不断地要缴税，而且要缴越来越高的税的话，人们就会不做房地产投资，或者少做房地产投资，房地产投资的需求就会降下来。我们现在老是在抑制需求，需求却总是得不到控制，就是因为买了房子后，房地产价格的上涨跟房主的支出不再有关系，所以人们买了房子后都希望价格上涨，现在国内资金和国外资金都在赌国内房地产和国外房地产价格的差额，而这块差额将来国家又不能收取租金。如果现在买了房的人将来不用为房价的上涨支付任何费用的话，需求是难以遏制的。<br /><br />　　房地产的第二个问题出在供给方面。如何在保证农业用地不减少的情况下，通过各种制度的改进来增加城市住房的供给？比如说强制性地提高容积率等等。如果不在扩大供给的问题上做一些改进的话，即使抑制了需求，但各种政策和制度却在抑制供给的话，也会产生房地产供求的不平衡，增加房地产的投机。因为预期供给少了，人们就会拼命买房，目前房产的需求就会更大。所以现在的房地产市场，政策是一个问题，但更重要的是怎么进行制度的改革，通过制度的改革，建立内在稳定的机制，使供求关系趋于平衡，使我们这样一个人多地少的国家，住房的发展符合我们的国情，符合市场经济发展的需要。有了供求稳定的机制，投资性需求受到抑制，才能防止房地产市场出现大的泡沫。<br /><br />　　再来看<font color="#0000ff">证券市场</font>的问题。经过股权分置的改革，股市的制度基础有了一个根本性的改变，加上过去几年又制定了一系列的监管制度，应该说股市发展的基础比过去好了很多。正是因为如此，过去一年多来，股市首先有了恢复性的增长，然后又有了最近的高增长。股市是最容易出现一些预期的错误、最容易产生矫枉过正、最容易出现波动的市场，在一定意义上来讲这是正常的，这也是股市的魅力：它不断在那里波动。<br /><br />　　但现在我们要防范的是制度性的波动，防范的是制度性的风险和系统性的风险。这是因为虽然现在我们有了一些监管制度，但从监管实践角度来讲，还处在监管的初级阶段，还是有很多漏洞。比如说，现在股市上还经常有小道消息乱飞，人们还在通过打探各种消息来炒股，这说明内部交易还很严重；信息披露的渠道还不是很严格地受到监管，证券公司还在进行一些违规操作。同时，目前的一个重大问题是大量的银行资金还在以各种方式进入股市，这包括一些企业的贷款用于炒股，甚至一些个人趁着银行拼命想多发放按歇贷款的机会，用欺骗手段骗取银行的按歇贷款，骗取资金到股市炒股等等。<br /><br />　　目前股市牛、股市热在一定意义上正是完善监管制度、打击违规操作、打击内部交易、打击资金的违规使用、建立防范风险的机制、加强监管的好时机。市场要想长期发展，这些监管制度落到实处是最重要的。否则后果不堪设想。<br /><br />　　人们现在的注意力往往放在调控政策等方面，其实这些都不重要，重要的是市场制度的建设，监管制度、监管体系的改进。政府的有关部门、市场的各种机构、股民都应该高度重视这些问题，股民应要求政府加强监管，否则大机构兴风作浪赚了钱，一旦跌了的话小股民是最悲惨的。我们现在已有很多监管制度了，怎样去加强监管、防范风险才是最根本的。从房地产市场上、从股市上解决一些问题，保障中国经济持续地增长。<br /><br />　　<font color="#0000ff">警惕高增长中的“虚增部分</font>”<br /><br />　　要充分认识中国经济高增长中的“虚增部分”，这些虚的东西解决不好，早晚会暴露出来，最终无法在世界的竞争中取得真正的发展。<br /><br />　　除了股市和房市风险，中国经济中还存在哪些潜在危机？<br /><br />　　还有一点，要充分认识中国经济高增长中的“虚增部分”，这些虚的东西解决不好，早晚会暴露出来，最终无法在世界的竞争中取得真正的发展。<br /><br />　　中国经济增长速度很快，企业利润也很高。不可否认，在企业的增长当中，主要是真实的部分，真实的增长。我国出口的增长、竞争力的提高主要是我们竞争力在真实地提高，主要是靠二十几年来努力地改革开放，努力地提高技术水平，改进管理和效率，努力了解国内、国际市场，提高竞争力的结果。但是也要看到，<font color="#0000ff">在我们的经济增长中，在企业的利润中有一部分“虚增</font>”。大约存在五个方面的问题：第一，<font color="#008000">由于资源的产权制度和缺乏资源开采的付费制度</font>，政府不得不在某些环节上对资源的价格有所控制，导致目前资源的价格存在扭曲。总体来说要比国际上的企业资源成本低一些，资源的耗费要大一些。因此在当前的高利润中有一块是由于资源价格较低产生的；第二<font color="#008000">，环保的费用没有付，破坏环境的代价没有体现出来。</font>企业在环保方面应该付的很多费用都没有付，如果其他国家的企业都付了环保成本的话，我们的竞争力就有虚的部分；第三，<font color="#008000">劳动成本还很低，这是我们发展阶段较低的表现</font>。但是劳动成本再低，从制度上也要有社会保障的支出，而我们的很多企业没有支付这笔成本或者没有付足这一成本。我们不是说像发达国家一样搞那么高标准的福利制度，但是作为发展中国家的企业，如果基本的社保都没有支付的话，劳动成本中就有一块是虚的；第四<font color="#008000">，我们的资本市场还是封闭的，我们的金融还是受保护的，金融企业还享受着国家保护的贷款利息和存款利息的差额。</font>因此，这些企业的利润也有虚的一块；第五，<font color="#008000">以前国企不分红，最近才有政策出台</font>。国家投了那么多资，但是企业把利润都留给自己，这相当于国家给了企业很大的补贴，这块利润也有虚增的成分。<br /><br />　　总之，是我国经济目前存在的一些问题，导致了一些企业的利润特别的高。假如不存在以上所说的这些问题，如果上述制度改了，我们会看到，有些企业的利润并没有那么高。在高增长的背后我们要看到经济当中存在的方方面面的问题。这些“虚高”的成分，如果不能逐步改进的话，如果在体制上不把这些虚的东西清除的话，我们的企业就很难真正在国际上具有国际水平的竞争力。不可否认，在发展初期我们难免会有这样那样的缺陷，改革也要逐步实现。但一旦这些东西取消，我们的竞争力的虚的部分失去的话，我们有很多企业在国际竞争中恐怕就不具有竞争力。所以，<font color="#0000ff">企业不要在高利润面前忘记我们实际存在的各种弱点，政府要高度重视这些问题，积极推动改革，才能使中国经济持续发展，才能使中国企业成为真正具有竞争力的企业。</font><img src ="http://blog.esnai.com/fly2006/aggbug/216482.html" width = "1" height = "1" />gaxsyhttp://blog.esnai.com/fly2006/archive/2007/10/02/215919.htmlTue, 02 Oct 2007 08:43:00 GMThttp://blog.esnai.com/fly2006/archive/2007/10/02/215919.htmlhttp://blog.esnai.com/fly2006/comments/215919.htmlhttp://blog.esnai.com/fly2006/archive/2007/10/02/215919.html#Feedback0http://blog.esnai.com/fly2006/comments/commentRss/215919.htmlhttp://blog.esnai.com/fly2006/services/trackbacks/215919.html<span class="font"><strong>会计组织</strong></span><br /><br /><br /><strong>本词条有如下别名：</strong>会计组织一览表 <br /><br /><span class="line">全球各国的会计组织有诸多的区分，表现在：<br />1、目标群体。有个人会员和协会会员之分。在个人会员中又有注册会计师、管理会计师、成本会计师、审计师(和注册会计师不完全相同)、其他会计人员等多种。<br />2、法律地位和职责差异。虽然协会都基本号称自律，但在当地法律地位有所不同，有的国家的协会有当地会计准则、审计准则的制定权。但大部分国家的协会都是有特定的法律支持设立的。此外，在会员资格授予和资格考试组织权限方面也有是否归属于协会本身行使上的区别。<br />3、组织形式不同。这尤其以<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=国际会计准则理事会" target="_blank">国际会计准则理事会</a>为复杂。<br />4、合作协会、资格互认差异。在这方面英国的协会的覆盖面较广，尤以<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=特许公认会计师协会" target="_blank">特许公认会计师协会</a>(ACCA)。<br /><br /><br /><b>全球会计类组织一览表</b>(197个，以类型、洲、国家排序)<br /><b>中文名字确定的标准</b>是：<br />1、中国注册会计师协会网站或中国证监会网站公布或协会自己声称的中文名字。<br />2、几种中文名字都有的，选择搜索引擎检索结果组多的。<br />3、如果上述都没有，则直接根据字义翻译首创一个中文名字。<br /><br />如下每个协会的中文名字都有链接，表示可以点击进入一个会计百科词条。不过因为少部分协会没有中文或英文介绍而并没有词条。欢迎补充。<br /><br />如下符号分别代表是<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=国际会计师联合会" target="_blank">国际会计师联合会</a>的某种类型成员组织，暂停表示国际会计师联合会会员身份暂停（根据IFAC网站资料）<br />㊣ 会员member<br />*联系会员Associates<br />⊙准会员-Affiliates<br /><br /><b>跨国或跨地区或全球性会计组织</b><br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=东中南非洲会计师联合会" target="_blank">东中南非洲会计师联合会</a>(Eastern, Central and Southern African Federation of Accountants,ECSAFA) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=东南非总会计师协会" target="_blank">东南非总会计师协会</a>(East and Southern Association of Accountants General,ESAAG) www.esaag.co.za<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=联合国国际会计和报告标准政府间专家工作组" target="_blank">联合国国际会计和报告标准政府间专家工作组</a>(The Intergovernmental Working Group of Experts on International Standards. of Accounting and Reporting,ISAR) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=国际财务报告解释委员会" target="_blank">国际财务报告解释委员会</a>(International Financial Interpretations Committee,) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=全球会计联盟" target="_blank">全球会计联盟</a>(The Global Accounting Alliance,) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=欧洲财务报告顾问团体" target="_blank">欧洲财务报告顾问团体</a>(European Financial Reporting Advisory Group,) www.efrag.org<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=欧洲中小企业会计师和审计师协会" target="_blank">欧洲中小企业会计师和审计师协会</a>(European Federation of Accountants and Auditors of Small and Medium-Sized Entreprises,) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=国际地区性会计师和审计师联合会(欧亚)" target="_blank">国际地区性会计师和审计师联合会(欧亚)</a>(International Regional Federation of Accountants and Auditors Eurasia ,) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=国际注册会计师和审计师理事会" target="_blank">国际注册会计师和审计师理事会 </a>(International Council of Certified Accountants and Auditors,ICCAA) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=欧盟内部审计师协会联合会" target="_blank">欧盟内部审计师协会联合会</a>(The European Confederation of Institutes of Internal Auditing,ECIIA) www.eciia.org<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=东盟会计师联合会" target="_blank">东盟会计师联合会</a>(Asean Federation of Accountants,AFA) www.afa-central.org<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=欧洲管理会计师公会" target="_blank">欧洲管理会计师公会</a>(European Management Accountants Association,EMAA) www.emaa.de<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=阿拉伯注册会计师公会" target="_blank">阿拉伯注册会计师公会</a>(The Arab Society of Certified Accountants,ASCA) www.ascasociety.org<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=亚太会计师公会" target="_blank">亚太会计师公会</a>(The Confederation of Asian and Pacific Accountants,) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=北欧注册会计师公会" target="_blank">北欧注册会计师公会</a>(Nordic Federation of Public Accountants ,) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=欧洲会计师联盟" target="_blank">欧洲会计师联盟</a>(the Fédération des Experts Comptables Européens,FEE) www.fee.be<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=西非会计师协会联合会" target="_blank">西非会计师协会联合会</a>(Association of Accountancy Bodies in West Africa,ABWA) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=加勒比海地区特许会计师协会" target="_blank">加勒比海地区特许会计师协会</a>(the Institute of Chartered Accountants of the Caribbean,ICAC) www.icac.org.jm<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=南亚会计师联合会" target="_blank">南亚会计师联合会</a>(South Asian Federation of Accountants,) <br /><b>国家或地区会计组织</b><br /><b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=北美" target="_blank">北美</a></b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a> <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=巴巴多斯特许会计师协会" target="_blank">巴巴多斯特许会计师协会</a>(The Institute of Chartered Accountants of Barbados,ICAB) www.icab.bb<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=巴哈马特许会计师协会" target="_blank">巴哈马特许会计师协会</a>(The Bahamas Institute of Chartered Accountants,BICA) www.bica.bs<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Colegio de Contadores Publicos Autorizados de Panama,) www.colegiocpapanama.org<br />㊣(暂停)<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Instituto de Contadores Publicos Autorizados de la Republica Dominicana ,ICPARD) www.icpard.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Colegio de Contadores Públicos de Costa Rica,CCPA) www.ccpa.or.cr<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Ordre des Comptables Professionels Agrees d'Haiti,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Colegio de Peritos Mercantiles y Contadores Públicos,) www.elcontador.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=加拿大特许会计师协会" target="_blank">加拿大特许会计师协会</a>(The Canadian Institute of Chartered Accountants,CICA) www.cica.ca<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=加拿大注册会计师协会" target="_blank">加拿大注册会计师协会</a>(Certified General Accountants' Association of Canada,CGA) www.cga-canada.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=加拿大管理会计师协会" target="_blank">加拿大管理会计师协会</a>(CMA Canada,) www.cma-canada.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=管理会计师协会" target="_blank">管理会计师协会</a>(Institute of Management Accountants,IMA) www.imanet.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=美国注册会计师协会" target="_blank">美国注册会计师协会</a>(AICPA,American Institute of Certified Public Accountants,AICPA) www.aicpa.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=美国全国州会计委员会联合会" target="_blank">美国全国州会计委员会联合会</a>(National Association of State Boards of Accountancy,NASBA) www.nasba.org<br />⊙<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=信息系统审计与控制协会" target="_blank">信息系统审计与控制协会</a>(Information Systems Audit &amp; Control Association,ISACA) www.isaca.org<br />⊙<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=内部审计师协会" target="_blank">内部审计师协会</a>(The Institute of Internal Auditors ,IIA) www.isaca.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=墨西哥注册会计师协会" target="_blank">墨西哥注册会计师协会</a>(Instituto Mexicano de Contadores Públicos, A.C.,) www.imcp.org.mx<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Colegio de Contadores Públicos de Nicaragua,CCPN) www.ccpn.org.ni<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=特立尼达和多巴哥特许会计师协会" target="_blank">特立尼达和多巴哥特许会计师协会</a>(The Institute of Chartered Accountants of Trinidad &amp; Tobago,ICATT) www.icatt.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=危地马拉注册会计师协会" target="_blank">危地马拉注册会计师协会</a>(Instituto Guatemalteco de Contadores Públicos y Auditores,) www.igcpa.org.gt<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=牙买加特许会计师协会" target="_blank">牙买加特许会计师协会</a>(The Institute of Chartered Accountants of Jamaica,ICAJ) www.icaj.org<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=南美" target="_blank">南美</a><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a> <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=澳大利亚注册会计师协会" target="_blank">澳大利亚注册会计师协会</a>(CPA Australia,) www.cpaaustralia.com.au<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=澳大利亚特许会计师协会" target="_blank">澳大利亚特许会计师协会</a>(The Institute of Chartered Accountants in Australia,ICAA ) www.icaa.org.au<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=澳大利亚国家会计师协会" target="_blank">澳大利亚国家会计师协会</a>(National Institute of Accountants in Australia ,NIA) www.nia.org.au<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=萨摩亚群岛会计师协会" target="_blank">萨摩亚群岛会计师协会</a>(Samoa Institute of Accountants<br />,) www.samoainstituteofaccountants.ws<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=所罗门群岛会计师协会" target="_blank">所罗门群岛会计师协会</a>(the Institute of Solomon Islands Accountants,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=新西兰特许会计师协会" target="_blank">新西兰特许会计师协会</a>(New Zealand Institute of Chartered Accountants,NZICA) www.nzica.com<br /><b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=非洲" target="_blank">非洲</a></b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a> <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=埃塞俄比亚专业会计师和审计师协会" target="_blank">埃塞俄比亚专业会计师和审计师协会</a>(ETHIOPIAN PROFESSIONAL ASSOCIATION OF ACCOUNTANTS AND AUDITORS ,EPAAA) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=安哥拉财务、审计、管理和会计专家协会" target="_blank">安哥拉财务、审计、管理和会计专家协会</a>(THE ASSOCIATION OF EXPERTS ON FINANCE, AUDITING, MANAGEMENT AND ACCOUNTING OF ANGOLA,EFAGCA) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=安哥中央高地拉经济、技师、专业会计师协会" target="_blank">安哥中央高地拉经济、技师、专业会计师协会</a>(ASSOCIATION OF ECONOMISTS, TECHNICIANS, PROFESSIONALS OF ACCOUNTING OF CENTRAL PLATEAU OF ANGOLA ,AETPC) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=博茨瓦纳会计师协会" target="_blank">博茨瓦纳会计师协会</a>(Botswana Institute of Accountants,) www.bia.org.bw<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=厄立特尼亚总审计署" target="_blank">厄立特尼亚总审计署</a>(AUDITOR-GENERAL, THE STATE OF ERITREA,) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=刚果特许会计师协会" target="_blank">刚果特许会计师协会</a>(Congo Institute of Certified Accountants,CICA) www.reviseurs-comptables.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=加纳特许会计师协会" target="_blank">加纳特许会计师协会</a>(The Institute of Chartered Accountants (Ghana),) www.icagh.com<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=津巴布韦特许会计师协会" target="_blank">津巴布韦特许会计师协会</a>(The Institute of Chartered Accountants of Zimbabwe,ICAZ) www.icaz.org.zw<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=喀麦隆特许会计师协会" target="_blank">喀麦隆特许会计师协会</a>(The Institute of Chartered Accountants of Cameroon,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Ordre des Experts Comptables et Comptables Agréés de Côte d'Ivoire,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=肯尼亚注册会计师协会" target="_blank">肯尼亚注册会计师协会</a>(Institute of Certified Public Accountants of Kenya,ICPAK) www.icpak.com<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=莱索托会计师协会" target="_blank">莱索托会计师协会</a>(Lesotho Institute of Accountants,LIA) www.lia.org.ls<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Ordre des Experts Comptables et Financiers de Madagascar,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=马拉维会计师协会" target="_blank">马拉维会计师协会</a>(The Society of Accountants in Malawi,SOCAM) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=毛里求斯专业会计师协会" target="_blank">毛里求斯专业会计师协会</a>(Mauritius Institute of Professional Accountants ,MIPA) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=莫桑比克会计师协会" target="_blank">莫桑比克会计师协会</a>(MOZAMBIQUE ASSOCIATION OF ACCOUNTANTS,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=纳米比亚特许会计师协会" target="_blank">纳米比亚特许会计师协会</a>(Institute of Chartered Accountants of Namibia,) www.ican.org.na<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=南非特许会计师协会" target="_blank">南非特许会计师协会</a>(The South African Institute of Chartered Accountants,SAICA) www.saica.co.za<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=南非专业会计师协会" target="_blank">南非专业会计师协会</a>(The South African Institute of Professional Accountants,SAIPA) www.saipa.co.za<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=南非公共会计师和审计师委员会" target="_blank">南非公共会计师和审计师委员会</a>(South African Public Accountants' and Auditors' Board,PAAB) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=尼日利亚特许会计师协会" target="_blank">尼日利亚特许会计师协会</a>(The Institute of Chartered Accountants of Nigeria,ICAN) www.ican-ngr.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=塞拉利昂特许会计师协会" target="_blank">塞拉利昂特许会计师协会</a>(The Institute of Chartered Accountants of Sierra Leone,ICASL) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=斯威士兰会计师协会" target="_blank">斯威士兰会计师协会</a>(Swaziland Institute of Accountants,SIA) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=苏丹注册会计师协会" target="_blank">苏丹注册会计师协会</a>(SUDANESE ASSOCIATION OF CERTIFIED ACCOUNTANTS ,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=坦桑尼亚会计师和审计师全国委员会" target="_blank">坦桑尼亚会计师和审计师全国委员会</a>(National Board of Accountants and Auditors ,NBAA) www.nbaa-tz.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Ordre des Experts Comptables de Tunisie,OECT) www.oect.org.tn<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=乌干达注册会计师协会" target="_blank">乌干达注册会计师协会</a>(Institute of Certified Public Accountants of Uganda,ICPAU) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=赞比亚特许会计师协会" target="_blank">赞比亚特许会计师协会</a>(Zambia Institute of Chartered&nbsp;&nbsp;Accountants,ZICA) www.zica.co.zm<br /><b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=南美" target="_blank">南美</a></b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a> <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Federación Argentina de Consejos Profesionales de Ciencias Económicas,) www.facpce.org.ar<br />㊣(暂停)<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Colegio de Contadores de Paraguay ,) www.ccpy.org.py<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Instituto dos Auditores Independentes do Brasil,IBRACON ,) www.ibracon.com.br<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=巴西会计师协会" target="_blank">巴西会计师协会</a>(Conselho Federal de Contabilidade,CFC) www.cfc.org.br<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Colegio de Auditores de Bolivia,) www.auditorescontadoresbolivia.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Instituto Nacional de Contadores Públicos de Colombia,) www.incp.org.co<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=圭亚那特许会计师协会" target="_blank">圭亚那特许会计师协会</a>(The Institute of Chartered Accountants of Guyana,ICAG) www.icag.org.gy<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Junta de Decanos de Colegios de Contadores Publicos del Peru,) www.jdccpp.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Federación de Colegios de Contadores Públicos de Venezuela,FCCPA) www.fccpv.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Colegio de Contadores, Economistas y Administradores del Uruguay,CCEA) www.ccea.com.uy<br />㊣(暂停)<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Colegio de Contadores de Chile,) www.contach.cl<br /><b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=欧洲" target="_blank">欧洲</a></b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a> <br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=阿尔巴尼亚审定特许会计师协会" target="_blank">阿尔巴尼亚审定特许会计师协会</a>(Institute of Authorized Chartered Auditors of Albania ,IEKA) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=爱尔兰注册会计师协会" target="_blank">爱尔兰注册会计师协会</a>(The Institute of Certified Public Accountants in Ireland,) www.cpaireland.ie/<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=爱尔兰特许会计师协会" target="_blank">爱尔兰特许会计师协会</a>(The Institute of Chartered Accountants in Ireland,ICAI) www.icai.ie<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=爱尔兰专业会计员协会" target="_blank">爱尔兰专业会计员协会</a>(The Institute of Accounting Technicians in Ireland,IATI) www.iati.ie<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=爱沙尼亚审计师协会" target="_blank">爱沙尼亚审计师协会</a>(The Estonian Board of Auditors,) www.audiitorkogu.ee<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Institut Österreichischer Wirtschaftsprüfer,) www.iwp.or.at<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Kammer der Wirtschaftstreuhänder ,) www.kwt.or.at<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=保加利亚注册会计师协会" target="_blank">保加利亚注册会计师协会</a>(Institute of Certified Public Accountants of Bulgaria,) www.ides.bg<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=比利时会计师协会" target="_blank">比利时会计师协会</a>(Institut des Experts-comptables et des Conseils fiscaux,) www.iec-iab.be/fra/<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Institut des Reviseurs d'Entreprises,) www.ibr-ire.be<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=冰岛国家法定公共会计师协会" target="_blank">冰岛国家法定公共会计师协会</a>(The Institute of State Authorized Public Accountants in Iceland,FLE) www.fle.is<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=塞族共和国会计师和审计师协会" target="_blank">塞族共和国会计师和审计师协会</a>(Association of Accountants and Auditors of Republika Srpska,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=波兰会计师协会" target="_blank">波兰会计师协会</a>(Accountants Association in Poland,SKWP) www.skwp.pl<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=波兰全国法定审计师公会" target="_blank">波兰全国法定审计师公会</a>(National Chamber of Statutory Auditors,KIBR) www.kibr.org.pl<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=丹麦国家法定公共会计师协会" target="_blank">丹麦国家法定公共会计师协会</a>(The Institute of State Authorized Public Accountants in Denmark,FSR) www.fsr.dk<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Foreningen Registrerede Revisorer,FRR) www.frr.dk<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=德国法定审计师协会" target="_blank">德国法定审计师协会</a>(Institut der Wirtschaftspruefer in Deutschland e.V.,) www.idw.de<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=德国法定审计师公会" target="_blank">德国法定审计师公会</a>(Wirtschaftsprüferkammer,) www.wpk.de<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=俄罗斯专业会计师协会" target="_blank">俄罗斯专业会计师协会</a>(The Institute of Professional Accountants of Russia ,IPAR) www.ipbr.ru<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=俄罗斯审计执行委员会" target="_blank">俄罗斯审计执行委员会</a>(Russian Collegium of Auditors,) www.rka.org.ru<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=萨马拉地区专业会计师协会" target="_blank">萨马拉地区专业会计师协会</a>(Institute of Professional Accountants of Samara Region<br />,SIPA) www.sipa.org.ru<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=法国注册审计师协会" target="_blank">法国注册审计师协会</a>(Compagnie Nationale des Commissaires aux Comptes,) www.cncc.fr<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=法国注册会计师协会" target="_blank">法国注册会计师协会</a>(Conseil Supérieur de l'Ordre des Experts-Comptables,) www.experts-comptables.org<br />⊙<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Fédération Internationale des Experts Comptables Francophones,) www.fidef.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=芬兰法定公共会计师协会" target="_blank">芬兰法定公共会计师协会</a>(KHT-yhdistys-Föreningen CGR ry,) www.kht.fi<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(HTM-tilintarkastajat ry - GRM- revisorer rf,) www.htm.fi<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=荷兰皇家注册会计师协会" target="_blank">荷兰皇家注册会计师协会</a>(Koninklijk Nederlands Instituut van Registeraccountants ,Royal NIVRA) www.nivra.nl<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=黑山会计师和审计师协会" target="_blank">黑山会计师和审计师协会</a>(Institute of Accountants and Auditores of Montenegro,IRRCG) www.irrcg.cg.yu<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=捷克审计师公会" target="_blank">捷克审计师公会</a>(Chamber of Auditors of the Czech Republic,) www.kacr.cz<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=捷克会计师公会" target="_blank">捷克会计师公会</a>(Union of Accountants of the Czech Republic,) www.svaz-ucetnich.cz<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=捷克注册会计师公会" target="_blank">捷克注册会计师公会</a>(Chamber of Certified Accountants,) www.komora-ucetnich.cz<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=科索沃注册会计师和审计师协会" target="_blank">科索沃注册会计师和审计师协会</a>(Society of Certified Accountants and Auditors of Kosovo,SCAAK) www.scaak-ks.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=克罗地亚会计师和金融专家协会" target="_blank">克罗地亚会计师和金融专家协会</a>(Croatian Association of Accountants and Financial Experts,) www.rif.hr<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=拉脱维亚注册审计师协会" target="_blank">拉脱维亚注册审计师协会</a>(Latvian Association of Certified Auditors,) www.lzra.lv/en<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=立陶宛审计师公会" target="_blank">立陶宛审计师公会</a>(Lithuanian Chamber of Auditors,) www.lar.lt<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=利比里亚注册会计师协会" target="_blank">利比里亚注册会计师协会</a>(The Liberian Institute of Certified Public Accountants,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Institut des Réviseurs d'Entreprises,) www.ire.lu<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=罗马尼亚专业和许可会计师团体" target="_blank">罗马尼亚专业和许可会计师团体</a>(The Body of Expert and Licensed Accountants of Romania,CECCAR) <br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=罗马尼亚财务审计师公会" target="_blank">罗马尼亚财务审计师公会</a>(The Chamber of Financial Auditors of Romania,CAFR) www.cafr.ro<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=马耳他会计师协会" target="_blank">马耳他会计师协会</a>(The Malta Institute of Accountants,) www.miamalta.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=摩尔多瓦共和国职业会计师和审计师协会" target="_blank">摩尔多瓦共和国职业会计师和审计师协会</a>(Association of Professional Accountants and Auditors of the Republic of Moldova,) www.acap.ngo.moldnet.md<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=摩洛哥注册会计师协会" target="_blank">摩洛哥注册会计师协会</a>(Certified Public Accountants Association,) www.oec-maroc.com<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=挪威注册会计师协会" target="_blank">挪威注册会计师协会</a>(The Norwegian Institute of Public Accountants ,DnR) www.revisornett.no<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Ordem dos Revisores Oficiais de Contas,) www.oroc.pt<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(FAR SRS,) www.farsrs.se<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=瑞士注册会计师和税务顾问协会" target="_blank">瑞士注册会计师和税务顾问协会</a>(Treuhand-Kammer -Swiss Institute of Certified Accountants and Tax Consultants,) www.treuhand-kammer.ch<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=塞尔维亚会计师和审计师协会" target="_blank">塞尔维亚会计师和审计师协会</a>(Serbian Association of Accountants and Auditors,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=塞浦路斯注册会计师协会" target="_blank">塞浦路斯注册会计师协会</a>(The Institute of Certified Public Accountants of Cyprus,) www.icpac.org.cy<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Slovenska Komora Auditorov,SKAU) www.skau.sk<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=斯洛文尼亚审计师协会" target="_blank">斯洛文尼亚审计师协会</a>(The Slovenian Institute of Auditors,) www.si-revizija.si<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=乌克兰职业会计师和审计师公会" target="_blank">乌克兰职业会计师和审计师公会</a>(Ukrainian Federation of Professional Accountants and Auditors,UFPAA) www.ufpaa.org/<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Instituto de Censores Jurados de Cuentas de Espana,) www.icjce.es<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=希腊注册会计师协会" target="_blank">希腊注册会计师协会</a>(Institute of Certified Public Accountants of Greece,SOEL) www.soel.gr<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=匈牙利审计师公会" target="_blank">匈牙利审计师公会</a>(Chamber of Hungarian Auditors,CHA) www.mkvk.hu<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=意大利全国注册会计师协会" target="_blank">意大利全国注册会计师协会</a>(Consiglio Nazionale dei Dottori Commercialisti,) www.cndc.it<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a>(Consiglio Nazionale dei Ragionieri e Periti Commerciali,CONSRAG) www.consrag.it<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=英国专业会计员协会" target="_blank">英国专业会计员协会</a>(Association of Accounting Technicians ,AAT) www.aat.org.uk<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=英格兰及威尔士特许会计师协会" target="_blank">英格兰及威尔士特许会计师协会</a>(The Institute of Chartered Accountants in England &amp; Wales),ICAEW) www.icaew.co.uk<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=特许公认会计师公会" target="_blank">特许公认会计师公会</a>(The Association of Chartered Certified Accountants,ACCA) www.accaglobal.com<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=皇家特许管理会计师协会" target="_blank">皇家特许管理会计师协会</a>(The Chartered Institute of Management Accountants,CIMA) www.cimaglobal.com<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=特许公共财务和会计师协会" target="_blank">特许公共财务和会计师协会</a>(Chartered Institute of Public Finance and Accountancy,CIPFA) www.cipfa.org.uk<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=苏格兰特许会计师协会" target="_blank">苏格兰特许会计师协会</a>(The Institute of Chartered Accountants of Scotland,ICAS) www.icas.org.uk<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=国际会计师公会" target="_blank">国际会计师公会</a>(Association of International Accountants<br />,AIA) www.aia.org.uk<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=英国财务会计师公会" target="_blank">英国财务会计师公会</a>(The Institute of Financial Accountants,IFA) www.ifa.org.uk<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=英国会计团体咨询委员会" target="_blank">英国会计团体咨询委员会</a>(Consultative Committee of Accountancy Bodies,CCAB) www.ccab.org.uk<br /><b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=亚洲" target="_blank">亚洲</a></b><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=" target="_blank"></a> <br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=阿塞拜疆共和国审计师公会" target="_blank">阿塞拜疆共和国审计师公会</a>(The Chamber of Auditors of Azerbaijan Republic,) www.audit.gov.az<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=埃及会计师审计师协会" target="_blank">埃及会计师审计师协会</a>(The Egyptian Society of Accountants &amp; Auditors,) www.esaaonline.org<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=巴布亚新几内亚注册执业会计师协会" target="_blank">巴布亚新几内亚注册执业会计师协会</a>(Certified Practising Accountants Papua New Guinea,CPAPNG<br />) www.cpapng.org.pg<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=巴基斯坦成本和管理会计师协会" target="_blank">巴基斯坦成本和管理会计师协会</a>(Institute of Cost and Management Accountants of Pakistan,ICMAP) www.icmap.com.pk<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=巴基斯坦特许会计师协会" target="_blank">巴基斯坦特许会计师协会</a>(The Institute of Chartered Accountants of Pakistan,) www.icap.org.pk<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=巴基斯坦公共财务会计师协会" target="_blank">巴基斯坦公共财务会计师协会</a>(Pakistan Institute of Public Finance Accountants,PIPFA) www.pipfa.org.pk<br />⊙<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=伊斯兰金融机构会计和审计组织" target="_blank">伊斯兰金融机构会计和审计组织</a>(Accounting and Auditing Organization for Islamic Financial Institutions,AAOIFI) www.aaoifi.com<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=巴林会计师协会" target="_blank">巴林会计师协会</a>(Bahrain Accountants Association,BAA) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=朝鲜民主主义人民共和国平壤审计师办公室" target="_blank">朝鲜民主主义人民共和国平壤审计师办公室</a>(Pyongyang Office of Auditors of the D.P.R.of Korea,POA) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=菲律宾注册会计师协会" target="_blank">菲律宾注册会计师协会</a>(Philippine Institute of Certified Public Accountants,PICPA) www.picpa.com.ph<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=斐济会计师协会" target="_blank">斐济会计师协会</a>(Fiji Institute of Accountants,FIA) www.fia.org.fj<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=格鲁吉亚会计师和审计师公会" target="_blank">格鲁吉亚会计师和审计师公会</a>(Georgian Federation of Professional Accountants and Auditors,) www.itic.org.ge/gfpaa<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=哈萨克斯坦审计师公会" target="_blank">哈萨克斯坦审计师公会</a>(Chamber of Auditors of the Republic of Kazakhstan,) www.audit.kz<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=韩国注册会计师协会" target="_blank">韩国注册会计师协会</a>(Korean Institute of Certified Public Accountants,KICPA) www.kicpa.or.kr<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=吉尔吉斯坦会计师和审计师公会" target="_blank">吉尔吉斯坦会计师和审计师公会</a>(Union of Accountants and Auditors of Kyrgyzstan,) www.oba.kg<br />㊣(暂停)<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=科威特会计师和审计师协会" target="_blank">科威特会计师和审计师协会</a>(Kuwait Association of Accountants and Auditors ,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=黎巴嫩注册会计师协会" target="_blank">黎巴嫩注册会计师协会</a>(Lebanese Association of Certified Public Accountants,LACPA) www.lacpa.org.lb<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=马来西亚会计师协会" target="_blank">马来西亚会计师协会</a>(Malaysian Institute of Accountants,MIA) www.mia.org.my<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=马来西亚注册会计师协会" target="_blank">马来西亚注册会计师协会</a>(The Malaysian Institute of Certified Public Accountants,MICPA) www.micpa.com.my<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=蒙古注册会计师协会" target="_blank">蒙古注册会计师协会</a>(Mongolian Institute of Certified Public Accountants, MonICPA ) www.monicpa.mn<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=孟加拉国成本与管理会计师协会" target="_blank">孟加拉国成本与管理会计师协会</a>(The Institute of Cost and Management Accountants of Bangladesh,ICMAB) www.icmab.org.bd<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=孟加拉国特许会计师协会" target="_blank">孟加拉国特许会计师协会</a>(The Institute of Chartered Accountants of Bangladesh,ICAB) www.icab-bd.org<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=尼泊尔特许会计师协会" target="_blank">尼泊尔特许会计师协会</a>(The Institute of Chartered Accountants of Nepal,ICAN) www.ican.org.np<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=日本公认会计师协会" target="_blank">日本公认会计师协会</a>(The Japanese Institute of Certified Public Accountants,) www.hp.jicpa.or.jp<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=沙特阿拉伯注册会计师协会" target="_blank">沙特阿拉伯注册会计师协会</a>(Saudi Organization for Certified Public Accountants,SOCPA) www.socpa.org.sa<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=斯里兰卡特许会计师协会" target="_blank">斯里兰卡特许会计师协会</a>(The Institute of Chartered Accountants of Sri Lanka,) www.icasrilanka.com<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=斯里兰卡专业会计员协会" target="_blank">斯里兰卡专业会计员协会</a>(Association of Accounting Technicians of Sri Lanka,AATSL) www.aatsl.lk<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=台湾会计师公会" target="_blank">台湾会计师公会</a>(Federation of CPA Associations of Chinese Taiwan,) www.roccpa.org.tw<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=泰国专业会计师联合会" target="_blank">泰国专业会计师联合会</a>(Federation of Accounting Professions,FAP) www.fap.or.th<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=土耳其资深会计师协会" target="_blank">土耳其资深会计师协会</a>(Expert Accountants' Association of Turkey,TMUD/EAAT) www.tmud.org.tr<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=土耳其注册会计师和宣誓注册会计师公会联合会" target="_blank">土耳其注册会计师和宣誓注册会计师公会联合会</a>(he Union of Certified Public Accountants and Sworn-in Certified Public Accountants of Turkey,TURMOB) www.turmob.org.tr<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=乌兹别克斯坦职业会计师和审计师国家协会" target="_blank">乌兹别克斯坦职业会计师和审计师国家协会</a>(National Association of Professional Accountants and Auditors of Uzbekistan,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=香港会计师公会" target="_blank">香港会计师公会</a>(Hong Kong Institute of Certified Public Accountants,HKICPA) www.hkicpa.org.hk<br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=香港专业会计员协会" target="_blank">香港专业会计员协会</a>(The Hong Kong Institute of Accounting Technicians Limited<br />,HKIAAT) www.hkiaat.org.hk<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=新加坡注册会计师协会" target="_blank">新加坡注册会计师协会</a>(Institute of Certified Public Accountants of Singapore,) www.icpas.org.sg<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=亚美尼亚会计师和审计师协会" target="_blank">亚美尼亚会计师和审计师协会</a>(Association of Accountants and Auditors in Armenia,AAAA) www.aaaa.am<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=伊拉克会计师和审计师公会" target="_blank">伊拉克会计师和审计师公会</a>(Iraqi Union of Accountants and Auditors,IUAA) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=伊朗注册会计师协会" target="_blank">伊朗注册会计师协会</a>(The Iranian Institute of Certified Accountants,IICA) www.iranianica.com<br />*<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=伊朗注册公共会计师协会" target="_blank">伊朗注册公共会计师协会</a>(Iranian Association of Certified Public Accountants,IACPA) www.iacpa.ir<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=以色列注册会计师协会" target="_blank">以色列注册会计师协会</a>(Institute of Certified Public Accountants in Israel,ICPAS) www.icpas.org.il<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=印度特许会计师协会" target="_blank">印度特许会计师协会</a>(The Institute of Chartered Accountants of India,ICAI) www.icai.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=印度成本与工厂会计师协会" target="_blank">印度成本与工厂会计师协会</a>(The Institute of Cost and Works Accountants of India,) www.myicwai.com<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=印度尼西亚会计师协会" target="_blank">印度尼西亚会计师协会</a>(Indonesian Institute of Accountants,IAI) www.iaiglobal.or.id<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=约旦注册会计师协会" target="_blank">约旦注册会计师协会</a>(Jordanian Association of Certified Public Accountants,) <br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=阿拉伯注册会计师协会" target="_blank">阿拉伯注册会计师协会</a>(Arab Society of Certified Accountants,) www.ascasociety.org<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=越南会计师协会" target="_blank">越南会计师协会</a>(Vietnam Accounting Association,) <br /><a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=越南注册会计师协会" target="_blank">越南注册会计师协会</a>(Vietnam Association of Certified Public Accountants,VACPA) ww.vacpa.org.vn<br />㊣<a href="http://baike.esnai.com/searchRedirect.aspx?rd=2&amp;wd=中国注册会计师协会" target="_blank">中国注册会计师协会</a>(The Chinese Institute of Certified Public Accountants,CICPA) www.cicpa.org.cn</span> <br /><br /><img src ="http://blog.esnai.com/fly2006/aggbug/215919.html" width = "1" height = "1" />gaxsyhttp://blog.esnai.com/fly2006/archive/2007/07/16/199055.htmlMon, 16 Jul 2007 09:56:00 GMThttp://blog.esnai.com/fly2006/archive/2007/07/16/199055.htmlhttp://blog.esnai.com/fly2006/comments/199055.htmlhttp://blog.esnai.com/fly2006/archive/2007/07/16/199055.html#Feedback0http://blog.esnai.com/fly2006/comments/commentRss/199055.htmlhttp://blog.esnai.com/fly2006/services/trackbacks/199055.html<p><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">制造业是国民经济的发动机，加入</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">WTO</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">之后，中国已经逐步成为世界制造产业的集中区。近年来，随着市场化程度的深化与竞争的日趋激烈，适时导入企业资源管理系统（</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">ERP</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">），全面整合销售、采购、生产、成本、库存、分销、运输、财务、人才等资源，实现最佳资源组合，取得最佳效益，已成为中小企业管理升级的焦点。</span></span></font></p><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="4"><span style="FONT-SIZE: 7.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 'MS Shell Dlg'"><strong><font size="4">一﹑对老板的好处</font></strong></span><span lang="EN" style="FONT-SIZE: 9pt; FONT-FAMILY: 'MS Shell Dlg'"> <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></span></font></p> <p><font size="4"><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">1. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">随时可以由系统中的资料掌握公司的营运状况。</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">2. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">建立公司的管理体系及运作规范﹐由系统管理公司运作。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">3. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">建立公司营运的数据库﹐累积公司的管理经验知识﹐不会因人员异动而流失。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">4. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">由系统信息的整合﹐可以提升公司的反应速度﹐不需由人力统计﹐可减少错误﹐节省人力。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">5. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">由系统提供的大量运算功能﹐可以加强公司的生产弹性﹐提高接单能力。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">6. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">系统可以整合各单位的资料﹐可以随时结算﹐了解公司目前营运成本。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">7. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">系统符合财税法规﹐可能达成内稽内控的目标。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">8. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">系统符合上市上柜的规范﹐可以协助公司上市上柜作业。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">9. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">系统可以反映各项异常状况﹐且提供相关资料﹐方便解决问题。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">10. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">系统可以提供电子签核及工作流程之功能﹐可达成无纸化目标。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">11. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">系统可以远程联线操作查询﹐方便跨国管理﹐不受地区限制。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">12. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">系统可以作资金的管理﹐提高资金运作的效益。</font></span></span></p> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="4"><span style="FONT-SIZE: 7.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 'MS Shell Dlg'"><font size="4"><strong>二﹑对部门经理的好处</strong></font></span><span lang="EN" style="FONT-SIZE: 9pt; FONT-FAMILY: 'MS Shell Dlg'"> <o:p></o:p></span></font></p> <p><font size="4"><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">1 </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">随时查询公司所有原物料采购单价波动情况</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">并依据市场行情做出应对</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">2. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">可对供货商在某个时段的采购总金额进行分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">根据有效的数字金额同大宗原物料供货商协商折扣事宜</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">3. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">销售部分</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">可按照一定时间内的销售金额</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对客户进行划分</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">确定</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">A</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">级客户</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">. </span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">4. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对客户订单进行分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">针对出货商品的订单量做出趋势图</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">可重点管控</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对其成本分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">并尽可能降低其销货成本</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">从而增加利润</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">并可对商品销售作出预测</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">5. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对库存异常及存货呆料情况进行分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">制定相应处理规划</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">并将信息反馈至各相关部门</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">从而使库存最优化</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">6. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对项目部分可做到项目稽控</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对其项目损益做出分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">评估其可行性</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">7. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对全年费用部分可进行预算</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">尔后与实际发生相比较</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对差异部分进行分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">制定相应策略</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">8. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">可对采购单价进行电子签核管控</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">使采购人员在下采购订单时必须使用主管签核的采购单价</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">9. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">针对应收帐款部分</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">系统以帐龄的长短体现</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">可实时迅速了解应收帐款的情况</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">进行追踪</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">10. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对业务人员的销售业绩进行统计分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">制定相应奖惩机制</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">更大限度的调动员工积极性</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">为公司创造更大的效益</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">11 </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对生产过程中发生的报废情况及时了解</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对报废出现异常的工单进行分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">制定相应策略</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">12. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对经营能力</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">财务结构</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">获利能力进行分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">针对各个异常系数部分分析</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">13. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">在运用工作流消息管理过程中</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">及时迅速了解采购订单延迟</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">销货订单延迟情况</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">, </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">对异常部分作出相应调整</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">.</span></span></font></p> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="4"><span style="FONT-SIZE: 7.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 'MS Shell Dlg'"><font size="4"><strong>三﹑对物控﹑生管的好处</strong></font></span><span lang="EN" style="FONT-SIZE: 9pt; FONT-FAMILY: 'MS Shell Dlg'"> <o:p></o:p></span></font></p> <p><font size="4"><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">1. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">可及时掌握销售订单订购量﹑出货量﹑未交量及客户需求日期。</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">2. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">可随时掌控材料的采购到货状况。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">3. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">可随时掌握材料产品库存状况﹑及时作出生产﹐出货安排。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">4. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">对客户需求进行交期预测分析和用料分析﹐从而确定产能﹑材料能否达成客户的需求﹑快速反馈信息给业务。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">5. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">通过产品主计划﹐可一次将成品﹑半成品工令开单﹐减少工作量。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">6. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">物料需求可将生产当前产品所需材料的库存﹑已分配﹑在途数量及预计库存﹑缺料数一一列出﹐由物控查核﹐并可直接将其转入采购系统﹐产生采购订单。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">7. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">开立制令单的同时﹐可知晓每种材料的库存﹑已分配及可领料数量。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">8. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">可设定派工单完工计划﹐并可通过</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">&lt;&lt;</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">订单生产排程</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">&gt;&gt;</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">查询计划完状况﹐从而进行生产调控。</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">9. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">加工中心生产排程﹐可随时掌控各种资源的超短荷情况﹐从而做出相应的调配。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">10. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">加工中心绩效分析﹐可了解加工中心的实际耗用工时及生产效率﹑良品率﹑不良品率等。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">11. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">产品主计划进度追踪表﹐可按销售订单查询到生产安排情况﹑已领料套数﹑未领料套数及入库数量。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">12. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">制令单进度和订单进度随时反映。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">13. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">生产线在制品移转管制及每站投入﹑产出﹑在制分析。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">14. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">移转入库超量控制及入库时间管制。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">15. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">逾期未完工制令单资料追踪表﹐可及时对逾期制令单作出处理。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">16. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">超领料限制及补料程序管制。</font></span></span></p> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="4"><span style="FONT-SIZE: 7.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 'MS Shell Dlg'"><font size="3"><strong>四﹑对品管的好处</strong></font></span><span lang="EN" style="FONT-SIZE: 9pt; FONT-FAMILY: 'MS Shell Dlg'"> <o:p></o:p></span></font></p> <p><font size="4"><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">1. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">使用品管作业使整个运作流程﹐更合理化﹑完整化。</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">2. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">对于进料方面的记录更加完整化﹐便于追溯﹑分析及后续的改善。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">3. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">能够对于整个生产过程进行详细的记录﹐以便于后续的分析及改善。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">4. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">能够统一分析供货商为我们提供料件的好与坏﹐以便于作业相应的调整。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">5. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">能够集中分析公司内部所生产的产品需要进行解决的环节。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">6. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">能够取消大量的手工检验报告﹐提高效率﹐减少不必要的人为错误。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">7. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">多个环节的品管作业﹐能够对产品进行多重认证﹐减少后续不必要的重复作业。</font></span></span></p> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="4"><span style="FONT-SIZE: 7.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 'MS Shell Dlg'"><font size="4"><strong>五﹑系统对会计的好处</strong></font></span><span lang="EN" style="FONT-SIZE: 9pt; FONT-FAMILY: 'MS Shell Dlg'"> <o:p></o:p></span></font></p> <p><font size="4"><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">1. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">每月的各项财务报表及时结出﹕如财务人员每月提供的资产负债表﹑月损益表等。系统作业财务人员不必再为了借贷不平而去费力检查。</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">2. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">往来明细帐管理一目了然</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">:</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">作为工厂不管多少往来客户均可由系统管理﹐随时都能掌握其应收未收﹑应付未付的金额。财务人员也不必为了总帐和明细帐不平而烦恼。</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">3. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">在资金流的掌握及调配﹕能及时查询工厂资金占用﹑结余情况﹐并进行资金预测﹐提供给领导资金运作的合理方案。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">4. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">各部门在系统作业上环环相扣﹐最终的单据由财务人员审核记帐﹐方便工厂内部管理的内部监督﹑内部控制。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">5. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">成本结算轻松完成。每月系统交易正常﹐单据完整﹐成本计算轻松结出。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">6. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">财务人员结帐时有个特点﹕前松后紧﹐即月初时没事﹐月末没有时间。而系统作业注重于日常作业的及时录入和单据正确性的检查﹐只要平时资料入正确﹐月末由系统计算各项报表资料﹐有利于企业人力资源的合理使用。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">7. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">系统作业不光是提供当月的报表资料﹐更能提供不同月份之间资料的比较﹐以利于各项财务资料分析。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">8. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">预算功能的使用﹐提供预算和实际之间的分析。</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">9. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">提供多角度的分析统计的功能﹕如销售额</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">(</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">采购额</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">)</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">按客户统计﹑按客户分类统计﹑按业务员统计﹑按存货统计﹑按存货分类统计等</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">10. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">对于两岸三地的作业工厂来说﹐数据库之间的资料互转﹐业务之间的往来﹑财务帐合并等需求本系统提供了最方便快捷的方法。</font></span></span></p> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="4"><span style="FONT-SIZE: 7.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 'MS Shell Dlg'"><strong><font size="4">六﹑对业务的好处</font></strong></span><span lang="EN" style="FONT-SIZE: 9pt; FONT-FAMILY: 'MS Shell Dlg'"> <o:p></o:p></span></font></p> <p><font size="4"><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">1. </span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">提供完整的客户基本资料文件﹐记录客户的各种详细信息及与客户的相关交易条件﹐方便日后的资料查询﹔</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">2. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">可以方便快捷的录入销售订单﹐掌控客人的受订量﹐随时提供接单日报表﹔</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">3. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">已出货部分系统自动扣帐﹐实时提供未交订单明细﹐方便与客人核对</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">P/O</span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">残﹔</span></span></font><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">4. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">提供订单在线生产状况分析﹐可以准确了解当前的生产状况﹐快速回复客人交期﹔</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">5. </font></span></span><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana"><font size="4">提供核准单价管理﹐提供交易历史单价查询﹐可以了解单价的异动状况﹔</font></span></span><span lang="EN" style="FONT-FAMILY: Verdana"><br /><span class="javascript"><font size="4">6. </font></span></span><font size="4"><span class="javascript"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana">提供订单预测用量分析表﹐可以对客人的</span></span><span class="javascript"><span lang="EN" style="FONT-FAMILY: Verdana">Forecast</span></span><span class="javascript">&l