{"id":15374,"date":"2026-01-19T05:27:06","date_gmt":"2026-01-19T05:27:06","guid":{"rendered":"https:\/\/www.vc-news.com.cn\/?p=15374"},"modified":"2026-01-19T05:40:50","modified_gmt":"2026-01-19T05:40:50","slug":"drew-bernstein%e7%be%8e%e5%9b%bdipo%e9%97%a8%e6%a7%9b%e7%bf%bb%e9%ab%98%e7%9b%91%e7%ae%a1%e8%b6%8b%e4%b8%a5%e9%ba%a6%e6%a5%b7%e4%ba%9a%e6%b4%b2%e5%85%ac%e5%8f%b8%e8%81%94%e5%90%88%e4%b8%bb%e5%b8%ad","status":"publish","type":"post","link":"https:\/\/www.vc-news.com.cn\/?p=15374","title":{"rendered":"Drew Bernstein\u7f8e\u56fdIPO\u95e8\u69db\u7ffb\u9ad8\u76d1\u7ba1\u8d8b\u4e25\u9ea6\u6977\u4e9a\u6d32\u516c\u53f8\u8054\u5408\u4e3b\u5e2d\u4f2f\u65af\u6c40\u4e9a\u6d32\u4f01\u4e1a\u8d74\u7f8e\u4e0a\u5e02\u5fc5\u987b\u5907\u9f50\u4e09\u5927\u5173\u952e"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u5728\u5168\u7403\u8d44\u672c\u5e02\u573a\u6301\u7eed\u9707\u8361\u4e36\u76d1\u7ba1\u73af\u5883\u4e0d\u65ad\u6f14\u8fdb\u4e4b\u9645\uff0c\u8d8a\u6765\u8d8a\u591a\u4e9a\u6d32\u4f01\u4e1a\u91cd\u65b0\u5ba1\u89c6\u8d74\u7f8e\u4e0a\u5e02\u7684\u53ef\u884c\u6027\u4e0e\u6218\u7565\u610f\u4e49\u3002\u9ea6\u6977\u4e9a\u6d32\u516c\u53f8\uff08Marcum Asia CPAs LLP\uff09 \u8054\u5408\u4e3b\u5e2d\u52a9\u00b7\u4f2f\u65af\u6c40\uff08 Drew Bernstein\uff09\uff0c\u51ed\u501f\u591a\u5e74\u6df1\u5ea6\u53c2\u4e0e\u8de8\u5883 IPO \u4e0e SPAC \u5e76\u8d2d\u7684\u5b9e\u6218\u7ecf\u9a8c\uff0c\u9488\u5bf9\u4e9a\u6d32\u4f01\u4e1a\u5728\u7f8e\u56fd\u8d44\u672c\u5e02\u573a\u6240\u9762\u4e34\u7684\u6311\u6218\u4e36\u673a\u9047\u53ca\u5173\u952e\u51c6\u5907\u5de5\u4f5c\uff0c\u5411\u300a\u521b\u6295\u65f6\u4ee3 VCNews\u300b\u5206\u4eab\u4e86\u4ed6\u72ec\u5230\u89c2\u70b9\u3002<\/p>\n\n\n\n

\u4f2f\u65af\u6c40\u6307\u51fa\uff0c2025 \u5e74\u662f\u4e9a\u6d32\u4f01\u4e1a\u8d74\u7f8e\u4e0a\u5e02\u76f8\u5f53\u6d3b\u8dc3\u7684\u4e00\u5e74\uff0c\u4f46\u8fdb\u5165 2026 \u5e74\uff0c\u6574\u4f53\u95e8\u69db\u52bf\u5fc5\u8fdb\u4e00\u6b65\u63d0\u9ad8\u3002\u4ed6\u900f\u9732\uff0c\u7eb3\u65af\u8fbe\u514b\u6b63\u5728\u915d\u917f\u63d0\u9ad8\u6700\u4f4e IPO \u878d\u8d44\u89c4\u6a21\u3002\u76d1\u7ba1\u5c42\u5f88\u6e05\u695a\uff0c\u63d0\u9ad8\u878d\u8d44\u95e8\u69db\u610f\u5473\u7740\u4f01\u4e1a\u5fc5\u987b\u5438\u5f15\u771f\u6b63\u7684\u673a\u6784\u6295\u8d44\u8005\u53c2\u4e0e\uff0c\u800c\u673a\u6784\u8d44\u91d1\u7684\u8fdb\u5165\uff0c\u5fc5\u7136\u4f34\u968f\u66f4\u4e25\u683c\u7684\u5c3d\u804c\u8c03\u67e5\u3002<\/p>\n\n\n\n

\u4ed6\u5f3a\u8c03\uff0c\u672a\u6765\u4f01\u4e1a\u82e5\u8981\u6210\u529f\u4e0a\u5e02\uff0c\u589e\u957f\u6027\u4e36\u76c8\u5229\u80fd\u529b\u4e0e\u5408\u7406\u4f30\u503c\u7f3a\u4e00\u4e0d\u53ef\uff0c\u7ba1\u7406\u5c42\u7684\u4e13\u4e1a\u5ea6\u4e0e\u5e94\u53d8\u80fd\u529b\u4e5f\u5fc5\u987b\u5904\u4e8e\u201c\u6700\u4f73\u72b6\u6001\u201d\u3002\u4e0e\u6b64\u540c\u65f6\uff0c\u7f8e\u56fd\u8bc1\u76d1\u4f1a\uff08SEC\uff09\u4e0e\u91d1\u878d\u4e1a\u76d1\u7ba1\u5c40\uff08FINRA\uff09\u6b63\u52a0\u5f3a\u5ba1\u67e5\u8de8\u5883\u4e0a\u5e02\u4e2d\u4ecb\u673a\u6784\u7684\u8fc7\u5f80\u8bb0\u5f55\uff0c\u5305\u62ec\u6295\u884c\u4e36\u5f8b\u5e08\u4e36\u4f1a\u8ba1\u5e08\u53ca\u8d22\u52a1\u987e\u95ee\u3002\u4f2f\u65af\u6c40\u63d0\u9192\uff0c\u4f01\u4e1a\u5728\u9009\u62e9\u5408\u4f5c\u4f19\u4f34\u65f6\uff0c\u52a1\u5fc5\u91cd\u89c6\u5176\u4fe1\u8a89\u4e0e\u6210\u529f\u6848\u4f8b\uff0c\u5426\u5219\u53ef\u80fd\u9762\u4e34\u5ba1\u6279\u53d7\u963b\u7684\u98ce\u9669\u3002<\/p>\n\n\n\n

SEC \u5ba1\u67e5\u4e0e PCAOB \u5ba1\u8ba1\u7684\u4e24\u5927\u201c\u96f7\u533a\u201d<\/strong><\/p>\n\n\n\n

\u8c08\u53ca\u4f01\u4e1a\u5728 SEC \u5ba1\u67e5\u53ca PCAOB \u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u6700\u5e38\u89c1\u7684\u56f0\u96be\uff0c\u4f2f\u65af\u6c40\u603b\u7ed3\u4e86\u4e24\u4e2a\u5173\u952e\u95ee\u9898\u3002<\/p>\n\n\n\n

\u7b2c\u4e00<\/strong>\uff1a<\/strong>\u662f\u4f01\u4e1a\u9ad8\u4f30\u81ea\u8eab\u5185\u90e8\u8d22\u52a1\u80fd\u529b\u3002\u4e0d\u5c11<\/strong>\u4e1c<\/strong>\u76df<\/strong>\u4f01\u4e1a\u987b\u5907\u9f50\u4e09\u5927\u5173\u952e\u4f01\u4e1a\u867d\u7136\u5df2\u5b8c\u6210\u672c\u5730\u6cd5\u5b9a\u5ba1\u8ba1\uff0c\u4f46\u5e76\u4e0d\u4ee3\u8868\u5df2\u5177\u5907\u5e94\u5bf9\u7f8e\u56fd\u4e0a\u5e02\u6240\u9700\u7684\u4f1a\u8ba1\u5206\u6790\u80fd\u529b\u4e0e\u5408\u89c4\u6df1\u5ea6\u3002\u5f88\u591a<\/strong>CEO <\/strong>\u4ee5\u4e3a\u73b0\u6709\u56e2\u961f\u8db3\u591f\uff0c\u4f46\u771f\u6b63\u8fdb\u5165<\/strong>\u7f8e\u56fd\u4e0a\u5e02<\/strong>\u5ba1\u8ba1\u65f6\u624d\u53d1\u73b0\u51c6\u5907\u8fdc\u8fdc\u4e0d\u8db3\u3002\u4ed6\u5efa\u8bae\u4f01\u4e1a\u5c3d\u65e9\u8865\u9f50\u80fd\u529b\u7f3a\u53e3\uff0c\u901a\u8fc7\u7cfb\u7edf\u57f9\u8bad\u4e36\u5173\u952e\u5c97\u4f4d\u5f15\u8fdb\u53ca\u5916\u90e8\u987e\u95ee\u652f\u6301\uff0c\u5728\u542f\u52a8\u5ba1\u8ba1\u524d\u5c31\u5c06\u8d22\u52a1\u4f53\u7cfb\u63d0\u5347\u81f3\u56fd\u9645\u6c34\u51c6\u3002<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
\"\"<\/figure>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u7b2c\u4e8c<\/strong>\uff1a<\/strong>\u662f\u5bf9\u5ba1\u8ba1\u72ec\u7acb\u6027\u4e25\u91cd\u4f4e\u4f30\u3002\u5728<\/strong>PCAOB <\/strong>\u76d1\u7ba1\u6846\u67b6\u4e0b\uff0c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u4e0d\u5f97\u53c2\u4e0e\u4efb\u4f55\u5f62\u5f0f\u7684\u8d26\u52a1\u5904\u7406\u6216\u7ba1\u7406\u51b3\u7b56\uff0c\u5ba1\u8ba1\u5e08\u4e0d\u80fd\u65e2\u5f53\u8001\u5e08\uff0c\u53c8\u7ed9\u81ea\u5df1\u6279\u6539\u8003\u5377\u3002\u8fd9\u4e0e\u4e9a\u6d32\u90e8\u5206\u5730\u533a\u201c\u5ba1\u8ba1\u5373\u534f\u52a9\u7ba1\u7406\u201d\u7684\u4f20\u7edf\u6a21\u5f0f\u5b58\u5728\u6839\u672c\u5dee\u5f02\u3002<\/strong><\/p>\n\n\n\n

IPO\u4e36SPAC \u8fd8\u662f OTC\uff1f\u5173\u952e\u5728\u5e02\u573a\u4e0e\u9636\u6bb5\u5339\u914d<\/strong><\/p>\n\n\n\n

\u9488\u5bf9\u4f01\u4e1a\u5982\u4f55\u5728\u4f20\u7edf IPO\u4e36SPAC \u5408\u5e76\u6216 OTC \u6302\u724c\u4e4b\u95f4\u505a\u51fa\u9009\u62e9\uff0c\u4f2f\u65af\u6c40\u8ba4\u4e3a\uff0c\u9996\u8981\u95ee\u9898\u5e76\u975e\u8def\u5f84\uff0c\u800c\u662f\u201c\u662f\u5426\u9002\u5408\u8fdb\u5165\u7f8e\u56fd\u5e02\u573a\u201d\u3002<\/p>\n\n\n\n

\u201c\u5982\u679c\u4f01\u4e1a\u65e0\u6cd5\u6216\u4e0d\u613f\u627f\u53d7\u7f8e\u56fd\u5e02\u573a\u9ad8\u5ea6\u900f\u660e\u4e36\u4e25\u683c\u76d1\u7ba1\u7684\u8981\u6c42\uff0c\u4e5f\u8bb8\u5e94\u8003\u8651\u5176\u4ed6\u8d44\u672c\u5e02\u573a\u3002\u201d\u4ed6\u8bf4\u3002\u5728\u4ed6\u770b\u6765\uff0cIPO \u4ecd\u662f\u6700\u6b63\u7edf\u4e36\u6700\u6709\u5229\u4e8e\u4f01\u4e1a\u957f\u671f\u53d1\u5c55\u7684\u8def\u5f84\uff0c\u4e0d\u4ec5\u80fd\u5efa\u7acb\u591a\u5143\u5316\u80a1\u4e1c\u7ed3\u6784\uff0c\u8fd8\u80fd\u83b7\u5f97\u7814\u7a76\u8986\u76d6\uff0c\u63d0\u5347\u6d41\u52a8\u6027\uff0c\u5e76\u4e3a\u672a\u6765\u518d\u878d\u8d44\u5960\u5b9a\u57fa\u7840\u3002\u5176\u4e0d\u8db3\u4e4b\u5904\u5728\u4e8e\u5bf9\u5e02\u573a\u60c5\u7eea\u9ad8\u5ea6\u654f\u611f\uff0c\u7a97\u53e3\u671f\u7a0d\u7eb5\u5373\u901d\u3002<\/p>\n\n\n\n

\u76f8\u6bd4\u4e4b\u4e0b\uff0cSPAC \u5408\u5e76\u5728\u7279\u5b9a\u60c5\u51b5\u4e0b\u6781\u5177\u5438\u5f15\u529b\uff0c\u5c24\u5176\u9002\u5408\u73b0\u91d1\u6d41\u7a33\u5b9a\u4e36\u5df2\u5b9e\u73b0\u76c8\u5229\u6216\u9700\u8981\u4e3a\u65e9\u671f\u6295\u8d44\u8005\u63d0\u4f9b\u6d41\u52a8\u6027\u7684\u4f01\u4e1a\u3002\u4ed6\u6307\u51fa\uff0cSPAC \u5e02\u573a\u5df2\u660e\u663e\u56de\u6696\u2014\u20142024 \u5e74\u4ec5\u6709 55 \u5b97 SPAC\uff0c\u800c 2025 \u5e74\u5c1a\u672a\u7ed3\u675f\u5df2\u8fbe 155 \u5b97\uff0c\u589e\u957f\u8fd1 150%\u3002<\/p>\n\n\n\n

\u4e0a\u5e02\u4e0d\u4ec5\u662f\u4ea4\u6613\u66f4\u662f\u957f\u671f\u201c\u4f53\u80fd\u6d4b\u8bd5\u201d<\/strong><\/p>\n\n\n\n

\u5728\u8c08\u53ca\u4e0a\u5e02\u8d22\u52a1\u51c6\u5907\u7684\u6838\u5fc3\u8981\u7d20\u65f6\uff0c\u4f2f\u65af\u6c40\u53cd\u590d\u5f3a\u8c03\u201c\u6301\u7eed\u62ab\u9732\u80fd\u529b\u201d\u3002\u8bb8\u591a\u4f01\u4e1a\u53ea\u5173\u6ce8\u4ea4\u6613\u5b8c\u6210\uff0c\u5374\u5ffd\u7565\u4e0a\u5e02\u540e\u9ad8\u9891\u4e36\u51c6\u65f6\u4e36\u51c6\u786e\u62ab\u9732\u7684\u91cd\u8981\u6027\u3002\u5373\u4fbf\u5916\u56fd\u53d1\u884c\u4eba\u62e5\u6709\u66f4\u7075\u6d3b\u7684\u7533\u62a5\u5468\u671f\uff0c\u82e5\u60f3\u5438\u5f15\u673a\u6784\u6295\u8d44\u8005\uff0c\u5c31\u5fc5\u987b\u4ee5\u7f8e\u56fd\u672c\u571f\u4f01\u4e1a\u7684\u8282\u594f\u6765\u8981\u6c42\u81ea\u5df1\u3002\u4ed6\u8b66\u544a\uff0c\u9996\u6b21\u8d22\u62a5\u5ef6\u8bef\u6216\u6570\u636e\u504f\u5dee\uff0c\u8db3\u4ee5\u4e25\u91cd\u635f\u5bb3\u516c\u53f8\u58f0\u8a89\u3002\u5728\u4f01\u4e1a\u6cbb\u7406\u65b9\u9762\uff0c\u4f2f\u65af\u6c40\u63d0\u51fa\u4e00\u4e2a\u5e38\u88ab\u8bef\u89e3\u5374\u6781\u4e3a\u5173\u952e\u7684\u89c2\u70b9\uff1a”\u8463\u4e8b\u4f1a\u7684\u9996\u8981\u8d23\u4efb\u5bf9\u8c61\u4e0d\u662f\u80a1\u4e1c\uff0c\u800c\u662f\u516c\u53f8\u672c\u8eab\u3002”<\/p>\n\n\n\n

\u4ed6\u76f4\u8a00\uff1a\u201c\u80a1\u4e1c\u5f80\u5f80\u5173\u6ce8\u77ed\u671f\u80a1\u4ef7\uff0c\u800c\u516c\u53f8\u7684\u4f7f\u547d\u662f\u957f\u671f\u53d1\u5c55\u3002\u201d\u4ed6\u8865\u5145\uff0c\u5f3a\u5065\u7684\u8d22\u52a1\u7cfb\u7edf\u4e0e\u53ef\u4fe1\u8d56\u7684\u7ba1\u7406\u56e2\u961f\uff0c\u662f\u8d62\u5f97\u6295\u8d44\u8005\u4fe1\u4efb\u7684\u6839\u672c\u3002\u201c\u4e00\u5bb6\u6210\u529f\u7684\u4e0a\u5e02\u516c\u53f8\uff0c\u81f3\u5c11\u8981\u638c\u63e1 80% \u6295\u8d44\u8005\u7684\u4fe1\u4efb\u3002\u201d\u800c\u505a\u7a7a\u673a\u6784\u5f80\u5f80\u5e76\u975e\u5bfb\u627e\u9020\u5047\u4f01\u4e1a\uff0c\u800c\u662f\u6355\u6349\u8d22\u52a1\u4f53\u7cfb\u8584\u5f31\u4e4b\u5904\u3002<\/p>\n\n\n\n

\u672a\u6765\u4e94\u5e74\u5168\u7403\u8d44\u672c\u5f62\u6210\u770b\u4e9a\u6d32<\/strong><\/p>\n\n\n\n

\u5c55\u671b\u672a\u6765\u4e09\u81f3\u4e94\u5e74\uff0c\u4f2f\u65af\u6c40\u5bf9\u4e9a\u6d32\uff0c\u5c24\u5176\u662f\u4e1c\u76df\u4f01\u4e1a\u5728\u7f8e\u56fd\u8d44\u672c\u5e02\u573a\u7684\u524d\u666f\u4fdd\u6301\u9ad8\u5ea6\u4e50\u89c2\u3002\u4ed6\u8ba4\u4e3a\uff0c\u672a\u6765 5 \u81f3 10 \u5e74\uff0c\u591a\u6570\u98a0\u8986\u6027\u72ec\u89d2\u517d\u53ca\u76f8\u5173\u5e76\u8d2d\u5c06\u6765\u81ea\u4e9a\u6d32\u3002\u9999\u6e2f\u4eca\u5e74\u8868\u73b0\u5c24\u4e3a\u7a81\u51fa\uff0c\u6574\u4f53\u878d\u8d44\u89c4\u6a21\u5df2\u8d85\u8d8a\u7eb3\u65af\u8fbe\u514b\u548c\u7ebd\u4ea4\u6240\u3002\u672a\u6765\u4e0d\u4ec5\u662f\u6295\u8d44\u8005\u4e4b\u95f4\u7684\u7ade\u4e89\uff0c\u66f4\u662f\u8d44\u672c\u5e02\u573a\u4e4b\u95f4\u5bf9\u4f18\u8d28\u4f01\u4e1a\u7684\u4e89\u593a\u3002<\/p>\n\n\n\n

\u8c08\u53ca\u9a6c\u6765\u897f\u4e9a\uff0c\u4f2f\u65af\u6c40\u8ba4\u4e3a\u5176\u6700\u5927\u4f18\u52bf\u5728\u4e8e\u5730\u7406\u4f4d\u7f6e\u3002\u5409\u9686\u5761\u7d27\u90bb\u65b0\u52a0\u5761\uff0c\u4f7f\u8bb8\u591a\u539f\u672c\u89c4\u6a21\u8f83\u5c0f\u7684\u9879\u76ee\u5f97\u4ee5\u88ab\u56fd\u9645\u673a\u6784\u5173\u6ce8\u3002\u6b63\u662f\u8fd9\u79cd\u4fbf\u5229\u6027\uff0c\u8ba9\u9a6c\u6765\u897f\u4e9a\u7684\u4ea4\u6613\u62e5\u6709\u88ab\u2018\u770b\u89c1\u2019\u7684\u673a\u4f1a\u3002\u4ed6\u603b\u7ed3\u9053\uff0c\u5c3d\u7ba1\u5e02\u573a\u8d77\u4f0f\u96be\u514d\uff0c\u4f46\u53ef\u4ee5\u786e\u5b9a\u7684\u662f\uff0c\u672a\u6765\u4e94\u5e74\uff0c\u4e9a\u6d32\u4ecd\u5c06\u5360\u636e\u5168\u7403\u8d44\u672c\u6d41\u52a8\u4e0e\u4ea4\u6613\u6d3b\u52a8\u7684\u6838\u5fc3\u4f4d\u7f6e\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u53e6\u4e00\u65b9\u9762\uff0c\u968f\u7740\u8d8a\u6765\u8d8a\u591a\u4e1c\u76df\u4f01\u4e1a\u5c06\u76ee\u5149\u6295\u5411\u7f8e\u56fd\u8d44\u672c\u5e02\u573a\uff0c\u5982\u4f55\u7cfb\u7edf\u6027\u8865\u9f50\u4f1a\u8ba1\u4e36\u7a0e\u52a1\u4e0e\u5185\u90e8\u63a7\u5236\u77ed\u677f\uff0c\u6210\u4e3a\u80fd\u5426\u987a\u5229\u4e0a\u5e02\u7684\u5173\u952e\u3002\u9ea6\u6977\u4e9a\u6d32\u516c\u53f8\uff08Marcum Asia CPAs LLP\uff09\u9ad8\u7d1a\u5408\u4f19\u4eba\u6f58\u6148\u541b\uff08Joy Pan\uff09\u53ca\u6267\u884c\u8463\u4e8b\/\u65b0\u52a0\u5761\u529e\u516c\u5ba4\u8d1f\u8d23\u4eba\u9a6c\u946b\uff08Kevin Ma\uff09\uff0c\u7ed3\u5408\u591a\u5e74\u53c2\u4e0e\u7f8e\u80a1IPO\u4e36SPAC\u5408\u5e76\u4e0ePCAOB\u5ba1\u8ba1\u7684\u5b9e\u52a1\u7ecf\u9a8c\uff0c\u6df1\u5165\u89e3\u6790\u4e1c\u76df\u4f01\u4e1a\u5728\u4e0a\u5e02\u51c6\u5907\u9636\u6bb5\u6700\u5e38\u89c1\u7684\u201c\u76f2\u70b9\u201d\u4e0e\u5e94\u5bf9\u4e4b\u9053\u3002<\/p>\n\n\n\n

Joy\u6307\u51fa\uff0c\u4e1c\u76df\u4f01\u4e1a\u5728\u7b79\u5907\u7f8e\u56fd\u4e0a\u5e02\u65f6\uff0c\u6700\u666e\u904d\u7684\u95ee\u9898\u5728\u4e8e\u5bf9SEC\u76d1\u7ba1\u89c4\u5219\u4e0e\u7f8e\u56fd\u4f1a\u8ba1\u51c6\u5219\uff08U.S. GAAP\uff09\u7684\u8ba4\u77e5\u4e0d\u8db3\u3002\u5927\u591a\u6570\u4f01\u4e1a\u719f\u6089\u672c\u5730\u4f1a\u8ba1\u51c6\u5219\u6216IFRS\uff0c\u4f46\u5bf9SEC\u62ab\u9732\u8981\u6c42\u4e0e U.S. GAAP\u7684\u4e13\u4e1a\u5224\u65ad\u5e76\u4e0d\u719f\u6089\u3002\u6b64\u5916\uff0c\u8bb8\u591a\u62df\u4e0a\u5e02\u4f01\u4e1a\u4ecd\u5904\u4e8e\u79c1\u4eba\u516c\u53f8\u9636\u6bb5\uff0c\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u76f8\u5bf9\u8584\u5f31\uff0c\u800c\u8fd9\u6070\u6070\u662f\u7f8e\u56fd\u8d44\u672c\u5e02\u573a\u7684\u786c\u6027\u8981\u6c42\u4e4b\u4e00\u3002\u5728\u6570\u7801\u5316\u5c42\u9762\uff0cJoy\u4e5f\u6307\u51fa\uff0c\u4e0d\u5c11\u4f01\u4e1a\u867d\u5df2\u4f7f\u7528ERP\u6216\u8d22\u52a1\u7cfb\u7edf\uff0c\u4f46IT\u73af\u5883\u5e76\u4e0d\u5b8c\u5584\uff0c\u5bb9\u6613\u5728\u5ba1\u8ba1\u4e2d\u66b4\u9732\u4e3a\u201c\u91cd\u5927\u7f3a\u9677\u201d\u3002\u5979\u8865\u5145\uff0c\u6839\u636eSEC\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5728\u4e0a\u5e02\u540e\u901a\u5e38\u62e5\u6709\u4e00\u5e74\u65f6\u95f4\u5b8c\u6210\u5185\u63a7\u6574\u6539\uff0c\u4f46\u8d8a\u65e9\u51c6\u5907\uff0c\u98ce\u9669\u8d8a\u4f4e\u3002<\/p>\n\n\n\n

Kevin\u5219\u4ece\u7a0e\u52a1\u89d2\u5ea6\u8865\u5145\uff0c\u4e1c\u76df\u4f01\u4e1a\u666e\u904d\u5177\u6709\u8de8\u56fd\u8425\u8fd0\u7ed3\u6784\uff0c\u7a0e\u52a1\u5408\u89c4\u4e0e\u62ab\u9732\u5c24\u4e3a\u5173\u952e\uff0c\u5c24\u5176\u662f\u96c6\u56e2\u5185\u90e8\u8de8\u56fd\u4ea4\u6613\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u95ee\u9898\u975e\u5e38\u5e38\u89c1\uff0c\u4f46\u8bb8\u591a\u4f01\u4e1a\u5e76\u672a\u51c6\u5907\u5145\u5206\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3002\u4ed6\u6307\u51fa\uff0c\u5728\u7f8e\u56fd\u4e0a\u5e02\u8fc7\u7a0b\u4e2d\uff0c\u7a0e\u52a1\u900f\u660e\u5ea6\u76f4\u63a5\u5f71\u54cd\u76d1\u7ba1\u673a\u6784\u4e0e\u6295\u8d44\u8005\u4fe1\u5fc3\uff0c\u4f01\u4e1a\u82e5\u5ffd\u7565\u76f8\u5173\u51c6\u5907\uff0c\u5f80\u5f80\u5728\u5ba1\u6838\u9636\u6bb5\u9762\u4e34\u4e0d\u5fc5\u8981\u7684\u5ef6\u8bef\u3002<\/p>\n\n\n\n

\u6548\u7387\u4e0e\u5408\u89c4\u7684\u5e73\u8861\u53d6\u51b3\u4e8e\u524d\u671f\u51c6\u5907<\/strong><\/p>\n\n\n\n

\u8c08\u53ca\u5982\u4f55\u5728\u4e0a\u5e02\u8fc7\u7a0b\u4e2d\u517c\u987e\u5408\u89c4\u4e36\u6548\u7387\u4e0e\u65f6\u95f4\u8868\uff0cJoy\u5f3a\u8c03\u201c\u51c6\u5907\u51b3\u5b9a\u4e00\u5207\u201d\u3002\u5979\u5efa\u8bae\u4f01\u4e1a\u5728\u6b63\u5f0f\u5ba1\u8ba1\u524d\uff0c\u5148\u8058\u8bf7\u987e\u95ee\u56e2\u961f\u5bf9\u8d26\u7c3f\u4e0e\u8bb0\u5f55\u8fdb\u884c\u5168\u9762\u68b3\u7406\u3002\u82e5\u8d44\u6599\u6df7\u4e71\uff0c\u53ef\u80fd\u9700\u8981\u6570\u6708\u624d\u80fd\u8fdb\u5165\u5ba1\u8ba1\uff1b\u82e5\u51c6\u5907\u5145\u5206\uff0c\u6570\u5468\u5185\u5373\u53ef\u542f\u52a8\u3002\u5728\u7406\u60f3\u72b6\u6001\u4e0b\uff0cPCAOB\u5ba1\u8ba1\u53ef\u4e8e\u516d\u81f3\u516b\u5468\u5185\u5b8c\u6210\uff0c\u968f\u540e\u518d\u7528\u7ea6\u4e00\u4e2a\u6708\u5b8c\u6210\u62a5\u544a\u51fa\u5177\u3002Kevin\u8865\u5145\uff0cMarcum Asia\u91c7\u7528\u9ad8\u5ea6\u6574\u5408\u7684\u4f5c\u4e1a\u6a21\u5f0f\uff0c\u81ea\u9879\u76ee\u542f\u52a8\u4e4b\u521d\u4fbf\u540c\u6b65\u8bc6\u522b\u6280\u672f\u96be\u70b9\uff0c\u5e76\u4e0e\u5ba2\u6237\u4e36\u5f8b\u5e08\u4e36\u5238\u5546\u53ca\u8d22\u52a1\u987e\u95ee\u4fdd\u6301\u5b9a\u671f\u6c9f\u901a\uff0c\u786e\u4fdd\u8282\u594f\u4e00\u81f4\u3002\u4ed6\u8fdb\u4e00\u6b65\u6307\u51fa\uff0cMarcum Asia\u4e0e\u5927\u578b\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u6700\u5927\u7684\u4e0d\u540c\uff0c\u5728\u4e8e\u201c\u4e00\u4e2a\u56e2\u961f\u4e36\u5168\u7403\u8986\u76d6\u201d\u3002\u65e0\u8bba\u4e1a\u52a1\u6d89\u53ca\u4e2d\u56fd\u4e36\u65e5\u672c\u4e36\u65b0\u52a0\u5761\u4e36\u9a6c\u6765\u897f\u4e9a\u6216\u7f8e\u56fd\uff0c\u5747\u7531\u540c\u4e00\u5ba1\u8ba1\u56e2\u961f\u7edf\u7b79\u6267\u884c\uff0c\u66f4\u6709\u52a9\u4e8e\u5168\u9762\u7406\u89e3\u4f01\u4e1a\u7684\u8de8\u5883\u8425\u8fd0\u3002<\/p>\n\n\n\n

\u9009\u62e9IFRS\u8fd8\u662fU.S. GAAP\u5173\u952e\u5728\u6295\u8d44\u8005\u5b9a\u4f4d<\/strong><\/p>\n\n\n\n

\u9488\u5bf9\u4e1c\u76df\u4f01\u4e1a\u666e\u904d\u5173\u5fc3\u7684\u4f1a\u8ba1\u51c6\u5219\u9009\u62e9\u95ee\u9898\uff0cJoy\u8ba4\u4e3a\u6838\u5fc3\u5728\u4e8e\u878d\u8d44\u76ee\u6807\u3002\u82e5\u4e3b\u8981\u9762\u5411\u7f8e\u56fd\u6295\u8d44\u8005\uff0c\u91c7\u7528U.S. GAAP\u66f4\u6709\u52a9\u4e8e\u6c9f\u901a\u4e0e\u7406\u89e3\uff1b\u82e5\u6295\u8d44\u8005\u96c6\u4e2d\u5728\u7f8e\u56fd\u4ee5\u5916\u5730\u533a\uff0cIFRS\u4ea6\u662f\u5408\u7406\u9009\u62e9\u3002\u5979\u5f3a\u8c03\uff0cPCAOB \u5ba1\u8ba1\u6807\u51c6\u8fdc\u9ad8\u4e8e\u591a\u6570\u672c\u5730\u5ba1\u8ba1\u6807\u51c6\uff0c\u5bf9\u72ec\u7acb\u6027\u8981\u6c42\u6781\u4e3a\u4e25\u683c\u3002\u5ba1\u8ba1\u5e08\u4e0d\u80fd\u53c2\u4e0e\u8d26\u52a1\u5904\u7406\uff0c\u4f01\u4e1a\u82e5\u7f3a\u4e4f\u5185\u90e8\u80fd\u529b\uff0c\u5e94\u53e6\u8058\u987e\u95ee\u534f\u52a9\u7f16\u5236\u6216\u8f6c\u6362\u8d22\u52a1\u62a5\u8868\u3002Kevin\u5219\u6307\u51fa\uff0cMarcum Asia \u5728\u5ba1\u8ba1\u524d\u901a\u5e38\u4f1a\u8fdb\u884c\u201c\u4e0a\u5e02\u51c6\u5907\u5ea6\u8bc4\u4f30\u201d\u4e0e\u6d41\u7a0b\u6d4b\u8bd5\uff0c\u786e\u4fdd\u5ba2\u6237\u6587\u4ef6\u8fbe\u5230 PCAOB \u5ba1\u8ba1\u8981\u6c42\uff0c\u4ece\u800c\u964d\u4f4e\u5ba1\u8ba1\u98ce\u9669\u3002<\/p>\n\n\n\n

\u4f01\u4e1a\u662f\u5426\u51c6\u5907\u597d\u4e0a\u5e02\u5173\u952e\u5728\u4e24\u4e2a\u95ee\u9898<\/strong><\/p>\n\n\n\n

\u5728\u5224\u65ad\u4f01\u4e1a\u662f\u5426\u771f\u6b63\u5177\u5907\u4e0a\u5e02\u6761\u4ef6\u65f6\uff0cJoy\u8ba4\u4e3a\u9700\u7ed3\u5408\u884c\u4e1a\u5c5e\u6027\u3002\u79d1\u6280\u4e0e\u751f\u7269\u533b\u836f\u4f01\u4e1a\u66f4\u770b\u91cd\u6280\u672f\u58c1\u5792\u4e0e\u7814\u53d1\u8fdb\u5c55\uff0c\u800c\u4f20\u7edf\u5236\u9020\u4e1a\u5219\u66f4\u4f9d\u8d56\u89c4\u6a21\u4e36\u8425\u6536\u4f53\u91cf\u4e0e\u533a\u57df\u5e03\u5c40\u3002\u5979\u6307\u51fa\uff0c\u4e1c\u76df\u5c24\u5176\u662f\u9a6c\u6765\u897f\u4e9a\u4e0e\u65b0\u52a0\u5761\u4f01\u4e1a\uff0c\u591a\u6570\u4ecd\u5c5e\u4e8e\u4f20\u7edf\u884c\u4e1a\uff0c\u56e0\u6b64\u5728\u542f\u52a8\u4e0a\u5e02\u524d\uff0c\u8fbe\u5230\u8db3\u591f\u89c4\u6a21\u4e0e\u53ef\u6301\u7eed\u6027\u5c24\u4e3a\u91cd\u8981\u3002Kevin\u8fdb\u4e00\u6b65\u7b80\u5316\u603b\u7ed3\uff1a\u4f01\u4e1a\u82e5\u60f3\u6210\u529f\u878d\u8d44\uff0c\u5fc5\u987b\u56de\u7b54\u4e24\u4e2a\u95ee\u9898\uff1a<\/p>\n\n\n\n

1.<\/strong>\u4f60\u6709\u4ec0\u4e48\u7279\u522b\u4e4b\u5904\uff1f<\/strong><\/p>\n\n\n\n

2.<\/strong>\u6295\u8d44\u8005\u5982\u4f55\u5728\u4e09\u81f3\u4e94\u5e74\u5185\u5b9e\u73b0\u56de\u62a5\uff1f<\/strong><\/p>\n\n\n\n

\u552f\u6709\u6e05\u695a\u9610\u8ff0\u5dee\u5f02\u5316\u4ef7\u503c\u4e0e\u53d8\u73b0\u8def\u5f84\uff0c\u624d\u80fd\u8d62\u5f97\u8d44\u672c\u9752\u7750\u3002<\/p>\n\n\n\n

\u524d\u666f\u5c55\u671b\uff1a\u7f8e\u56fd\u5e02\u573a\u4ecd\u662f\u91cd\u8981\u821e\u53f0<\/strong><\/p>\n\n\n\n

\u5c55\u671b\u672a\u6765\uff0cJoy\u5bf9\u4e1c\u76df\u4f01\u4e1a\u8d74\u7f8e\u4e0a\u5e02\u6301\u4e50\u89c2\u6001\u5ea6\u3002\u5979\u6307\u51fa\uff0c\u7f8e\u56fd\u8d44\u672c\u5e02\u573a\u6301\u7eed\u6210\u957f\uff0c\u9884\u8ba1\u5c06\u6709\u66f4\u591a\u4e9a\u6d32\u72ec\u89d2\u517d\u4f01\u4e1a\u8fdb\u5165\uff0c\u800c\u7eb3\u65af\u8fbe\u514b\u8fd1\u5e74\u4e5f\u79ef\u6781\u5728\u65b0\u52a0\u5761\u4e36\u65e5\u672c\u7b49\u5730\u63a8\u5e7f\u5e02\u573a\u673a\u4f1a\u3002Kevin \u5219\u5f3a\u8c03\uff0c\u7f8e\u56fd\u5e02\u573a\u4e0d\u4ec5\u63d0\u4f9b\u6df1\u539a\u8d44\u672c\u6c60\uff0c\u4e5f\u80fd\u5e2e\u52a9\u4f01\u4e1a\u7a81\u7834\u672c\u5730\u6d41\u52a8\u6027\u4e0e\u4f30\u503c\u9650\u5236\uff0c\u540c\u65f6\u5e26\u6765\u5168\u7403\u54c1\u724c\u6548\u5e94\u53ca\u66f4\u7075\u6d3b\u7684\u80a1\u6743\u6fc0\u52b1\u673a\u5236\u3002\u4ed6\u603b\u7ed3\u9053\uff1a\u201c\u5bf9\u6709\u51c6\u5907\u4e36\u6709\u6545\u4e8b\u7684\u4e1c\u76df\u4f01\u4e1a\u800c\u8a00\uff0c\u7f8e\u56fd\u8d44\u672c\u5e02\u573a\u4f9d\u7136\u662f\u901a\u5f80\u56fd\u9645\u5316\u7684\u91cd\u8981\u8df3\u677f\u3002\u201d<\/p>\n\n\n\n

\u6b32\u4e86\u89e3\u66f4\u591a, \u8bf7\u53c2\u9605 \u300a\u521b\u6295\u65f6\u4ee3\u300b(VCNews)
\u7535\u5b50\u62a5 www.vc-news.com.cn<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u5728\u5168\u7403\u8d44\u672c\u5e02\u573a\u6301\u7eed\u9707\u8361\u4e36\u76d1\u7ba1\u73af\u5883\u4e0d\u65ad\u6f14\u8fdb\u4e4b\u9645\uff0c\u8d8a\u6765\u8d8a\u591a\u4e9a\u6d32\u4f01…<\/p>\n","protected":false},"author":2,"featured_media":15375,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"class_list":["post-15374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category--front-cover-story"],"_links":{"self":[{"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=\/wp\/v2\/posts\/15374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15374"}],"version-history":[{"count":2,"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=\/wp\/v2\/posts\/15374\/revisions"}],"predecessor-version":[{"id":15382,"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=\/wp\/v2\/posts\/15374\/revisions\/15382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=\/wp\/v2\/media\/15375"}],"wp:attachment":[{"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vc-news.com.cn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}