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国际会计师联合会(IFAC)成立于1977年,是会计行业的全球性组织。它由遍布全球123个国家的158名会员和协会组成,代表着在公共领域、教育、政府和工商业界从业的250多万名职业会计师。30年来,IFAC通过其独立的准则制订委员会,逐步制订了全球普遍认可的职业道德、审计与认证、教育及公共部门会计等方面的国际准则,鼓励会计师从事高质量执业。IFAC一直致力于通过促进会计行业的发展,推动全球经济的持续稳定增长。回首历史,IFAC已经成功渡过了亚洲金融危机、网络市场泡沫以及“安然”丑闻等重重难关;展望未来,IFAC能否再续辉煌?在我们庆祝IFAC30年来的成就和贡献的时候,我们更需要冷静地思考全球财会行业正在面对的挑战。毫无疑问,世界经济发展对财会人员的需求目前不会有所削减,但是仍然有几个方面的变化值得引起我们的注意。ACCA(英国特许会计师公会)提出了全球会计行业面临的如下五个挑战:
Founded in 1977, the International Federation of Accountants (IFAC) is a global organization in the accounting industry. It consists of 158 members and associations in 123 countries around the world and represents over 2.5 million professional accountants practicing in the public domain, education, government and business. For 30 years, IFAC, through its independent norm-setting committee, has gradually developed internationally accepted norms of professional ethics, auditing and certification, education and public sector accounting, and encouraged accountants to pursue high-quality practice. IFAC has been committed to promoting sustained and steady growth of the global economy by promoting the development of the accounting profession. Looking back on history, IFAC has successfully overcome the difficulties such as the Asian financial crisis, the online market bubble and the "Enron scandal. Looking forward, IFAC will continue its success. As we celebrate the 30 years of IFAC’s accomplishment and contribution, More need to calmly think about the challenges that the global finance industry is facing. There is no doubt that the demand for financial and accounting personnel in the world economy will not be reduced at present. However, there are still some changes that deserve our attention. ACCA (Institute of Chartered Accountants) presents the following five challenges facing the global accounting profession: