本报告旨在分析在报告框架要求即将发生诸多变化的前提下,未来财会专业人士可能会面临哪些情况。财会专业人士在其任职的组织内扮演着一系列角色,通常与核心管理领域紧密关联。在这些核心管理领域内,财务职能部门是推动企业提升绩效、加强管理的主要力量。由于各组织必须谨慎地管理资源,以便在不断波动的经济环境下实现价值,因此近年来财务职能部门的这种角色有所强化。然而,有两种战略性的推动因素可能会对财务职能部门 The purpose of this report is to analyze the conditions that future accounting professionals may face under the impending changes in reporting framework requirements. Accounting professionals play a series of roles within the organization in which they work, and are often closely tied to the core management area. Within these core management areas, the finance function is a major force that drives the business to improve performance and strengthen management. As organizations have to carefully manage their resources to realize value in a volatile economy, the role of the finance function has been strengthened in recent years. However, there are two strategic drivers that may affect the finance function