{"id":6297,"date":"2025-09-11T03:22:38","date_gmt":"2025-09-11T03:22:38","guid":{"rendered":"https:\/\/hk.valtech-valuation.com\/?page_id=6297"},"modified":"2025-09-11T03:22:38","modified_gmt":"2025-09-11T03:22:38","slug":"%e9%a2%84%e8%ae%a1%e7%a6%8f%e5%88%a9%e8%b4%9f%e5%80%ba%e8%af%84%e4%bc%b0-pbo","status":"publish","type":"page","link":"https:\/\/hk.valtech-valuation.com\/cn\/%e9%a2%84%e8%ae%a1%e7%a6%8f%e5%88%a9%e8%b4%9f%e5%80%ba%e8%af%84%e4%bc%b0-pbo\/","title":{"rendered":"\u9884\u8ba1\u798f\u5229\u8d1f\u503a\uff08PBO\uff09\u8bc4\u4f30\u670d\u52a1"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h2><strong>\u7b26\u5408IAS 19\u7684\u9884\u8ba1\u798f\u5229\u8d1f\u503a\uff08PBO\uff09\u8bc4\u4f30<\/strong><\/h2>\n<p>\u65b9\u7a0b\u8bc4\u4f30\u4e3a\u786e\u5b9a\u7ed9\u4ed8\u5236\u9000\u4f11\u91d1\u53ca\u9999\u6e2f\u957f\u671f\u670d\u52a1\u91d1\uff08LSP\uff09\u8ba1\u5212\u63d0\u4f9b\u5168\u9762\u7684\u9884\u8ba1\u798f\u5229\u8d1f\u503a\uff08PBO\uff09\u8bc4\u4f30\u670d\u52a1\uff0c\u5b8c\u5168\u7b26\u5408\u300a\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7b2c19\u53f7\u300b\uff0f\u300a\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u7b2c19\u53f7\u300b\uff08IAS 19\uff0fHKAS 19\uff09\u53ca\u9700\u8981\u65f6\u7684\u300a\u7f8e\u56fd\u4f1a\u8ba1\u51c6\u5219\u7f16\u7e82 715\u300b\uff08ASC 715\uff09\u3002\u6211\u4eec\u7ed3\u5408\u4e25\u8c28\u7684\u7cbe\u7b97\u5efa\u6a21\u4e0e\u900f\u660e\u7684\u62a5\u544a\u673a\u5236\uff0c\u670d\u52a1\u8303\u56f4\u5305\u62ec\uff1a\u6a21\u578b\u5efa\u7acb\uff08\u6298\u73b0\u7387\u3001\u85aa\u8d44\u589e\u957f\u7387\u3001\u79bb\u804c\u7387\u3001\u6b7b\u4ea1\u7387\uff09\u3001\u4f30\u503c\u4e0e\u91cd\u4f30\u53ca\u6eda\u52a8\u9884\u6d4b\u3001\u654f\u611f\u6027\u4e0e\u60c5\u5883\u5206\u6790\u3001\u8d22\u52a1\u62a5\u8868\u62ab\u9732\uff0c\u4ee5\u53ca\u5ba1\u8ba1\u6c9f\u901a\u3002<\/p>\n<p>\u6211\u4eec\u7684\u4ea4\u4ed8\u6210\u679c\u5305\u62ec\u8bc4\u4f30\u62a5\u544a\u3001\u62ab\u9732\u8868\u683c\u53ca\u7b26\u5408\u5ba1\u8ba1\u8981\u6c42\u7684\u5de5\u4f5c\u6587\u4ef6\uff0c\u4ee5\u534f\u52a9\u5ba2\u6237\u6df1\u5165\u638c\u63e1\u8ba1\u5212\u98ce\u9669\u3001\u6210\u672c\u52a8\u56e0\u53ca\u8d44\u91d1\u5f71\u54cd\uff0c\u63d0\u4f9b\u5177\u6709\u5b9e\u7528\u4ef7\u503c\u7684\u6d1e\u5bdf\u3002<\/p>\n<\/div><div class=\"fusion-reading-box-container reading-box-container-1\" style=\"--awb-title-color:#333333;--awb-margin-top:0px;--awb-margin-bottom:0px;\"><div class=\"reading-box\" style=\"background-color:#f5f5f5;border-width:1px;border-color:#f5f5f5;border-top-width:3px;border-top-color:var(--primary_color);border-style:solid;\"><h2>\u5173\u4e8e\u65b9\u7a0b\u8bc4\u4f30<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\">\n<p>\u65b9\u7a0b\u8bc4\u4f30Valtech\u662f\u4e00\u5bb6\u5728\u8bc4\u4f30\u54a8\u8be2\u670d\u52a1\u9886\u57df\u62e5\u6709 ISO-9001 \u8ba4\u8bc1\u7684\u4e13\u4e1a\u8bc4\u4f30\u516c\u53f8\u3002\u8be5\u516c\u53f8\u4ee5\u5176\u5728\u5148\u8fdb\u8bc4\u4f30\u6280\u672f\u3001\u8bc4\u4f30\u6a21\u578b\u3001\u7edf\u8ba1\u6570\u636e\u5206\u6790\u548c\u9075\u4ece\u5408\u89c4\u548c\u62a5\u544a\u6807\u51c6\u65b9\u9762\u7684\u4e13\u4e1a\u77e5\u8bc6\u800c\u95fb\u540d\u3002\u5728\u4e0a\u5e02\u516c\u53f8\u3001\u79c1\u52df\u80a1\u6743\u3001\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u548c\u91d1\u878d\u673a\u6784\u7684\u8bc4\u4f30\u54a8\u8be2\u65b9\u9762\u62e5\u6709\u5353\u8d8a\u4e1a\u7ee9\u3002\u65b9\u7a0b\u8bc4\u4f30\u56e2\u961f\u6210\u5458\u7531\u4e0d\u540c\u4e13\u4e1a\u8303\u7574\u7684\u6210\u5458\u7ec4\u6210\uff0c\u5305\u62ec\u535a\u58eb\u3001\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\u7684\u8a3b\u518c\u4f1a\u8ba1\u5e08(CPA)\u3001\u7279\u8bb8\u91d1\u878d\u5206\u6790\u5e08(CFA)\u3001\u7687\u5bb6\u7279\u8bb8\u6d4b\u91cf\u5e08\u5b66\u4f1a\u7684\u8bc4\u4f30\u6d4b\u91cf\u5e08(MRICS-Valuation Surveyor)\uff0c\u4ee5\u53ca\u6301\u6709\u7f8e\u56fd\u8a3b\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a(AICPA)\u7684\u5546\u4e1a\u8bc4\u4f30\u8d44\u683c(ABV)\u548c\u65b0\u52a0\u5761\u7279\u8bb8\u4f30\u503c\u5e08\u53ca\u8bc4\u4f30\u5e08\u8d44\u683c(CVA)\u8ba4\u8bc1\u7684\u8bc4\u4f30\u5e08\u3002\u65b9\u7a0b\u8bc4\u4f30\u5c06\u7ee7\u7eed\u62db\u52df\u672c\u5730\u4e13\u4e1a\u4eba\u624d\uff0c\u5e76\u62d3\u5c55\u5230\u66f4\u591a\u5e02\u573a\uff0c\u4ee5\u66f4\u5168\u9762\u5730\u652f\u63f4\u5ba2\u6237\u7684\u9700\u6c42\u3002<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:var(--awb-color2);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_3_5 3_5 fusion-flex-column\" style=\"--awb-padding-left:19px;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:7.52%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:25px;--awb-margin-bottom:0px;--awb-font-size:25px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:25;line-height:1.31;\"><div style=\"text-align: center;\"><b style=\"background-color: var(--awb-bg-color); color: var(--awb-text-color); font-family: var(--h1_typography-font-family); font-size: 1em; font-style: var(--h1_typography-font-style,normal); letter-spacing: var(--h1_typography-letter-spacing); text-transform: var(--h1_typography-text-transform);\">Valtech Valuation\u65b9\u7a0b\u8bc4\u4f30<\/b><\/div><\/h2><\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color5);--awb-margin-top:15px;--awb-font-size:20px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:20;line-height:1.31;\"><div style=\"text-align: center;\"><b style=\"background-color: var(--awb-bg-color); color: var(--awb-color5); font-family: var(--h1_typography-font-family); font-size: 1em; font-style: var(--h1_typography-font-style,normal); letter-spacing: var(--h1_typography-letter-spacing); text-transform: var(--h1_typography-text-transform);\">\u7a81\u7834\u6570\u5b57\u548c\u5730\u57df\u7684\u754c\u9650<\/b><\/div><\/h2><\/div><div class=\"fusion-text fusion-text-2\"><p style=\"text-align: center; font-size: 19px;\" data-fusion-font=\"true\">\u7acb\u5373\u8054\u7edc\u6211\u4eec<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_5 2_5 fusion-flex-column\" style=\"--awb-padding-right:10px;--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:0px;--awb-spacing-right-large:4.8%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:4.8%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_padding-right:78px;--button_padding-left:78px;--button_margin-top:20px;\" target=\"_self\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e6%9f%a5%e8%af%a2%e8%af%84%e4%bc%b0%e6%9c%8d%e5%8a%a1\/\"><span class=\"fusion-button-text\">\u67e5\u8be2\u670d\u52a1<\/span><\/a><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"--button_padding-right:60px;--button_padding-left:60px;--button_margin-top:30px;\" target=\"_self\" href=\"https:\/\/greenco.valtech.app\/app\/241291851157962\" rel=\"noopener\"><span class=\"fusion-button-text\">\u65b9\u7a0b\u8bc4\u4f30App<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":23,"featured_media":6293,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[141,212],"tags":[142,181],"class_list":["post-6297","page","type-page","status-publish","has-post-thumbnail","hentry","category--cn","category-lsp-cn","tag--cn","tag-181"],"_links":{"self":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/pages\/6297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/comments?post=6297"}],"version-history":[{"count":3,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/pages\/6297\/revisions"}],"predecessor-version":[{"id":6301,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/pages\/6297\/revisions\/6301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/media\/6293"}],"wp:attachment":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/media?parent=6297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/categories?post=6297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/tags?post=6297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}