{"id":6205,"date":"2025-08-19T03:23:03","date_gmt":"2025-08-19T03:23:03","guid":{"rendered":"https:\/\/hk.valtech-valuation.com\/?p=6205"},"modified":"2025-08-19T03:23:03","modified_gmt":"2025-08-19T03:23:03","slug":"%e4%b8%ad%e5%9b%bd%e5%a4%a9%e7%84%b6%e6%b0%94%e5%85%ac%e5%8f%b8%e4%bc%81%e4%b8%9a%e8%af%84%e4%bc%b0","status":"publish","type":"post","link":"https:\/\/hk.valtech-valuation.com\/cn\/%e4%b8%ad%e5%9b%bd%e5%a4%a9%e7%84%b6%e6%b0%94%e5%85%ac%e5%8f%b8%e4%bc%81%e4%b8%9a%e8%af%84%e4%bc%b0\/","title":{"rendered":"\u65b9\u7a0b\u8bc4\u4f30\u5b8c\u6210\u4e86\u4e00\u5bb6\u4e2d\u56fd\u5929\u7136\u6c14\u516c\u53f8\u7684\u4f01\u4e1a\u8bc4\u4f30"},"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>\u5929\u7136\u6c14\u516c\u53f8\u7684\u4f01\u4e1a\u8bc4\u4f30<\/h2>\n<p>\u65b9\u7a0b\u8bc4\u4f30\u8fd1\u671f\u5b8c\u6210\u4e86\u4e00\u5bb6\u5728\u4e2d\u56fd\u8425\u4e1a\u7684\u5929\u7136\u6c14\u516c\u53f8\u7684\u4f01\u4e1a\u8bc4\u4f30\u3002<\/p>\n<p>\u8be5\u516c\u53f8\u662f\u4e00\u5bb6\u5728\u5929\u7136\u6c14\u53ca\u80fd\u6e90\u9886\u57df\u62e5\u6709\u60a0\u4e45\u7ecf\u8425\u5386\u53f2\u7684\u4e2d\u56fd\u4f01\u4e1a\uff0c\u672c\u6b21\u8bc4\u4f30\u4e3b\u8981\u7528\u4e8e\u5e74\u5ea6\u8d44\u4ea7\u51cf\u503c\u6d4b\u8bd5\u3002\u6839\u636e\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u7b2c36\u53f7(HKAS 36)\uff0c\u6211\u4eec\u63a1\u7528\u4e86\u8d34\u73b0\u73b0\u91d1\u6d41\u5206\u6790\u6cd5\u6765\u8ba1\u7b97\u8be5\u516c\u53f8\u73b0\u91d1\u4ea7\u751f\u5355\u4f4d\u7684\u4f7f\u7528\u4ef7\u503c(VIU)\u3002\u6211\u4eec\u4e0e\u516c\u53f8\u7ba1\u7406\u56e2\u961f\u8fdb\u884c\u4e86\u6df1\u5165\u8ba8\u8bba\uff0c\u786e\u4fdd\u8bc4\u4f30\u7ed3\u679c\u65e2\u7b26\u5408\u7ba1\u7406\u56e2\u961f\u9884\u671f\uff0c\u4ea6\u7b26\u5408\u884c\u4e1a\u73b0\u72b6\u3002\u51ed\u85c9\u6211\u4eec\u5bf9\u7ba1\u7406\u5c42\u8d22\u52a1\u9884\u6d4b\u5408\u7406\u6027\u7684\u4e13\u4e1a\u652f\u6301\uff0c\u8be5\u8bc4\u4f30\u987a\u5229\u5b8c\u6210\uff0c\u4e14\u672a\u6536\u5230\u5ba1\u8ba1\u5e08\u7684\u8fdb\u4e00\u6b65\u610f\u89c1\u3002<\/p>\n<p>\u5728\u8fd9\u7c7b\u8d44\u4ea7\u51cf\u503c\u6d4b\u8bd5\u8bc4\u4f30\u4e2d\uff0c\u8bc1\u660e\u4e00\u4e9b\u91cd\u8981\u7684\u57fa\u672c\u5047\u8bbe\u662f\u975e\u5e38\u5173\u952e\u7684\uff0c\u8fd9\u53ef\u4ee5\u8ba9\u516c\u53f8\u66f4\u6709\u51c6\u5907\u5730\u56de\u5e94\u76d1\u5bdf\u8005\u7684\u6f5c\u5728\u6311\u6218\u3002\u8bc4\u4f30\u5e08\u5728\u6b64\u7c7b\u4f30\u503c\u4e2d\u626e\u6f14\u7684\u91cd\u8981\u89d2\u8272\u4e4b\u4e00\u662f\u63d0\u4f9b\u4e13\u4e1a\u7684\u5e02\u573a\u7814\u7a76\u4ee5\u652f\u6301\u8fd9\u4e9b\u57fa\u672c\u5047\u8bbe\u3002<\/p>\n<p>\u82e5\u73b0\u91d1\u4ea7\u751f\u5355\u4f4d\u9884\u671f\u5c06\u4ea7\u751f\u5fae\u91cf\u7684\u73b0\u91d1\u6d41\u800c\u5bfc\u81f4\u91cd\u5927\u51cf\u503c\uff0c \u987b\u6ce8\u610fHKAS 36\u8fd8\u8981\u6c42\u4f01\u4e1a\u5728\u8ba1\u7b97\u53ef\u56de\u6536\u4ef7\u503c\u65f6\uff0c\u9700\u8981\u540c\u65f6\u8003\u8651\u51cf\u53bb\u5904\u7f6e\u6210\u672c\u7684\u516c\u5141\u4ef7\u503c(FVLCD)\u3002\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u73b0\u91d1\u6d41\u4e0d\u591a\u53ef\u80fd\u662f\u7531\u4e8e\u516c\u53f8\u7684\u7ba1\u7406\u4e0d\u5584\u6216\u7f3a\u4e4f\u534f\u540c\u6548\u5e94\uff0c\u53cd\u800c\u5e02\u573a\u5bf9\u7c7b\u4f3c\u8d44\u4ea7\u8f83\u4e50\u89c2\u5e76\u5c55\u793a\u51fa\u4e0d\u4fd7\u7684\u4f30\u503c\u500d\u6570\u3002\u8fd9\u65f6\u5019\uff0c\u63a1\u7528\u5e02\u573a\u6cd5\u8ba1\u7b97FVLCD\u5c31\u53ef\u80fd\u4f1a\u5f97\u5230\u8f83\u9ad8\u7684\u53ef\u56de\u6536\u4ef7\u503c\u3002\u5982\u679c\u5e02\u573a\u6709\u5ba2\u89c2\u8bc1\u636e\u652f\u6301\uff0c\u8bc4\u4f30\u5e08\u5728\u8fd9\u7c7b\u68d8\u624b\u60c5\u51b5\u4e2d\u4fbf\u6709\u53ef\u80fd\u5e2e\u52a9\u516c\u53f8\u907f\u514d\u8fc7\u5ea6\u51cf\u503c\u800c\u5bfc\u81f4\u516c\u53f8\u7684\u635f\u5931\u3002\u65b9\u7a0b\u8bc4\u4f30\u5728\u5904\u7406\u6b64\u7c7b\u4f30\u503c\u65b9\u9762\u62e5\u6709\u4e30\u5bcc\u7ecf\u9a8c\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":"<p>\u65b9\u7a0b\u8bc4\u4f30\u8fd1\u671f\u534f\u52a9\u4e00\u5bb6\u4e2d\u56fd\u5929\u7136\u6c14\u516c\u53f8\u6267\u884c\u5e74\u5ea6\u51cf\u503c\u6d4b\u8bd5\uff0c\u4f9d\u636eHKAS 36\u89c4\u8303\uff0c\u900f\u8fc7\u4e13\u4e1a\u73b0\u91d1\u6d41\u5206\u6790\u4e0e\u5e02\u573a\u6570\u636e\u6bd4\u5bf9\uff0c\u786e\u4fdd\u8bc4\u4f30\u7ed3\u679c\u7b26\u5408\u76d1\u7ba1\u4e0e\u5ba1\u8ba1\u6807\u51c6\u3002<\/p>\n","protected":false},"author":23,"featured_media":6202,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[141,155],"tags":[142,147],"class_list":{"0":"post-6205","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category--cn","9":"tag--cn"},"_links":{"self":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts\/6205","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"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=6205"}],"version-history":[{"count":7,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts\/6205\/revisions"}],"predecessor-version":[{"id":6214,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts\/6205\/revisions\/6214"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/media\/6202"}],"wp:attachment":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/media?parent=6205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/categories?post=6205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/tags?post=6205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}