ACCA ACCA ( ) ACCA 22,600 42,500 7 ACCA 1904 ACCA ACCA ACCA 170 154,000 432,000 ACCA 80 8,400 Deloitte ) www. deloitte.com/cn/about Deloitte 150 200,000 21 13,500 1917 - - - -
3 4-5 6-7 8-9 / 10-15 / 16-18 / 19-24 25 26-30 3
ACCA ACCA ACCA 2012 ACCA ACCA (Helen Brand) OBE ACCA 4
ACCA ACCA ACCA (Norman Sze) 5
ACCA 2012 Finance leaders on sourcing success, ACCA, 2012, 1 ACCA ACCA 2012 249 1. 2. / ( / ) 3. 91% 1 6
4. / 5. / 8. 6. 7. 7
ACCA 249 60% / 21% 9% 10% 1 / / 50% / 20% 2 / 1 / (10%) (21%) (60%) (9%) 2 / / / * * * * * * * * * * 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 8
10 40% / 30 70% 1 / 30% 3 / 3 / 1 1 1 1 5 5 10 10 30 30 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 9
/ / / / / 40% / 50% 60% 70% / 20% 30% 4 70% 60% 60% 40% 60% 4 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 10
/ 5 / 5 / 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% / 11
50% 6 6 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 12
/ / / / 55% / / 45% / 45% / 7 7 60 50 40 30 20 10 0 / ( / ) / / / / / 13
/ 40% 10% 8 / 8 / 20% 6% 20% -5% 5% -6% -20% -20% 20% 6% 20% -5% 5% -5% 5% -20% 20% 6% 20% -5% 5% -6% -20% -20% 0% 10% 20% 30% 40% 50% 14
/ / 9 / 60% SLA58% EPS 28% 15% 17% 11% 36% 17% 10 / / 9 / - / 0% 10% 20% 30% 40% 50% 60% 10 / (SLA) - 0% 10% 20% 30% 40% 50% 60% / 15
/ 60% / 15% 20% / / 17% 11 / / 39% / 52% 12 11 / (17%) (15%) (20%) (48%) 12 52% 39% 2% 7% 16
/ / 13 / / 13 / 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% / 17
/ 14 / / 14 / / / 0% 10% 20% 30% 40% 50% 60% 70% 18
/ / / ( / ) 15 / 50% ERP 15 / / / / / / / 0% 10% 20% 30% 40% 50% 60% 70% / 19
/ / / 16 / / 60% 16 / / / / / / / 0% 10% 20% 30% 40% 50% 60% 70% 80% 20
17 / 40% / 17 / / 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% / 21
/ / 18 / / / / / 18 / 0% 10% 20% 30% 40% 50% 60% 70% 80% 22
70% 20% 10% / 19 / / 20 / 19 / 0% 10% 20% 30% 40% 50% 60% 20 / 0% 10% 20% 30% 40% 50% 60% / 23
/ 21 / / 22 / / / 21 / 0% 10% 20% 30% 40% 50% 60% 70% 80% 22 / 0% 10% 20% 30% 40% 50% 60% 70% 80% 24
ACCA 25
2009 2009 60 2008 235 70% 68 242 242 50% 26
ERP 2006 2007 70% 10% 20% 27
140 2006 7 28
2004 2008 2008 2012 25 17 45 2012 700 7,000 29
300 30
ACCA ACCA ACCA 2013 2 ACCA cn.accaglobal.com