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海外动态：ACCA欢迎中小企业的迎绿色行动计划

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海外动态：ACCA欢迎中小企业的迎绿色行动计划
本文由高顿ACCA整理发布，转载请注明出处
It is time for SMEs to turn sustainability challenges into opportunities. Accountants can
make both the short and the long-term case for sustainability, says global accountancy
body
Despite the importance of small and medium-sized enterprises (SMEs) to the world
economy and their impact on social and environmental issues, they have until now been
marginalised in the debate on sustainability and corporate social responsibility.
This is why ACCA (the Association of Chartered Certified Accountants) has welcomed
the publication of the Green Action Plan for SMEs by the European Commission, which
highlights the potential benefits of them embracing sustainable business practice.
The global accountancy body hopes that this will lead to the adoption of concrete
SME-specific measures and approaches within sustainability.
Emmanouil Schizas, senior economic analyst at ACCA, says: 'Developing an SME
approach to sustainability in business practice, business support or public policy will rely on
understanding the dynamics of such a diverse sector. SMEs are indeed not scaled-down
versions of large organisations and their needs are extremely varied, even within the sector
itself. Any initiatives that would focus on engaging the SME sector should not only take
into account the differences between large companies and SMEs, but also the differences
between micro, small and medium-sized enterprises in this respect.'
'A crucial factor in engaging SMEs in the sustainability debate and practice will also be
the role of the owner-manager, given that most small businesses are both owned and
managed by the same individual. Compared with the bigger listed companies increasingly
under pressure by various stakeholders to report on their sustainability practices, the SME
owner-manager does not have to answer to shareholders and a board and thereby has
more freedom and power to implement sustainability practices – or to ignore them'
Emmanouil Schizas adds.
ACCA believes that because SMEs’ use of inputs - especially energy - is rarely optimal,
accountants – as among the most trusted business advisers - can play an important role in
helping them, to be more efficient.
Emmanouil Schizas however warns that: 'While the potential for savings can help
trigger an owner-manager’s interest, it will not always be large enough to make the case for
long-term investment or innovation. In fact, savings may accrue entirely to the business’
more powerful customers. The simplest types of efficiency savings may convey no
advantage at all if they are easy to replicate. Rather, the potential of sustainable practices
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电话：400-600-8011 网址：www.gaodun.cn

to overcome barriers to entry into large supply chains - including those of the government
itself - to trigger innovation and to help further engage the workforce, will matter more to
forward-looking owner-managers. This means that only the most well-rounded finance
professionals can make the full business case in a way that SMEs can relate to.'
Although SMEs are showing more and more willingness to understand their
sustainability impacts and how to make their business operations more sustainable, for
some, the mere thought of implementing a sustainability strategy too often equals
unwelcome additional costs. For ACCA, the Green Action Plan for SMEs, with its series of
proposals to help businesses exploiting the opportunities offered by the transition to the
green economy, is a step in the right direction.
'We especially commend the proposals on improving resource efficiency, on facilitating
access to finance for resource-related improvements in SMEs - namely through the Natural
Capital Financing Facility - on exploiting the opportunities of greener value chains, on
promoting green entrepreneurship - including in education and training - as well as
facilitating market access for green SMEs. The challenge will now be, as always, their
implementation' Emmanouil Schizas concludes.

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GEC GREEN-ENTREPRENEURSHIP

GEC GREEN-ENTREPRENEURSHIP

GEC GREEN-ENTREPRENEURSHIPGEC GREEN-ENTREPRENEURSHIP: Paving the Way for Sustainable BusinessIntroductionGreen entrepreneurship refers to a business approach that aims to address environmental challenges while also generating revenue. It involves creating products, services, and processes that have a positive impact on the environment and society. As the world faces increasing ecological and social concerns, green entrepreneurship has emerged as a vital force in driving sustainable development. This document will explore GEC (Green-Entrepreneurship Consortium) and its significant contributions to promoting green entrepreneurship globally.GEC at a GlanceThe Green-Entrepreneurship Consortium (GEC) is an international platform that brings together entrepreneurs, investors, academics, and policymakers in a collaborative effort to foster green entrepreneurship. Founded in 2010,GEC has been at the forefront of accelerating the shift towards sustainable business practices through various initiatives and programs.GEC's ObjectivesGEC operates with a set of clear objectives that guide its activities:1. Promoting awareness: GEC aims to raise awareness about the importance of green entrepreneurship and its potential for fostering sustainable development. By organizing conferences, workshops, and seminars, GEC educates entrepreneurs and the public about the benefits and opportunities associated with green business ventures.2. Facilitating networking: GEC provides a platform for entrepreneurs, investors, and experts to connect and collaborate. Through networking events and online forums, GEC facilitates meaningful partnerships that result in the exchange of knowledge, resources, and support.3. Supporting innovation: GEC recognizes the need for innovative solutions to environmental challenges. Theconsortium actively supports green entrepreneurs in developing and scaling up their innovative business ideas to drive sustainable change.4. Access to funding: GEC works towards increasing access to finance for green entrepreneurs. Through partnerships with investors and financial institutions, GEC helps entrepreneurs secure the necessary capital to implement their green business ideas.GEC's ImpactOver the years, GEC has made a significant impact on green entrepreneurship globally. Some key achievements include:1. Fostering a global network: GEC has successfully built a robust global network of green entrepreneurs, investors, and experts. This network facilitates the exchange of ideas, expertise, and resources, thereby fostering innovation and collaboration in the green business sector.2. Nurturing sustainable startups: GEC provides mentorship and guidance to aspiring green entrepreneurs. Through its startup incubation programs, GEC supports entrepreneurs inrefining their business models, securing funding, and navigating the challenges of starting a green business.3. Spurring innovation: GEC's initiatives have sparked innovation in various sectors, from renewable energy to sustainable agriculture. By encouraging entrepreneurs to think creatively and adopt sustainable practices, GEC has contributed to developing groundbreaking solutions to pressing environmental issues.4. Raising investment capital: GEC's efforts to connect green entrepreneurs with investors have resulted in increased investment in sustainable business ventures. This influx of capital has not only fueled the growth of green startups but has also validated the potential profitability of environmentally friendly businesses.Case StudiesTo illustrate the real-world impact of GEC's initiatives, let's look at two case studies:1. Solar Solutions Ltd: GEC's funding facilitation program helped Solar Solutions Ltd, a solar energy startup, secureinvestment from a venture capital firm. With the capital infusion, Solar Solutions expanded its operations, enabling more households and businesses to access clean and affordable solar energy solutions.2. Green Tech Innovators: GEC's incubation program supported Green Tech Innovators, a startup focused on developing sustainable packaging solutions. With mentorship and guidance from GEC, Green Tech Innovators refined their business model and secured strategic partnerships, resulting in the successful launch of eco-friendly packaging options.ConclusionThe Green-Entrepreneurship Consortium (GEC) has become a catalyst for driving sustainable business practices globally. Through its initiatives, GEC has successfully promoted green entrepreneurship, fostering environmental responsibility and generating economic growth. As the world continues to grapple with environmental challenges, organizations like GEC play a crucial role in paving the way for a more sustainable and prosperous future.。

全球认可ACCA的国家和地区

全球认可ACCA的国家和地区

全球认可ACCA的国家和地区一、欧洲地区1、英国及爱尔兰共和国ACCA专业资格得到英国及爱尔兰共和国的法律认可，赋予特许公认会计师(ACCA)在当地可以担任法定审计、破产管理、及商业投资顾问的法定工作。

ACCA专业资格得到英国皇室授予的皇家特许衔头。

特许公认会计师公会(ACCA)是英国及爱尔兰会计职业团体咨询委员会(CCAB)成员之一，其他成员是英格兰及威尔士特许会计师协会(ICAEW)、苏格兰特许会计师协会(ICAS)、爱尔兰特许会计师协会(ICAI)、英国特许管理会计师公会(CIMA)、及英国特许公共财务会计师公会(CIPFA)。

凡是得到英国会计职业团体咨询委员会(CCAB)成员会籍的专业会计师在英国及爱尔兰当地是享有同等的专业地位，属于英国及爱尔兰当地的合资格会计师。

可是，在英国及爱尔兰地区，只有特许公认会计师(ACCA)、英格兰及威尔士特许会计师(ACA)、苏格兰特许会计师(CA)、及爱尔兰特许会计师(CA)可以有权在当地担任法定审计、破产管理、及商业投资顾问的法定工作。

只要成为ACCA会员的5年后，以及符合一些特定条件，这样便可以成为英格兰及威尔士特许会计师协会会员(ACA)。

ACCA专业资格得到英国及爱尔兰地区认可为最少等同当地会计荣誉学士学位程度。

2、欧洲联盟(EU)、欧洲经济共同体(EEA)、及瑞士根据欧盟互认协定，ACCA专业资格得到欧洲联盟成员国、欧洲经济共同体国家成员国、及瑞士的法律认可，赋予特许公认会计师(ACCA)法定权力可以在当地执业。

可是，可享有此欧盟互认协定的特许公认会计师(ACCA)就必须是欧洲联盟成员国或欧洲经济共同体成员国或瑞士其中一国的公民。

3、土耳其ACCA与土耳其注册会计师协会(The Union of Chambers of Certified Public Accountants of Turkey)在2004年已经签定认可协议，ACCA会员符合一些特定条件便可以成为土耳其注册会计师(CPA)，土耳其注册会计师则可以透过应考 ACCA专业资格中的部份考试科目便可以成为特许公认会计师(ACCA)。

高顿ACCA大学生精英计划

高顿ACCA大学生精英计划

高顿财经ACCA大学生360°精英培养计划中国第一份未来国际金融财务精英360°塑造方案！与国际一流教学资源无缝接轨计划背景◆ACCA是希望未来从事金融财务工作的大学生在校期间最应该获取的资质！2013年，中国第一个“自由贸易区”在上海建立，伴随新一轮的国际经济交流大幕的拉开以及互联网金融时代的来临，中国对于持有国际资质的专业综合性金融财务人员的需求开始进入新一轮“井喷”时期，其中由李克强总理签字成立的中国最大民营投资公司“中民投”，就明确在其招聘信息中表明优先考虑ACCA等资质认证者。

一名大学生要进入国际金融财务的高级岗位、从众多普通财务专业毕业生中脱颖而出，持有一张权威的国际资质尤为重要。

在中国具有广泛影响力的金融财务证书中，ACCA资质是唯一可以供大学生在大一开始展开学习并在大学期间获得的证书，是大学生向金融财务领域进发含金量最高的敲门砖！◆ACCA持证人供不应求，ACCA成为目前中国财经教育最热门专业！目前在中国大陆地区仅有约5000名持有ACCA资质的会员，处于严重供不应求的稀缺状态。

他们中超过70%以上正在企业中担任主管以上管理岗位，从事金融财务相关的管理工作，平均年薪超过50万元。

他们大多是都就职于可口可乐、中国石化、华为、汇丰银行、“四大”会计师事务所等国际国内顶级企业中。

因此，ACCA目前已成为中国财经教育最热门专业，包括上海财经大学、中央财经大学、上海交通大学等顶级名校在内的80多所高校开设了ACCA专业方向。

这些学生大学四年的目标就是在毕业之前完成ACCA所有课程的学习。

什么是大学生精英计划？高顿财经ACCA大学生360°精英培养计划（简称大学生精英计划）是高顿财经联合ACCA公会、国内外30余所大学及商学院、数百家国内国际知名企业，历时三年资源整合打造的人才培养计划。

精英计划以国际化人才为培养目标，以ACCA全球统一考试体系为教学内容，以ACCA持证会员为授课师资，由ACCA认可雇主企业提供职业发展平台，并引入海外知名院校做为深造选择，培养中国未来最顶级的金融财务精英人才。

ACCA考试：信息系统与企业税收

ACCA考试：信息系统与企业税收

ACCA考试：信息系统与企业税收ACCA考试：信息系统与企业税收信息系统和企业税收是ACCA考试中的两个重要领域。

信息系统在当今数字化时代对企业的重要性不可忽视，而企业税收则是商业运作中必须考虑的重要因素。

本文将探讨信息系统如何影响企业税收，并提供一些实用的建议。

首先，信息系统对企业税收的影响主要表现在两个方面：税务合规和税务规划。

税务合规是指企业按照国家法律和税务政策的要求，合理、准确地申报纳税。

信息系统为企业提供了实时的财务数据和报表，使得企业可以更加有效地核实和申报税务。

企业可以利用信息系统提高数据的准确性和完整性，减少错误和遗漏，从而避免财务数据造假和偷税漏税的风险。

此外，信息系统还可以自动化核对税务和财务数据的一致性，提高审核的效率和准确性。

税务规划是指企业利用税收政策的优惠和合理的税收筹划，降低税务负担。

信息系统可以帮助企业更好地理解税收政策，并结合企业实际情况进行针对性的规划。

企业可以利用信息系统进行税收模拟和分析，比较不同方案的税收效益，并选择最适合的方案。

此外，信息系统还可以提供企业的实时财务数据和报表，为税务筹划提供支持和依据，帮助企业更好地规划税务。

在应对信息系统和企业税收的挑战时，以下几点是值得注意的。

首先，企业应确保信息系统的数据的准确性和完整性。

错误和遗漏可能导致不准确的税务申报和税务风险。

为此，企业应加强内部控制，建立适当的数据采集和处理流程，并定期进行数据核对和验证。

其次，企业应不断更新自己对税收政策的了解。

税收政策是持续变化的，企业应及时了解最新的税收政策和解读，尤其是与自己行业相关的政策。

企业可以通过与专业税务顾问合作，参加培训和研讨会等方式来加强对税收政策的了解。

再次，企业可以利用信息系统优势，进行税务规划。

企业应充分利用信息系统的分析和模拟功能，比较不同方案的税收效益，并选择最优方案。

此外，企业还可以利用信息系统进行税务风险管理，识别和解决可能存在的税务问题。