把握整条财务价值链的重要性很难想象,财会专业人士一方面肩负着法定报告职责,另一方面却对外部审计原则一知半解。管理会计师和财务分析师必须要对风险问题有所认识;支持财务决策或投资评估的人员应当精通基本的税务或监管问题,因为这些问题会影响项目的可行性。 It is hard to imagine the importance of grasping the entire financial value chain. Accounting professionals, on the one hand, shoulder the statutory reporting responsibilities while on the other, they understand the principles of external auditing. Management accountants and financial analysts must be aware of risk issues; those who support financial decisions or investment assessments should be well-versed in basic tax or regulatory issues that affect the project’s viability.