{"id":10315,"date":"2022-02-17T10:00:14","date_gmt":"2022-02-17T02:00:14","guid":{"rendered":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/?p=10315"},"modified":"2026-09-17T19:53:35","modified_gmt":"2026-09-17T11:53:35","slug":"does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation","status":"publish","type":"post","link":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/","title":{"rendered":"\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f"},"content":{"rendered":"

\u81ea2002\u5e74\u300a\u85a9\u73ed\u65af \u2014 \u5967\u514b\u65af\u5229\u6cd5\u6848\u300b\u5728\u7f8e\u570b\u901a\u904e\u4ee5\u4f86\uff0c\u5f37\u5236\u8f2a\u63db\u6838\u6578\u5e2b\u5408\u5925\u4eba\u5df2\u6210\u70ba\u5168\u7403\u666e\u904d\u7684\u505a\u6cd5\u3002\u6b64\u6cd5\u6848\u7c21\u7a31\u70baSOX \uff0c\u5176\u76ee\u7684\u662f\u4fdd\u8b77\u6295\u8cc7\u8005\u514d\u65bc\u6f5b\u5728\u9020\u5047\u5e33\u7684\u98a8\u96aa\uff0c\u4e26\u6539\u5584\u4f01\u696d\u7684\u8ca1\u52d9\u62ab\u9732\u3002<\/p>\n

\u5728SOX\u901a\u904e\u5f8c\u4e00\u5e74\uff0c\u4e2d\u570b\u8b49\u52b5\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\u53ca\u8ca1\u653f\u90e8\u7c3d\u7f72\u4e86\u4e00\u9805\u898f\u5b9a\uff0c\u8981\u6c42\u4e0a\u5e02\u516c\u53f8\u5b9a\u671f\u8f2a\u63db\u6838\u6578\u5e2b\uff0c\u6b64\u9805\u5236\u5ea6\u88ab\u7a31\u70ba\u5f37\u5236\u5be9\u8a08\u8f2a\u63db\u5236\u3002\u8a72\u5236\u5ea6\u65e8\u5728\u9632\u6b62\u6838\u6578\u5e2b\u5408\u5925\u4eba\u9023\u7e8c\u4e94\u5e74\u4ee5\u4e0a\u70ba\u540c\u4e00\u5bb6\u4e0a\u5e02\u516c\u53f8\u670d\u52d9\uff0c\u540c\u6642\u7981\u6b62\u540c\u4e00\u6838\u6578\u5e2b\u5408\u5925\u4eba\u5728\u5169\u5e74\u51b7\u537b\u671f\u5c46\u6eff\u524d\u6062\u5fa9\u5411\u540c\u4e00\u5ba2\u6236\u63d0\u4f9b\u5be9\u8a08\u670d\u52d9\u3002<\/p>\n

\u96d6\u7136\u898f\u5b9a\u51fa\u53f0\u5df2\u670918\u5e74\uff0c\u4f46\u4eba\u5011\u5c0d\u65bc\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u57285\u5e74\u6838\u6578\u670d\u52d9\u7d50\u675f\u5f8c\uff0c\u5982\u4f55\u9078\u64c7\u65b0\u4e00\u4efb\u6838\u6578\u5e2b\u5408\u5925\u4eba\u6240\u77e5\u751a\u5c11\u3002\u540c\u6a23\u5730\uff0c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u63a1\u7528\u4e0d\u540c\u7684\u8f2a\u63db\u7b56\u7565\u9078\u64c7\u6838\u6578\u5e2b\uff0c\u6703\u5c0d\u7d93\u6fdf\u53ca\u6838\u6578\u8cea\u7d20\u9020\u6210\u54ea\u4e9b\u5f71\u97ff\uff0c\u4eba\u5011\u4ea6\u77e5\u4e4b\u751a\u5c11\u3002<\/p>\n

\u4e00\u7fa4\u5b78\u8005\u6c7a\u5b9a\u5c0d\u4e2d\u570b\u8907\u96dc\u7684\u6838\u6578\u5e2b\u8f2a\u63db\u6a21\u5f0f\u9032\u884c\u7814\u7a76\uff0c\u6aa2\u8996\u5373\u5c07\u96e2\u4efb\u8207\u5373\u5c07\u4e0a\u4efb\u7684\u6838\u6578\u5e2b\u4e4b\u9593\u662f\u5426\u5b58\u5728\u7dca\u5bc6\u7684\u4eba\u969b\u95dc\u4fc2\uff0c\u4ee5\u53ca\u9019\u4e9b\u806f\u7e6b\u53ef\u80fd\u5c0d\u5be9\u8a08\u8cea\u91cf\u548c\u6838\u6578\u5e2b\u8868\u73fe\u7522\u751f\u4f55\u7a2e\u5f71\u97ff\u3002<\/p>\n

\u9019\u9805\u7814\u7a76\u540d\u70ba\u300a\u6838\u6578\u5e2b\u5408\u5925\u4eba\u8f2a\u63db\u7684\u793e\u6703\u7db2\u7d61\u5206\u6790\u300b<\/a>\uff0c\u7531\u9999\u6e2f\u4e2d\u6587\u5927\u5b78\u5546\u5b78\u9662\u6559\u6388\u517c\u516c\u53f8\u6cbb\u7406\u4e2d\u5fc3\u4e3b\u4efb\u5433\u6771\u8f1d<\/a>\u3001\u7d10\u82ac\u862d\u7d00\u5ff5\u5927\u5b78\u6559\u6388Jeffrey Pittman\uff0c\u4ee5\u53ca\u4e2d\u592e\u8ca1\u7d93\u5927\u5b78\u8b1b\u5e2b\u738b\u6797\u5408\u4f5c\u9032\u884c\u3002<\/p>\n

\u4ed6\u5011\u6536\u96c6\u4e862003\u81f32015\u5e74\u671f\u9593\u7684\u5927\u91cf\u6578\u64da\uff0c\u4f86\u6e90\u5305\u62ecCSMAR \u6578\u64da\u5eab\uff08\u4e2d\u570b\u7d93\u6fdf\u91d1\u878d\u7814\u7a76\u6578\u64da\u5eab\uff09\u3001A\u80a1\u516c\u53f8\u5e74\u5831\u3001\u62db\u80a1\u66f8\uff0c\u53ca\u4e2d\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703\u7de8\u88fd\u7684\u4e00\u500b\u516c\u5171\u6703\u8a08\u5e2b\u8cc7\u6599\u5eab\u3002\u4ed6\u5011\u6311\u9078\u4e864,257\u5c0d\u5728\u4efb\u548c\u7e7c\u4efb\u6838\u6578\u5e2b\uff0c\u4ee5\u53ca53,046\u5c0d\u6f5b\u5728\u6838\u6578\u5e2b\u4eba\u9078\u4f5c\u70ba\u7814\u7a76\u5c0d\u8c61\u3002<\/p>\n

\u300c\u95dc\u4fc2\u300d\u78ba\u4fdd\u66f4\u5e73\u7a69<\/strong>\u4ea4\u63a5<\/strong><\/h3>\n

\u7814\u7a76\u4eba\u54e1\u627e\u5230\u5927\u91cf\u8b49\u64da\u8b49\u660e\uff0c\u8207\u4e0a\u4e00\u4efb\u6838\u6578\u5e2b\u6709\u66f4\u591a\u5718\u968a\u5408\u4f5c\u7d93\u9a57\u7684\u6838\u6578\u5e2b\uff0c\u5728\u8f2a\u63db\u6642\u8f03\u6709\u53ef\u80fd\u88ab\u6311\u9078\u63a5\u4efb\u3002\u63db\u8a00\u4e4b\uff0c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u66f4\u9858\u610f\u8003\u616e\u8207\u5373\u5c07\u96e2\u4efb\u7684\u6838\u6578\u5e2b\u6709\u5c08\u696d\u300c\u95dc\u4fc2\u300d\u7684\u4eba\u9078\u3002<\/p>\n

\u70ba\u4ec0\u9ebc\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u50be\u5411\u65bc\u628a\u9700\u8f2a\u63db\u4e4b\u8077\u4f4d\u5206\u6d3e\u4e88\u719f\u6089\u96e2\u4efb\u5408\u5925\u4eba\u7684\u6838\u6578\u5e2b\uff1f\u5433\u6559\u6388\u89e3\u91cb\uff0c\u9019\u7a2e\u504f\u597d\u6e90\u65bc\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5982\u4f55\u52d9\u5be6\u5730\u8655\u7406\u524d\u5f8c\u5169\u4efb\u4eba\u9078\u4e4b\u9593\u7684\u904e\u6e21\u60c5\u6cc1\u3002<\/p>\n

\u4ed6\u6307\u51fa\uff1a\u300c\u5728\u4e00\u5bb6\u5ba2\u6236\u516c\u53f8\u5de5\u4f5c\u4e865\u5e74\u7684\u6838\u6578\u5e2b\uff0c\u5c0d\u9019\u5bb6\u516c\u53f8\u7d2f\u7a4d\u4e86\u76f8\u7576\u591a\u7684\u77e5\u8b58\u3002\u9019\u7a2e\u91dd\u5c0d\u7279\u5b9a\u4f01\u696d\u7684\u77e5\u8b58\u662f\u8907\u96dc\u7684\uff0c\u6709\u6642\u662f\u5fae\u5999\u800c\u7121\u6cd5\u8a00\u50b3\u7684\u3002\u5982\u679c\u9019\u4f4d\u6838\u6578\u5e2b\u672c\u5df2\u8a8d\u8b58\u4e0b\u4e00\u4efb\u6838\u6578\u5e2b\uff0c\u90a3\u77e5\u8b58\u8f49\u79fb\u7684\u904e\u7a0b\u6703\u6bd4\u8ddf\u4e00\u500b\u964c\u751f\u4eba\u4ea4\u63a5\u9806\u5229\u5f97\u591a\u3002\u300d<\/p>\n

\"\"
\u7814\u7a76\u4eba\u54e1\u767c\u73fe\u5927\u91cf\u8b49\u64da\u8868\u660e\uff0c\u5728\u8f2a\u63db\u5de5\u4f5c\u6642\uff0c\u8207\u524d\u4efb\u5206\u4eab\u66f4\u591a\u5718\u968a\u5408\u4f5c\u7d93\u9a57\u7684\u6838\u6578\u5e2b\u66f4\u6709\u53ef\u80fd\u88ab\u9078\u4e2d\u3002<\/figcaption><\/figure>\n

\u300c\u5ba2\u6236\u516c\u53f8\u91cd\u8996\u9019\u7a2e\u5e73\u7a69\u7684\u4ea4\u63a5\u3002\u9996\u5148\uff0c\u4ed6\u5011\u6bcb\u9808\u627f\u53d7\u63db\u4eba\u5f8c\u5931\u53bb\u96e2\u4efb\u6838\u6578\u5e2b\u6240\u7d2f\u7a4d\u4e0b\u4f86\u7684\u77e5\u8b58\u3002\u5176\u6b21\uff0c\u4ed6\u5011\u4e0d\u9700\u984d\u5916\u652f\u4ed8\u5927\u7b46\u8cbb\u7528\uff0c\u4f86\u8b93\u6309\u5c0f\u6642\u6536\u8cbb\u7684\u6838\u6578\u5e2b\u82b1\u6642\u9593\u4e0a\u624b\u4e86\u89e3\u5be9\u8a08\u696d\u52d9\u3002\u300d<\/p>\n

\u7814\u7a76\u767c\u73fe\uff0c\u91dd\u5c0d\u6703\u8a08\u6d41\u7a0b\u8f03\u8907\u96dc\u7684\u516c\u53f8\uff0c\u8207\u5728\u4efb\u6838\u6578\u5e2b\u6709\u300c\u95dc\u4fc2\u300d\u7684\u4eba\u9078\u6709\u8f03\u5927\u6a5f\u6703\u88ab\u6307\u6d3e\u63a5\u66ff\u5176\u5de5\u4f5c\u3002\u6b64\u5916\uff0c\u82e5\u6240\u6709\u65b0\u4efb\u6838\u6578\u5e2b\u7684\u4eba\u9078\u5747\u5c0d\u76f8\u95dc\u516c\u53f8\u6c92\u6709\u4efb\u4f55\u4e86\u89e3\uff0c\u90a3\u9ebc\u8207\u5728\u4efb\u6838\u6578\u5e2b\u6709\u300c\u95dc\u4fc2\u300d\u7684\u4eba\u9078\u5c31\u6709\u8f03\u5927\u512a\u52e2\u6703\u88ab\u9078\u4e2d\u3002<\/p>\n

\u6838\u6578\u5e2b<\/strong>\u95dc\u4fc2<\/strong>\u6216\u6703<\/strong>\u5f71\u97ff\u5ba2\u89c0\u6027<\/strong><\/h3>\n

\u5118\u7ba1\u9078\u64c7\u8207\u5373\u5c07\u96e2\u4efb\u6838\u6578\u5e2b\u76f8\u719f\u7684\u4eba\u9078\u53ef\u80fd\u5c0d\u4f01\u696d\u6709\u5229\uff0c\u4f46\u9019\u7a2e\u505a\u6cd5\u5f15\u4f86\u4e00\u4e9b\u8cea\u7591\uff1a\u5169\u4f4d\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u300c\u95dc\u4fc2\u300d\u662f\u5426\u6703\u964d\u4f4e\u5be9\u8a08\u904e\u7a0b\u7684\u5ba2\u89c0\u6027\uff1f\u9019\u662f\u5426\u6709\u9055\u7576\u521d\u8a02\u7acbSOX\u5236\u5ea6\u53ca\u5176\u5728\u4e2d\u570b\u61c9\u7528\u7684\u539f\u610f\uff1f\u5433\u6559\u6388\u627f\u8a8d\uff0c\u9019\u4e9b\u662f\u5176\u7814\u7a76\u5718\u968a\u6240\u95dc\u5fc3\u7684\u554f\u984c\uff0c\u4ed6\u5011\u6c7a\u5b9a\u901a\u904e\u662f\u6b21\u7814\u7a76\u627e\u51fa\u7b54\u6848\u3002<\/p>\n

\u5433\u6559\u6388\u9053\uff1a\u300c\u6c92\u6709\u932f\uff0c\u76f8\u719f\u7684\u7e7c\u4efb\u4eba\u6216\u4e0d\u6703\u4ed4\u7d30\u5be9\u67e5\u524d\u4efb\u7684\u5de5\u4f5c\uff0c\u4ee5\u81f3\u6709\u8f03\u5c11\u6a5f\u6703\u5728\u6838\u6578\u904e\u7a0b\u4e2d\u767c\u73fe\u554f\u984c\u4e26\u4f5c\u51fa\u7cfe\u6b63\u3002\u672c\u4f86\u4e94\u5e74\u4efb\u671f\u5c46\u6eff\u63db\u4eba\uff0c\u53ef\u4ee5\u5e36\u4f86\u4e00\u7a2e\u300e\u65c1\u89c0\u8005\u6e05\u300f\u7684\u597d\u8655\uff0c\u4f46\u7576\u5169\u4efb\u6838\u6578\u5e2b\u95dc\u4fc2\u5bc6\u5207\uff0c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fbf\u53ef\u80fd\u7121\u6cd5\u53d7\u60e0\u65bc\u6b64\uff0c\u90a3\u6216\u6703\u4ee4\u8f2a\u63db\u5408\u5925\u4eba\u7684\u505a\u6cd5\u5f92\u52de\u7121\u529f\u3002\u300d<\/p>\n

\"\"
\u7814\u7a76\u767c\u73fe\uff0c\u8207\u73fe\u4efb\u6838\u6578\u5e2b\u5efa\u7acb\u95dc\u4fc2\u7684\u6838\u6578\u5e2b\u66f4\u6709\u53ef\u80fd\u88ab\u5206\u914d\u5230\u6709\u66f4\u8907\u96dc\u6703\u8a08\u9700\u6c42\u7684\u516c\u53f8\u9032\u884c\u8f2a\u63db\u3002<\/figcaption><\/figure>\n

\u4ed6\u7e8c\u6307\uff0c\u8058\u8acb\u76f8\u719f\u6838\u6578\u5e2b\u7684\u505a\u6cd5\u6703\u88ab\u8996\u4f5c\u70ba\u504f\u8892\u3002 \u9019\u53ef\u80fd\u6703\u59a8\u7919\u65b0\u4efb\u6838\u6578\u5e2b\u5c0d\u524d\u4efb\u7684\u5be9\u8a08\u5de5\u4f5c\u63d0\u51fa\u8cea\u7591\uff0c\u5f9e\u800c\u524a\u5f31\u65b0\u6838\u6578\u5e2b\u7684\u5ba2\u89c0\u6027\u6216\u7368\u7acb\u6027\u3002<\/p>\n

\u5433\u6559\u6388\u8868\u793a\uff0c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u70ba\u78ba\u4fdd\u524d\u5f8c\u5169\u4efb\u6838\u6578\u5e2b\u8f2a\u63db\u6642\u4ea4\u63a5\u9806\u66a2\uff0c\u6216\u6703\u5ffd\u7565\u5373\u5c07\u4e0a\u4efb\u7684\u4eba\u9078\u7684\u696d\u52d9\u6c34\u5e73\u3002\u9019\u53ef\u80fd\u5f71\u97ff\u5be9\u8a08\u8cea\u7d20\u3002<\/p>\n

\u5728\u4e0d\u72a7\u7272<\/strong>\u5be9\u8a08<\/strong>\u8cea<\/strong>\u7d20\u524d\u63d0\u4e0b\u5be6\u73fe\u66f4\u597d\u7684\u4ea4\u63a5<\/strong><\/h3>\n

\u7814\u7a76\u5718\u968a\u767c\u73fe\uff0c\u65b0\u820a\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u9ad8\u5ea6\u4e92\u4fe1\u4e0d\u50c5\u52a0\u5f37\u4e86\u91dd\u5c0d\u5ba2\u6236\u7684\u7279\u5b9a\u77e5\u8b58\u548c\u5c08\u9577\u7684\u4ea4\u63a5\uff0c\u800c\u4e14\u63d0\u9ad8\u4e86\u8f2a\u63db\u4e4b\u5f8c\u7684\u5be9\u8a08\u5831\u544a\u7684\u6e96\u78ba\u6027\u4ee5\u53ca\u5ba2\u6236\u6eff\u610f\u5ea6, \u5f9e\u800c\u6d88\u9664\u4e86\u4e0a\u8ff0\u4e4b\u6182\u616e\u3002<\/p>\n

\u5433\u6559\u6388\u8aaa\uff1a\u300c\u6839\u64da\u6211\u5011\u5c0d\u5be9\u8a08\u8cea\u7d20\u7684\u5206\u6790\uff0c\u6211\u5011\u6c92\u6709\u767c\u73fe\u4efb\u4f55\u8b49\u64da\u986f\u793a\u7576\u65b0\u5408\u5925\u4eba\u8207\u88ab\u8f2a\u63db\u7684\u5408\u5925\u4eba\u95dc\u4fc2\u5bc6\u5207\u6642\uff0c\u5be9\u8a08\u8cea\u7d20\u6703\u53d7\u5230\u5f71\u97ff\u3002\u300d\u4ed6\u6307\u51fa\uff0c\u4e8b\u5be6\u4e0a\uff0c\u7814\u7a76\u7684\u8b49\u64da\u8b49\u660e\uff0c\u7e7c\u4efb\u4eba\u8207\u5728\u4efb\u6838\u6578\u5e2b\u6709\u904e\u5718\u968a\u5408\u4f5c\u7d93\u9a57\uff0c\u5be6\u969b\u4e0a\u6703\u589e\u52a0\u5176\u767c\u51fa\u975e\u6a19\u610f\u898b\uff08Modified Audit Opinions\uff0cMAOs\uff09\u7684\u50be\u5411\u3002\u7576\u5ba2\u6236\u4f01\u696d\u5b58\u5728\u6703\u8a08\u6216\u62ab\u9732\u554f\u984c\u6642, \u6838\u6578\u5e2b\u901a\u5e38\u6703\u767c\u51faMAOs\u3002\u56e0\u6b64\uff0c\u7576\u7814\u7a76\u767c\u73fe\u7e7c\u4efb\u6838\u6578\u5e2b\u5be6\u969b\u4e0a\u767c\u4f48\u4e86\u66f4\u591aMAOs\u6642\uff0c\u9019\u610f\u5473\u8457\u8058\u7528\u300c\u76f8\u719f\u300d\u4eba\u9078\u7684\u505a\u6cd5\u4e0d\u6703\u640d\u5bb3\u65b0\u4e00\u4efb\u6838\u6578\u5e2b\u5728\u5be9\u8a08\u4e2d\u7684\u4e2d\u7acb\u6027\u548c\u8cea\u7d20\u3002<\/p>\n

\u5433\u6559\u6388\u8868\u793a\uff1a\u300c\u6211\u5011\u7684MAO\u5206\u6790\u986f\u793a\uff0c\u7576\u5373\u5c07\u4e0a\u4efb\u7684\u6838\u6578\u5e2b\u8207\u5728\u4efb\u6838\u6578\u5e2b\u6709\u5c08\u696d\u300e\u95dc\u4fc2\u300f\u6642\uff0c\u4ed6\u5011\u5be6\u969b\u4e0a\u5c31\u5ba2\u6236\u5373\u5c07\u51fa\u73fe\u7684\u8ca1\u52d9\u6216\u6703\u8a08\u554f\u984c\uff0c\u5411\u5e02\u5834\u63d0\u4f9b\u4e86\u66f4\u6e96\u78ba\u7684\u9810\u8b66\u4fe1\u865f\u3002\u300d<\/p>\n

\u76f8\u6bd4\u5176\u4ed6\u73fe\u6709\u6587\u737b\uff0c\u662f\u6b21\u7814\u7a76\u5c31\u5f37\u5236\u6027\u6838\u6578\u5e2b\u8f2a\u63db\u5236\u5ea6\u63d0\u51fa\u4e00\u7a2e\u66f4\u6b63\u9762\u7684\u65b0\u89c0\u9ede\u3002\u7814\u7a76\u627e\u5230\u4e86\u65b0\u8b49\u64da\u8b49\u5be6\u4e86\u4f01\u696d\u78ba\u5be6\u8f03\u50be\u5411\u8058\u7528\u8207\u5373\u5c07\u96e2\u4efb\u6838\u6578\u5e2b\u6709\u300e\u95dc\u4fc2\u300f\u7684\u4eba\u9078\u3002\u7814\u7a76\u4ea6\u6709\u52a9\u65bc\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5982\u4f55\u512a\u5316\u5176\u6838\u6578\u5e2b\u8f2a\u63db\u6a5f\u5236\uff0c\u4ee5\u7e7c\u7e8c\u4eab\u53d7\u8f2a\u63db\u6240\u5e36\u4f86\u7684\u597d\u8655\u540c\u6642\u78ba\u4fdd\u5be9\u8a08\u8cea\u7d20\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u5f37\u5236\u6027\u6838\u6578\u5e2b\u8f2a\u63db\u5236\u5ea6\u65e8\u5728\u9632\u6b62\u9020\u5047\u5e33\uff0c\u4f46\u5728\u4e2d\u570b\uff0c\u5373\u5c07\u96e2\u4efb\u8207\u5373\u5c07\u4e0a\u4efb\u7684\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u5bc6\u5207\u95dc\u4fc2\uff0c\u4ee4\u6709\u95dc\u5236\u5ea6\u4e4b\u6709\u6548\u6027\u6210\u7591<\/p>\n","protected":false},"author":36,"featured_media":10318,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[407],"tags":[324,325],"elevels":[],"features":[],"departments":[418],"class_list":["post-10315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-china-business-knowledge","tag-324","tag-325","departments-accountancy"],"acf":{"contributors":["956"],"paper":""},"yoast_head":"\n\u4e2d\u5927\u5546\u5b78\u9662 | \u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f<\/title>\n<meta name=\"description\" content=\"\u5f37\u5236\u6027\u6838\u6578\u5e2b\u8f2a\u63db\u5236\u5ea6\u65e8\u5728\u9632\u6b62\u9020\u5047\u5e33\uff0c\u4f46\u5728\u4e2d\u570b\uff0c\u5373\u5c07\u96e2\u4efb\u8207\u5373\u5c07\u4e0a\u4efb\u7684\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u5bc6\u5207\u95dc\u4fc2\uff0c\u4ee4\u6709\u95dc\u5236\u5ea6\u4e4b\u6709\u6548\u6027\u6210\u7591\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u4e2d\u5927\u5546\u5b78\u9662 | \u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f\" \/>\n<meta property=\"og:description\" content=\"\u5f37\u5236\u6027\u6838\u6578\u5e2b\u8f2a\u63db\u5236\u5ea6\u65e8\u5728\u9632\u6b62\u9020\u5047\u5e33\uff0c\u4f46\u5728\u4e2d\u570b\uff0c\u5373\u5c07\u96e2\u4efb\u8207\u5373\u5c07\u4e0a\u4efb\u7684\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u5bc6\u5207\u95dc\u4fc2\uff0c\u4ee4\u6709\u95dc\u5236\u5ea6\u4e4b\u6709\u6548\u6027\u6210\u7591\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/\" \/>\n<meta property=\"og:site_name\" content=\"\u4e2d\u5927\u5546\u5b78\u9662\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/cuhkbschool\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-17T02:00:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-17T11:53:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/auditor-rotation-front.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"bafadmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/\"},\"author\":{\"name\":\"bafadmin\",\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/#\\\/schema\\\/person\\\/250fd27ee54f174c3081d4b8b52f0579\"},\"headline\":\"\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f\",\"datePublished\":\"2022-02-17T02:00:14+00:00\",\"dateModified\":\"2026-09-17T11:53:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/\"},\"wordCount\":28,\"publisher\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/wp-content\\\/uploads\\\/auditor-rotation-front.jpg\",\"keywords\":[\"\u5433\u6771\u8f1d\",\"\u6838\u6578\u5e2b\u8f2a\u63db\"],\"articleSection\":[\"\u4e2d\u570b\u7d93\u5546\u667a\u6167\"],\"inLanguage\":\"zh-TW\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/\",\"url\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/\",\"name\":\"\u4e2d\u5927\u5546\u5b78\u9662 | \u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/wp-content\\\/uploads\\\/auditor-rotation-front.jpg\",\"datePublished\":\"2022-02-17T02:00:14+00:00\",\"dateModified\":\"2026-09-17T11:53:35+00:00\",\"description\":\"\u5f37\u5236\u6027\u6838\u6578\u5e2b\u8f2a\u63db\u5236\u5ea6\u65e8\u5728\u9632\u6b62\u9020\u5047\u5e33\uff0c\u4f46\u5728\u4e2d\u570b\uff0c\u5373\u5c07\u96e2\u4efb\u8207\u5373\u5c07\u4e0a\u4efb\u7684\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u5bc6\u5207\u95dc\u4fc2\uff0c\u4ee4\u6709\u95dc\u5236\u5ea6\u4e4b\u6709\u6548\u6027\u6210\u7591\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/#breadcrumb\"},\"inLanguage\":\"zh-TW\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/wp-content\\\/uploads\\\/auditor-rotation-front.jpg\",\"contentUrl\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/wp-content\\\/uploads\\\/auditor-rotation-front.jpg\",\"width\":1200,\"height\":700},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/#website\",\"url\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/\",\"name\":\"\u4e2d\u5927\u5546\u5b78\u9662\",\"description\":\"\u4e2d\u5927\u5546\u5b78\u9662\u662f\u4e16\u754c\u77e5\u540d\u5b78\u5e9c\uff0c\u4e5f\u662f\u4e9e\u6d32\u548c\u9999\u6e2f\u9818\u5148\u7684\u5546\u5b78\u9662\u4e4b\u4e00\u3002\u70ba\u57f9\u80b2\u5177\u9060\u898b\u53ca\u95dc\u61f7\u4e16\u754c\u7684\u74b0\u7403\u5546\u696d\u9818\u8896\uff0c\u6211\u5011\u63d0\u4f9b\u8c50\u5bcc\u591a\u5143\u7684\u8ab2\u7a0b\uff0c\u5305\u62ec\u5de5\u5546\u7ba1\u7406\u5b78\u58eb\uff08BBA\uff09\u3001\u5de5\u5546\u7ba1\u7406\u78a9\u58eb\uff08MBA\uff09\u3001\u884c\u653f\u4eba\u54e1\u5de5\u5546\u7ba1\u7406\u78a9\u58eb\uff08EMBA\uff09\u53ca\u5de5\u5546\u7ba1\u7406\u535a\u58eb\uff08DBA\uff09\u3002\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/#organization\"},\"alternateName\":\"\u9999\u6e2f\u4e2d\u6587\u5927\u5b78\u5546\u5b78\u9662\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-TW\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/#organization\",\"name\":\"\u4e2d\u5927\u5546\u5b78\u9662\",\"url\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/logo-cuhkbiz-site-zh_HK.png\",\"contentUrl\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/logo-cuhkbiz-site-zh_HK.png\",\"width\":100,\"height\":108,\"caption\":\"\u4e2d\u5927\u5546\u5b78\u9662\"},\"image\":{\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/cuhkbschool\",\"https:\\\/\\\/www.linkedin.com\\\/school\\\/3923680\\\/\",\"https:\\\/\\\/www.instagram.com\\\/cuhkbusinessschool\\\/\",\"https:\\\/\\\/mp.weixin.qq.com\\\/mp\\\/homepage?__biz=Mzg3NTEzODk2Mg==&hid=1&sn=78c602de82cbe1cde32bfd75fd39e841&pass_ticket=W1EltAtwvi1edHsGCnYeiMPjBnCOKfGT\\\/5YS39WpNEsWgF80vkFc0JaYNXJiA7em\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UC5FIKe0C-4Cy2afSb1HBTkw\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.bschool.cuhk.edu.hk\\\/chi\\\/#\\\/schema\\\/person\\\/250fd27ee54f174c3081d4b8b52f0579\",\"name\":\"bafadmin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u4e2d\u5927\u5546\u5b78\u9662 | \u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f","description":"\u5f37\u5236\u6027\u6838\u6578\u5e2b\u8f2a\u63db\u5236\u5ea6\u65e8\u5728\u9632\u6b62\u9020\u5047\u5e33\uff0c\u4f46\u5728\u4e2d\u570b\uff0c\u5373\u5c07\u96e2\u4efb\u8207\u5373\u5c07\u4e0a\u4efb\u7684\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u5bc6\u5207\u95dc\u4fc2\uff0c\u4ee4\u6709\u95dc\u5236\u5ea6\u4e4b\u6709\u6548\u6027\u6210\u7591","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/","og_locale":"zh_TW","og_type":"article","og_title":"\u4e2d\u5927\u5546\u5b78\u9662 | \u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f","og_description":"\u5f37\u5236\u6027\u6838\u6578\u5e2b\u8f2a\u63db\u5236\u5ea6\u65e8\u5728\u9632\u6b62\u9020\u5047\u5e33\uff0c\u4f46\u5728\u4e2d\u570b\uff0c\u5373\u5c07\u96e2\u4efb\u8207\u5373\u5c07\u4e0a\u4efb\u7684\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u5bc6\u5207\u95dc\u4fc2\uff0c\u4ee4\u6709\u95dc\u5236\u5ea6\u4e4b\u6709\u6548\u6027\u6210\u7591","og_url":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/","og_site_name":"\u4e2d\u5927\u5546\u5b78\u9662","article_publisher":"https:\/\/www.facebook.com\/cuhkbschool","article_published_time":"2022-02-17T02:00:14+00:00","article_modified_time":"2026-09-17T11:53:35+00:00","og_image":[{"width":1200,"height":700,"url":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/auditor-rotation-front.jpg","type":"image\/jpeg"}],"author":"bafadmin","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/#article","isPartOf":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/"},"author":{"name":"bafadmin","@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/#\/schema\/person\/250fd27ee54f174c3081d4b8b52f0579"},"headline":"\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f","datePublished":"2022-02-17T02:00:14+00:00","dateModified":"2026-09-17T11:53:35+00:00","mainEntityOfPage":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/"},"wordCount":28,"publisher":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/#organization"},"image":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/auditor-rotation-front.jpg","keywords":["\u5433\u6771\u8f1d","\u6838\u6578\u5e2b\u8f2a\u63db"],"articleSection":["\u4e2d\u570b\u7d93\u5546\u667a\u6167"],"inLanguage":"zh-TW"},{"@type":"WebPage","@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/","url":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/","name":"\u4e2d\u5927\u5546\u5b78\u9662 | \u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f","isPartOf":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/#primaryimage"},"image":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/auditor-rotation-front.jpg","datePublished":"2022-02-17T02:00:14+00:00","dateModified":"2026-09-17T11:53:35+00:00","description":"\u5f37\u5236\u6027\u6838\u6578\u5e2b\u8f2a\u63db\u5236\u5ea6\u65e8\u5728\u9632\u6b62\u9020\u5047\u5e33\uff0c\u4f46\u5728\u4e2d\u570b\uff0c\u5373\u5c07\u96e2\u4efb\u8207\u5373\u5c07\u4e0a\u4efb\u7684\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u5bc6\u5207\u95dc\u4fc2\uff0c\u4ee4\u6709\u95dc\u5236\u5ea6\u4e4b\u6709\u6548\u6027\u6210\u7591","breadcrumb":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/#breadcrumb"},"inLanguage":"zh-TW","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/"]}]},{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/#primaryimage","url":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/auditor-rotation-front.jpg","contentUrl":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/auditor-rotation-front.jpg","width":1200,"height":700},{"@type":"BreadcrumbList","@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-among-auditors-defeat-the-purpose-of-auditor-rotation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/"},{"@type":"ListItem","position":2,"name":"\u6838\u6578\u5e2b\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u5426\u6709\u9055\u8f2a\u63db\u5236\u5ea6\u4e4b\u521d\u8877\uff1f"}]},{"@type":"WebSite","@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/#website","url":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/","name":"\u4e2d\u5927\u5546\u5b78\u9662","description":"\u4e2d\u5927\u5546\u5b78\u9662\u662f\u4e16\u754c\u77e5\u540d\u5b78\u5e9c\uff0c\u4e5f\u662f\u4e9e\u6d32\u548c\u9999\u6e2f\u9818\u5148\u7684\u5546\u5b78\u9662\u4e4b\u4e00\u3002\u70ba\u57f9\u80b2\u5177\u9060\u898b\u53ca\u95dc\u61f7\u4e16\u754c\u7684\u74b0\u7403\u5546\u696d\u9818\u8896\uff0c\u6211\u5011\u63d0\u4f9b\u8c50\u5bcc\u591a\u5143\u7684\u8ab2\u7a0b\uff0c\u5305\u62ec\u5de5\u5546\u7ba1\u7406\u5b78\u58eb\uff08BBA\uff09\u3001\u5de5\u5546\u7ba1\u7406\u78a9\u58eb\uff08MBA\uff09\u3001\u884c\u653f\u4eba\u54e1\u5de5\u5546\u7ba1\u7406\u78a9\u58eb\uff08EMBA\uff09\u53ca\u5de5\u5546\u7ba1\u7406\u535a\u58eb\uff08DBA\uff09\u3002","publisher":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/#organization"},"alternateName":"\u9999\u6e2f\u4e2d\u6587\u5927\u5b78\u5546\u5b78\u9662","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-TW"},{"@type":"Organization","@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/#organization","name":"\u4e2d\u5927\u5546\u5b78\u9662","url":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/","logo":{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/#\/schema\/logo\/image\/","url":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/2025\/03\/logo-cuhkbiz-site-zh_HK.png","contentUrl":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/2025\/03\/logo-cuhkbiz-site-zh_HK.png","width":100,"height":108,"caption":"\u4e2d\u5927\u5546\u5b78\u9662"},"image":{"@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/cuhkbschool","https:\/\/www.linkedin.com\/school\/3923680\/","https:\/\/www.instagram.com\/cuhkbusinessschool\/","https:\/\/mp.weixin.qq.com\/mp\/homepage?__biz=Mzg3NTEzODk2Mg==&hid=1&sn=78c602de82cbe1cde32bfd75fd39e841&pass_ticket=W1EltAtwvi1edHsGCnYeiMPjBnCOKfGT\/5YS39WpNEsWgF80vkFc0JaYNXJiA7em","https:\/\/www.youtube.com\/channel\/UC5FIKe0C-4Cy2afSb1HBTkw"]},{"@type":"Person","@id":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/#\/schema\/person\/250fd27ee54f174c3081d4b8b52f0579","name":"bafadmin"}]}},"publishpress_future_action":{"enabled":false,"date":"2026-10-31 13:56:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/posts\/10315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/users\/36"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/comments?post=10315"}],"version-history":[{"count":1,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/posts\/10315\/revisions"}],"predecessor-version":[{"id":47377,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/posts\/10315\/revisions\/47377"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/media\/10318"}],"wp:attachment":[{"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/media?parent=10315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/categories?post=10315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/tags?post=10315"},{"taxonomy":"elevels","embeddable":true,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/elevels?post=10315"},{"taxonomy":"features","embeddable":true,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/features?post=10315"},{"taxonomy":"departments","embeddable":true,"href":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-json\/wp\/v2\/departments?post=10315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}