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金融资产减值准则的国际进展、评价与研究启示一、本文概述Overviewofthisarticle随着全球金融市场的不断发展和深化,金融资产减值问题逐渐成为会计和金融领域的热点和难点。金融资产减值准则的制定和实施,对于维护金融市场的公平、透明和稳定,保护投资者的合法权益,以及促进金融业的健康发展具有重要意义。本文旨在全面梳理和评述金融资产减值准则的国际进展,深入探讨其背后的理论逻辑和实践应用,以期为我国金融资产减值准则的制定和完善提供有益的参考和启示。Withthecontinuousdevelopmentanddeepeningofglobalfinancialmarkets,theissueofimpairmentoffinancialassetshasgraduallybecomeahotanddifficulttopicinthefieldsofaccountingandfinance.Theformulationandimplementationoffinancialassetimpairmentstandardsareofgreatsignificanceformaintainingfairness,transparency,andstabilityinthefinancialmarket,protectingthelegitimaterightsandinterestsofinvestors,andpromotingthehealthydevelopmentofthefinancialindustry.Thisarticleaimstocomprehensivelyreviewandevaluatetheinternationalprogressoffinancialassetimpairmentstandards,deeplyexplorethetheoreticallogicandpracticalapplicationsbehindthem,inordertoprovideusefulreferencesandinspirationsfortheformulationandimprovementoffinancialassetimpairmentstandardsinChina.文章首先回顾了金融资产减值准则的发展历程,分析了其背后的经济、金融和会计背景。在此基础上,文章重点介绍了国际财务报告准则(IFRS)和美国公认会计准则(GAAP)在金融资产减值方面的最新进展和变化,包括减值测试的方法、减值损失的计量、减值信息的披露等方面的内容。文章还对这些准则的变化进行了深入的评价,分析了其对于金融企业财务报表的影响,以及对于投资者和监管机构的决策的影响。Thearticlefirstreviewsthedevelopmentprocessoffinancialassetimpairmentstandardsandanalyzestheeconomic,financial,andaccountingbackgroundsbehindthem.Onthisbasis,thearticlefocusesonintroducingthelatestdevelopmentsandchangesintheimpairmentoffinancialassetsunderInternationalFinancialReportingStandards(IFRS)andGenerallyAcceptedAccountingPrinciples(GAAP)intheUnitedStates,includingmethodsofimpairmenttesting,measurementofimpairmentlosses,disclosureofimpairmentinformation,andotheraspects.Thearticlealsoprovidesanin-depthevaluationofthechangesinthesestandards,analyzingtheirimpactonthefinancialstatementsoffinancialenterprises,aswellastheirimpactonthedecisionsofinvestorsandregulatoryagencies.文章结合我国的实际情况,探讨了金融资产减值准则的制定和完善方向。文章认为,我国应该借鉴国际先进经验,完善金融资产减值准则,提高减值测试的准确性和客观性,加强减值信息的披露和透明度,从而更好地保护投资者的合法权益,促进金融市场的健康发展。文章也指出了未来研究的方向和重点,以期为我国金融资产减值准则的进一步发展和完善提供有益的参考和启示。ThearticleexploresthedirectionofformulatingandimprovingfinancialassetimpairmentstandardsbasedontheactualsituationinChina.ThearticlebelievesthatChinashouldlearnfromadvancedinternationalexperience,improvetheimpairmentcriteriaforfinancialassets,enhancetheaccuracyandobjectivityofimpairmenttesting,strengthenthedisclosureandtransparencyofimpairmentinformation,inordertobetterprotectthelegitimaterightsandinterestsofinvestorsandpromotethehealthydevelopmentofthefinancialmarket.Thearticlealsopointsoutthedirectionandfocusoffutureresearch,inordertoprovideusefulreferenceandinspirationforthefurtherdevelopmentandimprovementofChina'sfinancialassetimpairmentstandards.二、国际金融资产减值准则的发展历程TheDevelopmentHistoryofInternationalFinancialAssetImpairmentStandards随着全球金融市场的不断发展和金融创新的不断涌现,金融资产减值问题逐渐引起了国际社会的广泛关注。国际金融资产减值准则的发展历程可以追溯到20世纪90年代,当时国际会计准则委员会(IASC)开始着手制定相关准则。Withthecontinuousdevelopmentofglobalfinancialmarketsandtheemergenceoffinancialinnovation,theissueofimpairmentoffinancialassetshasgraduallyattractedwidespreadattentionfromtheinternationalcommunity.Thedevelopmentprocessofinternationalfinancialassetimpairmentstandardscanbetracedbacktothe1990s,whentheInternationalAccountingStandardsCommittee(IASC)begantoformulaterelevantstandards.在初始阶段,国际会计准则委员会(IASC)发布了《国际会计准则第39号——金融工具:确认和计量》(IAS39),该准则为金融资产的确认、计量和减值提供了初步的指导。然而,随着金融市场的日益复杂和金融工具的不断创新,IAS39逐渐显示出其局限性和不足。Intheinitialstage,theInternationalAccountingStandardsBoard(IASC)issuedInternationalAccountingStandard39-FinancialInstruments:RecognitionandMeasurement(IAS39),whichprovidespreliminaryguidancefortherecognition,measurement,andimpairmentoffinancialassets.However,withtheincreasingcomplexityoffinancialmarketsandthecontinuousinnovationoffinancialinstruments,IAS39hasgraduallyshownitslimitationsandshortcomings.为了应对这些挑战,国际财务报告准则委员会(IFRS)在2009年发布了《国际财务报告准则第9号——金融工具》(IFRS9),该准则对金融资产的分类、计量和减值进行了全面改革。IFRS9引入了预期损失模型,要求金融机构在金融资产初始确认时即评估其预期信用损失,并计提相应的减值准备。这一改革旨在提高金融机构对金融资产减值风险的敏感性和前瞻性。Toaddressthesechallenges,theInternationalFinancialReportingStandardsBoard(IFRS)issuedInternationalFinancialReportingStandard9-FinancialInstruments(IFRS9)in2009,whichcomprehensivelyreformedtheclassification,measurement,andimpairmentoffinancialassets.IFRS9introducestheexpectedlossmodel,whichrequiresfinancialinstitutionstoassesstheirexpectedcreditlossesattheinitialrecognitionoffinancialassetsandmakecorrespondingimpairmentprovisions.Thisreformaimstoincreasethesensitivityandforesightoffinancialinstitutionstowardstheriskofimpairmentoffinancialassets.然而,预期损失模型的实施也面临着一系列挑战和争议。一方面,预期损失模型的复杂性和主观性使得其在实际应用中存在一定的困难;另一方面,预期损失模型是否能够真实反映金融资产减值风险也存在一定的争议。However,theimplementationoftheexpectedlossmodelalsofacesaseriesofchallengesandcontroversies.Ontheonehand,thecomplexityandsubjectivityoftheexpectedlossmodelmakeitdifficulttoapplyinpractice;Ontheotherhand,thereisalsosomecontroversyoverwhethertheexpectedlossmodelcantrulyreflecttheimpairmentriskoffinancialassets.为了不断完善和改进国际金融资产减值准则,国际财务报告准则委员会(IFRS)持续关注金融市场的发展动态,并根据实际情况对准则进行修订和更新。未来,随着金融市场的不断发展和金融创新的不断推进,国际金融资产减值准则将继续面临新的挑战和机遇。Inordertocontinuouslyimproveandperfecttheinternationalfinancialassetimpairmentstandards,theInternationalFinancialReportingStandardsBoard(IFRS)continuestomonitorthedevelopmentdynamicsoffinancialmarketsandreviseandupdatethestandardsbasedonactualsituations.Inthefuture,withthecontinuousdevelopmentoffinancialmarketsandthecontinuouspromotionoffinancialinnovation,internationalfinancialassetimpairmentstandardswillcontinuetofacenewchallengesandopportunities.总体而言,国际金融资产减值准则的发展历程是一个不断适应金融市场发展和金融创新的过程。从最初的IAS39到现行的IFRS9,国际会计准则制定机构一直致力于提高金融资产减值会计的准确性和透明度,以更好地保护投资者的利益和维护金融市场的稳定。然而,随着金融市场的不断发展和金融创新的不断涌现,国际金融资产减值准则仍需不断完善和改进,以更好地应对新的挑战和机遇。Overall,thedevelopmentprocessofinternationalfinancialassetimpairmentstandardsisacontinuousadaptationtothedevelopmentoffinancialmarketsandfinancialinnovation.FromtheinitialIAS39tothecurrentIFRS9,internationalaccountingstandardsettinginstitutionshavebeencommittedtoimprovingtheaccuracyandtransparencyoffinancialassetimpairmentaccounting,inordertobetterprotecttheinterestsofinvestorsandmaintainthestabilityoffinancialmarkets.However,withthecontinuousdevelopmentoffinancialmarketsandtheemergenceoffinancialinnovation,internationalfinancialassetimpairmentstandardsstillneedtobecontinuouslyimprovedandperfectedtobetterrespondtonewchallengesandopportunities.三、国际金融资产减值准则的主要内容和特点Themaincontentandcharacteristicsofinternationalfinancialassetimpairmentstandards随着全球金融市场的日益复杂化和全球化,国际金融资产减值准则的制定和实施显得尤为重要。国际财务报告准则(IFRS)在金融资产减值方面的规定,尤其是IFRS9“金融工具”,为全球的上市公司和非上市公司提供了统一的指导原则。这些准则的主要内容和特点体现在以下几个方面。Withtheincreasingcomplexityandglobalizationofglobalfinancialmarkets,thedevelopmentandimplementationofinternationalfinancialassetimpairmentstandardshavebecomeparticularlyimportant.TheprovisionsofInternationalFinancialReportingStandards(IFRS)onimpairmentoffinancialassets,especiallyIFRS9onfinancialinstruments,provideunifiedguidingprinciplesforbothlistedandnonlistedcompaniesworldwide.Themaincontentandcharacteristicsoftheseguidelinesarereflectedinthefollowingaspects.预期损失模型:IFRS9引入了预期损失模型,要求主体在金融资产初始确认时即评估其预期信用损失,并随后进行定期评估。这种模型相较于之前的已发生损失模型,更能及时、充分地反映金融资产的风险状况。Expectedlossmodel:IFRS9introducestheexpectedlossmodel,whichrequiresentitiestoevaluatetheirexpectedcreditlossesattheinitialrecognitionoffinancialassetsandsubsequentlyconductregularevaluations.Comparedtopreviouslossmodels,thismodelcanmoretimelyandfullyreflecttheriskstatusoffinancialassets.三阶段划分:根据金融资产的信用风险状况,IFRS9将其划分为三个阶段,每个阶段的减值准备计提要求和方式都有所不同。这种划分方式增强了准则的灵活性和可操作性。Threestagedivision:Basedonthecreditriskstatusoffinancialassets,IFRS9dividesthemintothreestages,withdifferentrequirementsandmethodsforimpairmentprovisionineachstage.Thisdivisionmethodenhancestheflexibilityandoperabilityofthecriteria.前瞻性信息的重要性:预期损失模型的实施要求主体更加关注前瞻性信息,如经济环境、行业趋势等,以评估金融资产的预期信用损失。这有助于提升财务信息的质量和透明度。Theimportanceofforward-lookinginformation:Theimplementationofexpectedlossmodelsrequiresentitiestopaymoreattentiontoforward-lookinginformation,suchaseconomicenvironment,industrytrends,etc.,inordertoevaluatetheexpectedcreditlossesoffinancialassets.Thishelpstoimprovethequalityandtransparencyoffinancialinformation.减值测试的简化:对于某些低风险的金融资产,IFRS9允许主体采用简化的减值测试方法,这在一定程度上减轻了企业的报告负担。Simplificationofimpairmenttesting:Forcertainlow-riskfinancialassets,IFRS9allowsentitiestoadoptsimplifiedimpairmenttestingmethods,whichtosomeextentreducesthereportingburdenonenterprises.与国际会计准则的趋同:IFRS9的制定和实施推动了国际会计准则的趋同,增强了各国之间财务信息的可比性和互操作性。ConvergencewithInternationalAccountingStandards:TheformulationandimplementationofIFRS9havepromotedtheconvergenceofinternationalaccountingstandards,enhancingthecomparabilityandinteroperabilityoffinancialinformationamongcountries.国际金融资产减值准则在预期损失模型、三阶段划分、前瞻性信息的重视、减值测试的简化和国际会计准则的趋同等方面展现了其主要内容和特点。这些准则的制定和实施对于提高全球金融市场的透明度和稳定性具有重要意义。对于我国的会计准则制定和实务操作也提供了有益的参考和启示。TheInternationalFinancialAssetImpairmentStandardsdemonstratetheirmaincontentandcharacteristicsinareassuchasexpectedlossmodels,three-stageclassification,emphasisonforward-lookinginformation,simplificationofimpairmenttesting,andconvergenceofinternationalaccountingstandards.Theformulationandimplementationoftheseguidelinesareofgreatsignificanceforimprovingthetransparencyandstabilityofglobalfinancialmarkets.ThisalsoprovidesusefulreferenceandinspirationfortheformulationandpracticaloperationofaccountingstandardsinChina.四、国际金融资产减值准则的评价EvaluationofInternationalFinancialAssetImpairmentStandards随着全球经济的深度融合和金融市场的不断创新,金融资产减值准则的国际协调与统一显得尤为重要。国际金融资产减值准则的评价,主要可以从以下几个方面进行。Withthedeepintegrationoftheglobaleconomyandthecontinuousinnovationoffinancialmarkets,theinternationalcoordinationandunificationoffinancialassetimpairmentstandardshavebecomeparticularlyimportant.Theevaluationofinternationalfinancialassetimpairmentstandardscanmainlybecarriedoutfromthefollowingaspects.从准则制定的角度看,国际金融资产减值准则在规范金融资产减值测试、减值计提等方面,提供了明确、具体的指导,增强了减值计提的一致性和可比性。这不仅有助于防范和化解金融风险,也有助于提高金融市场的透明度和稳定性。Fromtheperspectiveofstandardformulation,theInternationalFinancialAssetImpairmentStandardsprovideclearandspecificguidanceinregulatingfinancialassetimpairmenttesting,impairmentprovision,andotheraspects,enhancingtheconsistencyandcomparabilityofimpairmentprovision.Thisnotonlyhelpstopreventandresolvefinancialrisks,butalsoenhancesthetransparencyandstabilityoffinancialmarkets.从实际操作的角度看,国际金融资产减值准则的实施,对金融机构的风险管理能力和内部控制体系提出了更高的要求。金融机构需要建立健全的风险管理制度,完善内部控制流程,以确保金融资产减值计提的准确性和及时性。同时,这也促进了金融机构风险管理水平的提升和风险管理文化的形成。Fromapracticalperspective,theimplementationofinternationalfinancialassetimpairmentstandardshasputforwardhigherrequirementsfortheriskmanagementcapabilitiesandinternalcontrolsystemsoffinancialinstitutions.Financialinstitutionsneedtoestablishsoundriskmanagementsystemsandimproveinternalcontrolprocessestoensuretheaccuracyandtimelinessofimpairmentprovisionsforfinancialassets.Atthesametime,thisalsopromotestheimprovementofriskmanagementlevelandtheformationofriskmanagementcultureinfinancialinstitutions.然而,国际金融资产减值准则也存在一些问题和挑战。一方面,由于金融市场的复杂性和多变性,准则的制定往往难以完全适应市场变化的需要。另一方面,由于不同国家和地区的经济环境、金融市场发展程度等存在差异,准则的实施也可能面临一定的困难和挑战。However,therearealsosomeissuesandchallengeswithinternationalfinancialassetimpairmentstandards.Ontheonehand,duetothecomplexityandvariabilityoffinancialmarkets,theformulationofstandardsoftenfindsitdifficulttofullyadapttotheneedsofmarketchanges.Ontheotherhand,duetodifferencesineconomicenvironmentsandfinancialmarketdevelopmentlevelsamongdifferentcountriesandregions,theimplementationoftheguidelinesmayalsofacecertaindifficultiesandchallenges.因此,对于国际金融资产减值准则的评价,我们既要看到其在规范金融市场、防范金融风险等方面的重要作用,也要关注其实施过程中可能存在的问题和挑战。未来,随着金融市场的不断发展和创新,我们需要进一步完善金融资产减值准则,提高其适应性和可操作性,以更好地服务于全球金融市场的健康稳定发展。Therefore,fortheevaluationofinternationalfinancialassetimpairmentstandards,weshouldnotonlyrecognizetheirimportantroleinregulatingfinancialmarketsandpreventingfinancialrisks,butalsopayattentiontothepossibleproblemsandchallengesintheirimplementationprocess.Inthefuture,withthecontinuousdevelopmentandinnovationoffinancialmarkets,weneedtofurtherimprovetheimpairmentcriteriaforfinancialassets,enhancetheiradaptabilityandoperability,inordertobetterservethehealthyandstabledevelopmentofglobalfinancialmarkets.五、国际金融资产减值准则对我国的影响和启示TheImpactandInspirationofInternationalFinancialAssetImpairmentStandardsonChina随着国际金融资产减值准则的不断发展与完善,我国在这一领域的会计准则也面临着诸多挑战与机遇。国际金融资产减值准则的变革不仅为我国提供了更先进的会计理念和方法,同时也对我国会计准则的制定和实施提出了更高的要求。Withthecontinuousdevelopmentandimprovementofinternationalfinancialassetimpairmentstandards,China'saccountingstandardsinthisfieldalsofacemanychallengesandopportunities.ThetransformationofinternationalfinancialassetimpairmentstandardsnotonlyprovidesChinawithmoreadvancedaccountingconceptsandmethods,butalsoputsforwardhigherrequirementsfortheformulationandimplementationofaccountingstandardsinChina.国际金融资产减值准则的变革对我国的影响主要体现在以下几个方面。新准则的实施有助于提升我国金融行业的风险管理水平。新准则要求更加精确地计量金融资产减值,这将促使我国金融机构更加关注资产质量,加强风险管理,提高风险抵御能力。新准则有助于提升我国金融行业的国际竞争力。随着我国金融市场的不断开放,与国际接轨的会计准则将有助于提高我国金融行业的透明度,增强国际投资者的信心,从而吸引更多国际资本进入我国市场。TheimpactofthereformofinternationalfinancialassetimpairmentstandardsonChinaismainlyreflectedinthefollowingaspects.TheimplementationofthenewstandardswillhelpimprovetheriskmanagementlevelofChina'sfinancialindustry.Thenewstandardsrequiremoreaccuratemeasurementofimpairmentoffinancialassets,whichwillencouragefinancialinstitutionsinChinatopaymoreattentiontoassetquality,strengthenriskmanagement,andimproveriskresistance.ThenewguidelineswillhelpenhancetheinternationalcompetitivenessofChina'sfinancialindustry.WiththecontinuousopeningofChina'sfinancialmarket,accountingstandardsthatareinlinewithinternationalstandardswillhelpimprovethetransparencyofChina'sfinancialindustry,enhancetheconfidenceofinternationalinvestors,andattractmoreinternationalcapitaltoenterChina'smarket.面对国际金融资产减值准则的变革,我国应当积极借鉴国际先进经验,不断完善自身的会计准则体系。具体来说,我国可以从以下几个方面着手:一是加强与国际会计准则制定机构的沟通与合作,及时了解和掌握国际准则的最新动态;二是结合我国金融市场的实际情况,制定符合国际惯例且具有中国特色的金融资产减值准则;三是加强对金融机构的培训和指导,提高其对新准则的理解和应用能力;四是建立健全金融资产减值计提和披露的监管机制,确保准则的有效执行。Inthefaceofthereformofinternationalfinancialassetimpairmentstandards,Chinashouldactivelylearnfromadvancedinternationalexperienceandcontinuouslyimproveitsaccountingstandardsystem.Specifically,Chinacanstartfromthefollowingaspects:firstly,strengthencommunicationandcooperationwithinternationalaccountingstandardsettinginstitutions,andtimelyunderstandandgraspthelatestdevelopmentsininternationalstandards;Secondly,basedontheactualsituationofChina'sfinancialmarket,formulateimpairmentstandardsforfinancialassetsthatcomplywithinternationalpracticesandhaveChinesecharacteristics;Thethirdistostrengthentrainingandguidanceforfinancialinstitutions,improvetheirunderstandingandapplicationabilityofthenewstandards;Thefourthistoestablishasoundregulatorymechanismfortheprovisionanddisclosureoffinancialassetimpairment,ensuringtheeffectiveimplementationofthestandards.国际金融资产减值准则的变革为我国提供了宝贵的启示。我国应当注重会计准则的前瞻性和灵活性,以适应金融市场的不断发展和变化。我国应当加强会计准则与金融市场监管的协调配合,共同维护金融市场的稳定和健康发展。我国应当不断提升会计人员的专业素质和职业道德水平,为会计准则的有效实施提供有力保障。ThereformofinternationalfinancialassetimpairmentstandardshasprovidedvaluableinsightsforChina.Chinashouldpayattentiontotheforesightandflexibilityofaccountingstandardstoadapttothecontinuousdevelopmentandchangesoffinancialmarkets.Chinashouldstrengthenthecoordinationandcooperationbetweenaccountingstandardsandfinancialmarketregulation,andjointlymaintainthestabilityandhealthydevelopmentofthefinancialmarket.Chinashouldcontinuouslyimprovetheprofessionalqualityandethicallevelofaccountingpersonnel,providingstrongsupportfortheeffectiveimplementationofaccountingstandards.六、结论Conclusion随着全球金融市场的日益复杂化和全球化趋势的加强,金融资产减值准则的国际进展显得尤为重要。通过对国际金融资产减值准则的深入研究,我们可以发现,这些准则在不断地完善和发展,以更好地适应金融市场的变化和风险管理的需求。Withtheincreasingcomplexityofglobalfinancialmarketsandthestrengtheningofglobalizationtrends,theinternationalprogressoffinancialassetimpairmentstandardshasbecomeparticularlyimportant.Throughin-depthresearchoninternationalfinancialassetimpairmentstandards,wecanfindthatthesestandardsareconstantlybeingimprovedanddevelopedtobetteradapttochangesinfinancialmarketsandtheneedsofriskmanagement.国际财务报告准则(IFRS)和美国公认会计准则(GAAP)在金融资产减值方面的主要差异在于减值测试的频率、减值损失的计量和转回等方面。这些差异在一定程度上影响了跨国公司的财务报告质量和可比性。然而,随着国际财务报告准则的持续改革和完善,这些差异正在逐步缩小。ThemaindifferencesbetweenInternationalFinancialReportingStandards(IFRS)andGenerallyAcceptedAccountingPrinciples(GAAP)intermsofimpairmentoffinancialassetslieinthefrequencyofimpairmenttesting,measurementandreversalofimpairmentlosses,andotheraspects.Thesedifferencestosomeextentaffectthequalityandcomparabilityoffinancialreportingformultinationalcorporations.However,withthecontinuousreformandimprovementofinternationalfinancialreportingstandards,thesedifferencesaregraduallynarrow
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