{"id":24547,"date":"2025-10-08T01:00:00","date_gmt":"2025-10-07T17:00:00","guid":{"rendered":"https:\/\/news.techzone.today\/?p=24547"},"modified":"2026-03-24T10:55:42","modified_gmt":"2026-03-24T02:55:42","slug":"%e7%b5%90%e5%90%88avm-%e5%bb%ba%e6%a7%8bifrs-s2%e5%ae%8c%e7%be%8e%e5%b7%a5%e5%85%b7","status":"publish","type":"post","link":"https:\/\/www.techzone.today\/?p=24547","title":{"rendered":"\u7d50\u5408 AVM \u8207\u7ba1\u7406\u6703\u8a08\u7684 IFRS \u5b8c\u7f8e\u5de5\u5177"},"content":{"rendered":"\n
\n

\u5982\u679c\u6c38\u7e8c\u662f\u672a\u4f86\u6578\u5341\u5e74 IFRS \u67b6\u69cb\u4e0b\u7684\u99ac\u62c9\u677e\uff0c\u7d42\u9ede\u662f\u7d50\u5408\u6703\u8a08\u5831\u8868\u7684\u8cc7\u8a0a\u63ed\u9732\uff0c\u90a3\u9ebc\u9078\u64c7\u5c0d\u7684\u65b9\u6cd5\u8207\u5de5\u5177\u624d\u80fd\u8f15\u9b06\u8dd1\u5b8c\u3002<\/p>\n<\/blockquote>\n\n\n\n

\n\t<\/div>\n\n\n\n

\u524d\u8a00<\/h2>\n\n\n\n

\u6c11\u90a6\u8cc7\u8a0a\u78ba\u5b9a\u6210\u70ba\u653f\u5927ESG\u89e3\u6c7a\u65b9\u6848\u7684\u5408\u4f5c\u4f19\u4f34\uff0c\u70ba\u4f01\u696d\u63d0\u4f9b\u771f\u6b63\u5951\u5408 IFRS S1\/S2 (\u5305\u542bTCFD)\u7684\u5b8c\u7f8e\u5de5\u5177\u3002<\/p>\n\n\n\n

\u4ee5\u6b64\u70ba\u8d77\u9ede\uff0c\u672c\u7db2\u7ad9(\u6c11\u90a6\u8cc7\u8a0a\u8207\u6de8\u96f6\u6c38\u7e8c\u4e8c\u5bb6\u516c\u53f8)\u539f\u63d0\u4f9b\u7684\u98a8\u96aa\u7ba1\u7406\u3001 IFRS S2 \u8ab2\u7a0b\u8207\u670d\u52d9\u5c07\u9032\u4e00\u6b65\u7d50\u5408\u3010\u4f5c\u696d\u50f9\u503c\u7ba1\u7406\u7cfb\u7d71\u3011(Activity Value Management, AVM)\u8207\u7ba1\u7406\u6703\u8a08\uff0c\u7d44\u6210\u66f4\u5b8c\u6574\u7684 IFRS \u89e3\u6c7a\u65b9\u6848\uff0c\u8cbc\u8fd1\u4f01\u696d\u5728\u6c38\u7e8c\u8b70\u984c\u4e0b\u7684\u6838\u5fc3\u9700\u6c42\u3002<\/p>\n\n\n\n

\"\"
\u65bd\u570b\u9293 \u535a\u58eb \u8207 \u5433\u5b89\u59ae \u8b1b\u5ea7\u6559\u6388 \u5408\u5f71<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

\u9082\u9005AVM<\/h2>\n\n\n\n

AVM\u6a19\u7aff\u4f01\u696d\u53c3\u8a2a<\/h3>\n\n\n\n

\u8207\u570b\u7acb\u653f\u6cbb\u5927\u5b78 \u5433\u5b89\u59ae\u6559\u6388\u7684\u7de3\u4efd\u59cb\u65bc2023\u5e74\uff0c\u61c9\u5b89\u5f97\u4ed5\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 \u6210\u6600\u9054\u6240\u9577\u7684\u9080\u8acb\uff0c\u53c3\u52a0 AVM \u6a19\u7aff\u4f01\u696d\uff1a\u660e\u660c\u570b\u969b\u8207\u65e5\u6b63\u98df\u54c1\u7684\u53c3\u8a2a\uff0c\u9019\u6b21\u884c\u7a0b\u5c0d\u7b46\u8005\u800c\u8a00\u662f\u4e00\u500b\u57fa\u65bcESG\u8b70\u984c\u7684\u5947\u5999\u7de3\u4efd\uff0c\u62b1\u8457\u865b\u5fc3\u5b78\u7fd2\u7684\u614b\u5ea6\u898b\u8b49 AVM \u5982\u4f55\u843d\u5be6\u65bc\u4f01\u696d\u6cbb\u7406\uff0c\u5f9e\u800c\u4e0a\u5347\u5230\u4f01\u696d\u6c38\u7e8c ESG \u7684\u5c64\u6b21\u3002<\/p>\n\n\n\n

\u5728\u6b64\u4e4b\u524d\uff0c\u7b46\u8005\u5c0d\u65bc SDGs \u6216\u4f01\u696d\u6c38\u7e8cESG\u7684\u7406\u89e3\u6709\u9650\uff0c\u66f4\u591a\u95dc\u6ce8\u65bc\u8a2d\u65bd\u5b89\u5168\u9632\u8b77\u3001\u6c23\u5019\u98a8\u96aa\u3001\u97cc\u6027\u7b49\u8b70\u984c\uff0c\u56e0\u70ba\u4e00\u500b\u5177\u5099\u6c38\u7e8c\u80fd\u529b\u7684\u4f01\u696d\u5fc5\u7136\u5efa\u69cb\u5728\u98a8\u96aa\u7ba1\u7406\u7684\u6210\u6548\u4e4b\u4e0a\uff0c\u3010\u5982\u4f55\u5728\u98a8\u96aa\u7ba1\u7406\u7684\u57fa\u790e\u4e0a\u8a0e\u8ad6\u63d0\u5347\u4f01\u696d\u50f9\u503c\u3011\u5247\u662f\u7576\u4e0b\u7b46\u8005\u7d66\u81ea\u5df1\u7684\u4e00\u500b\u529f\u8ab2\u3002\u53e6\u4e00\u65b9\u9762\uff0cAVM \u524d\u8eab\u7684 ABC(Activity Based Costing) \u4e5f\u662f\u7b46\u8005\u5728\u78a9\u3001\u535a\u58eb\u8ad6\u6587\u7814\u7a76\u904e\u7a0b\u4e2d\u6d89\u7375\u904e\u7684\u8ab2\u984c\u4e4b\u4e00\uff0c\u5c0d AVM \u7684\u6982\u5ff5\u4e26\u4e0d\u90a3\u9ebc\u964c\u751f\uff0c\u53ea\u4e0d\u904e\u9084\u6c92\u6709\u90a3\u9ebc\u6df1\u523b\u7684\u89f8\u52d5\u548c\u806f\u60f3\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n

\u6b63\u5f0f\u62dc\u8a2a\u3010\u4f01\u696d\u6c38\u7e8c\u7ba1\u7406\u7814\u7a76\u4e2d\u5fc3\u3011<\/h3>\n\n\n\n

\u57fa\u65bc\u5c0d TCFD\u3001SASB\u3001IFRS S2 \u6301\u7e8c\u6df1\u5165\u4e86\u89e3\u8207\u7814\u6790\uff0c\u7372\u6089\u7531\u653f\u5927\u3010\u4f01\u696d\u6c38\u7e8c\u7ba1\u7406\u7814\u7a76\u4e2d\u5fc3\u3011\u63a8\u52d52024\u5e74\u7684 TCFD \u5831\u544a\u66f8\u8a55\u9451\uff0c\u6c11\u90a6\u8cc7\u8a0a\u6c7a\u5b9a\u6b63\u5f0f\u81f3\u653f\u5927\u62dc\u8a2a\u4e26\u8a0e\u8ad6\u6f5b\u5728\u5408\u4f5c\u6a5f\u6703\uff0c\u8b70\u984c\u5305\u542b TCFD \u5be6\u9ad4\u98a8\u96aa\u3001ABM (Agent based Modeling)\u7b49\u7814\u7a76\u65b9\u6cd5\u8207\u5de5\u5177\uff0c\u85c9\u7531\u5df2\u7d93\u7372\u5f97\u76f8\u95dc\u5c08\u5229\u5982\u4f55\u5354\u52a9\u4f01\u696d\u5f37\u5316 TCFD \u67b6\u69cb\u4e0b\u7684\u6a5f\u6703\u8ad6\u8ff0\uff1a\u97cc\u6027\u3002<\/p>\n\n\n\n

\u6700\u7d42\uff0c\u6709\u5e78\u7372\u5f97 \u8b5a\u4e39\u742a\u4e3b\u4efb \u8207 \u5433\u5b89\u59ae \u6559\u6388\u7684\u9996\u80af\uff0c\u53c3\u8207ESG\u89e3\u6c7a\u65b9\u6848\u7a2e\u7c7d\u9867\u554f\u7684\u57f9\u8a13\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n

ESG\u7b56\u7565\u7ba1\u7406\u5e2b \u8207 \u78b3\u6d41\u7a0b\u7ba1\u7406\u5e2b<\/h3>\n\n\n\n

\u5728\u4e8c\u5929\u7684ESG\u89e3\u6c7a\u65b9\u6848\u7a2e\u7c7d\u9867\u554f\u57f9\u8a13\u8ab2\u7a0b\u4e2d\uff0c\u4fc3\u4f7f\u7b46\u8005\u66f4\u6df1\u523b\u5730\u8a8d\u8b58\u653f\u5927ESG\u89e3\u6c7a\u65b9\u6848\uff0c\u5305\u542b ESG-SOR\u3001ESG-BSC\u7b49\uff0c\u4ee5\u53ca AVM \u61c9\u7528\u7684\u78b3\u6392\u653e\u6a21\u7d44 C-PVM\uff0c\u6700\u7d42\u4e5f\u5b8c\u6210\u8003\u6838\uff0c\u6709\u5e78\u53d6\u5f97\u3010ESG\u7b56\u7565\u7ba1\u7406\u5e2b\u3011\u8207\u3010\u78b3\u6d41\u7a0b\u7ba1\u7406\u5e2b\u3011\u8cc7\u683c\u3002<\/p>\n\n\n\n

\u85c9\u6b64\u6a5f\u6703\uff0c\u66f4\u70ba\u91cd\u8981\u7684\u662f\uff1a\u5728 AVM \u7684\u8108\u7d61\u4e0b\u601d\u8003\u98a8\u96aa\u7ba1\u7406\u7684\u4f4d\u7f6e\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n

\u78ba\u7acb\u6b63\u5f0f\u5408\u4f5c\u6a5f\u5236<\/h3>\n\n\n\n

2025\u5e7410\u67087\u65e5\u7684\u6703\u8b70\u4e2d\uff0c\u900f\u904e\u6df1\u5165\u7684\u8a0e\u8ad6\u5f8c\uff0c\u78ba\u8a8d\u4e86\u7406\u8ad6\u8207\u65b9\u6cd5\u4e0a\u7684\u8af8\u591a\u7d30\u7bc0\uff0c\u521d\u6b65\u898f\u5283\u4e86 ESG-PVM \u7cfb\u7d71\u7684\u97cc\u6027\u6a21\u7d44\uff0c\u9054\u6210\u5c0d\u4f01\u696d\u63d0\u4f9b\u6574\u5408\u6027\u65b9\u6848\u7684\u5171\u8b58\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n

\u98a8\u96aa\u7ba1\u7406\u8207 AVM \u7684\u4ea4\u96c6<\/h2>\n\n\n\n

AVM \u57fa\u65bc\u7ba1\u7406\u6703\u8a08\u5728 \u5433\u5b89\u59ae\u6559\u6388\u7684\u5e36\u9818\u4e0b\uff0c\u6700\u7d42\u5efa\u69cb\u51fa ESG \u89e3\u6c7a\u65b9\u6848\u7684\u61c9\u7528\uff0c\u90a3\u9ebc\u3010\u98a8\u96aa\u7ba1\u7406\u548cAVM\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u4ec0\u9ebc\u5462\uff1f\u3011<\/strong><\/p>\n\n\n\n

\u7b54\u6848\u662f\u3010\u71df\u904b\u6d3b\u52d5<\/strong>\u3011\u8207\u3010\u71df\u904b\u6301\u7e8c\u7ba1\u7406<\/strong>\u3011\uff0c\u5b83\u5011\u7684\u4ea4\u96c6\u6b63\u662f AVM \u7684\u7d30\u80de\uff1aActivity<\/strong>\u3002<\/p>\n\n\n\n

\"\"
AVM\u3001\u98a8\u96aa\u7ba1\u7406\u8207\u97cc\u6027<\/figcaption><\/figure>\n\n\n\n

\u4f01\u696d\u57fa\u65bc \u71df\u904b\u6d3b\u52d5\/Activity \u904b\u4f5c\u7522\u51fa\u5546\u54c1\u8207\u50f9\u503c\uff0c\u4ed8\u51fa\u7684\u4ee3\u50f9\u662f\u6210\u672c\u8207\u78b3\u6392\u653e\uff1b\u53e6\u4e00\u65b9\u9762\uff0c\u5efa\u69cb\u97cc\u6027\u4ee5\u7dad\u6301\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u7684\u71df\u904b\u6301\u7e8c\u6216\u71df\u904b\u4e0d\u4e2d\u65b7\u4e5f\u6b63\u662f IFRS S2 \u7684\u76ee\u6a19\uff0c\u9019\u500b\u76ee\u6a19\u5247\u900f\u904e\u98a8\u96aa\u7ba1\u7406\u9054\u6210\uff0c\u7e3e\u6548\u8861\u91cf\u6307\u6a19\u4e5f\u5c31\u662f\u6240\u8b02\u7684\u97cc\u6027\u3002\u5728\u9019\u500b\u5171\u8b58\u78ba\u7acb\u4e4b\u5f8c\uff0c\u8a31\u591a\u706b\u82b1\u7531\u6b64\u6fc0\u767c\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n

\u5c0f\u7d50<\/h2>\n\n\n\n

\u4e00\u500b\u5b8c\u6574\u7684\u89e3\u6c7a\u65b9\u6848\u5fc5\u7136\u662f\u5f9e\u7406\u8ad6\u3001\u65b9\u6cd5\u3001\u6d41\u7a0b\u3001\u61c9\u7528\u5de5\u5177\u90fd\u80fd\u4e00\u4ee5\u8cab\u4e4b\uff0c\u5be6\u969b\u89e3\u6c7a\u4f01\u696d\u7684\u554f\u984c\u3002\u800c\u4e00\u500b\u9577\u671f\u6295\u5165\u7814\u7a76\u5de5\u4f5c\u8005\u5fc3\u4e2d\u6700\u6df1\u8655\u7684\u611f\u52d5\u5247\u662f\u80fd\u5728\u4e0d\u540c\u9818\u57df\u7684\u8b70\u984c\u4e2d\u5f9e\u7406\u8ad6\u5c64\u6b21\u627e\u5230\u4ea4\u96c6\uff0c\u4ee5\u6b64\u70ba\u6838\u5fc3\uff0c\u6574\u5408\u4e26\u89e3\u6c7a\u539f\u672c\u7684\u61c9\u7528\u9762\u5411\u3001\u767c\u63ee\u66f4\u5927\u7684\u50f9\u503c\uff0c\u552f\u4e00\u7684\u907a\u61be\u5247\u662f\u76f8\u898b\u6068\u665a\u3002<\/p>\n\n\n\n

\u6700\u5f8c\u4ecd\u5fc5\u9808\u7531\u8877\u611f\u8b1d \u5433\u5b89\u59ae\u6559\u6388\u7684\u8a8d\u540c\u3001\u6210\u6600\u9054\u6240\u9577\u4ee5\u53ca\u653f\u5927\u5e2b\u9577\u5011\u7684\u5354\u52a9\uff0c\u624d\u80fd\u4fc3\u6210\u9019\u6a23\u7684\u5408\u4f5c\u6a5f\u6703\u3002<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

\u5982\u679c\u6c38\u7e8c\u662f\u672a\u4f86\u6578\u5341\u5e74 IFRS \u67b6\u69cb\u4e0b\u7684\u99ac\u62c9\u677e\uff0c\u7d42\u9ede\u662f\u7d50\u5408\u6703…<\/p>\n","protected":false},"author":1,"featured_media":24548,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[132,128,130,125,25,27],"powerkit_post_featured":[],"class_list":{"0":"post-24547","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-physical-risk-resilience-quantification","8":"tag-coso-icif","9":"tag-ifrs-s1-s2","10":"tag-tcfd","11":"tag-125","12":"tag-25","13":"tag-27"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/24547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=24547"}],"version-history":[{"count":1,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/24547\/revisions"}],"predecessor-version":[{"id":25401,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/24547\/revisions\/25401"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/media\/24548"}],"wp:attachment":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24547"},{"taxonomy":"powerkit_post_featured","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fpowerkit_post_featured&post=24547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}