主页 - 毕马威中国

<!DOCTYPE html> <html lang="zh-CN"> <head> <meta http-equiv="content-type" content="text/html" charset="UTF-8"/> <meta http-equiv="date" content="Wed, 19 Mar 2025 05:27:10 GMT"/> <meta http-equiv="content-language" content="zh-CN"/> <meta http-equiv="content-encoding" content="text/html"/> <meta name="description" content="毕马威中国提供专业服务，包括审计、税务及咨询服务。"/> <meta charset="utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <link rel="preload" as="font" type="font/otf" href="/etc/clientlibs/kpmgpublic/fonts/notoSans/SC/NotoSansSC-Regular.otf" crossorigin /> <link rel="preload" as="font" type="font/otf" href="/etc/clientlibs/kpmgpublic/fonts/notoSans/SC/NotoSansSC-Medium.otf" crossorigin /> <link rel="preconnect" href="https://assets.kpmg.com" crossorigin /> <link rel="preconnect" href="https://scripts.demandbase.com" crossorigin /> <link rel="preload" href='/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js' as="script"/> <link rel="apple-touch-icon" sizes="180x180" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-180x180-precomposed.png"/> <link rel="apple-touch-icon" sizes="167x167" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-167x167-precomposed.png"/> <link rel="apple-touch-icon" sizes="152x152" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-152x152-precomposed.png"/> <link rel="apple-touch-icon" sizes="120x120" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-120x120-precomposed.png"/> <link rel="apple-touch-icon" sizes="76x76" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-76x76-precomposed.png"/> <link rel="apple-touch-icon" sizes="60x60" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-60x60-precomposed.png"/> <link rel="apple-touch-icon" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-precomposed.png"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-32x32.png" sizes="32x32"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/android-chrome-192x192.png" sizes="192x192"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-96x96.png" sizes="96x96"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-16x16.png" sizes="16x16"/> <link rel="manifest" href="/etc/designs/default/kpmg/favicons/manifest.json"/> <link rel="mask-icon" href="/etc/designs/default/kpmg/favicons/safari-pinned-tab.svg" color="#00338D"/> <link rel="shortcut icon" href="/etc/designs/default/kpmg/favicon.ico"/> <link rel="canonical" href="https://kpmg.com/cn/zh/home.html"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:title" content="毕马威中国"/> <meta name="DC.Title" content="主页 - 毕马威中国"/> <meta name="twitter:creator" content="@KPMG"/> <meta name="twitter:image" content="https://assets.kpmg.com/is/image/kpmg/office-prince-building-central-hong-kong-china:cq5dam.web.1200.630"/> <meta http-equiv="last-modified" content="Wed, 19 Mar 2025 02:01:15 GMT"/> <meta name="DC.Description" content="毕马威中国提供专业服务，包括审计、税务及咨询服务。"/> <meta name="twitter:site" content="@KPMG"/> <meta name="twitter:description" content="毕马威中国提供专业服务，包括审计、税务及咨询服务。"/> <meta name="DC.Language" content="zh-CN"/> <meta name="DC.Date" content="2025-03-19"/> <meta name="DC.Format" content="text/html"/> <meta name="robots" content="index, follow"/> <meta property="og:image" content="https://assets.kpmg.com/is/image/kpmg/office-prince-building-central-hong-kong-china:cq5dam.web.1200.630"/> <meta property="og:type" content="website"/> <meta property="og:site_name" content="KPMG"/> <meta property="og:title" content="毕马威中国"/> <meta property="og:locale" content="zh"/> <meta property="og:url" content="https://kpmg.com/cn/zh/home.html"/> <meta property="og:description" content="毕马威中国提供专业服务，包括审计、税务及咨询服务。"/> <script type="text/javascript">var kpmgMetaData={"KPMG_Business_Owner":"Global Digital Marketing","KPMG_Short_Desc":"毕马威中国提供专业服务，包括审计、税务及咨询服务。","KPMG_Change_Frequency":"hourly","KPMG_Template":"/conf/kpmgpublic/settings/wcm/templates/dynamic-homepage-template","KPMG_Geographic_Origin_ID":"XX","KPMG_Article_ReadTime":"","KPMG_URL":"/cn/zh/home.html","KPMG_Image_Alt":"毕马威中国","KPMG_BANNER_FLAG":"false","KPMG_Media_Typ_Path":"Media formats/Interactive","KPMG_Geo_RelevanceID":"213818988255963982172684,151752839687782157322802,69053108631100123876778,74203868698347813571523,180880467463278646163028","KPMG_Description":"毕马威中国提供专业服务，包括审计、税务及咨询服务。","KPMG_Persona_Path":"Personas/Audience,Personas/Clients,Personas/Potential Clients,Personas/Stage","KPMG_GeoRelISO3166_3":"CHN,MAC,HKG","KPMG_GeoRelISO3166_2":"CN,MO,HK","KPMG_Cont_Type_Path":"Content type/System Pages,Content type/System Pages/My Home Page","KPMG_Persona_ID":"549916431768785771034065349584824,59205189396461572826360,60541426764903813537507,196175102134805164790110101676283","KPMG_Geo_Rel_Path":"地理/亚洲/东亚,地理/亚洲/东亚/中国,地理/亚洲,地理/亚洲/东亚/中国澳门特别行政区,地理/亚洲/东亚/中国香港特别行政区","KPMG_Business_Owner_Group":"EN – Global – Online Properties","KPMG_Title":"主页","KPMG_Geo_UNM49_Reg":"142","KPMG_Tab_Type":"Generic","KPMG_Analytics_PageName":"cn:zh:home","KPMG_Med_For_Type_ID":"133321711976978237502674","KPMG_Document_Id":"OC01M1422619058747","KPMG_Content_Type_ID":"79679712788925532162634,80649788474266017984925","KPMG_Live_Source":"https://kpmg.com/master/zh/home.html","KPMG_Short_Title":"主页","KPMG_FONT":"false","KPMG_Live_Copy":"true","KPMG_HTML_Title":"主页","KPMG_Canonical_URL":"https://kpmg.com/cn/zh/home.html","KPMG_Seo_Priority":"1.0","KPMG_Geo_Rel_ISO3166":"156,446,344","KPMG_Template_Type":"dynamic-homepage-template","KPMG_last_mod_rank":"1742349675849","KPMG_Image":"/content/dam/kpmg/images/2016/04/office-prince-building-central-hong-kong-china.jpg","KPMG_Blog_Topics":"","KPMG_Geo_UNM49_Sub":"30"};var appSearchConfigs={"pagination":{"page":{"current":2,"size":5}},"sortParamsMapping":{"trending":"kpmg_page_views_trending","KPMG_MOST_PLR":"kpmg_avg_time_spent","mostviewed":"kpmg_page_views","KPMG_Filter_Date":"kpmg_filter_date","relavance":"_score"},"fieldsMapping":{"contacttabs":[{"kpmg_image":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"partnerlocator":[{"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_url":{"raw":{}}}],"toppicks":[{"kpmg_image":{"raw":{}},"kpmg_template":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"blog":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_blog_topics":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_blog_date":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"relatedcontent":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}],"contactcarousel":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_cont_mem_firm":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_suffix":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_mn":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_salutation":{"raw":{}},"kpmg_state":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlecarousel":[{"kpmg_image":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlequery":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_filter_date":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_page_views":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_avg_time_spent":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_sl_gl_id":{"raw":{}}}],"trendinglistnew":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"latestthinking":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"broader":[{"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_event_start_time":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_event_type":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_event_startdate":{"raw":{}}}],"listing":[{"kpmg_title":{"raw":{}},"kpmg_url":{"raw":{}}}],"shorter":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}]},"facets":{"All_Global":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"People_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_cont_mem_firm"],"All_Local":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"Events_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"People_Global":["kpmg_filter_year","kpmg_cont_mem_firm","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Events_Global":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Blogs_Global":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_topic_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet"],"Blogs_Local":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"]}};var appSearchClientEnv="";var isadmactive="true";var kpmgAssetDomain="https:\/\/assets.kpmg.com";var calanderProperties={"longMonths":["一月","二月","三月","四月","五月","六月","七月","八月","九月","十月","十一月","十二月"],"shortMonths":["一月","二月","三月","四月","五月","六月","七月","八月","九月","十月","十一月","十二月"],"timeMeridiems":["AM","PM"]};var dateFormatProperties={"showMeridiem":false,"transformations":{"dayType":"dd","monthType":"mm","hourType":"HH","monthCase":"cc","yearType":"y"},"timeSeparator":":","fields":[{"item1":"year"},{"item2":"month"},{"item3":"day"}],"separators":[{"item1":"-"},{"item2":"-"},{"item3":""}]};var kpmgDateFormat="yyyy-mm-dd:Japanese Industrial Standard Christian Era";var kpmgDateSeperator1='\u002D';var kpmgDateSeperator2='\u002D';var kpmgDateSeperator3='';var KPMG=KPMG||{};var isAuthor=false;var searchFacetsFlag=true;if(navigator.userAgent.match(/iPad/i)===null){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=1.0";document.getElementsByTagName("head")[0].appendChild(meta);} if(navigator.userAgent.match(/iPhone/i)){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=no";document.getElementsByTagName("head")[0].appendChild(meta);}</script> <script type="application/ld+json"> {"@type":"Consortium","name":"KPMG","logo":"https://assets.kpmg.com/content/dam/kpmg/xx/images/2018/07/kpmg-logo.jpg/jcr:content/renditions/original","@context":"http://schema.org","url":"https://kpmg.com/cn/zh/home.html","sameAs":["https://home.kpmg/cn/zh/home/about/social-media.html#wechat","http://linkedin.com/company/kpmg-china","http://facebook.com/kpmgchina","http://weibo.com/kpmgchina"]}{"@type":"WebSite","potentialAction":{"query-input":"required name=search_term_string","@type":"SearchAction","target":"https://kpmg.com/cn/zh/home/misc/search.html?sp_p=any&q={search_term_string}"},"name":"KPMG","@context":"http://schema.org/","url":"https://kpmg.com/cn/zh/home.html"} </script> <script type="text/javascript">window.regexValues=window.regexValues||{nameJs:"[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"?new RegExp("[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"):"",cityJs:""?new RegExp(""):"",emailJs:"^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"?new RegExp("^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"):"",phoneJs:""?new RegExp(""):"",cnameJs:""?new RegExp(""):"",roleJs:""?new RegExp(""):"",messageJs:"^[^%{}<>]+$"?new RegExp("^[^%{}<>]+$"):"",};</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/global/css/global-9d6fcf.css'/> <script type="text/javascript">window.kpmgPath=window.location.pathname.toLowerCase();var preferredSite='';function getCookie(cname){var name=cname+"=";var cArray=document.cookie.split(';');for(var i=0;i<cArray.length;i++){var c=cArray[i];while(c.charAt(0)==' '){c=c.substring(1);} if(c.indexOf(name)==0){preferredSite=c.substring(name.length,c.length);preferredSite=preferredSite.indexOf(".html")>-1?preferredSite:"";return true;}}} if(window.kpmgPath==="/xx/en/home.html"&&document.referrer===""){getCookie("p_source");if(preferredSite.length>0&&preferredSite!=="/xx/en/home.html"){var geoUserSite=encodeURI(preferredSite) window.location=geoUserSite;}} window.kpmgPersonalize=window.kpmgPersonalize||{hideLogicTree:false,displayNameFormat:"",isPersonalize:false,isSitePersonalize:false,isPageTagsFlagEnabled:false,isContentRefreshEnabled:false,isPPC:false,firstnameLastnameSwitch:true,isBlog:false,blogHomePage:"",blogPath:""||"blogs",blogResultCount:"90"||"0",userAccInfoExpiry:24,fetchDataAndPersonalize:null,getCaptchaKey:"6LfauzAUAAAAAKtLWpawmB\u002DD5LslW_V5ul7Q_dUM",isCaptchaEnabled:"true",downloadDataExpiryWindow:24,resendVerifyEmailDefaultTime:"60",db:{CDCWrapper:null,data:null,},mapping:{url:""},snp:{url:"",timeout:0,data:null,params:{languageCode:"zh"||"en",countryCode:"cn"||"xx",sortType:"",sortTypeKey:"",tagCategory:"",timeBoxParameter:""}},registrationPromoOverlay:{revisitCounter:"3",returnWindowInMinutes:"30",returnWindowInDays:"14"},misc:{isAuthor:false,ageVerificationReq:false,isSitePersonalizeAndRhfEnabled:""||false,dashboardLimitNo:0,triggerRefreshFeedback:0,triggerHideFeedback:0,cellLevelCombinedHideRefresh:0,rejectedListLimit:0,locationNavigatorPage:"",RfpFormLocationSelector:""},i18n:{gigyaMsgs:{kpmg_sign_up_header:"以现有的社交媒体帐号登录",kpmg_sign_up_text:"Get started by using an existing social media account or fill in the fields below to gain access to articles, research and resources.",kpmg_already_have_an_account:"已经拥有帐号？",kpmg_log_in:"登录",kpmg_learn_more:"了解更多",kpmg_create_an_account:"创建帐号",kpmg_required:"必须输入",kpmg_info_email:"邮箱地址将用作登录“我的毕马威”帐号",kpmg_info_password:"密码长度最少八个字符，当中最少一個数目字、一个大写和一个小写英文字母。请勿输入全角字符。",kpmg_privacy_statement_text:"我确认我已经阅读<a target=\\\x22_blank\\\x22 href=\\\x22..\/misc\/privacy.html\\\x22 class=\\\x22mygigya\u002Dlink privacy\u002Dstatement\\\x22>毕马威网上隐私声明<\/a>和明白当中的条文。<span style=\\\x22margin: 0px 10px 0px 0px;\\\x22>\x26nbsp;<\/span><div class=\\\x22outer\u002Dshape arrow\u002Dbg field\u002Dvalid\u002Drequired\\\x22><div class=\\\x22right\u002Darrow\\\x22><\/div><div class=\\\x22arrow\u002Dlabel left\u002Dbox field\u002Dvalid\u002Drequired\\\x22>Required<\/div><\/div>",kpmg_privacy_statement_link_text:"KPMG Online Privacy Statement",kpmg_captcha_text:"请于空格输入下列的两个文字（以半角空格分开两个文字）。",kpmg_cancel:"取消",kpmg_continue:"继续",kpmg_social_sign_in_header:"登录方法：",kpmg_social_sign_in_text:"You are signed in with the social account that you registered with",kpmg_cancel_registration_header:"取消注册？",kpmg_cancel_registration_text:"你确定取消注册“我的毕马威”？",kpmg_go_back:"返回",kpmg_registration_done_header:"Thank You For Registering.",kpmg_thank_you_text:"欢迎注册毕马威帐号。你可以设置“我的毕马威”的偏好或返回你刚收藏的文章。",kpmg_go_to_mykpmg:"进入“我的毕马威”",kpmg_return_to_my_article:"返回我的文章",kpmg_error_tc_authored_msg_tc1:"请确认您接受网上隐私声明",kpmg_error_tc_authored_msg_tc2:"请勾选继续",kpmg_error_tc_authored_msg_tc3:"请勾选继续",kpmg_privacy_acceptance_error_msg_tc1:"请确认您接受网上隐私声明",kpmg_welcome_back:"欢迎回来，",kpmg_sign_in_header:"以现有的社交媒体帐号登录",kpmg_not_yet_registered:"还未注册？",kpmg_use_your_kpmg_login_credentials:"以现有的毕马威帐号登录",kpmg_i_forgot_my_password:"忘记密码",kpmg_keep_me_signed_in:"保持登录狀态",kpmg_forgot_password_header:"Please enter your email address to reset your password.",kpmg_forgot_password_text:"请输入你的邮箱以重置密码。",kpmg_reset_password:"重置密码",kpmg_forgot_password_thank_you_text:"谢谢。若此邮箱已被用作注册毕马威帐号，我们将发送一个包含重置密码链接的邮件。",kpmg_return_to_login:"返回登录页",kpmg_info_password_first:"密码长度最少",kpmg_info_password_second:"八个字符，当中最少一個数目字、一个大写和一个小写英文字母。请勿输入全形字符。",kpmg_reset_password_thank_you_text:"你的密码已成功重置。",kpmg_too_many_failed_attempts_header:"失败动作次数太多。",kpmg_too_many_failed_attempts_text:"你的帐号被封锁24小时，你可能需要重置你的密码。",account_is_disabled:"帐号无效",account_temporarily_locked_out:"帐号暂时被封锁",and:"和",available:"可使用",checking:"检查中",choose_file:"选择文件",email_address_is_invalid:"邮箱地址无效",email_already_exists:"邮箱已占用",fair:"一般",invalid_fieldname:"无效的%fieldname",invalid_login_or_password:"Invalid login or password",invalid_username_or_password:"Invalid username or password",login_identifier_exists:"Login identifier exists",maximum_size_of_3mb:"Maximum size of 3MB.",no_file_chosen:"No file chosen",not_available:"未能使用",num_characters_total:"%num个字符",num_of_the_following_groups:"以下%num项：一个大写英文字母、一个小写英文字母、一个数目字、一个特殊符号。请勿输入全形字符。",password_does_not_meet_complexity_requirements:"Password does not meet complexity requirements",password_must_contain_at_least:"Password must contain at least",password_strength_colon:"Password must contain at least:",passwords_do_not_match:"Passwords do not match",old_password_cannot_be_the_same_as_new_password:"新密码不可以与旧密码相同",please_enter_a_valid_fieldname:"Please enter a valid %fieldname",please_enter_fieldname:"Please enter %fieldname",profilePhoto_fileSizeError:"Photo format: JPG\/GIF\/PNG. Size: up to 3MB.",sorry_we_are_not_able_to_process_your_registration:"Sorry, we are not able to process your registration",strong:"Strong",there_are_errors_in_your_form_please_try_again:"你的表单有错误，请再试。",there_is_no_user_with_that_username_or_email:"There is no user with that username or email",these_passwords_do_not_match:"These passwords do not match",this_field_is_required:"This field is required",too_weak:"Too weak",unique_identifier_exists:"Unique identifier exists",username_already_exists:"Username already exists",very_strong:"Very strong",weak:"Weak",wrong_password:"Wrong password",your_age_does_not_meet_the_minimal_age_requirement:"Your age does not meet the minimal age requirement (13+) for this site",kpmg_salutation:"称呼",managesubscriptions:"To manage your subscriptions, click here"},customMsgs:{gigya_error_primary_action:"好",gigya_error_title:"对不起",gigya_account_disabled_error_title:"抱歉",gigya_account_disabled_error_primary_action:"OK",gigya_error_description:"服务暂时受阻，我们的工程人员正在修复。",gigya_account_disabled_error_description:"这个帐号无效",gigya_cookies_disabled_error_description:"我们未能完成你的要求，因为你的浏览器阻止第三方cookies。本网站使用第三方cookies的辅助来提供最佳的浏览体验。请检查你的浏览器设定并允许第三方cookies，然后再次执行此动作。",gigya_name_validation_error_message:"不支持特殊符号和数字",kpmg_error_numbervalidation:"仅支持数字",kpmg_placeholder_first_name:"名字",kpmg_placeholder_last_name:"姓氏",kpmg_placeholder_email:"电邮",kpmg_placeholder_password:"密码i18n",kpmg_placeholder_confirm_password:"再次输入密码",kpmg_placeholder_company_optional:"公司（可选填）",kpmg_placeholder_select_country:"选择国家\/地区",toppicksfor:"首选给",you:"你",items:"个项目",remove:"移除",yes:"是",no:"不",organization:"机构",quicksavedlist:"快速收藏清单",urllink:"URL链接",verify_email_err_title:"邮件已发送",verify_email_err_desc:"确认邮件已发送，请检查邮箱。",verify_email_congrats_title:"恭喜",verify_email_congrats_desc:"你的邮箱已获验证，欢迎使用毕马威帐号。",office_locator_geolocation_error:"定位时出现错误",office_locator_nocities_error:"所选国家\/地区找不到相关城市",office_locator_noresults_error:"沒有找到办事处",showanotherarticle:"显示另一篇文章",dontshowarticleagain:"不要再显示此文章",updatemypreferences:"更新我的偏好设定",addtolibrary:"Add to library",refreshcontent:"Refresh content",share:"分享",readMore:"快速查看",or_divider_text:"或",cross_site_error_title:"订阅时发生错误",cross_site_error_description:"此通讯系列不屬于你注册帐号所选的国家\/地区。",deleteThisList:"Delete this list",editYourListName:"编辑你的清单名称",shareThisList:"Share this list",move:"移动",delete:"删除",placeholdertextforfiltersubscriptions:"以你的偏好筛选订阅",selectedinterestslist:"选择感兴趣项目：",onboardingbasedsubscriptiontitle:"你感兴趣的订阅：",interestsbasedsubscriptiontitle:"与你关注相关的订阅：",subscriptionsinterestedintitle:"你可能感兴趣的订阅：",registrationPromoTitle:"对毕马威{tag_name}內容感兴趣？",registrationPromoDescription:"现在注册并设置你的个性化{tag_name}仪表板。",noArticleErrorTitle:"错误",noArticleErrorMessage:"此清单內的文章不再供参阅。",noArticleErrorDetail:"请使用以下链接",noArticleErrorDetail1:"请使用以下链接",noArticleErrorDetail2:"或使用网站搜索功能。",searchLabel:"搜索",searchLibList:"搜索文库中的清单",libraryListDeleteThisArticle:"删除此文章",libraryListDeleteThisArticleDescription:"你确定删除此文章吗？",libraryListSuccessDescription:"delete successful.",libraryListDeleteIt:"Yes, delete",libraryListNotlongeravailable:"文章不再供参阅",libraryListArticlenolongeravailabledescription:"一篇文章不再供参阅。",kpmgLibraryListArticleWasRemovedFromLabel:"不再存在于",libraryListMobilenolongeravlbl:"不再供参阅。",libraryListArtitwasremovedfrom:"不再存在于",libraryListArticlesnolongeravailabledescription:"以下文章不再供参阅，不再存在于",libraryListShareThisListDescription:"Copy and paste this url to share it.",libraryListCopy:"复制",libraryListCancel:"取消",libraryListMovearticle:"移动此文章到另一个清单",libraryListInstrutiontext:"你可以收藏此文章到你的文库或你指定的清单。",libraryListAlreadysaved:"已收藏",libraryListAlreadysavedarticle:"你已经收藏此文章到",libraryListChoosealist:"选择清单",libraryListCreatealist:"创建新清单",libraryListThatNameIsTaken:"清单名称已存在",libraryListEmpty:"无效的清单名称",libraryListSave:"收藏",libraryListEnternewlist:"输入新的清单名称",libraryListAddtolibraryoverlayCancel:"取消",libraryListCancel1:"取消",createAList:"创建新清单",createsuccessdescription:"成功创建清单",listmanagementsave:"Save",deleteThisListDescription:"If you delete this list, you will lose all the articles saved in it. Are you sure you want to delete this list?",keepIt:"No, keep it",editsuccessdescriptionmobile:"成功更改名字",namechanges:"Name changed",listnamechanged:"The list name has been successfully changed",copySuccessDescription:"已复制链接到剪贴板。",copyFailedClipboardAccessDenied:"未能拷貝链接，请允许网页使用剪贴板。",formbuilderCongratsTitle:"谢谢",formbuilderCongratsDescription:"你已经成功注册。",formbuilderCongratsClose:"关闭",expiredtokenmodaltitle:"你的存缓已过期",expiredtokenmodaldescription:"存缓已过期，请完成注册存取內容。",expiredtokenmodalclosebutton:"关闭",addMoreInterestsTitle:"新增兴趣项目到你的档案",addTagToInterests:"新增兴趣标签",saveInterestTitle:"加入此兴趣项目？",search:"搜索",close:"关闭",resentemail:"我们已发送另一确认信息到：",verifyemaillabel:"验证邮箱",resendconfirmation:"重发确认邮件",logoutinfo:"You\x27ve logged out",logoutdescription:"You\x27ve successfully logged out. You will now be taken to the Home Page.",verifyemail:"请验证你的邮箱以继续登录你的帐号。",interestsSearchPlaceholder:"在此输入兴趣项目",interestsAlreadySelected:"已选择 \u002D 管理兴趣项目可移除",interestsSave:"保存",verifyEmailClose:"关闭",profileChangesSaved:"已保存修改",profileChangesSavedSuccessfully:"已保存你所作的修改。",minReadTime:"READ_TIME min read",minsReadTime:"READ_TIME mins read",officeLocationFax:"传真",officeLocationTel:"电话",officeLocationNoResults:"No matching results found for",officeLocationsSearchTerm:"",searchResultsCopyOne:"",agreeLabel:"I agree to KPMG online privacy statement",expand:"expand",collapse:"collapse",addedtolibrary:"Added to Library",articleposteddate:"Article Posted date",relatedarticles:"Related Articles",moreoptions:"More Options",closeyourrecommendations:"Close your recommendations",wasaddedtothelistoflists:"was added to the list of lists",removedfromthelist:"Removed from the list",sectionfilters:"Section Filters",closeandreturntohomepage:"Close and return to home page",current:"current",completed:"completed",returntohomepage:"and return to the home page",belowsubscriptions:"once it is checked the below subscriptions will be available.",suggestthesubscriptions:"On selection of a suggestion the subscriptions list present below will be filtered.",openinanewwindow:"Opens in a new window",blogposts:"blog posts",category:"category",enableordisable:"enable or disable",articles:"articles",country:"国家\/地区",selected:"this post is interesting. selected",deselected:"this post is interesting. deselected",profileprogress:"Your profile is <%> complete",profilecompleted:"Congratulations, your profile is now complete!",completeprofile:"Complete your profile",addinterests:"Add interests",addsubscriptions:"Add subscriptions",starticon:"Gated content exclusive to KPMG members",yourinterests:"Your Interests",suggestmorecta:"Suggest More",alertmessage1:"Delete interest",alertdescription1:"Pinned articles will be removed once deleted",alertmessage2:"A maximum of 5 pinned articles allowed",alertmessagetitle:"Maximum Pins Reached",viewgatedcontentcta:"View Gated Content",nonewcontent:"No new content at this time.",viewallsubscriptionscta:"View All Subscriptions",gcsectiontitle:"Gated Content Section: Title",gcsectiondescription:"Gated Content Section: Description",hidegatedcontent:"Hide Gated Content",emptygatedcontentdescription:"It appears you have not yet subscribed to any such gated content.",articlesTwoFour:"articles",articlesFive:"articles",listsTwoFour:"Lists",listsFive:"Lists"}},pagesInfo:{interests:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},myaccount:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},dashboard:{isActive:false,reqLogin:true,redirectTo:"/user/login.html"},library:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},communicationpreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"},privacypreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"}},urlmapping:{learnMore:"",addtolib:"",feedback:"",fgeCongrats:"",fgeError:"",resetPassword:"",isUserRegistrationOverlayExists:"false"}};window.kpmgPersonalize.db.CDCWrapper=function(dbData){var eventObj=null;window.kpmgPersonalize.db.data=dbData;Dmdbase_CDC.callback(dbData);if(digitalData){digitalData.user.ipAddress=dbData.ip;} try{eventObj=new Event("dbData.received");} catch(error){eventObj=document.createEvent("Event");eventObj.initEvent("dbData.received",false,false);} document.dispatchEvent(eventObj);};window.__gigyaConf=window.__gigyaConf||{};window.__gigyaConf.customLang=window.kpmgPersonalize.i18n.gigyaMsgs;</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/tmpl-home-new/css/tmpl-home-new-27d630.css'/> <meta name="msapplication-TileColor" content="#00338D"/> <meta name="msapplication-TileImage" content="/etc/designs/default/kpmg/favicons/mstile-144x144.png"/> <meta name="msapplication-config" content="/etc/designs/default/kpmg/favicons/browserconfig.xml"/> <meta name="theme-color" content="#00338D"/> <title>主页 - 毕马威中国</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/>  <script>(function(i,s,o,g,r,a,m){i['GoogleAnalyticsObject']=r;i[r]=i[r]||function(){(i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o),m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m)})(window,document,'script','https://www.google-analytics.com/analytics.js','ga');ga('create','UA-13230457-4','auto');ga('send','pageview');</script>  <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> <meta name="template" content="dynamic-homepage-template"/> <meta name="viewport" content="width=device-width, initial-scale=1"/> </head> <body class="base-editable-template-page page basicpage"> <div class="template"> <div id="gig_showSimpleShareUI" class="gig-simpleShareUI fixed-and-off-page"> <div class="gig-simpleShareUI-inner"> <span class="icon-gig-simpleShareUI-closeButton"> <span class="sr-only">close</span> </span> <div class="gig-simpleShareUI-caption"> <div class="gig-simpleShareUI-caption-text">Share with your friends</div> </div> <div id="show-share-bar-container" class="gig-simpleShareUI-content"> </div> </div> </div> <header class="global-navigation"> <div id="navigation-v2-data" class="bs5" style="position:fixed" data-site-info='{ "assetsDomain": "https://assets.kpmg.com", "isAuthor": false, "isPersonalized": false, "isTemplatePersonalized": false, "isBlog": false }'>  <div id="navigation-v2-data-logo" data-logo='{ "imgURL": "/is/image/kpmg/kpmg-logo-1", "altText": "毕马威", "linkURL": "/cn/zh/home.html" }'> </div>   <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " 洞察 ", "linkURL" : "/cn/zh/home/insights.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " 行业 ", "linkURL" : "/cn/zh/home/industries.html" }, "services": { "id": "services-flyout", "i18nLabel": " 服务 ", "linkURL": "/cn/zh/home/services.html" }, "optional": { "id": "optional-flyout", "i18nLabel": "话题", "linkURL": "/cn/zh/home/topics.html", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" }, "optional1": { "id": "optional2-flyout", "i18nLabel": "加入毕马威", "linkURL": "/cn/zh/home/careers.html", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" }, "optional2": { "id": "optional3-flyout", "i18nLabel": "关于我们", "linkURL": "/cn/zh/home/about.html", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } }'> </div> <div id="navigation-v2-data-secondary-nav" data-secondary-nav='[ { "id": "careers", "label": " 加入毕马威 ", "linkURL": "" }, { "id": "alumni", "label": " 老友汇 ", "linkURL": "" }, { "id": "media", "label": " 新闻传媒中心 ", "linkURL": "" }, { "id": "social", "label": " 关注毕马威 ", "linkURL": "" }, { "id": "about", "label": " 关于我们 ", "linkURL": "" } ]'></div> <ul id="navigation-v2-data-nav-flyout"> <li id="navigation-v2-author-insights-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/cn/zh/home/jcr:content/navigation-v2/insights" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "会计及报告聚焦", "url": "/cn/zh/home/services/audit/accounting-and-reporting-focus.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "毕马威中国研究院", "url": "/cn/zh/home/insights/2024/07/krc.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "中国经济观察", "url": "/cn/zh/home/insights/2018/02/china-economic-monitor.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "中国税务快讯", "url": "/cn/zh/home/insights/2025/01/china-tax-alert.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "全球金融监管动态月刊", "url": "/cn/zh/home/insights/2021/08/global-fs-regulation-monthly-update.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/insights.html", "label": "更多洞察和出版物", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "会计及报告聚焦", "url": "/cn/zh/home/services/audit/accounting-and-reporting-focus.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "毕马威中国研究院", "url": "/cn/zh/home/insights/2024/07/krc.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "中国经济观察", "url": "/cn/zh/home/insights/2018/02/china-economic-monitor.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "中国税务快讯", "url": "/cn/zh/home/insights/2025/01/china-tax-alert.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "全球金融监管动态月刊", "url": "/cn/zh/home/insights/2021/08/global-fs-regulation-monthly-update.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/insights.html", "label": "更多洞察和出版物", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "订阅中心", "linkUrl": "/cn/zh/home/subscriptions.html", "description": "订阅与您自身最相关的专题", "altText": "", "imgUrl": "/is/image/kpmg/PPC_Banner", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "活动", "linkUrl": "/cn/zh/home/events.html", "description": "毕马威中国经常举办不同的活动，向客户提供实用信息和分享精辟卓见。我们盼望透过这些活动，能与你保持联系、增进交流。", "altText": "", "imgUrl": "/is/image/kpmg/network-2", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-industries-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/cn/zh/home/jcr:content/navigation-v2/industries" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "工业制造", "url": "/cn/zh/home/industries/industrial-manufacturing.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "生命科学", "url": "/cn/zh/home/industries/life-sciences.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "汽车", "url": "/cn/zh/home/industries/automotive.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "医疗健康", "url": "/cn/zh/home/industries/healthcare.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "私募股权", "url": "/cn/zh/home/industries/private-equity.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/industries.html", "label": "所有行业", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "工业制造", "url": "/cn/zh/home/industries/industrial-manufacturing.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "生命科学", "url": "/cn/zh/home/industries/life-sciences.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "汽车", "url": "/cn/zh/home/industries/automotive.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "医疗健康", "url": "/cn/zh/home/industries/healthcare.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "私募股权", "url": "/cn/zh/home/industries/private-equity.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/industries.html", "label": "所有行业", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } }' data-list-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "交通运输", "url": "/cn/zh/home/industries/transport.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "地产与建筑", "url": "/cn/zh/home/industries/real-estate.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "保险", "url": "/cn/zh/home/industries/insurance.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "科技行业、媒体及娱乐、电信业", "url": "/cn/zh/home/industries/technology-media-telecommunications.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "政府及公共事务", "url": "/cn/zh/home/industries/government-public-services.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "资产管理", "url": "/cn/zh/home/industries/asset-management.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] }' data-cell3='{ "type": "nav-list", "links":[ { "label": "能源及天然资源", "url": "/cn/zh/home/industries/energy-natural-resources.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "基建", "url": "/cn/zh/home/industries/infrastructure.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "新经济市场", "url": "/cn/zh/home/industries/new-economy.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "零售及消费品", "url": "/cn/zh/home/industries/consumer-markets.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "银行", "url": "/cn/zh/home/industries/banking.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "跨国企业渠道", "url": "/cn/zh/home/industries/mnc-channel.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] }'> </div> </li> <li id="navigation-v2-author-services-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/cn/zh/home/jcr:content/navigation-v2/services" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "审计及鉴证", "url": "/cn/zh/home/services/audit.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "税务", "url": "/cn/zh/home/services/tax.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "咨询", "url": "/cn/zh/home/services/advisory.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/services.html", "label": "所有服务", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "审计及鉴证", "url": "/cn/zh/home/services/audit.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "税务", "url": "/cn/zh/home/services/tax.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "咨询", "url": "/cn/zh/home/services/advisory.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/services.html", "label": "所有服务", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } }' data-list-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "环境、社会和治理（ESG）", "url": "/cn/zh/home/services/environmental-social-and-governance.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "行政人员招聘", "url": "/cn/zh/home/services/executive-search-and-recruitment.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "毕马威高管研修中心", "url": "/cn/zh/home/services/kpmg-china-executive-education.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "毕马威数字空间站", "url": "https://digitalspace.lighthousekpmg.com/digital-space-webui/", "internalFlag": "false", "newTabAllow": "以新标签或窗口开启" } ] }' data-cell3='{ "type": "nav-list", "links":[ { "label": "毕马威全球中国业务发展中心", "url": "/cn/zh/home/services/global-china-practice.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "全球日本业务发展中心", "url": "/cn/zh/home/services/special-focus-groups/global-japanese-practice.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "毕马威私人和家族企业", "url": "/cn/zh/home/services/private-enterprise.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] }'> </div> </li> <li id="navigation-v2-author-optional-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/cn/zh/home/jcr:content/navigation-v2/optional" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "宏观热点洞见", "url": "/cn/zh/home/insights/2021/04/macro-hotspot-insights.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "粤港澳大湾区", "url": "/cn/zh/home/topics/greater-bay-area.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "金融科技", "url": "/cn/zh/home/campaigns/2023/01/china-fintech-50-2022.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "智慧城市", "url": "/cn/en/home/insights/2022/01/hong-kong-s-connnected-future.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "卓越文创科技50榜单", "url": "/cn/zh/home/campaigns/2023/10/kpmg-china-culture-tech-50.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "宏观热点洞见", "url": "/cn/zh/home/insights/2021/04/macro-hotspot-insights.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "粤港澳大湾区", "url": "/cn/zh/home/topics/greater-bay-area.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "金融科技", "url": "/cn/zh/home/campaigns/2023/01/china-fintech-50-2022.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "智慧城市", "url": "/cn/en/home/insights/2022/01/hong-kong-s-connnected-future.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "卓越文创科技50榜单", "url": "/cn/zh/home/campaigns/2023/10/kpmg-china-culture-tech-50.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "优化香港特別行政区离岸被动收入豁免征税机制的立法建议", "linkUrl": "/cn/zh/home/insights/2022/08/the-proposed-foreign-source-income-exemption-regime-for-passive-income-in-hong-kong.html", "description": "有关修订的内容和毕马威可提供的帮助", "altText": "维多利亚港", "imgUrl": "/is/image/kpmg/victoria-harbour-4", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启", "primaryTag" : "", "isVideo" : "Page", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "毕马威董事会智领中心", "linkUrl": "/cn/zh/home/misc/board-leadership.html", "description": "您董事生涯的助推器", "altText": "毕马威董事会智领中心", "imgUrl": "/is/image/kpmg/home-3", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional2-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/cn/zh/home/jcr:content/navigation-v2/optional1" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Our KPMG", "url": "/cn/zh/home/careers/our-kpmg.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "我们的价值观", "url": "/cn/zh/home/about/our-values.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "联系我们", "url": "/cn/zh/home/careers/contact-us.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/careers.html", "label": "了解更多", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Our KPMG", "url": "/cn/zh/home/careers/our-kpmg.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "我们的价值观", "url": "/cn/zh/home/about/our-values.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "联系我们", "url": "/cn/zh/home/careers/contact-us.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/careers.html", "label": "了解更多", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "社会招聘", "linkUrl": "/cn/zh/home/careers/experienced-hires.html", "description": "在毕马威，机遇无处不在", "altText": "社会招聘", "imgUrl": "/is/image/kpmg/man-climbing-mountain-3", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "校园招聘", "linkUrl": "/cn/zh/home/careers/graduates.html", "description": "在毕马威，机遇无处不在", "altText": "校园招聘", "imgUrl": "/is/image/kpmg/jumping-girl", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-optional3-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/cn/zh/home/jcr:content/navigation-v2/optional2" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "关于我们", "url": "/cn/zh/home/about.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "服务简介", "url": "/cn/zh/home/about/service-overview.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "新闻传媒中心", "url": "/cn/zh/home/media.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "老友汇", "url": "/cn/zh/home/alumni.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "办事处地址", "url": "/cn/zh/home/about/office-locations.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/about.html", "label": "了解更多", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "关于我们", "url": "/cn/zh/home/about.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "服务简介", "url": "/cn/zh/home/about/service-overview.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "新闻传媒中心", "url": "/cn/zh/home/media.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "老友汇", "url": "/cn/zh/home/alumni.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } , { "label": "办事处地址", "url": "/cn/zh/home/about/office-locations.html", "internalFlag": "true", "newTabAllow": "以新标签或窗口开启" } ] ,"viewAll": { "linkURL": "/cn/zh/home/about.html", "label": "了解更多", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "毕马威中国：我们的影响力计划", "linkUrl": "/cn/zh/home/about/our-impact-plan-fy23.html", "description": "“我们的影响力计划”（Our Impact Plan，简称“OIP”）概述了毕马威中国在治理原则、以人为本、关爱地球、实现繁荣这四个关键领域的工作成果，也展现了毕马威中国在追求透明度和负责任地对待环境和社会方面所作的承诺及努力。", "altText": "", "imgUrl": "/is/image/kpmg/oip-fy23-hp", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启", "primaryTag" : "", "isVideo" : "Page", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "联系我们", "linkUrl": "/cn/zh/home/about/contact.html", "description": "我们乐意聆听您的声音，联系我们了解毕马威中国的各项服务、与我们的专业人员联络或搜寻各办事处。", "altText": "", "imgUrl": "/is/image/kpmg/blue-glass-office-building", "internalLinkFlag": "true", "newTabAllow": "以新标签或窗口开启", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> </ul>  <div id="navigation-v2-author-site-selector-editor"> <div id="navigation-v2-data-site-selector" style="min-height:0.5px;" data-mobile-tab='{ "id": "language-locale", "icon": "icon-site-selector", "closeTabLabel": "关闭网站选择" }' data-site-selector='{ "iconStyle": "icon-site-selector", "isVisible": true, "id": "site-selector", "title": "Site Selector" , "flyout": { "cell1": { "type": "site-selector-menu", "heading": "选择毕马威成员所的网站和语言" , "sites":[ { "selected": true, "countryLocale": "China (ZH)", "link": "/cn/zh/home.html" }, { "selected": false, "countryLocale": "China (EN)", "link": "/cn/en/home.html" }, { "selected": false, "countryLocale": "Hong Kong SAR China (EN)", "link": "/cn/en/home.html" }, { "selected": false, "countryLocale": "Macau SAR China (EN)", "link": "/cn/en/home.html" } ], "global": { "selected": false, "link": "/xx/en/home.html", "countryLocale": "Global (EN)" } , "allCountries": { "link": "/cn/zh/home/misc/site-selector.html", "i18nLabel": "View all KPMG sites and languages" }, "countrySiteData": { "countryList":[ { "country": "Albania ", "locale": "en", "link": "/al/en/home.html" }, { "country": "Algeria ", "locale": "fr", "link": "/dz/fr/home.html" }, { "country": "Argentina ", "locale": "es", "link": "/ar/es/home.html" }, { "country": "Armenia ", "locale": "en", "link": "/am/en/home.html" }, { "country": "Australia ", "locale": "en", "link": "/au/en/home.html" }, { "country": "Austria ", "locale": "de", "link": "/at/de/home.html" }, { "country": "Austria ", "locale": "en", "link": "/at/en/home.html" }, { "country": "Azerbaijan ", "locale": "en", "link": "/az/en/home.html" }, { "country": "Bahamas ", "locale": "en", "link": "/bs/en/home.html" }, { "country": "Bahrain ", "locale": "en", "link": "/bh/en/home.html" }, { "country": "Bangladesh ", "locale": "en", "link": "/bd/en/home.html" }, { "country": "Barbados ", "locale": "en", "link": "/bb/en/home.html" }, { "country": "Belgium ", "locale": "en", "link": "/be/en/home.html" }, { "country": "Belgium ", "locale": "nl", "link": "/be/nl/home.html" }, { "country": "Bermuda ", "locale": "en", "link": "/bm/en/home.html" }, { "country": "Bosnia and Herzegovina ", "locale": "en", "link": "/ba/en/home.html" }, { "country": "Brasil ", "locale": "pt", "link": "/br/pt/home.html" }, { "country": "Brazil ", "locale": "en", "link": "/br/en/home.html" }, { "country": "British Virgin Islands ", "locale": "en", "link": "/vg/en/home.html" }, { "country": "Bulgaria ", "locale": "en", "link": "/bg/en/home.html" }, { "country": "Cambodia ", "locale": "en", "link": "/kh/en/home.html" }, { "country": "Cameroon ", "locale": "fr", "link": "/cm/fr/home.html" }, { "country": "Canada ", "locale": "en", "link": "/ca/en/home.html" }, { "country": "Canada ", "locale": "fr", "link": "/ca/fr/home.html" }, { "country": "Cayman Islands ", "locale": "en", "link": "/ky/en/home.html" }, { "country": "Channel Islands ", "locale": "en", "link": "/qm/en/home.html" }, { "country": "Chile ", "locale": "es", "link": "/cl/es/home.html" }, { "country": "China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "China ", "locale": "zh", "link": "/cn/zh/home.html" }, { "country": "Colombia ", "locale": "es", "link": "/co/es/home.html" }, { "country": "Costa Rica ", "locale": "es", "link": "/cr/es/home.html" }, { "country": "Croatia ", "locale": "en", "link": "/hr/en/home.html" }, { "country": "Cyprus ", "locale": "en", "link": "/cy/en/home.html" }, { "country": "Czech Republic ", "locale": "cs", "link": "/cz/cs/home.html" }, { "country": "Czech Republic ", "locale": "en", "link": "/cz/en/home.html" }, { "country": "DR Congo ", "locale": "fr", "link": "/cd/fr/home.html" }, { "country": "Denmark ", "locale": "da", "link": "/dk/da/home.html" }, { "country": "Denmark ", "locale": "en", "link": "/dk/en/home.html" }, { "country": "Egypt ", "locale": "en", "link": "/eg/en/home.html" }, { "country": "Estonia ", "locale": "en", "link": "/ee/en/home.html" }, { "country": "Estonia ", "locale": "et", "link": "/ee/et/home.html" }, { "country": "Finland ", "locale": "fi", "link": "/fi/fi/home.html" }, { "country": "France ", "locale": "fr", "link": "/fr/fr/home.html" }, { "country": "Georgia ", "locale": "en", "link": "/ge/en/home.html" }, { "country": "Germany ", "locale": "de", "link": "/de/de/home.html" }, { "country": "Germany ", "locale": "en", "link": "/de/en/home.html" }, { "country": "Ghana ", "locale": "en", "link": "/gh/en/home.html" }, { "country": "Gibraltar ", "locale": "en", "link": "/gi/en/home.html" }, { "country": "Greece ", "locale": "el", "link": "/gr/el/home.html" }, { "country": "Greece ", "locale": "en", "link": "/gr/en/home.html" }, { "country": "Hong Kong SAR China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Hungary ", "locale": "en", "link": "/hu/en/home.html" }, { "country": "Hungary ", "locale": "hu", "link": "/hu/hu/home.html" }, { "country": "Iceland ", "locale": "is", "link": "/is/is/home.html" }, { "country": "India ", "locale": "en", "link": "/in/en/home.html" }, { "country": "Indonesia ", "locale": "en", "link": "/id/en/home.html" }, { "country": "Ireland ", "locale": "en", "link": "/ie/en/home.html" }, { "country": "Isle of Man ", "locale": "en", "link": "/im/en/home.html" }, { "country": "Israel ", "locale": "en", "link": "/il/en/home.html" }, { "country": "Italy ", "locale": "it", "link": "/it/it/home.html" }, { "country": "Ivory Coast ", "locale": "fr", "link": "/ci/fr/home.html" }, { "country": "Jamaica ", "locale": "en", "link": "/jm/en/home.html" }, { "country": "Japan ", "locale": "en", "link": "/jp/en/home.html" }, { "country": "Japan ", "locale": "ja", "link": "/jp/ja/home.html" }, { "country": "Jordan ", "locale": "en", "link": "/jo/en/home.html" }, { "country": "Kazakhstan ", "locale": "en", "link": "/kz/en/home.html" }, { "country": "Kazakhstan ", "locale": "kk", "link": "/kz/kk/home.html" }, { "country": "Kazakhstan ", "locale": "ru", "link": "/kz/ru/home.html" }, { "country": "Kenya ", "locale": "en", "link": "/ke/en/home.html" }, { "country": "Korea ", "locale": "en", "link": "/kr/en/home.html" }, { "country": "Korea ", "locale": "ko", "link": "/kr/ko/home.html" }, { "country": "Kuwait ", "locale": "en", "link": "/kw/en/home.html" }, { "country": "Laos ", "locale": "en", "link": "/la/en/home.html" }, { "country": "Latvia ", "locale": "en", "link": "/lv/en/home.html" }, { "country": "Latvia ", "locale": "lv", "link": "/lv/lv/home.html" }, { "country": "Lebanon ", "locale": "en", "link": "/lb/en/home.html" }, { "country": "Lithuania ", "locale": "en", "link": "/lt/en/home.html" }, { "country": "Lithuania ", "locale": "lt", "link": "/lt/lt/home.html" }, { "country": "Luxembourg ", "locale": "en", "link": "/lu/en/home.html" }, { "country": "Macau SAR China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Malaysia ", "locale": "en", "link": "/my/en/home.html" }, { "country": "Malta ", "locale": "en", "link": "/mt/en/home.html" }, { "country": "Mauritius ", "locale": "en", "link": "/mu/en/home.html" }, { "country": "Mexico ", "locale": "es", "link": "/mx/es/home.html" }, { "country": "Moldova ", "locale": "en", "link": "/md/en/home.html" }, { "country": "Monaco ", "locale": "en", "link": "/mc/en/home.html" }, { "country": "Monaco ", "locale": "fr", "link": "/mc/fr/home.html" }, { "country": "Mongolia ", "locale": "en", "link": "/mn/en/home.html" }, { "country": "Montenegro ", "locale": "en", "link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "选择另一个地点", "enterCountry": "输入地点", "errorMessage": "错误信息", "site": "网站" } } } } }'> </div> </div>  <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "关闭我的帐户选单" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "关闭我的帐户选单" , "type": "nav-list", "loggedOutLinks": [ { "url": "", "label": "注册" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "", "label": "登录" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "", "label": "了解更多" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "", "label": "概览", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "", "label": "个人档案", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "?tab=communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "", "label": "感兴趣的內容", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "", "label": "文库", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "退出", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell3": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" } } }'> </div> </div>  <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "关闭搜索" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "857605152307744565216923822592", "prefix_results": "200", "language": "zh_cn", "lang": "zh_cn", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=cn" } }, "config": { "searchResultsPath": "/cn/zh/home/misc/search.html", "typeaheadWait": "250", "placeholder": "搜索" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"857605152307744565216923822592", "searchResultPath":"/cn/zh/home/misc/search.html", "searchLanguage":"zh_cn", "yourRecentSearchCopy":"最近的搜索" }' data-i18n-labels='{ "search": "搜索" }'> </div>   <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "标题", "description": "选择你感兴趣的话题和行业，协助我们为你提供合你心意的內容。", "title": "标题", "yourInterests": "你感兴趣的內容包括", "industry": "个行业", "topic": "个话题", "service": "种服务", "country": "国家/地区", "lastUpdated": "最后更新于", "selectedInterests": "选择你感兴趣的內容" }, "promotional": { "welcome": "欢迎", "myKpmgProfile": "“我的毕马威”个人档案", "newUser1": "浏览文章、、", "unknownUser": "为你推荐感兴趣的內容", "newUser2": "设置你感兴趣的內容", "newUser3": "，或", "newUser4": "认识“我的毕马威”", "myProfileCTA":"概览", "oldUser": "你成为会员的日期：" }, "siteSelector": { "title": "体验个性化毕马威", "description": "浏览所有毕马威网站你感兴趣的內容。" } }'></div> </div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/cn/zh/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="毕马威"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/cn/zh/home/insights.html"> 洞察 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/cn/zh/home/industries.html"> 行业 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/cn/zh/home/services.html"> 服务 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/cn/zh/home/topics.html"> 话题 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/cn/zh/home/careers.html"> 加入毕马威 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/cn/zh/home/about.html"> 关于我们 </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="三横杠菜单" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/cn/zh/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="毕马威"> </a> </div> </nav> </div> </section>  </div> <div id="navigation-v2" class="bs5 hide-from-print">  <navbar :vm="$store.state.data.navigation"></navbar> </div>  <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" >  <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div>  <mobile-navbar :vm="vm" > </mobile-navbar>  <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script>   <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script>  <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script>  <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="关闭搜索" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="三横杠菜单" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <section class="wrapper-stickybar react-component" data-message="这个帐号尚未进行验证，未验证帐号会于首次注册后七天被注消。点击橫幅进行邮箱验证。"> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> 毕马威个性化內容 </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> </div> <div class="overlay-content"> <div class="overlay-description"> 从你的个性化仪表板中获得最新的毕马威领先思维资讯 </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> 登录 </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="关闭" data-gm-hi-title="更新通知" data-gm-title="更新通知" data-gm-text="自你上一次登录后，我们的隐私政策已进行了更新。为确保你了解更新后的內容，我们建议你仔细阅读当中的更新部份。在你接受更新版本之前，你将不会收到毕马威的订阅通讯。" data-gm-continue="继续" data-rsm-close-link="关闭" data-rsm-hi-title="嗨," data-rsm-title="嗨," data-rsm-text-one="自你上一次登录后，我们的隐私政策已进行了更新。" data-rsm-text-two="为确保你了解更新后的內容，我们建议你仔细阅读当中的更新部份。在你接受更新版本之前，你将不会收到毕马威的订阅通讯。" data-rsm-ignore-and-logout="忽略并退出" data-rsm-continue="继续" data-ssm-close-link="关闭" data-ssm-hi-title="嗨," data-ssm-title="嗨," data-ssm-continue="继续"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="module-tmpl-home-new"> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="home-page-banner parbase aem-GridColumn aem-GridColumn--default--12"> <div class="module-homepagebanner component bs5"> <div class="banner-general text-color-white"> <a class="homepagebanner-link homePageBanner-noCTA text-color-white" href="/cn/zh/home/insights/2025/03/hong-kong-employment-outlook-2025.html" data-title="2025年香港就業市場展望"> <div class="web-spinner"> <img src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 1622 800'%2F%3E" width="100%" height="100%" alt="Loading Spinner" class="img-responsive"/> </div> <div class="banner-media object-fit-img-container crop-image crop-right-centre "> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/hong-kong-employment-outlook-2025-2100-700:cq5dam.web.800.600" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/hong-kong-employment-outlook-2025-2100-700:cq5dam.web.2100.700" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive hidden-xs decorative-img" src="https://assets.kpmg.com/is/image/kpmg/hong-kong-employment-outlook-2025-2100-700:cq5dam.web.2100.700" alt> <img class="img-responsive visible-xs decorative-img" src="https://assets.kpmg.com/is/image/kpmg/hong-kong-employment-outlook-2025-2100-700:cq5dam.web.2100.700" alt> </picture> </div> <div class="banner-info"> <div class="container"> <div class="row"> <div class="col-xl-6 col-lg-6"> <h1 class="banner-title line-clamp line-clamp-2"> 2025年香港就業市場展望 </h1> <div> <p class="banner-description line-clamp line-clamp-3"> 人才市場概覽 | 薪酬展望 | 人才管理 </p> </div> </div> </div> </div> </div> </a> </div> <div class="banner-promos"> <div class="container"> <div class="row"> <div class="col-xl-4 col-lg-4"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable bannerpromo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="毕马威中国未来企业家大奖" href="/cn/zh/home/campaigns/2025/03/the-future-entrepreneur-award.html"> <div class="img-container object-fit-img-container crop-image crop-left-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/the-future-entrepreneur-award:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/the-future-entrepreneur-award:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/the-future-entrepreneur-award:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/the-future-entrepreneur-award:cq5dam.web.510.340" alt="未来企业家大奖"> </picture>   <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/the-future-entrepreneur-award:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/the-future-entrepreneur-award:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/the-future-entrepreneur-award:cq5dam.web.510.340" alt="未来企业家大奖"> </picture> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> 毕马威中国未来企业家大奖 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 毕马威中国未来企业家大奖 </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> 放眼当下引领未来 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 放眼当下引领未来 </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="放眼当下引领未来" data-shortdescription="放眼当下引领未来" data-href="/cn/zh/home/campaigns/2025/03/the-future-entrepreneur-award.html" data-image="/is/image/kpmg/the-future-entrepreneur-award" data-title="毕马威中国未来企业家大奖" data-shorttitle="毕马威中国未来企业家大奖" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library 毕马威中国未来企业家大奖" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> <div class="col-xl-4 col-lg-4"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable bannerpromo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="欧盟监管简化，中国企业借机超越的重大契机" href="/cn/zh/home/insights/2025/03/the-eu-omnibus-proposals-a-major-opportunity-for-chinese-companies.html"> <div class="img-container object-fit-img-container crop-image crop-centre-bottom"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/cycling-in-the-mountains:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/cycling-in-the-mountains:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/cycling-in-the-mountains:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/cycling-in-the-mountains:cq5dam.web.510.340" alt> </picture>   <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/cycling-in-the-mountains:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/cycling-in-the-mountains:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/cycling-in-the-mountains:cq5dam.web.510.340" alt> </picture> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> 欧盟监管简化，中国企业借机超越的重大契机 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 欧盟监管简化，中国企业借机超越的重大契机 </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> 2025年2月26日，欧盟委员会（European Commission）发布综合方案的提案（Omnibus Proposal），旨在减化一系列可持续发展相关的法律法规。 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 2025年2月26日，欧盟委员会（European Commission）发布综合方案的提案（Omnibus Proposal），旨在减化一系列可持续发展相关的法律法规。 </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="2025年2月26日，欧盟委员会（European Commission）发布综合方案的提案（Omnibus Proposal），旨在减化一系列可持续发展相关的法律法规。" data-shortdescription="2025年2月26日，欧盟委员会（European Commission）发布综合方案的提案（Omnibus Proposal），旨在减化一系列可持续发展相关的法律法规。" data-href="/cn/zh/home/insights/2025/03/the-eu-omnibus-proposals-a-major-opportunity-for-chinese-companies.html" data-image="/is/image/kpmg/cycling-in-the-mountains" data-title="欧盟监管简化，中国企业借机超越的重大契机" data-shorttitle="欧盟监管简化，中国企业借机超越的重大契机" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library 欧盟监管简化，中国企业借机超越的重大契机" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> <div class="col-xl-4 col-lg-4"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable bannerpromo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="2025-2026年度香港政府財政預算案摘要" href="/cn/zh/home/insights/2025/02/hong-kong-budget-2025-2026.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" alt="Hong Kong Victoria Harbour"> </picture>   <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" alt="Hong Kong Victoria Harbour"> </picture> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> 2025-2026年度香港政府財政預算案摘要 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 2025-2026年度香港政府財政預算案摘要 </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> 本網站探討香港政府財政預算案的重點和畢馬威中國的意見。 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 本網站探討香港政府財政預算案的重點和畢馬威中國的意見。 </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="本網站探討香港政府財政預算案的重點和畢馬威中國的意見。" data-shortdescription="本網站探討香港政府財政預算案的重點和畢馬威中國的意見。" data-href="/cn/zh/home/insights/2025/02/hong-kong-budget-2025-2026.html" data-image="/is/image/kpmg/a-family-playing-in-a-park" data-title="2025-2026年度香港政府財政預算案摘要" data-shorttitle="2025-2026年度香港政府財政預算案摘要" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library 2025-2026年度香港政府財政預算案摘要" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> </div> </div> </div> </div> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component home-page-columncontrol bs5 "> <h2 class="maintitle centerAlign"> 新闻 </h2> <div class="container"> <div class="row"> <div class="col-xl-3 col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="畢馬威發佈第九期《香港就業市場展望》報告" href="/cn/zh/home/media/press-releases/2025/03/kpmg-releases-ninth-annual-hong-kong-employment-outlook-report.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/hong-kong-employment-outlook-2025-press-thumbnail:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/hong-kong-employment-outlook-2025-press-thumbnail:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/hong-kong-employment-outlook-2025-press-thumbnail:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/hong-kong-employment-outlook-2025-press-thumbnail:cq5dam.web.510.340" alt> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/hong-kong-employment-outlook-2025-press-thumbnail:cq5dam.web.510.340" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> 畢馬威發佈第九期《香港就業市場展望》報告 </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> 畢馬威發佈第九期《香港就業市場展望》報告 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 畢馬威發佈第九期《香港就業市場展望》報告 </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> 機構應在優化經營管理與應對員工期望之間取得平衡 </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> 機構應在優化經營管理與應對員工期望之間取得平衡 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 機構應在優化經營管理與應對員工期望之間取得平衡 </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="機構應在優化經營管理與應對員工期望之間取得平衡" data-shortdescription="機構應在優化經營管理與應對員工期望之間取得平衡" data-href="/cn/zh/home/media/press-releases/2025/03/kpmg-releases-ninth-annual-hong-kong-employment-outlook-report.html" data-image="/is/image/kpmg/hong-kong-employment-outlook-2025-press-thumbnail" data-title="畢馬威發佈第九期《香港就業市場展望》報告" data-shorttitle="畢馬威發佈第九期《香港就業市場展望》報告" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library 畢馬威發佈第九期《香港就業市場展望》報告" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> <div class="col-xl-3 col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="畢馬威和香港信託人公會聯合發表的報告顯示香港信託行業處於增長的有利位置，新法規有助提升可信度及投資者信心" href="/cn/zh/home/media/press-releases/2025/03/hk-trust-industry-well-positioned-for-growth-as-regulations-boost-credibility-and-investor-confidence-kpmg-and-hkta-report-shows.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/hk-city-view-1:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/hk-city-view-1:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/hk-city-view-1:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/hk-city-view-1:cq5dam.web.510.340" alt> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/hk-city-view-1:cq5dam.web.510.340" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> 畢馬威和香港信託人公會聯合發表的報告顯示香港信託行業處於增長的有利位置，新法規有助提升可信度及投資者信心 </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> 畢馬威和香港信託人公會聯合發表的報告顯示香港信託行業處於增長的有利位置，新法規有助提升可信度及投資者信心 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 畢馬威和香港信託人公會聯合發表的報告顯示香港信託行業處於增長的有利位置，新法規有助提升可信度及投資者信心 </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> 近期的監管變化提升了企業受託人的可信度，但也增加了複雜性和成本 </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> 近期的監管變化提升了企業受託人的可信度，但也增加了複雜性和成本 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 近期的監管變化提升了企業受託人的可信度，但也增加了複雜性和成本 </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="近期的監管變化提升了企業受託人的可信度，但也增加了複雜性和成本" data-shortdescription="近期的監管變化提升了企業受託人的可信度，但也增加了複雜性和成本" data-href="/cn/zh/home/media/press-releases/2025/03/hk-trust-industry-well-positioned-for-growth-as-regulations-boost-credibility-and-investor-confidence-kpmg-and-hkta-report-shows.html" data-image="/is/image/kpmg/hk-city-view-1" data-title="畢馬威和香港信託人公會聯合發表的報告顯示香港信託行業處於增長的有利位置，新法規有助提升可信度及投資者信心" data-shorttitle="畢馬威和香港信託人公會聯合發表的報告顯示香港信託行業處於增長的有利位置，新法規有助提升可信度及投資者信心" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library 畢馬威和香港信託人公會聯合發表的報告顯示香港信託行業處於增長的有利位置，新法規有助提升可信度及投資者信心" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> <div class="col-xl-3 col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="港府儲備仍穩健　畢馬威倡擴資管和創新產業促經濟增長" href="/cn/zh/home/media/press-releases/2025/02/kpmg-government-reserves-remain-robust-advocates-for-expanded-asset-management-and-innovation-industries-to-boost-economic-growth.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" alt> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> 港府儲備仍穩健　畢馬威倡擴資管和創新產業促經濟增長 </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> 港府儲備仍穩健　畢馬威倡擴資管和創新產業促經濟增長 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 港府儲備仍穩健　畢馬威倡擴資管和創新產業促經濟增長 </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> 穩健應對挑戰　人工智能與北部都會區成亮點 </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> 穩健應對挑戰　人工智能與北部都會區成亮點 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 穩健應對挑戰　人工智能與北部都會區成亮點 </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="穩健應對挑戰　人工智能與北部都會區成亮點" data-shortdescription="穩健應對挑戰　人工智能與北部都會區成亮點" data-href="/cn/zh/home/media/press-releases/2025/02/kpmg-government-reserves-remain-robust-advocates-for-expanded-asset-management-and-innovation-industries-to-boost-economic-growth.html" data-image="/is/image/kpmg/a-family-playing-in-a-park" data-title="港府儲備仍穩健　畢馬威倡擴資管和創新產業促經濟增長" data-shorttitle="港府儲備仍穩健　畢馬威倡擴資管和創新產業促經濟增長" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library 港府儲備仍穩健　畢馬威倡擴資管和創新產業促經濟增長" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> <div class="col-xl-3 col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="畢馬威倡策略性財政措施提升香港競爭力" href="/cn/zh/home/media/press-releases/2025/02/kpmg-recommends-strategic-fiscal-measures-to-strengthen-hong-kong-s-competitiveness.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" alt> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/a-family-playing-in-a-park:cq5dam.web.510.340" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> 畢馬威倡策略性財政措施提升香港競爭力 </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> 畢馬威倡策略性財政措施提升香港競爭力 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 畢馬威倡策略性財政措施提升香港競爭力 </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> 建議開源節流吸引企業及人才 </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> 建議開源節流吸引企業及人才 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 建議開源節流吸引企業及人才 </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="建議開源節流吸引企業及人才" data-shortdescription="建議開源節流吸引企業及人才" data-href="/cn/zh/home/media/press-releases/2025/02/kpmg-recommends-strategic-fiscal-measures-to-strengthen-hong-kong-s-competitiveness.html" data-image="/is/image/kpmg/a-family-playing-in-a-park" data-title="畢馬威倡策略性財政措施提升香港競爭力" data-shorttitle="畢馬威倡策略性財政措施提升香港競爭力" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library 畢馬威倡策略性財政措施提升香港競爭力" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> </div> </div> <div class="cta-container"> <a class="btn-primary-cta btn-primary-cobalt-blue columncontrol-campaign-modal " title="所有新闻" href="/cn/zh/home/media/press-releases.html"> 所有新闻 </a> </div> </section> </div> </div></div> <div class="responsivegrid toppicks-container aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="toppicks parbase aem-GridColumn aem-GridColumn--default--12">  <section id="kpmgtoppicks" class="wrapper-kpmgtoppicks react-component bs5 pst" data-name-format="" data-current-page="/cn/zh/home.html" data-campaign-template="false" data-elasticsearch-query="{"query":"","filters":{"all":[{"kpmg_template":["/apps/kpmgpublic/templates/touch-blog-post-template","/apps/kpmgpublic/templates/campaigns-flexible-template","/apps/kpmgpublic/templates/industries-flexible-template","/apps/kpmgpublic/templates/services-flexible-template","/apps/kpmgpublic/templates/insights-flexible-template","/apps/kpmgpublic/templates/article-details-template","/apps/kpmgpublic/templates/html-template","/conf/kpmgpublic/settings/wcm/templates/event-registration-template","/conf/kpmgpublic/settings/wcm/templates/fast-subscription-template","/conf/kpmgpublic/settings/wcm/templates/gated-content-template","/conf/kpmgpublic/settings/wcm/templates/editable-flex-template","/conf/kpmgpublic/settings/wcm/templates/editable-campaign-template"]},{"kpmg_banner_flag":"false"},{"kpmg_article_type":"Article-General"},{"kpmg_filter_date":{"from":"NOW-90","to":"NOW"}}],"none":[{"kpmg_url":["<CurrentPage>"]}]},"sort":[{"kpmg_filter_date":"desc"}]}" data-name-switch="true" style="display:none;"> </section>  </div> </div></div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="fullbleeddividercomponent aem-GridColumn aem-GridColumn--default--12"> <section class="module-fullbleeddivider component bs5 "> <div class="fullbleeddivider-content text-color-white"> <a aria-label="毕马威数字空间站" class="fullbleedgbl-link fullbleed-campaign-modal" href="https://digitalspace.lighthousekpmg.com/pc3dshowroom/cn/" rel="noopener noreferrer" target="_blank"> <div class="fullbleeddivider-image object-fit-img-container crop-image crop-centre-centre "> <picture> <source srcset="https://assets.kpmg.com/is/image/kpmg/digital-space:cq5dam.web.640.490" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/digital-space:cq5dam.web.1400.500" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/digital-space:cq5dam.web.1400.500" alt> </picture> </div> <div class="fullbleed-container "> <div class="container"> <div class="row"> <div class="col-lg-6 col-xl-6"> <h2 class="fullbleed-title title line-clamp line-clamp-2">毕马威数字空间站</h2> <div class="hidden-xs"> <p class="fullbleed-desc line-clamp line-clamp-2"> 全方面体现毕马威领先科技赋能业务的线上数字展厅 </p> </div> <div class="visible-xs"> <p class="fullbleed-desc line-clamp line-clamp-4"> 全方面体现毕马威领先科技赋能业务的线上数字展厅 </p> </div> <div class="fullbleed-link"> <span>进入空间站</span> <span class="icon-chevron-thin-right"></span> </div> </div> </div> </div> </div> </a> </div> </section> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component home-page-columncontrol bs5 "> <h2 class="maintitle centerAlign"> 洞察 </h2> <div class="container"> <div class="row"> <div class="col-lg-4">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="家族办公室系列视频" href="/cn/zh/home/insights/2023/03/family-office-series.html"> <div class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-lines-over-dark-blue-background-1:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-lines-over-dark-blue-background-1:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-lines-over-dark-blue-background-1:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-lines-over-dark-blue-background-1:cq5dam.web.510.340" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-lines-over-dark-blue-background-1:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-lines-over-dark-blue-background-1:cq5dam.web.510.340" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> 家族办公室系列视频 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 家族办公室系列视频 </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> 毕马威私人和家族企业 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 毕马威私人和家族企业 </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="毕马威私人和家族企业" data-shortdescription="毕马威私人和家族企业" data-href="/cn/zh/home/insights/2023/03/family-office-series.html" data-image="/is/image/kpmg/blue-and-purple-lines-over-dark-blue-background-1" data-title="家族办公室系列视频" data-shorttitle="家族办公室系列视频" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library 家族办公室系列视频" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> <div class="col-lg-4">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="国际可持续准则理事会（ISSB）| 可持续报告" href="/cn/zh/home/insights/2022/12/issb-proposals-discussions.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/isg-00-two-men-climbing-mountain:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/isg-00-two-men-climbing-mountain:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/isg-00-two-men-climbing-mountain:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/isg-00-two-men-climbing-mountain:cq5dam.web.440.280" alt="two men climbing mountain"> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/isg-00-two-men-climbing-mountain:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/isg-00-two-men-climbing-mountain:cq5dam.web.440.280" alt="two men climbing mountain"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> 国际可持续准则理事会（ISSB）| 可持续报告 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 国际可持续准则理事会（ISSB）| 可持续报告 </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> 新准则实施资源中心 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 新准则实施资源中心 </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="新准则实施资源中心" data-shortdescription="新准则实施资源中心" data-href="/cn/zh/home/insights/2022/12/issb-proposals-discussions.html" data-image="/is/image/kpmg/isg-00-two-men-climbing-mountain" data-title="国际可持续准则理事会（ISSB）| 可持续报告" data-shorttitle="国际可持续准则理事会（ISSB）| 可持续报告" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library 国际可持续准则理事会（ISSB）| 可持续报告" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> <div class="col-lg-4">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable showDate promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="毕马威董事会智领中心" href="/cn/zh/home/misc/board-leadership.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/home-3:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/home-3:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/home-3:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/home-3:cq5dam.web.440.280" alt="毕马威董事会智领中心"> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/home-3:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/home-3:cq5dam.web.440.280" alt="毕马威董事会智领中心"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> 毕马威董事会智领中心 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> 毕马威董事会智领中心 </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> 您董事生涯的助推器 </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> 您董事生涯的助推器 </p> </div> </div> </div> </a> </section> </div> </div> </div> </div> <div class="cta-container"> <a class="btn-primary-cta btn-primary-cobalt-blue columncontrol-campaign-modal " title="所有洞察" href="/cn/zh/home/insights.html"> 所有洞察 </a> </div> </section> </div> </div><div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="industries-grid-component parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-industriesgrid component bs5"> <div class="container industries-container "> <h2 class="maintitle"> 行业 </h2> <div class="row"> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="02/27/2025" href="/cn/zh/home/industries/healthcare.html" data-title="医疗健康"> <div class="industries-image sprite-healthcare"></div> <p class="industries-title line-clamp line-clamp-3"> 医疗健康 </p> <p class="industries-description line-clamp line-clamp-5">在“健康中国2030”大政策的指引下，中国的医疗体系正在发生颠覆性的变革，变革是挑战也是绝佳的机遇，为敏锐的大健康产业投资者以及卓越运营的医疗机构带来前所未有的发展机会。</p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="01/26/2025" href="/cn/zh/home/industries/banking.html" data-title="银行"> <div class="industries-image sprite-financialservices"></div> <p class="industries-title line-clamp line-clamp-3"> 银行 </p> <p class="industries-description line-clamp line-clamp-5">毕马威已为成就卓越的银行业服务超过一个世纪。</p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="02/12/2025" href="/cn/zh/home/industries/automotive.html" data-title="汽车"> <div class="industries-image sprite-automotive"></div> <p class="industries-title line-clamp line-clamp-3"> 汽车 </p> <p class="industries-description line-clamp line-clamp-5">毕马威汽车业专业服务团队与全球一些规模最大、最负盛名的汽车业企业合作。</p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="02/14/2025" href="/cn/zh/home/industries/consumer-markets.html" data-title="零售及消费品"> <div class="industries-image sprite-genericwallet"></div> <p class="industries-title line-clamp line-clamp-3"> 零售及消费品 </p> <p class="industries-description line-clamp line-clamp-5">毕马威在全球各地为零售及消费品业提供服务，无论客户在何处开业，我们都能凝聚遍布全球的服务网络，为客户提供贯彻如一的优质专业服务。</p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="03/04/2025" href="/cn/zh/home/industries/energy-natural-resources.html" data-title="能源及天然资源"> <div class="industries-image sprite-energy"></div> <p class="industries-title line-clamp line-clamp-3"> 能源及天然资源 </p> <p class="industries-description line-clamp line-clamp-5">毕马威能源及天然资源分部专门针对从事石油天然气、电力及公用事业、采矿及化工行业的客户提供咨询服务。</p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="02/12/2025" href="/cn/zh/home/industries/industrial-manufacturing.html" data-title="工业制造"> <div class="industries-image sprite-industrialmanufacturing"></div> <p class="industries-title line-clamp line-clamp-3"> 工业制造 </p> <p class="industries-description line-clamp line-clamp-5">毕马威工业制造服务团队以服务航天国防、工程及工业产品和冶金工业为主。</p> </a> </div> </div> <div class="cta-container"> <div> </div> <a class="btn-primary-cta btn-primary-outlined" data-title="所有行业" href="/cn/zh/home/industries.html"> 所有行业 </a> </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="service-grid-component parbase aem-GridColumn aem-GridColumn--default--12"> <div class="module-servicesgrid component bs5"> <div class="container services-container "> <h2 class="maintitle"> 服务 </h2> <div class="row"> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="02/24/2025" href="/cn/zh/home/services/audit.html" data-title="审计及鉴证"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/playing-vr:cq5dam.web.424.424" data-title="审计及鉴证" alt="审计及鉴证"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> 审计及鉴证 </p> <p class="services-description line-clamp line-clamp-5">独立且高质量的审计、鉴证和其他服务</p> </a> </div> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="02/28/2025" href="/cn/zh/home/services/tax.html" data-title="税务"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/paraglider-over-lake:cq5dam.web.424.424" data-title="税务" alt="税务"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> 税务 </p> <p class="services-description line-clamp line-clamp-5">毕马威中国的税务专业人员对复杂的监管环境有着深入的了解，并拥有丰富的行业知识和经验。</p> </a> </div> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="01/02/2025" href="/cn/zh/home/services/advisory.html" data-title="咨询"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/bridge-over-water-banner:cq5dam.web.424.424" alt> </picture> </div> <p class="services-title line-clamp line-clamp-3"> 咨询 </p> <p class="services-description line-clamp line-clamp-5">毕马威咨询的专业人员通过一系列服务，为客户提供专业的协助。</p> </a> </div> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="11/11/2024" href="/cn/zh/home/services/private-enterprise.html" data-title="毕马威私人和家族企业"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/key-from-a-house:cq5dam.web.424.424" data-title="屋和锁匙" alt="屋和锁匙"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> 毕马威私人和家族企业 </p> <p class="services-description line-clamp line-clamp-5">我们至可信赖的专业咨询人员竭诚为贵公司服务，担任贵公司的单一联系人，让您尊享毕马威全球资源的支持。</p> </a> </div> </div> <div class="cta-container"> <div> </div> <a class="btn-primary-cta btn-primary-outlined" data-title="所有服务" href="/cn/zh/home/services.html"> 所有服务 </a> </div> </div> </div> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="engagement-promo parbase aem-GridColumn aem-GridColumn--default--12"> <div class="module-engagementpromo component bs5 "> <div class="container-fluid"> <div class="row engagementpromo-three-column "> <div class="engagementpromo-container col-lg-4 "> <div class="engagementpromo-text cobaltblue-purple"> <div class="engagementpromo-link"> <div class="engagementpromo-content"> <h2 class="engagementpromo-title title line-clamp line-clamp-2">订阅中心</h2> <p class="engagementpromo-description line-clamp line-clamp-2"> 订阅与您自身最相关的专题</p> <a class="engagementpromo-button" data-title="订阅中心" aria-label="订阅中心" href="/cn/zh/home/subscriptions.html"> <span>立即订阅</span> </a> </div> </div> </div> </div> <div class="engagementpromo-container col-lg-4 "> <div class="engagementpromo-text kpmgblue-spectrumblue"> <div class="engagementpromo-link"> <div class="engagementpromo-content"> <h2 class="engagementpromo-title title line-clamp line-clamp-2">联系我们</h2> <p class="engagementpromo-description line-clamp line-clamp-2"> 我们乐意聆听您的声音，联系我们了解毕马威中国的各项服务、与我们的专业人员联络或搜寻各办事处。</p> <a class="engagementpromo-button" data-title="联系我们" aria-label="联系我们" href="/cn/zh/home/about/contact.html"> <span>查找联系方式</span> </a> </div> </div> </div> </div> <div class="engagementpromo-container col-lg-4 "> <div class="engagementpromo-text cobaltblue-kpmgblue"> <div class="engagementpromo-link"> <div class="engagementpromo-content"> <h2 class="engagementpromo-title title line-clamp line-clamp-2">加入毕马威</h2> <p class="engagementpromo-description line-clamp line-clamp-2"> 搜寻理想工作，在毕马威以能力改变世界。</p> <a class="engagementpromo-button" data-title="加入毕马威" aria-label="加入毕马威" href="/cn/zh/home/careers.html"> <span>立即行动</span> </a> </div> </div> </div> </div> </div> </div> </div> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component home-page-columncontrol bs5 "> </section> </div> </div></div> <div class="placeholder aem-GridColumn aem-GridColumn--default--12"> </div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> </div> </div></div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"zh":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"zh":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"cn","languages":["zh"],"active":true,"cookieVersion":5,"option":1,"links":[{"text":"毕马威网上隐私声明","anchor":"/cn/zh/home/misc/privacy.html"}],"text":{"zh":"本网站使用Cookies支援所需功能和改善你的网上体验。如你使用本网站，即表示你同意毕马威网上隐私声明內cookies的使用条款。"}}],"cookiesToDelete":""};</script> <script type="text/javascript">var cookie;if(document.cookie.indexOf('sat_track')==-1){document.cookie="sat_track=false; path=/";} var kpmgPath=window.location.pathname.toLowerCase(),countryCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[1]:kpmgPath.split('/')[3],langCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[2]:kpmgPath.split('/')[4];if(window.kpmgPersonalize&&window.kpmgPersonalize.isBlog){countryCode=window.kpmgPersonalize.snp.params.countryCode;langCode=window.kpmgPersonalize.snp.params.languageCode;} var setSatTrack=getCountryInfo();function getCountryInfo(){var readCookies=decodeURIComponent(document.cookie);if(typeof privacyJSON!=='undefined'&&!!privacyJSON&&!!privacyJSON.countries){var isFound=false,isInactive=false;for(var i=0,len=privacyJSON.countries.length;i<len;i++){if(privacyJSON.countries[i].country===countryCode&&privacyJSON.countries[i].active){var languages=privacyJSON.countries[i].languages;for(var j=0,lensub=languages.length;j<lensub;j++){if(languages[j]===langCode){cookie=readCookies.indexOf("KPMG_privacyCookie_")>-1?readCookies.split("KPMG_privacyCookie_"+countryCode+"_ver:"+privacyJSON.countries[i].cookieVersion+"=")[1].split(";")[0]:undefined;createPrivacy_analytics(privacyJSON.options[privacyJSON.countries[i].option-1],privacyJSON.countries[i].functionOptions);isFound=true;}}} else if(privacyJSON.countries[i].country===countryCode&&!privacyJSON.countries[i].active){isInactive=true;}} if(!isFound&&!isInactive){document.cookie="sat_track=true; path=/";}}} function createPrivacy_analytics(option,customFunction){if(option.distinctPrivacyPolicy==="5"){}else if(!cookie){if(!option.checkbox){if(customFunction){document.cookie="sat_track=true; path=/";}else if(option.distinctPrivacyPolicy==="4"&&document.referrer.length===0){document.cookie="sat_track=false; path=/";}else{document.cookie="sat_track=true; path=/";}}else{document.cookie="sat_track=false; path=/";}}else if(cookie.choice){document.cookie="sat_track=true; path=/";}} try{var digitalData=(function(){function formatDate(d){date=new Date(d) var dd=date.getDate();var mm=date.getMonth()+1;var yyyy=date.getFullYear();if(dd<10){dd='0'+dd} if(mm<10){mm='0'+mm};return d=mm+'/'+dd+'/'+yyyy;} function getMetaContent(query){var ele=document.querySelector(query),c="";if(ele!==null&&ele.getAttribute("content")!==null){c=ele.getAttribute("content");} return c;} var author1=window.kpmgMetaData.KPMG_Business_Owner||'',publisher=window.kpmgMetaData.KPMG_Business_Owner_Group||'',docType=getMetaContent('meta[http-equiv=content-type]'),topic=window.kpmgMetaData.KPMG_Topic_Path||'',cType=window.kpmgMetaData.KPMG_Cont_Type_Path||'',mfType=window.kpmgMetaData.KPMG_Media_Typ_Path||'',persona=window.kpmgMetaData.KPMG_Persona_Path||'',gOrigin=window.kpmgMetaData.KPMG_Geographic_Origin_ID||'',service=window.kpmgMetaData.KPMG_Service_Path||'',industry=window.kpmgMetaData.KPMG_Ind_Path||'',market=window.kpmgMetaData.KPMG_Market_Path||'',modifiedDate=formatDate(getMetaContent('meta[http-equiv=last-modified]')),robot=window.kpmgMetaData.KPMG_Robots||'',artDetails=window.kpmgMetaData.KPMG_Template_Type||'',articleDetails="",url=window.kpmgMetaData.KPMG_URL||'',pageType="",errCode="",visitorID="",pTag=window.kpmgMetaData.KPMG_Primary_Tag||'',pTagID=window.kpmgMetaData.KPMG_Primary_Tag_ID||'';if(document.cookie){try{visitorID=document.cookie.match(new RegExp('s_fid'+'=([^;]+)'))[1]||document.cookie.match(new RegExp('s_fid'+'%3D([^;]+)'))[1]||"";}catch(e){visitorID="";}} if((robot.indexOf("noindex")>=0)&&(robot.indexOf("nofollow")>=0)){robot="hidden";}else{robot="public"} if(artDetails.indexOf("article-details-template")>=0){articleDetails=document.title;} if(url.indexOf('404')>=0){pageType="errorPage";errCode="404";} else if(url.indexOf('403')>=0){pageType="errorPage";errCode="403";} else if(url.indexOf('500')>=0){pageType="errorPage";errCode="500";} var pageName="cn:zh:home";if(pageName.indexOf('404')>=0||pageName.indexOf('403')>=0||pageName.indexOf('500')>=0){pageName="";} function storageAvailable(){var storage;try{storage=window["localStorage"];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} var data=storageAvailable()&&localStorage.getItem("accountInfo")!==null&&JSON.parse(localStorage.getItem("accountInfo")),userAPIkey='';if(data&&document.cookie){try{userAPIkey=document.cookie.match(new RegExp('glt_'+data.requestParams.APIKey+''+'=([^;]+)'))[1];}catch(e){userAPIkey='';}} var isLogin=data&&data.requestParams.APIKey&&!!userAPIkey,loginStatus='';if(data===false||isLogin===false){var cookieForLogin='';if(document.cookie){try{cookieForLogin=document.cookie.match(new RegExp('userReg'+'=([^;]+)'))[1];}catch(e){cookieForLogin='';}} if(cookieForLogin==='registered'){loginStatus='logged-out';} else if(cookieForLogin!='registered'){loginStatus='anonymous';}} if(isLogin===true){loginStatus='logged-in';} var digitalData={page:{pageInfo:{pageName:pageName,destinationURL:document.location.href,author:author1,publisher:publisher,issueDate:"",expiryDate:"10/21/2034",effectiveDate:"",lastModifiedDate:modifiedDate,documentType:docType,topicPath:topic,cTypePath:cType,mfTypePath:mfType,personaPath:persona,gOriginPath:gOrigin,servicePath:service,industryPath:industry,marketPath:market,templateName:artDetails,primaryTag:pTag,primaryTagID:pTagID},article:{articleDetails:articleDetails},attributes:{language:"zh",country:"cn",pageTitle:document.title,server:"kpmg.com",pageType:robot},category:{primaryCategory:"home",subCategory1:"",subCategory2:"",subCategory3:""},error:{pageType:pageType,code:errCode}},user:{attributes:{userAgent:navigator.userAgent,visitorID:visitorID}},TemplateType:artDetails,login:{newLoginStatus:loginStatus}};return digitalData;})();}catch(e){console.log('Failed to initialize digital data',e);}</script> <script type="text/javascript">var analyticsURL="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js";</script> <script type="text/javascript">var podBeanCategoryId="";</script> <div class="global-footer"> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"zh":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"zh":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"cn","languages":["zh"],"active":true,"cookieVersion":5,"option":1,"links":[{"text":"毕马威网上隐私声明","anchor":"/cn/zh/home/misc/privacy.html"}],"text":{"zh":"本网站使用Cookies支援所需功能和改善你的网上体验。如你使用本网站，即表示你同意毕马威网上隐私声明內cookies的使用条款。"}}],"cookiesToDelete":""};</script> <footer class="module-footer-v2 bg-white"> <div class="row footer-and-social-links"> <div class="row-container"> <div class="col-md-10 col-xs-12 footer-Links"> <ul class="links desktop-only"> <li> <a href="/cn/zh/home/misc/legal.html"> 法律 </a> </li> <li class="footer-padding"> <a href="/cn/zh/home/misc/privacy.html"> 隐私 </a> </li> <li> <a href="/cn/zh/home/misc/accessibility.html"> 无障碍浏览 </a> </li> <li class="footer-padding"> <a href="/cn/zh/home/misc/sitemap.html"> 网站地图 </a> </li> <li> <a href="/cn/zh/home/misc/help.html"> 帮助 </a> </li> <li> <a href="/cn/zh/home/misc/glossary.html"> 词汇 </a> </li> <li class="footer-padding ot-sdk-footer-link"> <button id="ot-sdk-btn" class="ot-sdk-show-settings"> </button> </li> </ul> <ul class="links mobile-only"> <li> <a href="/cn/zh/home/misc/legal.html"> 法律 </a> </li> <li> <a href="/cn/zh/home/misc/privacy.html"> 隐私 </a> </li> <li> <a href="/cn/zh/home/misc/accessibility.html"> 无障碍浏览 </a> </li> <li> <a href="/cn/zh/home/misc/sitemap.html"> 网站地图 </a> </li> <li> <a href="/cn/zh/home/misc/help.html"> 帮助 </a> </li> <li class=""> <a href="/cn/zh/home/misc/glossary.html"> 词汇 </a> </li> <li> <a href="/content/kpmgpublic/cn/zh/home/about.html"> 关于我们 </a> </li> <li> <a href="/cn/zh/home/about/our-impact-plan-fy23.html"> 我们的影响力计划 </a> </li> <li> <a href="/content/kpmgpublic/cn/zh/home/alumni.html"> 老友汇 </a> </li> <li> <a href="/content/kpmgpublic/cn/zh/home/about/contact.html"> 联系我们 </a> </li> <li> <a href="/content/kpmgpublic/cn/zh/home/media.html"> 新闻传媒中心 </a> </li> <li> <a href="/content/kpmgpublic/cn/zh/home/media/press-releases.html"> 新闻稿 </a> </li> <li> <a href="/cn/zh/home/subscriptions.html"> 订阅中心 </a> </li> <li> <a href="/content/kpmgpublic/cn/zh/home/misc/staff.html"> 员工连线 </a> </li> <li> <a href="/content/kpmgpublic/cn/zh/home/careers.html"> 加入毕马威 </a> </li> <li> <a href="/cn/zh/home/careers/experienced-hires.html"> 社会招聘 </a> </li> <li> <a href="/cn/zh/home/careers/graduates.html"> 校园招聘 </a> </li> <li> <a href="/cn/zh/home/careers/our-kpmg.html"> Our KPMG </a> </li> <li> <span class="ontrust-button"></span> </li> </ul> </div> <div class="col-md-2 col-xs-12 footer-socialchannelLinks"> <section class="module-socialchannels"> <ul class="socialchannel-links"> <li> <a href="https://home.kpmg/cn/zh/home/about/social-media.html#wechat" rel="noopener noreferrer" target="_blank" data-title="wechat"> <span class="icon-wechat icon-rounded-wechat"></span> <span class="sr-only">wechat. Opens in a new window</span> </a> </li> <li> <a href="http://linkedin.com/company/kpmg-china" rel="noopener noreferrer" target="_blank" data-title="linkedin"> <span class="icon-linkedin icon-rounded-linkedin"></span> <span class="sr-only">linkedin. Opens in a new window</span> </a> </li> <li> <a href="http://facebook.com/kpmgchina" rel="noopener noreferrer" target="_blank" data-title="facebook"> <span class="icon-facebook icon-rounded-facebook"></span> <span class="sr-only">facebook. Opens in a new window</span> </a> </li> <li> <a href="http://weibo.com/kpmgchina" rel="noopener noreferrer" target="_blank" data-title="weibo"> <span class="icon-weibo icon-rounded-weibo"></span> <span class="sr-only">weibo. Opens in a new window</span> </a> </li> </ul> </section> </div> </div>  <div class="col-md-6 organizational-footer-links desktop-only"> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/content/kpmgpublic/cn/zh/home/about.html"> 关于我们 </a> </li> <li class="org-submenu"> <a href="/cn/zh/home/about/our-impact-plan-fy23.html"> 我们的影响力计划 </a> </li> <li class="org-submenu"> <a href="/content/kpmgpublic/cn/zh/home/alumni.html"> 老友汇 </a> </li> <li class="org-submenu"> <a href="/content/kpmgpublic/cn/zh/home/about/contact.html"> 联系我们 </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/content/kpmgpublic/cn/zh/home/media.html"> 新闻传媒中心 </a> </li> <li class="org-submenu"> <a href="/content/kpmgpublic/cn/zh/home/media/press-releases.html"> 新闻稿 </a> </li> <li class="org-submenu"> <a href="/cn/zh/home/subscriptions.html"> 订阅中心 </a> </li> <li class="org-submenu"> <a href="/content/kpmgpublic/cn/zh/home/misc/staff.html"> 员工连线 </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/content/kpmgpublic/cn/zh/home/careers.html"> 加入毕马威 </a> </li> <li class="org-submenu"> <a href="/cn/zh/home/careers/experienced-hires.html"> 社会招聘 </a> </li> <li class="org-submenu"> <a href="/cn/zh/home/careers/graduates.html"> 校园招聘 </a> </li> <li class="org-submenu"> <a href="/cn/zh/home/careers/our-kpmg.html"> Our KPMG </a> </li> </ul> </div> </div>  <div class="col-md-6 col-xs-12 footer-footersubscriptionrfp"> <script type="text/javascript">window.footersubscriptioncalloutval="rfp";</script> <section class="module-footersubscriptionrfp component"> <div class="col-md-12 col-xs-12 footersubscriptionrfpInnerContainer"> <div class="col-md-8 col-md-offset-4 col-xs-12 rfpCompoent"> <div class="footer_subscripton_inline_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> 提案申请（RFP） </h2> <button class="submitRfp rfp-process-modal" data-bs-remote="/cn/zh/home/services/rfp-form.html" data-title="提交提案申请（RFP）" data-bs-backdrop="static"> <span class="visible-lg"> 提交提案申请（RFP） </span> <span class="hidden-lg"> 提交提案申请 <span class="icon-chevron-thin-right"></span> </span> </button> </div> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 authenticatedState"> <h2 class="footer_submit_title visible-lg"> 订阅 </h2> <button class="loggedIn" tabindex="0" data-title="订阅"> <span class="visible-lg"> Subscribe Now </span> <span class="hidden-lg"> 订阅毕马威洞察 <span class="icon-chevron-thin-right"></span> </span> </button> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 annonymousState" tabindex="0" data-title="订阅"> <button class="hidden-lg loggedOutSubscription"> 订阅 <span class="icon-chevron-thin-right"></span> </button> <div class="footer_subscripton_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> 订阅 </h2> <div class="emailErrorMsg"> 邮箱地址无效 </div> <div class="bs5 footersubscribe-textbox"> <div class="input-group"> <label for="footerrfp-email" class="sr-only"> 邮箱 </label> <input type="email" name="email" class="form-control footersubscribe-email" id="footerrfp-email" placeholder="邮箱" autocomplete="off" maxlength="100"/> <div class="input-group-append"> <button class="btn footersubscribe-submit" id="footerrfp-submit" type="submit"> 提交 </button> </div> </div> </div> </div> </div> </div> </section> </div> </div> <div class="footer-footerText"> <div class="footer-footerText-content"> <p>© 2025 毕马威华振会计师事务所（特殊普通合伙） — 中国合伙制会计师事务所，毕马威企业咨询（中国）有限公司 — 中国有限责任公司，毕马威会计师事务所 — 澳门特别行政区合伙制事务所，及毕马威会计师事务所 — 香港特别行政区合伙制事务所，均是与毕马威国际有限公司（英国私营担保有限公司）相关联的独立成员所全球组织中的成员。版权所有，不得转载。</p> <p>毕马威的名称和标识均为毕马威全球组织中的独立成员所经许可后使用的商标。<br/> </p> <p><a href="https://beian.miit.gov.cn/" target="_blank">京ICP备12028186号-1</a><br/> <a href="http://www.beian.gov.cn/portal/registerSystemInfo?recordcode=11010102003233" target="_blank">京公网安备11010102003233号</a></p> </div> </div> </footer> </div> </div>  <script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script="3bcdeb4a-149f-4678-bf0d-ccf720aee6ef"></script> <script type="text/javascript">function OptanonWrapper(){}</script>  <script type="text/javascript">function OptanonWrapper(){var evt=document.createEvent("CustomEvent"),cookiesSettingsButton=document.getElementById('ot-sdk-btn');evt.initCustomEvent('oneTrustEvent',false,false,{activeGroups:OptanonActiveGroups,groups:Optanon.GetDomainData()});document.dispatchEvent(evt);window.oneTrustObj=window.oneTrustObj||{};window.oneTrustObj.isScriptLoaded=true;if(Optanon&&typeof Optanon.IsAlertBoxClosed==='function'&&Optanon.IsAlertBoxClosed()&&cookiesSettingsButton!==null){cookiesSettingsButton.style.display="block";}}</script> <script type="text/plain" class="recaptchaenable"> var languageCode = window.kpmgPersonalize.snp.params.languageCode || '', recapchaJSUrl = 'https://www.google.com/recaptcha/api.js?hl=' + languageCode, jsElm = document.createElement("script"); jsElm.type = "application/javascript"; jsElm.src = recapchaJSUrl; jsElm.setAttribute('async',''); jsElm.setAttribute('defer',''); document.body.appendChild(jsElm); </script> <script data-main="/etc/clientlibs/kpmgpublic/main" src="/etc/clientlibs/kpmgpublic/global/js/vendor/require.js"></script> <script type="text/javascript">window.reactBundles={"touchpopulartags":{"js":"/etc/scripts/touchpopulartags.1e687ad3c17022943a95.js"},"":{"html":"/etc/scripts/index.html"},"privacypreferences":{"js":"/etc/scripts/privacypreferences.74688767d44491d0330c.js"},"stickybar":{"js":"/etc/scripts/stickybar.e81a4d18fd103babc06e.js"},"contacttabsaccordion":{"js":"/etc/scripts/contacttabsaccordion.725962fe301df5cdaada.js"},"genericcontactform":{"js":"/etc/scripts/genericcontactform.409fbb7a8c6a67019345.js"},"kpmgtoppicks":{"js":"/etc/scripts/kpmgtoppicks.378ba5fbeb69ecd0129f.js"},"librarylistmanagement":{"js":"/etc/scripts/librarylistmanagement.85746a288321a8529e49.js"},"dashboardbanner":{"js":"/etc/scripts/dashboardbanner.b5f3429d131c7e4e2183.js"},"fgeformbuilder":{"js":"/etc/scripts/fgeformbuilder.5ef18bd9c72d76e6c689.js"},"vendor":{"js":"/etc/scripts/vendor.d7f6aeef0146e51696b6.js"},"rfpformsubmit":{"js":"/etc/scripts/rfpformsubmit.98646a4c331200b29a8c.js"},"touchblogauthorlist":{"js":"/etc/scripts/touchblogauthorlist.d397a043296a2c4837e3.js"},"dashboardarticle":{"js":"/etc/scripts/dashboardarticle.9aa153de19b60f88fc22.js"},"partnerlocator":{"js":"/etc/scripts/partnerlocator.cdcb7514099d6a626738.js"},"searchresults":{"js":"/etc/scripts/searchresults.01033d8a8d82beb0545e.js"},"fgecta":{"js":"/etc/scripts/fgecta.392cb426323d60f7837b.js"},"profile":{"js":"/etc/scripts/profile.00ca10d89f1df979fdb1.js"},"runtime":{"js":"/etc/scripts/runtime.55a5f70aa307043b899d.js"},"logictreeintereststags":{"js":"/etc/scripts/logictreeintereststags.0f47c85e52f8afd45369.js"},"touchsupportingcontent":{"js":"/etc/scripts/touchsupportingcontent.03390c94bc49df2619ae.js"},"communicationpreferences":{"js":"/etc/scripts/communicationpreferences.29216b11773a7b088772.js"},"librarylist":{"js":"/etc/scripts/librarylist.dbc04c2462204b05d60c.js"},"peoplecontactpopup":{"js":"/etc/scripts/peoplecontactpopup.d6fa4a6e575319b033b5.js"},"widedashboardarticle":{"js":"/etc/scripts/widedashboardarticle.9c51947be525eae9bd38.js"},"kpmggatedcontentarticles":{"js":"/etc/scripts/kpmggatedcontentarticles.a1b43ee8d0a29266cb71.js"},"relatedcontent":{"js":"/etc/scripts/relatedcontent.9067167cb1a10b7acae1.js"},"articlequery":{"js":"/etc/scripts/articlequery.5aff677d3a913c831477.js"},"oppmodal":{"js":"/etc/scripts/oppmodal.b2bfb7d1d118150692af.js"},"touchpopularposts":{"js":"/etc/scripts/touchpopularposts.febe113b08b2e56ce9cd.js"},"touchrecentposts":{"js":"/etc/scripts/touchrecentposts.cc76962fbd12484085cb.js"},"trendinglistnew":{"js":"/etc/scripts/trendinglistnew.89259adf9e1ba1825b5b.js"},"kpmgdashboardarticles":{"js":"/etc/scripts/kpmgdashboardarticles.de79b1e7a58b647fad9d.js"},"interests":{"js":"/etc/scripts/interests.41d094b97c4b59d7029f.js"},"dynamicsubnavigation":{"js":"/etc/scripts/dynamicsubnavigation.101665f9852b6f7a0261.js"},"touchrelatedpost":{"js":"/etc/scripts/touchrelatedpost.3213038ac284e1c59721.js"},"resultlistingb":{"js":"/etc/scripts/resultlistingb.ffee3a88231f8f37b8f3.js"}};</script> <script language="javascript">if(typeof(UserAgentInfo)!='undefined'&&!window.addEventListener) {UserAgentInfo.strBrowser=1;} function storageAvailable(type){var storage;try{storage=window[type];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} if(window.kpmgPersonalize.isSitePersonalize||(storageAvailable("localStorage")&&localStorage.getItem('accountInfo')!==null)){var loadGigya=function(){var url="https://cdns.gigya.com/js/gigya.js?apiKey=3_b1JlJDFWQpIa5J_DhVchLXPqj2CpLkNrC55EyingNChkFYqQOCnGD5MmcWwqO3z3";console.log("Share api url "+url);require.config({waitSeconds:120,'paths':{'gigyaUrl':url,'gigyaExt':'https://cdn.gigya-ext.com/screenset-validation.min'}});require(['gigyaUrl'],function(){console.log("Gigya js loaded!");require(["gigyaExt"],function(){console.log("Gigya screenset validation js loaded!");});});};window.onload=setTimeout(loadGigya);}</script>  <script type="text/javascript">function addReactScripts(file){if(file){var script=document.createElement('script');script.src=file;script.defer=true;document.head.appendChild(script);}} function checkForReactComponents(){var reactComponents=document.querySelectorAll(".react-component"),runtimeBundle=window.reactBundles&&window.reactBundles.runtime&&window.reactBundles.runtime.js,vendorBundle=window.reactBundles&&window.reactBundles.vendor&&window.reactBundles.vendor.js;if(reactComponents.length>0&&window.reactBundles){addReactScripts(runtimeBundle);addReactScripts(vendorBundle);reactComponents.forEach(function(node){var classList=node.className,file=classList.substring(8,classList.indexOf(" ")),componentBundle=file&&window.reactBundles[file]&&window.reactBundles[file].js;addReactScripts(componentBundle);});}} checkForReactComponents();</script> <script type="text/javascript">var shareProperties={"shareSiteName":"KPMG","shareLanguage":"zh","twitterDefaultText":"","shareEnabledProviders":"Sina,qzone,linkedin,whatsapp","socialChannelsList":"twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone".split(','),"shareWithFriendsLabel":"Share with your friends"};var demandbaseAsyncURL="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper";</script> <div class="modal fade" id="kpmgModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog container"> <a href="#" class="btn-close" data-bs-dismiss="modal"><span class="icon-close"><span class="sr-only">close</span></span></a> <div class="modal-content"></div> </div> </div> <script type="text/javascript">globalLoadCompleted=function(){require(["/etc/clientlibs/kpmgpublic/tmpl-home-new/js/tmpl-home-new-136af2.js"],function(){});}</script> <script src="https://scripts.demandbase.com/adobeanalytics/pZy5a2F8.min.js"></script> <script type="text/plain" class="optanon-category-C0004" async src="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper"></script> <script type="text/javascript">require(["/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js"],function(){try{require(['personalization'],function(){globalLoadCompleted();});}catch(error){console.error("Error occurred in fetching account info...\n\tMSG: ",error);globalLoadCompleted();}});</script> </body> </html>

CINXE.COM

主页 - 毕马威中国