{"id":148523,"date":"2026-07-02T11:06:29","date_gmt":"2026-07-02T03:06:29","guid":{"rendered":"https:\/\/www.banyu.com\/blog\/english\/148523\/"},"modified":"2026-07-02T11:07:03","modified_gmt":"2026-07-02T03:07:03","slug":"banyu-topic-0716","status":"publish","type":"post","link":"https:\/\/www.banyu.com\/blog\/english\/148523\/","title":{"rendered":"\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u600e\u4e48\u5b89\u6392\uff1f\u5148\u770bCPA\u6559\u5b66\u6cd5\u548c\u5b66\u4e60\u76ee\u6807"},"content":{"rendered":"<p>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\uff0c\u6307\u7684\u662f\u501f\u7528\u65b0\u52a0\u5761\u5c0f\u5b66\u6570\u5b66\u8bfe\u7a0b\u7684\u6838\u5fc3\u65b9\u6cd5\u2014\u2014<strong>CPA \u6559\u5b66\u6cd5<\/strong>\uff0c\u6309\u300c\u5b9e\u7269\u64cd\u4f5c \u2192 \u56fe\u50cf\u5efa\u6a21 \u2192 \u62bd\u8c61\u7b26\u53f7\u300d\u7684\u987a\u5e8f\uff0c\u5faa\u5e8f\u5e2e 3 \u5c81\u4ee5\u4e0a\u5b69\u5b50\u5efa\u7acb<strong>\u6570\u611f\u4e0e\u6570\u5b66\u601d\u7ef4<\/strong>\u7684\u542f\u8499\u65b9\u5f0f\u3002\u5b83\u7684\u91cd\u70b9\u4e0d\u662f\u63d0\u524d\u5b66\u591a\u5c11\u52a0\u51cf\u6cd5\uff0c\u800c\u662f\u5148\u8ba9\u5b69\u5b50\u628a\u6982\u5ff5\u300c\u6478\u5230\u3001\u770b\u61c2\u300d\uff0c\u518d\u8fc7\u6e21\u5230\u7b26\u53f7\u8fd0\u7b97\u3002<\/p>\n<p>\u5f88\u591a\u5bb6\u957f\u4e00\u4e0a\u6765\u5c31\u7ea0\u7ed3\u4e70\u54ea\u5957\u6559\u6750\u3001\u62a5\u54ea\u95e8\u8bfe\uff0c\u7ed3\u679c\u65b9\u5411\u53cd\u4e86\u3002<strong>\u5148\u60f3\u6e05\u695a\u6559\u5b66\u6cd5\u548c\u5b66\u4e60\u76ee\u6807\uff0c\u518d\u8c08\u600e\u4e48\u5b89\u6392\uff0c\u624d\u4e0d\u4f1a\u628a\u542f\u8499\u505a\u6210\u63d0\u524d\u5237\u9898\u3002<\/strong> \u4e0b\u9762\u6309\u300c\u65b9\u6cd5 \u2192 \u76ee\u6807 \u2192 \u5b89\u6392 \u2192 \u5224\u65ad\u300d\u7684\u987a\u5e8f\u8bb2\u900f\u3002<\/p>\n<h2>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u5230\u5e95\u662f\u4ec0\u4e48\uff1f<\/h2>\n<p>\u4e00\u53e5\u8bdd\uff1a<strong>\u5b83\u662f\u4e00\u5957\u5f3a\u8c03\u300c\u7406\u89e3\u5148\u4e8e\u8ba1\u7b97\u300d\u7684\u542f\u8499\u601d\u8def\uff0c\u6838\u5fc3\u65b9\u6cd5\u662f CPA\uff0c\u6838\u5fc3\u4ea7\u7269\u662f\u6570\u611f\uff0c\u800c\u4e0d\u662f\u7b97\u5f97\u5feb\u3002<\/strong><\/p>\n<p>CPA \u6765\u81ea\u8ba4\u77e5\u5fc3\u7406\u5b66\u5bb6 Jerome Bruner \u7684\u8868\u5f81\u7406\u8bba\u2014\u2014\u4ed6\u628a\u4eba\u7406\u89e3\u77e5\u8bc6\u7684\u65b9\u5f0f\u5206\u6210<strong>\u52a8\u4f5c\u3001\u56fe\u50cf\u3001\u7b26\u53f7<\/strong>\u4e09\u79cd\u8868\u5f81\u3002\u65b0\u52a0\u5761\u6559\u80b2\u90e8\u5728 1980 \u5e74\u4ee3\u628a\u8fd9\u4e00\u601d\u8def\u5199\u8fdb\u5c0f\u5b66\u6570\u5b66\u8bfe\u7a0b\u6846\u67b6\uff0c\u9010\u6b65\u53d1\u5c55\u6210\u4eca\u5929\u7684\u300c\u5b9e\u7269\u2014\u56fe\u50cf\u2014\u62bd\u8c61\u300d\u6559\u5b66\u6cd5\u3002<\/p>\n<p>\u8fd9\u5957\u65b9\u6cd5\u7684\u5e95\u6c14\u6765\u81ea\u6210\u7ee9\uff1a\u5728 <strong>2019 \u5e74 TIMSS \u548c 2022 \u5e74 PISA<\/strong> \u4e24\u9879\u56fd\u9645\u6d4b\u8bc4\u4e2d\uff0c\u65b0\u52a0\u5761\u7684\u5c0f\u5b66\u4e0e\u4e2d\u5b66\u6570\u5b66\u5747\u6392\u540d\u4e16\u754c\u7b2c\u4e00\uff08\u6765\u6e90\uff1aTIMSS 2019\u3001OECD PISA 2022\uff09\uff0c\u968f\u540e\u88ab\u7f8e\u56fd\u3001\u82f1\u56fd\u7b49\u591a\u56fd\u7684\u5b66\u6821\u5f15\u8fdb\u8bfe\u5802\u3002<\/p>\n<p>\u4f46\u5bf9\u4e2d\u56fd\u5bb6\u957f\u6765\u8bf4\uff0c\u771f\u6b63\u6709\u7528\u7684\u4e0d\u662f\u300c\u5b83\u5f88\u5389\u5bb3\u300d\uff0c\u800c\u662f<strong>\u5b83\u628a\u62bd\u8c61\u6570\u5b66\u62c6\u6210\u4e86\u53ef\u64cd\u4f5c\u7684\u4e09\u6b65<\/strong>\u2014\u2014\u8fd9\u6070\u597d\u662f\u5bb6\u5ead\u542f\u8499\u6700\u7f3a\u7684\u8def\u7ebf\u56fe\u3002<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" style=\"max-width:100%;height:auto\" loading=\"lazy\"  src=\"https:\/\/www.banyu.com\/blog\/wp-content\/uploads\/2026\/07\/1782454447193-15-47208-1-1.jpg\" alt=\"\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499 CPA \u4e09\u9636\u6bb5\u793a\u610f\uff1a\u4ece\u5b9e\u7269\u3001\u56fe\u50cf\u5230\u62bd\u8c61\u7b26\u53f7\u7684\u8fc7\u6e21\"><\/figure>\n<h2>CPA \u6559\u5b66\u6cd5\u7684\u4e09\u4e2a\u9636\u6bb5\uff1a\u4ece\u5b9e\u7269\u5230\u7b26\u53f7<\/h2>\n<p>CPA \u662f Concrete\uff08\u5177\u4f53\uff09\u3001Pictorial\uff08\u56fe\u50cf\uff09\u3001Abstract\uff08\u62bd\u8c61\uff09\u4e09\u4e2a\u82f1\u6587\u5355\u8bcd\u7684\u7f29\u5199\uff0c\u4ee3\u8868\u5b69\u5b50\u7406\u89e3\u4e00\u4e2a\u6570\u5b66\u6982\u5ff5\u8981\u7ecf\u8fc7\u7684\u4e09\u9053\u53f0\u9636\u3002<strong>\u8df3\u8fc7\u4efb\u4f55\u4e00\u9053\uff0c\u7406\u89e3\u90fd\u4f1a\u60ac\u7a7a\u3002<\/strong><\/p>\n<ul>\n<li><strong>C \u5177\u4f53\u9636\u6bb5\uff1a<\/strong> \u7528\u771f\u5b9e\u7269\u54c1\u64cd\u4f5c\u2014\u2014\u79ef\u6728\u3001\u6a58\u5b50\u3001\u7ebd\u6263\uff0c\u8ba9\u300c3 + 2\u300d\u5148\u53d8\u6210\u300c3 \u9897 + 2 \u9897\u300d\u3002\u8fd9\u4e00\u6b65\u5efa\u7acb\u7684\u662f\u6570\u91cf\u548c\u5b9e\u7269\u7684\u5bf9\u5e94\u611f\u3002<\/li>\n<li><strong>P \u56fe\u50cf\u9636\u6bb5\uff1a<\/strong> \u628a\u5b9e\u7269\u6362\u6210\u753b\u5728\u7eb8\u4e0a\u7684\u5706\u5708\u3001\u65b9\u5757\uff0c\u518d\u5347\u7ea7\u5230\u65b0\u52a0\u5761\u6570\u5b66\u7684\u62db\u724c\u5de5\u5177<strong>\u6761\u5f62\u56fe\uff08bar model\uff09<\/strong>\u3002\u5b69\u5b50\u5f00\u59cb\u7528\u56fe\u628a\u300c\u8c01\u591a\u3001\u8c01\u5c11\u3001\u76f8\u5dee\u51e0\u300d\u753b\u51fa\u6765\uff0c\u8fd9\u5c31\u662f\u5efa\u6a21\u7684\u8d77\u70b9\u3002<\/li>\n<li><strong>A \u62bd\u8c61\u9636\u6bb5\uff1a<\/strong> \u64a4\u6389\u56fe\uff0c\u53ea\u5269\u6570\u5b57\u548c\u7b26\u53f7\u3002\u5b69\u5b50\u80fd\u76f4\u63a5\u7528\u7b97\u5f0f\u89e3\u51b3\u95ee\u9898\uff0c\u4e14\u77e5\u9053\u6bcf\u4e00\u6b65\u5bf9\u5e94\u4ec0\u4e48\u3002<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>\u9636\u6bb5<\/th>\n<th>\u5de5\u5177<\/th>\n<th>\u5b69\u5b50\u5728\u505a\u7684\u4e8b<\/th>\n<th>\u5e38\u89c1\u4fe1\u53f7<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>C \u5177\u4f53<\/td>\n<td>\u5b9e\u7269\u3001\u6559\u5177<\/td>\n<td>\u6446\u4e00\u6446\u3001\u6570\u4e00\u6570<\/td>\n<td>\u80fd\u8fb9\u64cd\u4f5c\u8fb9\u8bf4\u51fa\u6570\u91cf<\/td>\n<\/tr>\n<tr>\n<td>P \u56fe\u50cf<\/td>\n<td>\u5706\u5708\u3001\u6761\u5f62\u56fe<\/td>\n<td>\u628a\u5173\u7cfb\u753b\u51fa\u6765<\/td>\n<td>\u5e94\u7528\u9898\u5148\u753b\u56fe\u518d\u5217\u5f0f<\/td>\n<\/tr>\n<tr>\n<td>A \u62bd\u8c61<\/td>\n<td>\u6570\u5b57\u3001\u7b26\u53f7<\/td>\n<td>\u76f4\u63a5\u5217\u5f0f\u8ba1\u7b97<\/td>\n<td>\u4e0d\u753b\u56fe\u4e5f\u80fd\u8bb2\u6e05\u601d\u8def<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7406\u89e3\u4e86\u4e09\u9636\u6bb5\uff0c\u4f60\u4f1a\u53d1\u73b0\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u548c\u666e\u901a\u5237\u9898\u5f0f\u542f\u8499\u5dee\u7684\u4e0d\u662f\u9898\u91cf\uff0c\u800c\u662f<strong>\u6709\u6ca1\u6709 P \u8fd9\u9053\u6865<\/strong>\u3002\u4e24\u8005\u5728\u8ba1\u7b97\u4e0e\u7406\u89e3\u4e0a\u7684\u5177\u4f53\u5dee\u5f02\uff0c\u53ef\u53c2\u8003<a href=\"https:\/\/www.banyu.com\/blog\/english\/148398\">\u65b0\u52a0\u5761\u6570\u5b66\u548c\u666e\u901a\u6570\u5b66\u8bfe\u6709\u4ec0\u4e48\u533a\u522b<\/a>\u3002<\/p>\n<h2>\u4e0d\u540c\u5e74\u7ea7\u7684\u5b66\u4e60\u76ee\u6807\u600e\u4e48\u5b9a\uff1f<\/h2>\n<p>\u542f\u8499\u4e0d\u662f\u8d8a\u65e9\u8d8a\u96be\u8d8a\u597d\uff0c\u800c\u662f<strong>\u8ba9\u9636\u6bb5\u96be\u5ea6\u5339\u914d\u5b69\u5b50\u7684\u8ba4\u77e5\u9636\u6bb5<\/strong>\u3002\u6309\u65b0\u52a0\u5761\u6570\u5b66\u8bfe\u7a0b\u7684\u5206\u7ea7\uff0c\u53ef\u4ee5\u7c97\u7565\u5bf9\u5e94\u5230\u4e0b\u9762\u4e09\u6863\u5b66\u4e60\u76ee\u6807\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9f84 \/ \u5e74\u7ea7<\/th>\n<th>CPA \u4fa7\u91cd<\/th>\n<th>\u6838\u5fc3\u5b66\u4e60\u76ee\u6807\uff08\u793a\u4f8b\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>3-6 \u5c81\uff08\u542f\u8499 \/ \u5e7c\u513f\u56ed\u5927\u73ed\uff09<\/td>\n<td>\u4ee5\u5b9e\u7269\u4e3a\u4e3b\uff08C\uff09<\/td>\n<td>20 \u4ee5\u5185\u6570\u6570\u4e0e\u4e00\u4e00\u5bf9\u5e94\u3001\u5f62\u72b6\u989c\u8272\u6bd4\u8f83\u3001\u52a0\u51cf\u7684\u300c\u5408\u4e0e\u5206\u300d\u3001\u57fa\u672c\u6d4b\u91cf\u4e0e\u65f6\u95f4\u8ba4\u77e5<\/td>\n<\/tr>\n<tr>\n<td>6-9 \u5c81\uff081-3 \u5e74\u7ea7\uff09<\/td>\n<td>\u5b9e\u7269\u5230\u56fe\u50cf\u8fc7\u6e21\uff08C\u2192P\uff09<\/td>\n<td>100\/1000 \u4ee5\u5185\u52a0\u51cf\u4e58\u9664\u3001\u7528\u6761\u5f62\u56fe\u7406\u89e3\u5e94\u7528\u9898\u3001\u957f\u5ea6\u65f6\u95f4\u94b1\u5e01\u7684\u6d4b\u91cf\u4e0e\u6362\u7b97\u3001\u5206\u6570\u521d\u6b65<\/td>\n<\/tr>\n<tr>\n<td>9-12 \u5c81\uff084-6 \u5e74\u7ea7\uff09<\/td>\n<td>\u56fe\u50cf\u5230\u62bd\u8c61\uff08P\u2192A\uff09<\/td>\n<td>\u5206\u6570\u5c0f\u6570\u767e\u5206\u6bd4\u4e92\u6362\u3001\u56db\u5219\u6df7\u5408\u3001\u9762\u79ef\u4f53\u79ef\u3001\u7528\u6761\u5f62\u56fe\u89e3\u591a\u6b65\u5e94\u7528\u9898\u3001\u4ee3\u6570\u96cf\u5f62<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u5224\u65ad\u76ee\u6807\u662f\u5426\u5b9a\u5f97\u5408\u9002\uff0c\u6709\u4e2a\u7b80\u5355\u6807\u51c6\uff1a\u5b69\u5b50\u80fd\u4e0d\u80fd\u5728\u5f53\u524d\u9636\u6bb5\u300c\u8bb2\u51fa\u4e3a\u4ec0\u4e48\u300d\u3002<\/strong> \u5982\u679c\u5927\u73ed\u5b69\u5b50\u8fd8\u5728\u63b0\u624b\u6307\u7406\u89e3\u300c\u5408\u4e0e\u5206\u300d\uff0c\u5c31\u522b\u6025\u7740\u4e0a 100 \u4ee5\u5185\u8fdb\u4f4d\u52a0\uff1b\u53cd\u8fc7\u6765\uff0c\u4e09\u5e74\u7ea7\u5b69\u5b50\u5982\u679c\u8fde\u6761\u5f62\u56fe\u90fd\u4e0d\u4f1a\u753b\uff0c\u5e94\u7528\u9898\u5927\u6982\u7387\u4f1a\u5361\u58f3\u3002<\/p>\n<h2>\u5bb6\u5ead\u91cc\u7684\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u600e\u4e48\u5b89\u6392\uff1f<\/h2>\n<p>\u5bb6\u5ead\u542f\u8499\u4e0d\u9700\u8981\u5168\u5957\u6559\u6750\uff0c<strong>\u5173\u952e\u662f\u6309 CPA \u987a\u5e8f\u8d70\uff0c\u4e14\u6bcf\u6b65\u90fd\u8ba9\u5b69\u5b50\u52a8\u624b\u3001\u5f00\u53e3<\/strong>\u3002\u53ef\u4ee5\u6309\u4e0b\u9762\u516d\u6b65\u843d\u5730\uff1a<\/p>\n<ol>\n<li><strong>\u5148\u6d4b\u8d77\u70b9\u3002<\/strong> \u7528\u4e09\u9053\u751f\u6d3b\u5316\u5c0f\u9898\u5feb\u901f\u5b9a\u4f4d\u5b69\u5b50\u5361\u5728\u54ea\u4e00\u9636\uff1a\u2460\u6446 7 \u9897\u6263\u5b50\u62ff\u8d70 2 \u9897\uff0c\u95ee\u8fd8\u5269\u51e0\uff08\u6d4b C \u5177\u4f53\uff09\uff1b\u2461\u4e0d\u7ed9\u5b9e\u7269\uff0c\u8ba9\u4ed6\u753b\u56fe\u8868\u793a\u300c\u54e5\u54e5\u7684\u7cd6\u6bd4\u5f1f\u5f1f\u591a 3 \u5757\u3001\u54e5\u54e5\u6709 8 \u5757\uff0c\u5f1f\u5f1f\u51e0\u5757\u300d\uff08\u6d4b P \u56fe\u50cf\uff09\uff1b\u2462\u76f4\u63a5\u95ee\u300c15 \u2212 8 \u600e\u4e48\u7b97\u3001\u4f60\u662f\u600e\u4e48\u60f3\u7684\u300d\uff08\u6d4b A \u62bd\u8c61\uff0c\u91cd\u70b9\u542c\u89e3\u91ca\uff09\u3002\u4ece\u4ed6\u591f\u5f97\u7740\u7684\u90a3\u4e00\u9636\u5f00\u59cb\uff0c\u4e0d\u76f2\u76ee\u8d85\u524d\u3002<\/li>\n<li><strong>\u4ece\u5b9e\u7269\u5f00\u59cb\uff08C\uff09\u3002<\/strong> \u7528\u5bb6\u91cc\u7684\u6263\u5b50\u3001\u6c34\u679c\u3001\u79ef\u6728\u6446\u51fa\u9898\u76ee\uff0c\u8ba9\u5b69\u5b50\u8fb9\u6446\u8fb9\u8bf4\uff0c\u5efa\u7acb\u6570\u91cf\u611f\u3002<\/li>\n<li><strong>\u5f15\u5165\u753b\u56fe\uff08P\uff09\u3002<\/strong> \u628a\u5b9e\u7269\u6362\u6210\u7eb8\u4e0a\u7684\u5706\u5708\uff0c\u518d\u6559\u4ed6\u753b\u6761\u5f62\u56fe\u8868\u793a\u300c\u591a\u51e0\u3001\u5c11\u51e0\u3001\u4e00\u5171\u300d\u3002\u8fd9\u4e00\u6b65\u6700\u5bb9\u6613\u88ab\u5bb6\u957f\u8df3\u8fc7\uff0c\u5374\u6700\u91cd\u8981\u3002<\/li>\n<li><strong>\u518d\u4e0a\u7b26\u53f7\uff08A\uff09\u3002<\/strong> \u5f53\u5b69\u5b50\u80fd\u719f\u7ec3\u753b\u56fe\u540e\uff0c\u518d\u64a4\u56fe\u5217\u7b97\u5f0f\uff0c\u8ba9\u4ed6\u8bf4\u6e05\u6bcf\u4e2a\u6570\u5b57\u4ee3\u8868\u4ec0\u4e48\u3002<\/li>\n<li><strong>\u5c0f\u6b65\u56fa\u5b9a\u8282\u594f\u3002<\/strong> \u6bcf\u5929 10-15 \u5206\u949f\uff0c\u5c11\u800c\u7a33\uff0c\u6bd4\u5468\u672b\u7a81\u51fb\u4e24\u5c0f\u65f6\u66f4\u6709\u6548\u3002<\/li>\n<li><strong>\u5b9a\u671f\u56de\u770b\u300c\u80fd\u4e0d\u80fd\u8bb2\u300d\u3002<\/strong> \u9694\u51e0\u5929\u8ba9\u5b69\u5b50\u5f53\u5c0f\u8001\u5e08\u8bb2\u4e00\u9053\u65e7\u9898\uff0c\u8bb2\u4e0d\u987a\u5c31\u8bf4\u660e\u90a3\u4e00\u9636\u8fd8\u6ca1\u624e\u5b9e\uff0c\u9000\u56de\u53bb\u8865\u3002<\/li>\n<\/ol>\n<p>\u9700\u8981\u4e00\u4efd\u4ece\u542f\u8499\u5230\u8fdb\u9636\u7684\u5b8c\u6574\u8def\u7ebf\uff0c\u53ef\u5bf9\u7167<a href=\"https:\/\/www.banyu.com\/blog\/english\/148400\">CPA \u6559\u5b66\u6cd5\u7684\u5b66\u4e60\u8def\u7ebf<\/a>\u9010\u6bb5\u5b89\u6392\uff0c\u907f\u514d\u4e1c\u4e00\u6994\u5934\u897f\u4e00\u68d2\u5b50\u3002<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" style=\"max-width:100%;height:auto\" loading=\"lazy\"  src=\"https:\/\/www.banyu.com\/blog\/wp-content\/uploads\/2026\/07\/1782454447193-15-47208-2-1.jpg\" alt=\"\u4e0d\u540c\u5e74\u7ea7\u65b0\u52a0\u5761\u6570\u5b66\u5b66\u4e60\u76ee\u6807\u4e0e CPA \u9636\u6bb5\u5bf9\u7167\u8868\"><\/figure>\n<h2>\u600e\u4e48\u5224\u65ad\u542f\u8499\u65b9\u6cd5\u7528\u5bf9\u4e86\uff1f<\/h2>\n<p>\u5224\u65ad\u6807\u51c6\u53ea\u6709\u4e00\u6761\u6838\u5fc3\uff1a<strong>\u770b\u5b69\u5b50\u6709\u6ca1\u6709\u957f\u51fa\u6570\u611f\uff0c\u800c\u4e0d\u662f\u770b\u4ed6\u7b97\u5f97\u591a\u5feb\u3002<\/strong> \u6570\u611f\u5230\u4f4d\u7684\u5b69\u5b50\uff0c\u901a\u5e38\u4f1a\u51fa\u73b0\u4e0b\u9762\u8fd9\u4e9b\u4fe1\u53f7\uff1a<\/p>\n<ul>\n<li>\u9047\u5230\u6ca1\u89c1\u8fc7\u7684\u9898\uff0c<strong>\u613f\u610f\u5148\u753b\u56fe<\/strong>\u800c\u4e0d\u662f\u53d1\u5446\u6216\u4e71\u731c\uff1b<\/li>\n<li>\u7b97\u9519\u65f6\uff0c\u80fd\u81ea\u5df1\u53d1\u73b0\u300c\u6570\u91cf\u5173\u7cfb\u4e0d\u5bf9\u300d\uff0c\u800c\u4e0d\u53ea\u662f\u300c\u6570\u5b57\u6284\u9519\u300d\uff1b<\/li>\n<li>\u80fd\u7528\u81ea\u5df1\u7684\u8bdd\u6216\u5b9e\u7269<strong>\u89e3\u91ca\u300c\u4e3a\u4ec0\u4e48\u8fd9\u6837\u7b97\u300d<\/strong>\uff1b<\/li>\n<li>\u4e0d\u4f9d\u8d56\u6b7b\u8bb0\u53e3\u8bc0\uff0c\u6362\u4e2a\u8bf4\u6cd5\u6216\u6362\u4e2a\u60c5\u5883\u4e5f\u80fd\u8fc1\u79fb\u3002<\/li>\n<\/ul>\n<p>\u53cd\u8fc7\u6765\uff0c\u5982\u679c\u5b69\u5b50\u7b97\u5f97\u98de\u5feb\u5374\u8bfb\u4e0d\u61c2\u5e94\u7528\u9898\u3001\u4e00\u53d8\u5f62\u5c31\u4e0d\u4f1a\uff0c\u591a\u534a\u662f<strong>\u8df3\u8fc7\u4e86 C \u548c P\uff0c\u76f4\u63a5\u80cc\u4e86 A<\/strong>\u3002\u8fd9\u65f6\u5019\u4e0d\u8be5\u52a0\u5927\u9898\u91cf\uff0c\u800c\u8be5\u9000\u56de\u53bb\u8865\u5b9e\u7269\u548c\u753b\u56fe\u3002\u60f3\u8981\u66f4\u7cfb\u7edf\u7684\u5224\u65ad\u7ef4\u5ea6\uff08\u8bfe\u5802\u8868\u73b0\u3001\u8bfe\u540e\u7ec3\u4e60\u3001\u662f\u5426\u9002\u5408\u7ee7\u7eed\uff09\uff0c\u53ef\u53c2\u8003<a href=\"https:\/\/www.banyu.com\/blog\/english\/148396\">\u65b0\u52a0\u5761\u6570\u5b66\u8bfe\u7a0b\u600e\u4e48\u5224\u65ad\u6548\u679c<\/a>\u3002<\/p>\n<h2>\u5bb6\u957f\u6700\u5bb9\u6613\u8e29\u7684 4 \u4e2a\u5751<\/h2>\n<p>\u5728\u4f34\u9c7c\u5168\u80fd\u6570\u5b66\u7684\u4e00\u5bf9\u4e00\u8bfe\u5802\u91cc\uff0c\u8001\u5e08\u53cd\u590d\u89c2\u5bdf\u5230\u51e0\u7c7b\u542f\u8499\u8bef\u533a\uff0c\u5b83\u4eec\u7684\u5171\u540c\u70b9\u662f\u2014\u2014<strong>\u7528\u8ba1\u7b97\u7ed3\u679c\u63a9\u76d6\u4e86\u7406\u89e3\u7f3a\u53e3<\/strong>\u3002\u5176\u4e2d\u6700\u5e38\u89c1\u7684\u662f\u7b2c 3 \u7c7b\uff1a\u5b69\u5b50\u80fd\u6d41\u5229\u80cc\u51fa\u4e58\u6cd5\u53e3\u8bc0\uff0c\u5374\u5728\u300c\u4e00\u7b50\u82f9\u679c\u5e73\u5747\u5206\u7ed9 3 \u4e2a\u4eba\u300d\u9762\u524d\u5361\u4f4f\uff0c\u56e0\u4e3a\u4ed6\u4ece\u6ca1\u628a\u4e58\u6cd5\u548c\u300c\u5e73\u5747\u5206\u300d\u7684\u5b9e\u7269\u52a8\u4f5c\u8fde\u8d77\u6765\u3002\u63d0\u524d\u907f\u5f00\uff0c\u80fd\u5c11\u8d70\u5f88\u591a\u5f2f\u8def\u3002<\/p>\n<ol>\n<li><strong>\u8df3\u8fc7\u5b9e\u7269\u76f4\u63a5\u4e0a\u7b97\u5f0f\u3002<\/strong> \u7701\u6389 C \u9636\u6bb5\uff0c\u5b69\u5b50\u8bb0\u5f97\u5feb\u4e5f\u5fd8\u5f97\u5feb\uff0c\u6982\u5ff5\u6ca1\u6709\u6293\u624b\u3002<\/li>\n<li><strong>\u628a\u753b\u56fe\u5f53\u5e94\u8bd5\u6280\u5de7\u3002<\/strong> \u53ea\u6559\u6761\u5f62\u56fe\u600e\u4e48\u753b\u3001\u4e0d\u8bb2\u4e3a\u4ec0\u4e48\u8fd9\u4e48\u753b\uff0c\u6362\u4e2a\u9898\u578b\u7acb\u523b\u4e0d\u4f1a\u3002\u5efa\u6a21\u662f\u7528\u6765\u7406\u89e3\u7684\uff0c\u4e0d\u662f\u5957\u8def\u3002<\/li>\n<li><strong>\u7528\u901f\u5ea6\u548c\u9898\u91cf\u8861\u91cf\u542f\u8499\u3002<\/strong> \u628a\u300c\u7b97\u5f97\u5bf9\u3001\u7b97\u5f97\u5feb\u300d\u5f53\u76ee\u6807\uff0c\u6570\u611f\u53cd\u800c\u88ab\u5237\u9898\u6324\u6389\u4e86\u3002<\/li>\n<li><strong>\u76f2\u76ee\u8d85\u524d\u3002<\/strong> \u7ed9\u5927\u73ed\u5b69\u5b50\u786c\u585e\u62bd\u8c61\u7b26\u53f7\uff0c\u4ed6\u591f\u4e0d\u7740\uff0c\u53ea\u4f1a\u79ef\u7d2f\u632b\u8d25\u611f\uff0c\u5bf9\u6570\u5b66\u5148\u4ea7\u751f\u754f\u96be\u3002<\/li>\n<\/ol>\n<h2>\u81ea\u5df1\u5728\u5bb6\u542f\u8499\uff0c\u8fd8\u662f\u62a5\u4e00\u5bf9\u4e00\u8bfe\u7a0b\uff1f<\/h2>\n<p>\u5148\u7ed9\u5224\u65ad\u6807\u51c6\uff1a<strong>3-6 \u5c81\u7684\u57fa\u7840\u6982\u5ff5\uff0c\u5bb6\u957f\u53ea\u8981\u80af\u966a\u7740\u52a8\u624b\u3001\u753b\u56fe\uff0c\u5728\u5bb6\u542f\u8499\u5b8c\u5168\u591f\u7528\uff1b\u4e00\u65e6\u8fdb\u5165\u5e94\u7528\u9898\u3001\u5efa\u6a21\u548c\u7cfb\u7edf\u6027\u8fdb\u9636\uff0c\u4e14\u5bb6\u957f\u8bb2\u4e0d\u6e05\uff0c\u5c31\u503c\u5f97\u8003\u8651\u4e13\u4e1a\u8bfe\u7a0b\u3002<\/strong><\/p>\n<p>\u5177\u4f53\u770b\u4e09\u4e2a\u4fe1\u53f7\uff1a\u5b69\u5b50\u5728 <strong>P \u9636\u6bb5\uff08\u5efa\u6a21\u753b\u56fe\uff09\u53cd\u590d\u5361\u58f3<\/strong>\u3001\u5bb6\u957f<strong>\u81ea\u5df1\u4e5f\u8bb2\u4e0d\u987a\u300c\u4e3a\u4ec0\u4e48\u300d<\/strong>\u3001\u6216\u8005\u9700\u8981\u4e00\u6761<strong>\u548c\u6821\u5185\u540c\u6b65\u53c8\u4e0d\u6b62\u4e8e\u6821\u5185<\/strong>\u7684\u7cfb\u7edf\u8def\u5f84\u3002<\/p>\n<p>\u8fd9\u7c7b\u9700\u6c42\u6b63\u662f\u771f\u4eba\u4e00\u5bf9\u4e00\u7684\u4ef7\u503c\u6240\u5728\u3002\u4f34\u9c7c\u5168\u80fd\u6570\u5b66\u7528 CPA \u6559\u5b66\u6cd5\uff0c\u7531\u771f\u4eba\u8001\u5e08\u6309\u5b69\u5b50\u7684\u5b66\u4e60\u76ee\u6807\u5b9a\u5236\u8def\u7ebf\uff0c\u628a\u5b9e\u7269\u3001\u753b\u56fe\u3001\u7b26\u53f7\u4e00\u6b65\u6b65\u5e26\u5230\u4f4d\uff0c\u800c\u4e0d\u662f\u53ea\u53d1\u4e00\u5957\u9898\u3002\u60f3\u5148\u786e\u8ba4\u662f\u5426\u9002\u914d\uff0c\u53ef\u4ee5\u770b<a href=\"https:\/\/www.banyu.com\/blog\/english\/148392\">\u4f34\u9c7c\u6570\u5b66\u7684 CPA \u6559\u5b66\u6cd5\u4e0e\u5b66\u4e60\u76ee\u6807\u8bf4\u660e<\/a>\uff0c\u6216\u4ece<a href=\"https:\/\/www.banyu.com\/web\/k12\">\u4f34\u9c7c\u5168\u80fd\u6570\u5b66\uff08K12\uff09\u8bfe\u7a0b\u5165\u53e3<\/a>\u4e86\u89e3\u8bfe\u7a0b\u7ed3\u6784\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<p><strong>\u95ee\uff1a\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u51e0\u5c81\u5f00\u59cb\u5408\u9002\uff1f<\/strong><br \/>\n\u7b54\uff1a3 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