金融专业人士的经济信心达到2023年第一季度以来的最高水平 , 尽管成本问题依然存在

About this report About ACCA TheGlobal Economic Conditions Survey(GECS),carriedout jointly by ACCA(the Association ofChartered Certified Accountants) and IMA (Instituteof Management Accountants), is the largest regulareconomic survey of accountants around the world,in both the number of respondents and the range ofeconomic variables it monitors. We are ACCA (the Association of Chartered CertifiedAccountants),a globally recognised professionalaccountancybody providing qualifications andadvancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancyprofession, we’ve long championed inclusion and todayproudly support a diverse community of over 247,000members and 526,000 future members in 181 countries. The GECS has been conducted for over 10 years.Its main indices are good lead indicators of economicactivity and provide a valuable insight into the viewsof finance professionals on key variables, such asinvestment, employment, and costs. Our forward-looking qualifications, continuous learningand insights are respected and valued by employers inevery sector. They equip individuals with the businessand finance expertise and ethical judgment to create,protect, and report the sustainable value delivered byorganisations and economies. Fieldwork for the 2024 Q1 survey took place between20 February and 7 March 2024, and gathered 644responses: 480 from ACCA members and 164 fromIMA members. Guided by our purpose and values, our vision is todevelop the accountancy profession the world needs.Partnering with policymakers, standard setters, the donorcommunity, educators and other accountancy bodies,we’re strengthening and building a profession that drivesa sustainable future for all. ACCA and IMA would like to thank all members whotook the time to respond to the survey. It is their first-hand insights into the fortunes of companies aroundthe world that make GECS a trusted barometer for theglobal economy. Find out more atwww.accaglobal.com About IMA® Contacts (Institute of Management Accountants) For further information about the Global EconomicConditions Survey and the series of quarterly reports,please contact: IMA®is one of the largest and most respectedassociations focused exclusively on advancing themanagement accounting profession. Jonathan AshworthChief EconomistACCAjonathan.ashworth@accaglobal.com Globally, IMA supports the profession through research,theCMA®(Certified Management Accountant),CSCA®(Certifiedin Strategy and Competitive Analysis),andFMAA™ (Financial and Managerial Accounting Associate)certification programs, continuing education, networking,and advocacy of the highest ethical business practices.Twice named Professional Body of the Year byTheAccountant/International Accounting Bulletin, IMA hasa global network of about 140,000 members in 150countries and 350 professional and student chapters.Headquarteredin Montvale,N.J.,USA,IMA provideslocalized services through its six global regions: TheAmericas, China, Europe, Middle East/North Africa, India,and Asia Pacific. Qi “Susie” Duong,PhD, CMA, CPA, CIA, EASenior Director,Research and Thought LeadershipIMA®susie.duong@imanet.org For more information about IMA, pleasevisit:www.imanet.org Executive summary The latest ACCA and IMA Global EconomicConditions Survey (GECS) suggests thatglobal confidence among accountantsand finance professionals improvedmoderately in Q1 2024 and is now justabove its historical average. There werealso small increases in the New Ordersand Employment indices, both of which areslightly above their averages. By contrast,the Capital Expenditure Index declinedslightly and is below average (seeChart 1). standards. A similar story is evident withglobal problems accessing finance andsecuring prompt payment. CONFIDENCE AMONGGLOBAL ACCOUNTANTSAND FINANCIALPROFESSIONALSIMPROVED FOR THEFIRST TIME SINCE Q12023, BUT CONCERNSABOUT COSTS ROSE. On a less positive note, global concernsabout operating costs rose (seeChart 2),although they remain below their Q3 2022peak. Interestingly, concerns about costseased again in the advanced economies ofNorth America and Western Europe whileremaining elevated by historical standards.By contrast, cost concerns rose noticeablyin Africa, Asia Pacific and South Asia.Meanwhile, the proportion of global CFOsconcerned about increased operating costsincreased from 61% to 71%, well above thehistorical average (seeChart 7). Encouragingly, there were gains inconfidence in most regions, with only theMiddle East recording a modest declinefrom quite a high level last quarter. Therise in confidence in Asia Pacific was thethird-largest on record and may reflectgrowing confidence in the resilience of theU.S. economy, signs of improvement in theChinese data and wider global economy,and perhaps rising optimism that Japanmay finally be exiting from its decades-longbattle against deflation. The moderate risein confidence in Western Europe suggeststhat growth could be graduall