英文2024中小型企业：业务挑战与战略创新机遇报告（英文版）.docx

ACCAThinkAheadSMES:BUSINESSCha1.1.engesaSTRATEGICINNOOPPORTUNITIESAboutACCAWeareACCA(theAssociationofCharteredCertifiedAccountants),ag1.oba1.1.yrecognisedprofessiona1.accountancybodyprovidingqua1.ificationsandadvancingstandardsinaccountancywor1.dwide.Foundedin1904toWdenaccesstoth©accountancyprofession.wb'vg1.ongchampk>11Gdinc1.usionandtodayProU向supporta<*versecommunityofove<247000membersand526,000futuremembersin181countries.Ojrtonward-k>oki11gqua1.ifications,continuous1.earningandInSighisarerespectedandva1.uedBemp1.oyersineverysectorThey©quipinviduateNththebusinessandfinanceexpertisea11dethca1.judgmenttoCfeaI电protect,andrep<xtthesustainab1.eva1.uedeveredbyorgaationsandeconomiesGuidedbyOUrpurposeandva1.ues,ourvisionistodeve1.optheaccountancyprofessionthewor1.dneeds.Partneringwithpo1.icymakers,standardsetters,thedonorcommunity,educatorsandotheraccountancybodies,werestrengtheningandbui1.dingaprofessionthatdrivesaSustamab1.efuturefora1.1.FCopyrightOstanuary2023by!n*Assoaa1.onQChsdecedCe巾fedADaXrea3ACCA.AJirtQU3rscBU如Mhermfesb>noACCAContactSIM9tMJ80>gIoba1.CQmk>rPenTMfSiioCtorepr<J>a.SKwa6frnm<.or»0mehe(Xhfiri18fuwQtdocu*m©SMES:BUSINESSCHA1.1.ENGESANDSTRATEGICINNOVATIONOPPORTUNITIESThisreportconsidersthecha1.1.engesfacedbysma三andmedium-sizedenterprises(SMEs)in2023ThetidngsarederivedfromasurveyofACCAmembersinSMESanddiscussionswithSma1.andmedium-sizedaccou11<ancypractices(SMPsservingtheircets.Thereportexp1.oresfuturestrategiesthatsma1.1.businessescanundertaketobo1.sterresi1.ienceandinnovateandtheopportunityforSMPstosupportSMEsintransformingtheirorganisationstoachievetheseambitions.Acknow1.edgementsACCAwou1.d1.iketothanka1.1.individua1.swhopartedpatedinourroundtab1.esacrosstheWoddtosupportthisprojectandprovidetheirinsights.Inpa11jarwewou1.d层。toextendourgratitude.WCarcextreme1.ygratefu1.toMrSteveHoathcoteandMsCourtneyPiettcfromPrimeG1.oba1.1.andMrChristopherArnoWandMrHarpa1.SoghfromtheInternationa1.FederationofAccouniants(FAC>.ThroughthemassivesupportofIheIfprofessiona1.membersandatf*ates,theseg1.oba1.partnerassooabonshe1.pedshapethisworkwiththoirexperienceandindustryknow1.edge.ContentsExecutivesummary5Opportunitiesforsma1.1.andmediumsizedpracticestoaugmenttheirro1.eastrustedadvisors6Introduction91. SMEcha1.1.enges101.1 Thecostcha1.1.engefacingSMEsintheg1.oba1.economy111.2 Ta1.entcha1.1.engesinSMEs161.3 Sma1.1.business,regu1.ationandtheESGreportingagenda222. SMEopportunityandinnovation262.1 Innovationa1.theheartofstrategy-un1.ockingsma1.1.businessva1.ue263. SMPsasthetrustedadvisors323.1 Acce1.erateth©in(rodctiofdigita1.technotogis323.2 investinginta1.entandassessingneworganisationa1.structures333.3 Deve1.opstrategicbusinessesservices343.4 Strategicpartnerships353.5 1.eadingthesustainabi1.ityagenda36Appendix&References37ESGExecutivesummary1. SMECha1.1.engesItisdearfromourana1.ysisthatSMEsin2023havebeengrapp1.ingwithaspectrumofcha1.1.enges,aref1.ectionotthesignificantissuespresentedbytheg1.oba1.economyoverthe1.ast18months.UnSUrPnSingtyinf1.ationisakeyissue,with58%otrespondentsidentifyinghigherstsasthemostpressingconcern.Ta1.entasa1.waysisamajornskirati.Withrecruitmentofnewep4oyeesemergingasakeyissueduring2023and1.inkedtoIhtSski1.1.sdeve1.opment.Theseissuesnatura1.1.yhaveanimpactonth©capabi1.ityofSMEstodriveinnovation.Costpressuresandtheg1.oba1.economy-adetai1.edexaminationofcostpressuresrevea1.ssignificantincreasesacrossvarioussectors.Uti1.itypricessurgedbyover20%for25%ofthesurveyedbusinesses,wdeforanadditiona1.27%ofrespondentsthepricehikesrangedfrom11%to20%.Simiartrendswereobservedinsupp1.iesofmateria1.sandotherinputs,with19%ofSMEshitbyincreasesofover20%,and26%Suffenngincreasesbwee11%and20%.Tbe1.eve1.ofcostcha1.1.engesfacedbySMEsintheirday-to-dayoperationsisc1.earand.formany,unprecedented.Workforceandta1.entinSME-th©workforce1.andscapeforSMEsunderwentsignificantshiftsinQI,2023overtheprevious12months,Mh31%drespondentsreportingInaeaSedobvacanciesforprofessiona1.workers.Theab1.itytofi1.1.thesevacanciesvariedacrossoccupations,with14%uaWetofindSUiIab*ecandidatesforc1.erica1.workers,technicians,andserviceandsa1.esvxkers.Th©accountancysectorcontinuestograpp1.ewithrecruitmentandretentioncha1.1.engesg1.oba1.1.y,asa1.soevidencedbyourGgCWTa他t7c由202Bsurvey.SMEsandtheESGagenda-theimportanceofsustainabi1.ityforsma1.1.businessescannotbeoverstated.EmbracingSustainaWepracticesSnotmere1.yanethica1.choicebutastrategicimperativethatyieWsmu1.tifacetedbenefits.Sustainabi1.rtyreportinghasgainedprominence,witha1.r>ost50%o1SMEsbeingrequestedtoPrOVdeenvironmenta1.SOoa1.andgovernance(ESG)information.However,thereportrevea1.sadisconnectionbetweentheinformationrequiredandtheabi1.ityto9e0ratcit.asIcwcrthan45%receivetechnica1.assistanceinCOieCtingESGinformationandconcernswereraisedabouttheperceivedhighcostsassociatedw1.hESGreporting.Sustainab1.otransformationandsu