智慧城市，走进未来

这篇报告由ACCA和印度成本会计研究所（ICAI）联合完成，一同探讨”智慧城市“的含义，研究全球背景下的智慧城市的发展，并强调了在此背景下专业会计师的角色。因此，报告主要由两个部分组成：第一部分聚焦于全球100个智能城市，旨在强化财会行业对“智慧城市”的认识；第二部分聚焦于印度的智能城市计划， 旨在强调专业会计师在推动城市智能化发挥的关键作用。

Launched on 14 December, this report, jointly produced by ACCA and the Institute of Cost Accounting India (ICAI), explores what is meant by a 'smart city', the adoption of smart cities globally and the key role professional accountants play in the journey any city undertakes when becoming 'smart'. This report reflects on how professional accountants can support urbanisation in a way that creates a positive impact. In doing so, it addresses two headline areas: • the global case for smart cities, to increase awareness among the accountancy community about this concept • a spotlight on India, to examine a specific scenario where the accountancy community can be part of the solution in simplifying the move towards smart cities.

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