Wednesday, April 19, 2006

會計師公會的明爭暗鬥

中環會計圈近日發生小風波,反映出界別裡的明爭暗鬥,而且更要勞動會長陳茂波(Paul Chan)出嚟解話,在會刊中細說因由,認真好戲連場。話說香港會計師公會有2萬多會員,並按照《專業會計師條例》以一人一票方式選出每年公會理事會成員及立法會代表。而且每次參選人數之多,在眾多專業界別中亦可算數一數二,敢稱先進單位。就以今年理事會選舉為例,15人角逐兩年一任的7個席位。但當中原來另有故事。

據講理事會最多可設23席,而餘下席位分別為去年當選而未任滿的另外7名理事、上屆理事會會長、兩名當然理事(財政司長及審計署署長分別指派的代表)、4名由特區行政長官委任的非業界會員,以及按《專業會計師條例》增選的兩名理事。問題就來了,究竟這兩名增選理事是在甚麼情況下產生呢?原來《專業會計師條例》沒有詳細指引。以今年為例,公會21位理事在7位候選人中選了鄭國乾及周福安。有趣的是,這兩位仁兄都是在此屆理事選舉中落敗的。當中鄭國乾在選舉中僅得449票,排尾二。如此這般,就自然有閒言閒語,Paul Chan便唯有以會長之聲威震一震,減少噪音。那邊廂,由會計師一人一票選出的立法會議員譚香文,透過公會的會員資料庫發出新一期通訊給會計界一眾會員。想唔到香港會計師公會在信函上加上以下幽默的注明:

The Hong Kong Institute of CPAs has agreed to post this newsletter for the LegCo representative, Mandy Tam, to facilitate her communications with members. The Institute has not given your details to Ms. Tam and maintains the confidentiality of member information. The views expressed in the newsletter are those of Ms. Tam and not those of the Institute. Please inform us if you do not want to receive future issues.

如此,環保組織又或是私隱專員是否要頒個獎給會計師公會嗎?若是由當年以些微票數敗給譚議員,但現貴為香港會計師公會會長的陳茂波去代表領獎,妙哉!順帶一提,香港會計師公會的網址為 www.hkicpa.org.hk ,但www.hkicpa.com.hk豈料已被一家與HKICPA簡寫無關的Henry Tsui & Co會計師事務所登記了。為何又會咁有趣呢?

小心新股熱潮

QDII終於落實,令國企指數再升至多年高位,收市守穩7,000點,收報7,024點,上升247點或3.6%,比恒指的升幅還大。商品股繼續是投資者的焦點,中石油(857)升3.6%至8.75元,再創上市新高。市旺時,任何消息投資者亦可視作好消息。理論上以折讓配股應會攤薄現有股東的權益,不過消息宣布時股價亦照升,過去幾個月內有很多這類例子。在牛市時,情況並不一樣,現金並不是王。買家可以折讓價購入股份,如要賺錢便需要再在市場上購入股份推高股價。這可能是近期不少公司配股但股價不跌反升的原因。近期的情況是,只要一個消息,便可將股價炒起。最近新股的熱潮,以及人人也是專家的氣氛,令人懷疑這股熱潮究竟可以維持多久。

雖然還未宣布正式數字,但胡主席在訪美前透露了中國第一季GDP升10.2%。雖然中國早前是選擇性地宏調,而針對的亦只是個別行業,不過從不少行業的數據看來,增長率在去年第一季已見底。維持這個增長率的話,國家是否需要再進行宏調?M2的增長亦達18.8%,遠高於全年目標16%,過分寬鬆貨幣政策未必對經濟有利。不過一些行業的前景仍然明朗。中國人壽(2628)昨升4%,收報10.4元。這間國內最大保險公司剛宣布業績,純利上升30%,較預期為低,不過內含價值則上升27%,或每股4.26元人民幣,現價相等於2.5倍內含價值,不算吸引。不過如果公司的投資收入大升,純利保持這個增長的話,國壽仍是金融股首選。

有趣圖片︰最近互聯網有套據講是鐵達尼續集(Titanic 2)的trailer,故事講李安納度飾演的阿積,原來好似冰人一樣被雪藏於海底,依家番生,發現情人已死,仲俾人捉咗去做實驗,又要在陌生世界逃亡,拍到似層層,仲好鬼感人,真係咁都得!不過如果係李安納度迷,就會發覺好多片段係由李安納度其他舊片剪過來,不得不佩服剪接人Derek Johnson的功力,要睇原片,可以去呢度︰www.collegehumor.com/movies/1679854/

(19-04-06 刊於《am730》)

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