Thursday, August 09, 2007

均富望做Big 4+1

在地產界,有新鴻基地產(016)的郭氏三兄弟,在金融界,相信是方氏三兄弟較有名,當中證券界較為熟悉的,想必是方正,因為他就是香港證監會主席,而方俠則擔任港交所(388)非執行董事一職。


在另一專業界別方面,方中則出任香港會計師公會主席,可見他們在香港專業界別中,可算是一門三傑,3人同為香港金融界服務,亦可算是各自各精彩。


最近,Mark Fong(方中之英文名)又有新動作,就是在事業上走出新一步。因為他和另外5個合夥人,已經率領80名員工,齊齊從摩倫斯.馬賽會計師事務所(Moores Rowland Mazars),過檔至均富會計師行(Grant Thornton),一下子令均富的合夥人和員工數目,分別增加至21個和480名。


與傳統業界最大的Big 4(德勤關王陳方、安永、畢馬威和羅兵咸永道)比較,擁有逾30年會計經驗的Mark Fong轉投的新公司,在業界排名可算屬業界二線頭、一線尾,意味仍有進一步發展空間。


其實,面對業務全球化,會計企業也需邁向更大規模、涉及地域更廣的發展方向,以配合客戶,特別是跨國企業的擴展步伐,否則在某些地區無法提供貼身服務的話,分分鐘連份合約都被對手搶走。這種趨勢已從近年業界合併情況可見一斑,如過往的八大會計師事務所,變成今日的四大,可見競爭之激烈。


由於整體經濟佳,商業活動定必增多,而且有內地因素配合,對會計服務需求只會有增無減,靠聘用人手,慢慢培訓的日子,已不切合今時今日的營運模式,最快成長的方法定必是購併對手,直接拉攏具經驗的合夥人可能更快見效。至於今次Mark Fong等過檔均富,亦可視為一種力量整合的結果,而均富獲猛將加盟,勢力續壯大,大家日後會否改稱業界Big 5,相信要先觀察,究竟整體會否掀起新一輪的整合潮。


不過,Mark Fong他們過檔新公司後,舊公司的8個合夥人卻不願跟隨過檔,改為成立馬賽會計師事務所登場,實行自己獨立門戶,員工數目也有170名。雖然以員工數目來說,公司規模肯定比均富為少,但爭生意時就不一定會輸蝕。


摩倫斯.馬賽會計師事務所原本的兩間上市公司客仔,分別為福方集團(885)和威利國際(273),負責擔任他們的核數師。由於摩倫斯.馬賽會計師事務所改組,兩間上市公司需要重新找核數師接任,最後他們都是揀了馬賽會計師事務所做新核數師,莫非馬賽會計師如此進取,抑或是均富另有業務發展策略?


(8月9日刊於《am730》)

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