Wednesday, August 29, 2007

會計師明益律師

所謂「法庭見」,即展開燒銀紙的序幕,因為打官司要請律師幫手,非不得已也不能隨便開口說這句話。


香港會計師公會與立法會議員會計界功能組別的譚香文之間的法律訴訟,第一局已落幕,譚女士先勝。官司導火線源自該會於05年底曾拒絕替譚香文派內附諮詢會員對政制發展的通訊,直至06年10月更停派通訊。譚香文今年1月就有關決定向法庭申請司法覆核,究竟這種安排是否洽當,像《秋菊打官司》電影中,鞏俐所說:「我要一個說法」。


雖然這單官司的法律費金額未定,但數以百萬元計亦恐怕少不了。以該會直至7月底,約2.66萬名會員計,意味每人可能要多付數百元會費幫補,以便支付那張律師費的帳單。當然,如果該會繼續尋求法律行動,提出上訴,兼獲判勝訴的話,會員或可鬆一口氣,否則屆時便可能要多付一筆堂費,會費或許要再翻一番了。


另一個方法就是節流,反正從06年度年報可見,截至去年6月底,僱員工資等支出逾6,030萬元,增長約13.5%,如果減少些,也許可抵銷部分影響,或者先從年薪加花紅近300萬元的行政總裁兼註冊主任著手吧!


或者動用內部資金解決又如何?問題是,在資源有限情況下,會是那些會員福利因此而被削減,甚至是那些發展計劃會受影響呢?該會又會否披露呢?


作為專業組織,應當為會員謀福利和提升專業水平,作為首要任務,但如果將會員支付的會費收入,作為支付這類法律訴訟的話,機會成本(opportunity cost)實在非輕。


簡單而言,機會成本就是選擇一種方案而放棄另一方案的收益相差,像使用資源打官司,但放棄使用相同資源作培訓一樣。機會成本這種情況在商界十分普遍,禤中怡與報界的好友談起,聽聞有間報社,每當被人訴諸法律行動,話新聞具誹謗成分而索取賠償,無論確實與否,該報社都快快手,未開庭,先同對方達成協議,實行賠錢了事,避免對簿公堂,否則花費更是無底洞。


至於今次香港會計師公會與譚香文之間的爭拗問題,最終「法庭見」,會計師又能否計算出,這單官司所產生的機會成本,實際對會計師公會的影響,又會有多大呢?其實,事件不見得有任何一方獲勝,會員無法收取譚香文的通訊,香港會計師公會又要支付龐大的法律費用,惟一有著數的,相信就是那些負責打官司的律師大狀也!


上市公司的小股東尚能透過投票就各建議表達意見,甚至有成功反對公司私有化的個案(還記得亞洲股神那間恒基發展(097)和由王氏家族的王氏港建(532)被否決私有化建議嗎?),作為年年付會費的會員,是否又有權話事,投票決定繼續打官司,或者是否收取譚香文的通訊?


(8月29日刊於《am730》)

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