Thursday, June 05, 2008

會計要周身刀

現今世代,若果只懂一種絕技,恐難行走江湖,能夠八面玲瓏,方可混口飯吃。這些並非武俠小說橋段,而是會計師這個行業的未來走向。

禤中怡同會計界朋友談起,他話特許公認會計師公會(ACCA)(香港分會)於周末,舉行其一年一度的大會,今年研討會主題就是去年底開始推廣的Three-Dimensional Accountants。可知道會計這個行業,由純粹入數的簿記員(book-keeper),變成「管帳」的會計師(accountant),繼而成為公司的CFO(Chief Financial Officer,財務總監),左右大局,職責絕非純粹㩒計數機,核對盤數是否正確那般簡單。

所謂Three-Dimensional Accountants,就是需要具備3種能力:1)fully-rounded、2)highly mobile;和3)professional individuals,一堆英文,以為解作要肚圓圓、揸個手提電話,兼且還要單身一族!

事實當然並非如此,首先,在會計和財務方面要擁有專業技能的深度和闊度,適用於21世紀的商業世界;第二,能夠有跨國界的認可資格,隨時在世界不同角落,提供有關服務。最後,就是看重高水平的專業能力和操守行為。

這些抽象的定義應用在工作上,恐怕又要參與一個課程,方可解釋清楚,但禤中怡只覺得今天要周身刀張張利,才可保持競爭力,甚至隨時轉型。好像今次其中一個重點討論的,就是在e世代中的發揮空間,好像電子付帳等所產生的新風險等,反映不能只單懂數字便可,還要跟上經濟發展的洪流。

此外,做會計師的,更應有心理準備,隨時變身做企業CEO(行政總裁),工作可能比以前更加忙碌,但好處是,將這些專業知識應用在工作方面,就更加事半功倍,好似中電控股(002)旗下中華電力的Betty Yuen(阮蘇少湄)本身就是特許會計師。前香港電訊重臣,今日已在中信1616(1883)坐總裁職位的阮紀堂(Norman)亦是會計出身,也幫公司做得有聲有色。

或許Three-Dimensional Accountants可譯作三維會計師,朋友話內地用語或更貼切,因為會計部早已改名為財務部,或可叫做財經服務部,含意就大得多,有「財」,錢也,「經」,就是兼顧經濟狀況,還有會計「服務」。

朋友話畢竟是專業研討會,連一個午餐,會員盛惠950大元,若有得著,當然物超所值。適逢四川大地震,禤中怡建議何不加插邀請會員幫手,協助內地審理賑災善款,避免落入不法之徒手上,並可令大家的愛心發揮最大效益!

(6月5日刊於《am730》)

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