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“我們是全球第一個(gè)向女性開放會(huì)員資格的專業(yè)會(huì)計(jì)師組織?！?p>

——顧佳琳

“We are the first professional accounting organization in the world to open membership to women.” 

——Jenny Gu

ACCA首席財(cái)務(wù)官峰會(huì)上，艾誠(chéng)對(duì)話了現(xiàn)任ACCA全球副會(huì)長(zhǎng)顧佳琳女士。面對(duì)這位“女總裁”，感受到的是她百鳥朝鳳般的霸氣，但，她的滿滿自信，并非空口白牙，她的“氣勢(shì)磅礴”，也并非空穴來(lái)風(fēng)。

At the ACCA CFO Summit, Gloria Ai had a conversation with Ms.Gu, current ACCA Global Vice President. This "female president"gave off a domineering vibe with worship from the crowd. Yet, her strong confidence did not come from nowhere; her "charisma" is not unfounded.

財(cái)務(wù)工作，會(huì)計(jì)，一個(gè)很常見的職業(yè)。截至2017年6月30日，注冊(cè)會(huì)計(jì)師（執(zhí)業(yè)會(huì)員）有103988人、非執(zhí)業(yè)會(huì)員128070人（其中國(guó)外及港澳臺(tái)地區(qū)非執(zhí)業(yè)會(huì)員581人）。但是，在2017年3月以前的就業(yè)市場(chǎng)，由于較為簡(jiǎn)單的會(huì)計(jì)從業(yè)資格考試沒有取消，憑證即可上崗，因此，中國(guó)的普通會(huì)計(jì)人素質(zhì)參差不齊。

Financial and accounting jobs are commonly seen professions. As of June 30, 2017, there were 103,988 CPAs (Practicing Professionals) and 128,070 non-practicing members (including 581 non-practicing members from overseas, Hong Kong, Macao and Taiwan). However, in the job market before March 2017, since the relatively simple accounting qualification examinations were not cancelled, anyone with the certificate could be employed. Therefore, the competency of ordinary accountants in China was uneven.   

ACCA所培養(yǎng)的國(guó)際專業(yè)會(huì)計(jì)師必須符合最高的行業(yè)標(biāo)準(zhǔn)，會(huì)員需要具備專業(yè)能力、職業(yè)操守、情商、智商，遠(yuǎn)見、創(chuàng)造力、經(jīng)驗(yàn)這七個(gè)“職商”。但就像顧佳琳自己說(shuō)的，“考試很難?！?/p>

The international professional accountants trained by ACCA must meet the highest industry standards. Members need to possess seven traits of CQ ("Career Quotient"), i.e. professional competence, professional ethics, EQ, IQ, vision, creativity and experience. But as Jenny Gu said, "The exam is very difficult."

ACCA于1904年在倫敦成立，是目前世界上廣受認(rèn)可的國(guó)際專業(yè)會(huì)計(jì)師組織。ACCA的權(quán)威性，在業(yè)界眾所周知。

Founded in London in 1904, ACCA is currently the world's most recognized international professional accounting organization. The authority of ACCA is well known in the industry.

1998年，哲學(xué)專業(yè)出身的顧佳琳就通過(guò)了ACCA的資格考試，成為了一名ACCA會(huì)員。三十年前，二十幾歲的年紀(jì)，人們會(huì)因?yàn)樗那趯W(xué)不厭和年少有為而記住她，因?yàn)樗究梢园炎约旱那啻簹q月，過(guò)得肆意一些。

In 1998, Jenny Gu, with a major in Philosophy, passed the ACCA qualification exam and became an ACCA member. Thirty years ago, in her twenties, people remembered her because of her hard work and achievements at such a young age. She could have lived her youthful years.

“ACCA有很多女性會(huì)員和員工，我們?yōu)榉?wù)整個(gè)會(huì)計(jì)行業(yè)的發(fā)展感到驕傲，不因我們穿花裙子，是因?yàn)槲覀儭餮坨R’?！?/p>

"ACCA has many female members and employees. We are proud to serve the development of the entire accounting profession, not because we wear flowery skirts, but because we 'wear glasses'."

“不會(huì)算賬的運(yùn)營(yíng)官不是好總裁”

"Executives who can’t manage account books are not qualified presidents"

顧佳琳的履歷是非常精彩的。2001年，她擔(dān)任耐克亞太區(qū)財(cái)務(wù)策劃總監(jiān)，8年后，升任為耐克大中華區(qū)華北總經(jīng)理；2015年，她成為PPG總經(jīng)理。目前，顧佳琳是ACCA全球副會(huì)長(zhǎng)，同時(shí)還兼任歷峰集團(tuán)中國(guó)首席營(yíng)運(yùn)官。

Jenny Gu's resume is very impressive. In 2001, she served as Financial Planning Director of Nike Asia Pacific. Eight years later, she was promoted to General Manager of North China Region, Nike Greater China. In 2015, she became General Manager of PPG. Currently, Jenny Gu serves as Vice President of ACCA Global, and Chief Operating Officer of Richemont China.

艾誠(chéng)：我知道您同時(shí)兼任歷峰集團(tuán)這樣一個(gè)巨型奢侈品集團(tuán)的中國(guó)區(qū)的首席營(yíng)運(yùn)官，為什么還選擇兼任ACCA這樣一個(gè)重要職務(wù)？

Gloria Ai: As far as I know, you are also serving as Chief Operating Officer of Richemont China, a giant in the luxury goods industry. Why did you decide to hold an concurrent important position at ACCA?

顧佳琳：這其實(shí)是相輔相成的。首先，我有自己的正式工作，要幫助歷峰集團(tuán)在中國(guó)，把精品運(yùn)營(yíng)以及品牌推廣做好。對(duì)我來(lái)講，國(guó)際化視野是非常重要的，對(duì)于最新資訊、最新趨勢(shì)的把握也同樣重要。

Jenny Gu: This is actually complementary. First of all, my full-time job is to help Richemont Group in China to succeed in luxury operation and brand promotion. For me, the global vision is very important, and the grasp of the latest information and trends is equally vital.

其次，ACCA是一個(gè)全球性組織，我們?cè)?79個(gè)國(guó)家都有會(huì)員跟學(xué)員，我們也不斷地與全球各地的高端財(cái)會(huì)人員保持溝通，雖然聽起來(lái)好像跟歷峰集團(tuán)的中國(guó)業(yè)務(wù)不一定有直接關(guān)系，但是在潛移默化中，會(huì)影響我們推動(dòng)中國(guó)業(yè)務(wù)的方法。

Secondly, ACCA is a global organization. We have members and trainees in 179 countries. We also try to continuously communicate with high-end financial and accounting staff around the world. Although it doesn't seem directly related to the China business of Richemont Group, it will imperceptibly affect the way we promote our business in China.

從個(gè)人層面，懂一點(diǎn)點(diǎn)Finance的東西，當(dāng)然會(huì)比不懂財(cái)務(wù)的人會(huì)管理得更好，也可以更好地做出決策性的一些投資。企業(yè)層面，不管你在財(cái)務(wù)部門工作與否，能夠讀懂?dāng)?shù)據(jù)、解讀數(shù)據(jù)、了解數(shù)據(jù)，才能幫助自己更好地去調(diào)整自己的業(yè)務(wù)決策。財(cái)務(wù)的知識(shí)很Broad，很Fundamental，它能幫助各個(gè)不同職能、職級(jí)的人，更好地去做業(yè)務(wù)決定。

At a personal level, having some knowledge in Finance is apparently more helpful in management than otherwise. It also helps make better decisions in investments. At the enterprise level, whether you work in the finance department or not, if you can read, interpret and understand the data, it will help you better adjust your business decisions. The financial knowledge is very broad and fundamental. It can help people of different functions and title ranks to make better business decisions.

COO、會(huì)計(jì)師、副會(huì)長(zhǎng)，她的身上貼著多個(gè)標(biāo)簽，這些職責(zé)是相輔相成的，也正是這些身份，成就了今天的顧佳琳。

She's labeled with several titles: COO, Accountant, and Vice President. These job responsibilities are complementary, and it is these identities that have made who Jenny Gu is today. 

“不會(huì)算賬的運(yùn)營(yíng)官不是好會(huì)長(zhǎng)”，正如顧佳琳所說(shuō)，財(cái)務(wù)，是很廣泛很基礎(chǔ)的，這項(xiàng)“技能”，不僅是屬于財(cái)務(wù)工作者的必備要素，也能使持有者生活得更美好，甚至在某種程度上，可以“成就”他們。

"Executives who can’t manage account books are not qualified presidents." As Jenny Gu said, finance is very broad and fundamental. This "skill" is not only an essential element for financial professionals, but also makes one’s life better and even help them "accomplish" to some extent.

CEO是CFO的最終進(jìn)化形態(tài)？

Is CEO the ultimate evolved form of CFO?

顧佳琳：對(duì)于企業(yè)的管理者，財(cái)務(wù)知識(shí)本身非常重要，它可以協(xié)助管理者制定與執(zhí)行戰(zhàn)略規(guī)劃。同時(shí)，執(zhí)行戰(zhàn)略規(guī)劃后的所有結(jié)果，其實(shí)都是通過(guò)數(shù)字表現(xiàn)出來(lái)的。你不一定要學(xué)會(huì)所有的會(huì)計(jì)準(zhǔn)則，但是你不能讀不懂財(cái)務(wù)報(bào)表，用這個(gè)數(shù)字所反映出來(lái)的結(jié)果，去修正指導(dǎo)未來(lái)的規(guī)劃，這樣才能讓企業(yè)有序并持續(xù)地發(fā)展。

Jenny Gu: For the managers of enterprises, financial knowledge itself is very important, as it can help managers develop and implement strategic planning. At the same time, all the results after the implementation of the strategic plan are actually demonstrated by numbers. You don't have to learn all the accounting standards, but you have to be able to interpret the financial statements, and utilize the results reflected by numbers to adjust the future planning. In this way, the company can develop in an orderly and sustainable manner.

艾誠(chéng)：創(chuàng)業(yè)和投資的世界中，存在一個(gè)有趣的現(xiàn)象，就是越來(lái)越多的CFO轉(zhuǎn)型成了CEO，像阿里巴巴CEO張勇，螞蟻金服董事長(zhǎng)井賢棟，還有新浪的曹國(guó)偉等等。是否意味著，成為會(huì)計(jì)，成為財(cái)務(wù)人才，成為CFO，成了當(dāng)下最頂尖人才的一個(gè)成長(zhǎng)之道？

Gloria Ai: In the sector of entrepreneurship and investment, there is an interesting phenomenon, that is, more and more CFOs have transformed into CEOs, such as Alibaba CEO Yong Zhang, Ant Financial President Xiandong Jing, and Sina President Guowei Cao. Does that mean becoming an accountant, a financial talent, or a CFO is a growth path for the top talents nowadays?

顧佳琳：到了CFO這個(gè)層面，不光是從數(shù)字，不光是執(zhí)行層面的工作，還要參與到戰(zhàn)略層，所以，其實(shí)對(duì)整個(gè)全局的把握，是CFO非常獨(dú)具優(yōu)勢(shì)的，他們能夠更迅速、更快速、更有洞見地，融入到CEO整個(gè)執(zhí)行戰(zhàn)略層面，去領(lǐng)導(dǎo)整個(gè)企業(yè)。

Jenny Gu: At the CFO level, they’re not only dedicated to figures and execution, but also strategy. Therefore, in fact, CFOs enjoy an competitive edge on the overall grasp of the big picture, as they can be involved in strategy execution by CEO more swiftly and insightfully to lead the enterprise.

數(shù)字能夠反映出很多經(jīng)濟(jì)信息，對(duì)于在這個(gè)圈子里打拼的投資者或企業(yè)家來(lái)說(shuō)，了解數(shù)字、掌握信息，是走好每一步的前提。

Numbers can reflect a lot of economic information. For investors or entrepreneurs who work hard in this circle, understanding numbers and mastering information is the prerequisite for every successful step. 

CFO成功轉(zhuǎn)型CEO的代表，阿里巴巴的張勇曾說(shuō)過(guò)一句話：“我們需要數(shù)字化的企業(yè)大腦”，在這方面，財(cái)務(wù)工作者捕捉數(shù)字的靈敏性較常人強(qiáng)的多，正如顧佳琳所說(shuō)，這是CFO“獨(dú)具的優(yōu)勢(shì)”。也許不需要太多的“野心勃勃”，但，經(jīng)驗(yàn)累積后的深入思考，必能觸動(dòng)“質(zhì)變”。

Yong Zhang from Alibaba, a successful example of transforming from CFO to CEO, once said: "We need a digital enterprise brain." In this regard, financial practitioners are much more sensitive at capturing numbers than ordinary people. As Jenny Gu put it, this is the CFO's "unique advantages." Maybe you don't need too much "ambition", but after accumulating your experience, you will be able to trigger the "fundamental change".

財(cái)務(wù)是一項(xiàng)很棒的技能，會(huì)計(jì)師是一份很“妙”的工作，只要“業(yè)精”，太高的可能性打造出頂尖商業(yè)人才，也就是顧佳琳一直強(qiáng)調(diào)的關(guān)于這個(gè)行業(yè)的“前瞻性”。

Finance is a great skill. Accountants are very "promising". As long as they are "skilled", they are very likely to become top business talents, which echoes with the "promising future" of the industry Jenny Gu has always emphasized.

雖然復(fù)雜的商業(yè)社會(huì)總有個(gè)別 “數(shù)字投機(jī)者”，“業(yè)精而質(zhì)變”也只可能發(fā)生在少數(shù)的強(qiáng)者身上，而大多數(shù)財(cái)務(wù)工作人員的職業(yè)操守是根深蒂固的，這也正是顧佳琳與ACCA致力于帶給學(xué)員的，最有價(jià)值的“財(cái)富”。

Although there are always individual "financial speculators" in the complex business community, "skills triggering fundamental changes" can only happen to a few extraordinary talents. In addition, the professional ethics of most financial practitioners are deeply rooted. This is the most valuable "wealth" Jenny Gu and ACCA are committed to bringing to their trainees.

電腦前，財(cái)務(wù)工作者們一個(gè)數(shù)據(jù)一個(gè)數(shù)據(jù)地對(duì)著財(cái)務(wù)報(bào)表，沒有一塊錢加班費(fèi)，卻操著幾個(gè)億人民幣的心，“有的小數(shù)點(diǎn)很小很小，但是如果弄錯(cuò)，就會(huì)有很大很大的糟糕?！弊狼暗牟杷呀?jīng)都不冒熱氣了，他們還坐在那兒。

In front of the computer, the financial professionals are checking the numbers on the financial statements. There is no overtime pay, but they are concerned about the hundreds of millions of RMB. "Decimal points can be tiny, but a mistake in decimal points can result in a gigantic mess." The tea at the table is no longer hot, but they are still sitting there.

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