领导寄语
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香港中文大学商学院院长

陈家乐教授


 香港中文大学商学院院长寄语(Message from the Dean of CUHK Business School)

香港中文大学与上海国家会计学院合办之高级财会人员专业会计硕士课程(EMPAcc),自2002年开办以来,晃眼间已踏入第十三个年头。在这十多年间,中大作为世界及亚洲领先的商学院之一,不断加强具备一流专业知识的教授团队和强化项尖的课程,并与国际及国内声誉卓著的大学建立合作项目,其中EMPAcc在过去十三年间的辉煌办学成就尤令我感到骄傲。

 


相信各位知道,随着中国金融改革正步入国际化轨道,国内金融市场开放步伐不断加快。面对全球一体化企业竞争日益加剧,企业高层管理人员正面临着前所未有的挑战,更需要孜孜不倦地更新管理知识。企业要在市场急速发展中,持续而稳定地发展,能有效掌握市场经济规律和国际惯例的专业会计和财务管理人才任重道远。在此本人想提醒各位同学,作为专业的会计及财务管理人员,不仅肩负起执行公司战略的重任,还要具备良好的职业道德。在不损害企业灵活性、革新能力和创造性的前提下,准确预测企业的未来财务状况及价值评估,让企业把握新的机遇及降低风险;重点还在于不断强化公司治理和内控,做到事事依法循规,不会任意妄为。

 


未来,中大商学院将不断加强在国际和国内的发展,其中中大(深圳)之成立,令我们成为第一所在中国内地拥有专有校园的香港大学。我们将继续努力培养人才,在中国的经济发展和产业价值链的增值扮演推动角色,相信各位同学在这个发展过程中亦能贡献所学。最后,本人寄语所有在校生和毕业生,在漫长的职场生涯里,谨记师长的教悔,时时省察自我、调整脚步,坚定信心、尽展所长。


  


Inaugurated in 2002,the ExecutiveMaster ofProfessional Accountancy(EMPAcc) programis a joint effort ofTheChineseUniversity of Hong Kong (CUHK)and theShanghaiNational Accounting Institute (SNAI).As a leading business school in Asia and the world, CUHK Business School has continued to strengthen its faculty, made up of prominent professors and researchers with expert knowledge, while fostering its flagship programs over the past decade. The School has also established collaborative relationships with renowned universities in China and around the world. I am very proudofthe excellentachievementsand reputation that theEMPAccProgram has earned in Mainland Chinain the past13years. 


As you may be aware, China has implemented robust financial reforms and made headway in its integration with global markets. Chinese companies’ senior executivesare thus facingunprecedented challenges and fierce competitions in the midst of global expansion. They needtoupgradetheir managementknowledgeand skills, particularly in the areas of international accounting standards and economic practice so as to help their companies remaincompetitive and profitablein theever-changingmarketplace.Iwould like totake this opportunity toremindstudents, as senior executives, to be ethical inexecutingtheir companies' strategies.I would also like to stress the importance of corporate governance, internal control and legal compliance in financial forecasts, business valuations and analyses while companies try to maintain theirflexibility,innovationand creativityin preparationfor newbusinessopportunities.


Moving forward,CUHKBusiness Schoolwill continuetostrengthenitsacademicpositionand contributions in the world and in China.The new CUHKShenzhenis the firstHong Konguniversityto runa campus inthemainland.We aim at nurturing talentsand playing a key role in adding value to businessesasChina'seconomy continues to mature.I believe that EMPAccstudentscan alsoplay an important role incontributingwhat they have learntfrom the programto the community at large.Last but not least, Iadviseall ourcurrentstudentsandgraduates tobear in mind the guidance from the School’s faculty, and wish you success in realizing yourfull potential!





上海国家会计学院院长

李扣庆


上海国家会计学院院长致辞(Message from the President of SNAI)

我们所处的时代为高级财务管理人员提供了丰富多彩的舞台,也给他们带来了诸多的无奈。有位资深校友与我分享他研究和参与金融实践的体验,他认为,从本质上说,金融活动可以区分为两类,一是套利,二是利用杠杆。金融市场是财务人员的运动场。能够发现多少套利机会、能够得心应手地用好多少杠杆,或许就可以被看成区分财务人员水平的重要标志之一。是能够合理合法地套利还是为利所套,是能用杠杆撬动、整合资源还是被整合,决定了卓越还是平庸。


人无远虑,必有近忧。对家、国、天下,莫不如此。从企业财务管理角度看,能否解除近忧远虑,关键在于是否能够拥有善于发现问题并具备较强执行力去解决问题的高级财务管理人才。2002年,上海国家会计学院与香港中文大学联手开创了中国大陆最早的专业会计硕士项目。十多年来,我们很高兴地看到这个项目正日渐成为培养优秀的高级财务管理人才的摇篮。这是一个拒绝平庸的项目,我们希望成就卓越,从而无愧于这个时代。




We live in an era when there are abundant opportunities as well as multiple challenges for senior financial executives. One senior alumnus of SNAI once shared with me his experience in studying and participating in financial practice. He said that, essentially, financial activities could be classified into two types, one is arbitrage and the other is leverage. Financial market is the sports ground for financial professionals. The ability to discover arbitrage opportunities and the adeptness in using leverage could be regarded as an important symbol to distinguish among financial professionals. That if one can rationally use arbitrage and leverage tools to mobilize resources, or that if one is to be trapped by interests and be merged by others can tell the difference between excellence and mediocrity.


As an old saying puts it, a man without distant care must have near sorrow. That holds true for a household, a nation and the world at large. From the perspective of corporate financial management, the key for dissolving both distant care and near sorrow lies in having senior level financial executives who are capable of discovering problems and also solving problems with strong executive power. In 2002, SNAI and CUHK jointly launched the first EMPAcc Program in mainland China. We are delighted to see that, over the ten years, this program has gradually turned into a cradle for bringing up excellent senior financial executives. We wish to strive for excellence together with the program participants so as to live up to the expectations of this era.

 

Prof. Kouqing Li
President
Shanghai National Accounting Institute



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