Is CEO the ultimate evolved form of CFO？

人物 03-02

本文章刊登在CHINA DAILY-艾問專欄

「我們是全球第一個向女性開放會員資格的專業會計師組織。」

——顧佳琳

「We are the first professional accounting organization in the world to open membership to women.」

——Jenny Gu

ACCA首席財務官峰會上，艾誠對話了現任ACCA全球副會長顧佳琳女士。面對這位「女總裁」，感受到的是她百鳥朝鳳般的霸氣，但，她的滿滿自信，並非空口白牙，她的「氣勢磅礴」，也並非空穴來風。

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.

財務工作，會計，一個很常見的職業。截至2017年6月30日，註冊會計師（執業會員）有103988人、非執業會員128070人（其中國外及港澳台地區非執業會員581人）。但是，在2017年3月以前的就業市場，由於較為簡單的會計從業資格考試沒有取消，憑證即可上崗，因此，中國的普通會計人素質參差不齊。

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所培養的國際專業會計師必須符合最高的行業標準，會員需要具備專業能力、職業操守、情商、智商，遠見、創造力、經驗這七個「職商」。但就像顧佳琳自己說的，「考試很難。」

The international professional accountants trained by ACCA must meet the highest industry standards. Members need to possess seven traits ofCQ ("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於1904年在倫敦成立，是目前世界上廣受認可的國際專業會計師組織。ACCA的權威性，在業界眾所周知。

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，哲學專業出身的顧佳琳就通過了ACCA的資格考試，成為了一名ACCA會員。三十年前，二十幾歲的年紀，人們會因為她的勤學不厭和年少有為而記住她，因為她本可以把自己的青春歲月，過得肆意一些。

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有很多女性會員和員工，我們為服務整個會計行業的發展感到驕傲，不因我們穿花裙子，是因為我們『戴眼鏡』。」

"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"."

「不會算賬的運營官不是好總裁」

"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，她擔任耐克亞太區財務策劃總監，8年後，升任為耐克大中華區華北總經理；2015年，她成為PPG總經理。目前，顧佳琳是ACCA全球副會長，同時還兼任歷峰集團中國首席營運官。

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：我知道您同時兼任歷峰集團這樣一個巨型奢侈品集團的中國區的首席營運官，為什麼還選擇兼任ACCA這樣一個重要職務？

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：這其實是相輔相成的。首先，我有自己的正式工作，要幫助歷峰集團在中國，把精品運營以及品牌推廣做好。對我來講，國際化視野是非常重要的，對於最新資訊、最新趨勢的把握也同樣重要。

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是一個全球性組織，我們在179個國家都有會員跟學員，我們也不斷地與全球各地的高端財會人員保持溝通，雖然聽起來好像跟歷峰集團的中國業務不一定有直接關係，但是在潛移默化中，會影響我們推動中國業務的方法。

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.

從個人層面，懂一點點Finance的東西，當然會比不懂財務的人會管理得更好，也可以更好地做出決策性的一些投資。企業層面，不管你在財務部門工作與否，能夠讀懂數據、解讀數據、了解數據，才能幫助自己更好地去調整自己的業務決策。財務的知識很Broad，很Fundamental，它能幫助各個不同職能、職級的人，更好地去做業務決定。

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、會計師、副會長，她的身上貼著多個標籤，這些職責是相輔相成的，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.

「不會算賬的運營官不是好會長」，正如顧佳琳所說，財務，是很廣泛很基礎的，這項「技能」，不僅是屬於財務工作者的必備要素，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的最終進化形態？

Is CEO the ultimate evolved form of CFO?

顧佳琳：對於企業的管理者，財務知識本身非常重要，它可以協助管理者制定與執行戰略規劃。同時，執行戰略規劃後的所有結果，其實都是通過數字表現出來的。你不一定要學會所有的會計準則，但是你不能讀不懂財務報表，用這個數字所反映出來的結果，去修正指導未來的規劃，這樣才能讓企業有序並持續地發展。

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：創業和投資的世界中，存在一個有趣的現象，就是越來越多的CFO轉型成了CEO，像阿里巴巴CEO張勇，螞蟻金服董事長井賢棟，還有新浪的曹國偉等等。是否意味著，成為會計，成為財務人才，成為CFO，成了當下最頂尖人才的一個成長之道？

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這個層面，不光是從數字，不光是執行層面的工作，還要參與到戰略層，所以，其實對整個全局的把握，是CFO非常獨具優勢的，他們能夠更迅速、更快速、更有洞見地，融入到CEO整個執行戰略層面，去領導整個企業。

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.

數字能夠反映出很多經濟信息，對於在這個圈子裡打拚的投資者或企業家來說，了解數字、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成功轉型CEO的代表，阿里巴巴的張勇曾說過一句話：「我們需要數字化的企業大腦」，在這方面，財務工作者捕捉數字的靈敏性較常人強的多，正如顧佳琳所說，這是CFO「獨具的優勢」。也許不需要太多的「野心勃勃」，但，經驗累積後的深入思考，必能觸動「質變」。

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", butafter accumulating your experience, you will be able to trigger the "fundamental change".

財務是一項很棒的技能，會計師是一份很「妙」的工作，只要「業精」，太高的可能性打造出頂尖商業人才，也就是顧佳琳一直強調的關於這個行業的「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.

雖然複雜的商業社會總有個別「數字投機者」，「業精而質變」也只可能發生在少數的強者身上，而大多數財務工作人員的職業操守是根深蒂固的，這也正是顧佳琳與ACCA致力於帶給學員的，最有價值的「財富」。

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，財務工作者們一個數據一個數據地對著財務報表，沒有一塊錢加班費，卻操著幾個億人民幣的心，「有的小數點很小很小，但是如果弄錯，就會有很大很大的糟糕。」桌前的茶水已經都不冒熱氣了，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.

END

作者：唐琪

配音：競寧

編輯：李丹姨

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