现代会计人的减值准备

现代会计人的减值准备?3.5 年前的面试 candidates 经历的启示录Back to 2004, I wanted to hire an international auditor. I received more than 20 resumes on first day after posting recruitment notice to 51. One of the CV was emailed from a CGA who was working in BDO in Vancouver, Canada for 5 years. According to his pay history his last paycheck including tax amounted to CAD$5,000 per month; but he only asked for RMB5,000 for this job.Another candidate who graduated from Macquarie University, Australia with a master in professional accounting; he worked in Nanjing, but would like to apply for a job in Shanghai and wanted only RMB7,000. I told him that you could not survive in Shanghai with such a little money. Also it was a small fraction compared to what he had paid for his master course, living cost in Australia and CPAA program. He said he just passed CPAA Program and would like to gain industry experience to qualify as a CPAA. He knew that I would be his mentor.I did not hire any of them, but recruited a local CICPA who was satisfied with RMB5,500. I knew that we would had unpaid them if I filled the role with any of them. And they would leave next day if they got a job next day.后来我在想如果这两个应试的人换了是我,我应该怎么办?其实我的学历及经验跟他们差不多也. I realized that 我的充值卡用得差不多了 , 是时侯充值增值了. 当时感觉到会 SOX 404及有美国 CPA 证书的人不多, 但在美国上市的公司有增无减; 即萌发了考 AICPA 的念头.还没考完就有就给找去面试了, 工资加得不多,但学以致用. I am working for a NASDAQ listed corporation now as expected. 3.5 年前的面试经历,就这样给了我考 AICPA 及读完 MBA的动力.Why 现代会计人将面临减值准备的可能?1. 各种洋证书扎堆中国, 落地开花.The following is the list of professional programs in China and their graduates each year.200 ACCA members per year; 400 CGA per years; 100 ACA members per year; 100 HKICPA 50 CIMA? 50 CPAA?2. 海龟跋山涉水回国建设,有增无减China Programs from Big 4 and international accounting firms. BOD and University of Texas Austin both have China Programs for Chinese accounting graduates. You will guarantee a job in BDO or one of the Big 4 and working permits after obtaining your bachelor degree; but you are required to go back to work in mainland or Hong Kong office for a number of years. Each Big 4 also has their own China program to train Chinese overseas and later return to home office, so called secondment or job rotation. You may see many Malaysia working in Ernst Young in China offices; many Hong Kong managers from Hong Kong in KPMG; many Americans in PwC. Deloitte China is a pioneer in localization of practice and staffing.3. 全世界的人才天才骏才, 蜂拥而来中国Overseas talents from HK, TW, Singapore, Malaysia, Japan, America work in Big 4 firms or MNCs. They used to come into China with expatriate packages including high pay salary, housing allowance, re-location allowance for family members, return air-tickets and special holidays. Now what? They still get jobs, but called “international hires”: get local package adjusted up a little big for hardship, homesick and travel allowance. In other words they are becoming flexible to accept a lower pay package; companies can hire someone else if you do not want to work.看中华大地如此多娇, 人才遍地竟折腰The increase in number of accounting professionals exceeds growth job opening despite China job market is booming led by GDP growth at 10% per annual, the value of accountants therefore is declining. Your salary may not decrease but it is likely your boss will replace you with a fresh blood with similar education and experience with less pay. Believe me most of bosses will do that.好些时侯我们经常听到有些 ACCA 会员埋怨,现在要找每月赚 RMB10,000 以上的工作也很难, 五年前某 ACCA 会员月薪 RMB35,000 也很少的了现真可谓 ”满城尽戴金证照”.怎样才能保持原状不减值? It is a matter of how to gain competitive advantage over others. Honestly I do not know what others should do.临衍捕鱼,不如退而结网.You know yourself better than anyone else and improve yourself; find a job fit into your education background, interest and career goals and objectives.好的工作经验往往是你的最好的竟争力.Keep up to date in technical skills and improve soft skills especially communications skills; also consider pursue further education if necessary. 好的工作经验而没有证书飞不高 ; 好的工作经验加上好的学历证书助你走得更远.You may argue that there are many CFO or CEO or FC who do not have accounting credentials, nevertheless also perform well and become successful business leaders. Yes, true. But are you lucky enough to be like Li Jia cheng then? And how many entrepreneurs out there like him?There is a stereotyping about accountants: accounting people like to work with computers and numbers and are not good at dealing with other people and lack of teamwork spirit.Enlarge a social network and be ready to be your own boss or you may be able to fulfill higher hierarchical needs