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顾佳琳中国日报

“我们是全球第一个向女性开放会员资格的专业会计师组织。”
——顾佳琳

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

ACCA首席财务官峰会上,艾诚对话了现任ACCA全球副会长顾佳琳女士。面对这位“女总裁”,感受到的是她百鸟朝凤般的霸气,但,她的满满自信,并非空口白牙,她的“气势磅礴”,也并非空穴来风。
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.

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财务工作,会计,一个很常见的职业。截至2017年6月30日,注册会计师(执业会员)有103988人、非执业会员128070人(其中国外及港澳台地区非执业会员581人)。但是,在2017年3月以前的就业市场,由于较为简单的会计从业资格考试没有取消,凭证即可上岗,因此,中国的普通会计人素质参差不齐。
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所培养的国际专业会计师必须符合最高的行业标准,会员需要具备专业能力、职业操守、情商、智商,远见、创造力、经验这七个“职商”。但就像顾佳琳自己说的,“考试很难。”
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年在伦敦成立,是目前世界上广受认可的国际专业会计师组织。ACCA的权威性,在业界众所周知。
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.

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1998年,哲学专业出身的顾佳琳就通过了ACCA的资格考试,成为了一名ACCA会员。三十年前,二十几岁的年纪,人们会因为她的勤学不厌和年少有为而记住她,因为她本可以把自己的青春岁月,过得肆意一些。
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有很多女性会员和员工,我们为服务整个会计行业的发展感到骄傲,不因我们穿花裙子,是因为我们‘戴眼镜’。”
“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’.”

“不会算账的运营官不是好总裁”
“Executives who can’t manage account books are not qualified presidents”

顾佳琳的履历是非常精彩的。2001年,她担任耐克亚太区财务策划总监,8年后,升任为耐克大中华区华北总经理;2015年,她成为PPG总经理。目前,顾佳琳是ACCA全球副会长,同时还兼任历峰集团中国首席营运官。
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.

艾诚:我知道您同时兼任历峰集团这样一个巨型奢侈品集团的中国区的首席营运官,为什么还选择兼任ACCA这样一个重要职务?
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?

顾佳琳:这其实是相辅相成的。首先,我有自己的正式工作,要帮助历峰集团在中国,把精品运营以及品牌推广做好。对我来讲,国际化视野是非常重要的,对于最新资讯、最新趋势的把握也同样重要。
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.

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其次,ACCA是一个全球性组织,我们在179个国家都有会员跟学员,我们也不断地与全球各地的高端财会人员保持沟通,虽然听起来好像跟历峰集团的中国业务不一定有直接关系,但是在潜移默化中,会影响我们推动中国业务的方法。
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.

从个人层面,懂一点点Finance的东西,当然会比不懂财务的人会管理得更好,也可以更好地做出决策性的一些投资。企业层面,不管你在财务部门工作与否,能够读懂数据、解读数据、了解数据,才能帮助自己更好地去调整自己的业务决策。财务的知识很Broad,很Fundamental,它能帮助各个不同职能、职级的人,更好地去做业务决定。
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.

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COO、会计师、副会长,她的身上贴着多个标签,这些职责是相辅相成的,也正是这些身份,成就了今天的顾佳琳。
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.

“不会算账的运营官不是好会长”,正如顾佳琳所说,财务,是很广泛很基础的,这项“技能”,不仅是属于财务工作者的必备要素,也能使持有者生活得更美好,甚至在某种程度上,可以“成就”他们。
“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的最终进化形态?
Is CEO the ultimate evolved form of CFO?

顾佳琳:对于企业的管理者,财务知识本身非常重要,它可以协助管理者制定与执行战略规划。同时,执行战略规划后的所有结果,其实都是通过数字表现出来的。你不一定要学会所有的会计准则,但是你不能读不懂财务报表,用这个数字所反映出来的结果,去修正指导未来的规划,这样才能让企业有序并持续地发展。
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.

艾诚:创业和投资的世界中,存在一个有趣的现象,就是越来越多的CFO转型成了CEO,像阿里巴巴CEO张勇,蚂蚁金服董事长井贤栋,还有新浪的曹国伟等等。是否意味着,成为会计,成为财务人才,成为CFO,成了当下最顶尖人才的一个成长之道?
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?

顾佳琳:到了CFO这个层面,不光是从数字,不光是执行层面的工作,还要参与到战略层,所以,其实对整个全局的把握,是CFO非常独具优势的,他们能够更迅速、更快速、更有洞见地,融入到CEO整个执行战略层面,去领导整个企业。
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.

顾佳琳5

数字能够反映出很多经济信息,对于在这个圈子里打拼的投资者或企业家来说,了解数字、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成功转型CEO的代表,阿里巴巴的张勇曾说过一句话:“我们需要数字化的企业大脑”,在这方面,财务工作者捕捉数字的灵敏性较常人强的多,正如顾佳琳所说,这是CFO“独具的优势”。也许不需要太多的“野心勃勃”,但,经验累积后的深入思考,必能触动“质变”。
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”.

财务是一项很棒的技能,会计师是一份很“妙”的工作,只要“业精”,太高的可能性打造出顶尖商业人才,也就是顾佳琳一直强调的关于这个行业的“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.

虽然复杂的商业社会总有个别 “数字投机者”,“业精而质变”也只可能发生在少数的强者身上,而大多数财务工作人员的职业操守是根深蒂固的,这也正是顾佳琳与ACCA致力于带给学员的,最有价值的“财富”。
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.

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电脑前,财务工作者们一个数据一个数据地对着财务报表,没有一块钱加班费,却操着几个亿人民币的心,“有的小数点很小很小,但是如果弄错,就会有很大很大的糟糕。”桌前的茶水已经都不冒热气了,他们还坐在那儿。
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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